[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 Um|Tf]q  
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审计词汇英汉对照 Q*(C)/QW  
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ability to continue as a going concern               持续经营能力 tfQq3#  
acceptability                                     可接受性，可接受程度 Ji=iq=S7  
acceptable level of detection risk                     检查风险的可接受水平 QyQ8M1
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acceptance of engagement                       接受委托 oa7Hx<Y  
accepting the engagement for the first time              首次接受委托 1
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access to asset                                         对资产的接触 |Q;1;QXd  
according to                                     根据，依据，依照 &d;$k  
account balance                                账户余额 g>CQO,s;w  
account for                                       对……进行会计处理，核算；解释 hdb4E|'A  
accounting                                        会计，会计学 Sa~C#[V  
accounting advisory serve                        会计咨询服务 iB-s*b<`~  
accounting firm                                 会计师事务所 u{z{3fW_  
accounting information                      会计信息，会计资料 >4b39/BM  
accounting period                             会计期间 r/f;\w7  
accounting policies                                   会计政策 Uc2#so$9  
accounting professional bodies                 会计职业组织，会计职业团体 '_Oprx  
accounting records                                   会计记录 1>{(dd?L  
accounting responsibility                           会计责任 55\
mQ|.Jn  
accounting service                             会计服务 7F~+z7(h  
accounting standards                                会计准则 kMXl {  
Accounting Standards for Business Enterprises       企业会计准则 YJ$ =`lIM  
accounting system                             会计系统 [t
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accounting treatment                                会计处理 S\(_"xJPp  
accuracy                                    准确性，精确性 7L"/4w  
additional audit procedures                      追加审计程序 eW%jDsC  
addressee                                         收件人，收信人 ^Quy64M  
Administration of State-owned Assets  (the～)     国有资产管理局 T(DE^E@a  
administrative laws and regulations                 行政法规 z(qz(`eGC&  
adverse impact                                 不利影响，负面影响 E .5xzY  
adverse opinion                                反对意见 \eCdGx?  
advisory group                                  咨询组，顾问组 470Pig>I8  
agency fee                                        代理费，代理费用 5c8x: e@  
aggregate                                          总计，合计为…… l<?wB|1'  
alternation of document and record                 变造文件和记录 Po3W+;@  
alternative audit procedures                      替代审计程序，备选审计程序 nc)`ISI  
amend                                              修改，修订 2hP8ZfvIR  
amortisation                                      摊销 5$X{{j2  
analytical capacity                             分析能力 @dNbL}qQ  
analytical procedures                               分析性程序 r.5F^   
annual financial statements                        年度会计报表，年度财务报表 Viw3 /K  
appendix                                          附录，附表 aT#|mk=\  
applicable                                         适用的 6~LpBlb  
applicable laws and regulations                 适用的法规 `<q5RuU  
application systems                                  应用系统 AbB>ZT>hR  
apply consistently                              一贯地执行，一贯地实施 %+~0+ev7r  
appropriate                                       适当的，合适的； |~Iw  
征用，挪用 ix;8S=eP~{  
appropriate authorization                          适当的授权 U^D7T|P$V  
appropriateness of audit evidence                    审计证据的适当性 3$54*J  
approval                                    批准，核准 >Mn.|:DF]&  
assertion                                    (会计报表上的)认定；确认 p
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &3V4~L1aEg  
asset                                                 资产，财产 +8M{y D9#  
asset restructuring                             资产重组 Hw? J1#1IE  
assignment of duties                                 职责的划分 .anL}OA_q  
assistant                                     助理，助理人员 `Ec+i  
associated company                                 联属公司，联营公司 -5K/ cK  
association                                        联合，结合；协会，社团 ^E^:=Q?'_  
assumption                                       假设，假定 <>TBM^  
at a given date                                         在某一特定时日 RiklwR#~r/  
attestation                                         鉴证，公证 :nI.Qa'"H  
attestation service                             鉴证服务 u
vL|T48  
audit adjustment                                审计调整 (!s[~O6  
audit areas                                        审计领域 uY,FugWbl  
