[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce uT-WQ/id  
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审计词汇英汉对照 E\V>3rse  
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ability to continue as a going concern               持续经营能力 "9WP^[  
acceptability                                     可接受性，可接受程度 -w@fd]g  
acceptable level of detection risk                     检查风险的可接受水平 /$9/,5|EA  
acceptance of engagement                       接受委托 DdSUB  
accepting the engagement for the first time              首次接受委托 p{-1%jQ}]  
access to asset                                         对资产的接触 b7>;UX  
according to                                     根据，依据，依照 xE6y9"}!h  
account balance                                账户余额  AOWI`  
account for                                       对……进行会计处理，核算；解释 nI
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accounting                                        会计，会计学 vG\Wr.h0!=  
accounting advisory serve                        会计咨询服务 )bK<t  
accounting firm                                 会计师事务所 3_ zI$Z  
accounting information                      会计信息，会计资料 3c9[FZ@ya  
accounting period                             会计期间 }`_2fJ6  
accounting policies                                   会计政策 G3U+BC23E  
accounting professional bodies                 会计职业组织，会计职业团体 e.HN%LrhS  
accounting records                                   会计记录 4h~Oj y16&  
accounting responsibility                           会计责任 n[iil$VKh  
accounting service                             会计服务 Q|v=WC6  
accounting standards                                会计准则 C*78Zw
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Accounting Standards for Business Enterprises       企业会计准则 [9LYR3 p  
accounting system                             会计系统 3BSeZ:j7  
accounting treatment                                会计处理 P&F)E
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accuracy                                    准确性，精确性 Yd<~]aXM   
additional audit procedures                      追加审计程序 yNDyh  
addressee                                         收件人，收信人 Eui;2P~  
Administration of State-owned Assets  (the～)     国有资产管理局 DI&xTe9k  
administrative laws and regulations                 行政法规 C#r`oZS1  
adverse impact                                 不利影响，负面影响 aIfog+Lp  
adverse opinion                                反对意见 Hou{tUm{xC  
advisory group                                  咨询组，顾问组 O]PfQ  
agency fee                                        代理费，代理费用 dT|z)-Z`  
aggregate                                          总计，合计为…… 2 G"p:iPp  
alternation of document and record                 变造文件和记录 4u(}eE f7  
alternative audit procedures                      替代审计程序，备选审计程序 3] @<.  
amend                                              修改，修订 4p-$ 5Fk8}  
amortisation                                      摊销 E""/dC:B  
analytical capacity                             分析能力 #mM&CscE  
analytical procedures                               分析性程序 /f6]XP\'`+  
annual financial statements                        年度会计报表，年度财务报表 m9q%l_  
appendix                                          附录，附表 [7Kn$OfP  
applicable                                         适用的 \u/5&[;  
applicable laws and regulations                 适用的法规 N%_~cR;  
application systems                                  应用系统 <r\)hx0ov  
apply consistently                              一贯地执行，一贯地实施 O.4"h4{'  
appropriate                                       适当的，合适的； z`Q5J9_<cV  
征用，挪用 JA)gM  
appropriate authorization                          适当的授权 T,I
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appropriateness of audit evidence                    审计证据的适当性 KC]Jbm{y  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 P! 3$RO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bdg*XfXXk  
asset                                                 资产，财产 }3*h`(Bv7  
asset restructuring                             资产重组 JZtFt=>q  
assignment of duties                                 职责的划分 {&;b0'!Tf  
assistant                                     助理，助理人员 :^ *V[77  
associated company                                 联属公司，联营公司 @t2 Q5c  
association                                        联合，结合；协会，社团 000$ZsW?  
assumption                                       假设，假定 wYxi
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at a given date                                         在某一特定时日 JZY=2q&  
attestation                                         鉴证，公证 -j$l@2g  
attestation service                             鉴证服务 0F3>kp4u  
audit adjustment                                审计调整 \=_8G:1  
audit areas                                        审计领域 8qc%{8  
audit conclusion                                审计结论 |l?ALP_ g  
audit effectiveness                             审计效果 $%E9^F  
audit efficiency                                  审计效率 p}.b#{HJ  
audit engagement letter                      审计业务约定书 ;`+RSr^8$  
audit evidence                                          审计证据 XH2SEeh  
audit fee                                    审计费 @uE=)mP@  
audit files                                          审计档案  \I'Zc]  
audit findings                                     审计中发现的事项 4l1=l#\S  
audit implementation stage                        审计实施阶段 o"FX+17  
audit mark                                        审计标识 KALg6DZe:  
audit materiality                                 审计重要性 ?% X9XH/!  
audit method                                     审计方法 WV@Tm$
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audit objective                                         审计目标，审计目的 1h#k&r#*3  
audit of financial statements                      会计报表审计，财务报表审计 ?.A|Fy^  
audit opinion                                     审计意见 {UmCn>c  
audit period                                      被审计期间，被审计年度 wW<"l"x,  
audit plan                                          审计计划 &`Di cfD  
audit planning                                    编制审计计划，制定审计计划，审计计划 "[?/I3{E  
audit planning stage                                  审计计划阶段 vedMzef[@>  
audit procedure                                审计程序 (XwLKkw0n  
audit programme                               审计程序表，具体审计计划 mce`1Tjw  
audit report                                       审计报告 55cldo   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nMa^Eq#  
audit report with a qualified opinion                 有保留意见的审计报告 vg.%.~!9  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 ?|7+cz$g  
audit reporting stage                                 审计报告阶段 +7Lco"\w<  
audit responsibility                                   审计责任 F=om^6G%X5  
audit results                                      审计结果 PM.SEzhm  
audit risk                                          审计风险 D+)=bPMe  
audit sampling                                          审计抽样 i-FUAR  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?iLd5 Z  
audit strategies                                  审计策略 ]18ygqt  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 u0Erz0*G4  
audit test                                    审计测试 :ky<`Jfr`  
audit trail                                          审计轨迹 QP[a^5;Tt  
audit work                                        审计工作 pG(
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audit working paper                                 审计工作底稿 w&"w"  
audited financial statement                        审计会计报表，已审计财务报表 _o?(t\B9{  
Auditing Guidelines (the～)                      审计规范指南 ]Z-oUO Z<k  
auditing standards                             审计准则 T"H)g  
audit-oriented working paper                          (审计)业务类工作底稿 e] K=Nm  
authorisation                                     授权 6}T%m?/}  
authorisation of transaction                       交易的授权 6XAr8mw9  
availability                                         可获得性 U+"=  
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balance                                      余额；差额；平衡 _0*>I1F~  
balance sheet                                    资产负债表 =b!J)]  
bank                                                 银行 @,4%8E5  
bank account                                    银行账户，银行户头 LZ)m](+M  
bank statement                                 银行对账单 l>UUaf| O  
barter transaction                              易货交易，以物换物交易 V"H7zx  
basis of audit                                    审计依据 -z0{\=@#m  
basis of preparation                                (会计报表的)编制基础 n6-Ic',;  
book of account                               账目，账簿 ' f$L  
borrowing                                         借款，贷款，借债 , imvA5  
branch                                              分支，分支机构，分店 L{LU
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brought forward                                (账户余额等的)承上年，承上期，承上页 ~J-|,ZMd  
budget                                              预算 /HuYduGdP  
building                                      建筑物；大楼 }#G"!/ZA0:  
business conditions                                  业务情况，经营情况 R 2O.}!'  
business licence                               (企业等的)营业执照 3Y{)(%I  
business relation                                业务关系 bfJ`}xl
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