audit conclusion                                审计结论 trLs4o,  
audit effectiveness                             审计效果 m\yO/9{h1  
audit efficiency                                  审计效率 J']W7!p  
audit engagement letter                      审计业务约定书 XJ"9D#"a>  
audit evidence                                          审计证据 $)3/N&GXR  
audit fee                                    审计费 /_P`xm+=AC  
audit files                                          审计档案  ~$B,K]  
audit findings                                     审计中发现的事项 jo;n~>3P  
audit implementation stage                        审计实施阶段 43Q&<r$[T  
audit mark                                        审计标识 jolCR-FDu  
audit materiality                                 审计重要性 ]+AI:  
audit method                                     审计方法 {
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audit objective                                         审计目标，审计目的 0Ko,S(M_  
audit of financial statements                      会计报表审计，财务报表审计 myXV~6R 3  
audit opinion                                     审计意见 _~!,x.Dbp  
audit period                                      被审计期间，被审计年度 Hi Yx(hY  
audit plan                                          审计计划 (ZYOm
  
audit planning                                    编制审计计划，制定审计计划，审计计划 s=:n<`Z2  
audit planning stage                                  审计计划阶段 yAOC<d9 E  
audit procedure                                审计程序 3;A1[E6K  
audit programme                               审计程序表，具体审计计划 e042`&9=Ic  
audit report                                       审计报告 X^ovP'c2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w

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audit report with a qualified opinion                 有保留意见的审计报告 5Ai Yx}  
audit report with an adverse opinion                否定意见的审计报告 x{rt\OT  
audit report with dual dates                      双重日期审计报告 04s N4C  
audit reporting stage                                 审计报告阶段 wgrYZ^]  
audit responsibility                                   审计责任 m+gVGK  
audit results                                      审计结果 ?NL2|8  
audit risk                                          审计风险 M`(xAVl  
audit sampling                                          审计抽样 *jYwcW"R{z  
audit sampling techniques                         审计抽样方法，审计抽样技术 &+\wYa,  
audit strategies                                  审计策略 }~7>S5  
audit summary                                         审计总结，审计小结 gV Gq  
audit team                                         审计小组 =Zj9F1E[i  
audit test                                    审计测试
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audit trail                                          审计轨迹 JOMZ&c^  
audit work                                        审计工作 >,DR{A2hSB  
audit working paper                                 审计工作底稿 )YZ41K5N  
audited financial statement                        审计会计报表，已审计财务报表 ]C!u~A\jq  
Auditing Guidelines (the～)                      审计规范指南 f:
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auditing standards                             审计准则 7Qo*u;fr  
audit-oriented working paper                          (审计)业务类工作底稿 m'pihFR:f  
authorisation                                     授权 6c2fqAF>i  
authorisation of transaction                       交易的授权 t[<=QK  
availability                                         可获得性 /F\7_  
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balance                                      余额；差额；平衡 /fX]Yu  
balance sheet                                    资产负债表 @y,p-##e  
bank                                                 银行 .8"o&%$`V  
bank account                                    银行账户，银行户头 |PWLFiT(>  
bank statement                                 银行对账单 2]@U$E='s  
barter transaction                              易货交易，以物换物交易 f~]5 A%=cZ  
basis of audit                                    审计依据 lB-Njr  
basis of preparation                                (会计报表的)编制基础 {vaq,2_w  
book of account                               账目，账簿 69_c,(M0  
borrowing                                         借款，贷款，借债 zI
Q\_>  
branch                                              分支，分支机构，分店 DU;]Q:r{  
brought forward                                (账户余额等的)承上年，承上期，承上页 2W}RXqV<  
budget                                              预算 }Iu6]?|'  
building                                      建筑物；大楼 =/zQJzN  
business conditions                                  业务情况，经营情况 9Vp$A$7M  
business licence                               (企业等的)营业执照 ZI8p(e  
business relation                                业务关系 *6uiOtH  
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