[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 K Pt5=a  
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审计词汇英汉对照 "f "6]y  
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ability to continue as a going concern               持续经营能力 XzIl`eH  
acceptability                                     可接受性，可接受程度 :P<]+\
m  
acceptable level of detection risk                     检查风险的可接受水平 7cTV?nc  
acceptance of engagement                       接受委托 Jh ]i]7r  
accepting the engagement for the first time              首次接受委托 (+B5|_xQu  
access to asset                                         对资产的接触 1XD,uoxB  
according to                                     根据，依据，依照 cUA7#1\T=  
account balance                                账户余额 a'2$
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account for                                       对……进行会计处理，核算；解释 CitDm1DXt/  
accounting                                        会计，会计学  CCL  
accounting advisory serve                        会计咨询服务 <Dwar>
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accounting firm                                 会计师事务所 n2oz"<?$S  
accounting information                      会计信息，会计资料 ptU\[Tq  
accounting period                             会计期间 `[W[H(AjQ  
accounting policies                                   会计政策 >U%gctIg  
accounting professional bodies                 会计职业组织，会计职业团体 |NpP2|4h
 
accounting records                                   会计记录 \'|>p/5I  
accounting responsibility                           会计责任 y~F,0"N\r  
accounting service                             会计服务 H[S%J3JI  
accounting standards                                会计准则 prTw'~(B  
Accounting Standards for Business Enterprises       企业会计准则 Zo g']=  
accounting system                             会计系统 T3k#VNH  
accounting treatment                                会计处理
A1.7O  
accuracy                                    准确性，精确性 UE$UR#T'w  
additional audit procedures                      追加审计程序 Q$="_y2cTA  
addressee                                         收件人，收信人 QNpqdwu%h  
Administration of State-owned Assets  (the～)     国有资产管理局 J/[=p<I)  
administrative laws and regulations                 行政法规 R,pX
:H&#+  
adverse impact                                 不利影响，负面影响 JV] ^zW  
adverse opinion                                反对意见 HbXPok  
advisory group                                  咨询组，顾问组
uf&myV7  
agency fee                                        代理费，代理费用 rvnT6Ve  
aggregate                                          总计，合计为…… \lZf<f  
alternation of document and record                 变造文件和记录 *a#rM"6P  
alternative audit procedures                      替代审计程序，备选审计程序 L{h%f4Du#  
amend                                              修改，修订 e>(<eu~P  
amortisation                                      摊销 tE]
= cTSV  
analytical capacity                             分析能力 (Q.waI  
analytical procedures                               分析性程序 FW/W%^  
annual financial statements                        年度会计报表，年度财务报表 :'~Y  
appendix                                          附录，附表 DX"
xy  
applicable                                         适用的 L5 veX}  
applicable laws and regulations                 适用的法规 iZaI_\"__  
application systems                                  应用系统 %<an9WMF  
apply consistently                              一贯地执行，一贯地实施 @U3Vc|  
appropriate                                       适当的，合适的； vK_?<>  
征用，挪用 j^^Ap  
appropriate authorization                          适当的授权 1:f9J  
appropriateness of audit evidence                    审计证据的适当性 mR}6r2O2\Q  
approval                                    批准，核准 Gu2P\I2zx  
assertion                                    (会计报表上的)认定；确认 v?& -xH-S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %jJ>x3$F  
asset                                                 资产，财产 ni<A3OB  
asset restructuring                             资产重组 iVy7elT;R  
assignment of duties                                 职责的划分 YN!>}  
assistant                                     助理，助理人员 n~A%q,DmF  
associated company                                 联属公司，联营公司 ?q;Fp  
association                                        联合，结合；协会，社团 h $L/<3oP6  
assumption                                       假设，假定 pO ml8SQf  
at a given date                                         在某一特定时日 ~~SwCXZ+b^  
attestation                                         鉴证，公证 Y6Lf@}2(i  
attestation service                             鉴证服务 #ZYVc|sT+  
audit adjustment                                审计调整 @>E2?CV  
audit areas                                        审计领域 :yeq(oK,  
audit conclusion                                审计结论 vfq%H(  
audit effectiveness                             审计效果 BPdfYu,il  
audit efficiency                                  审计效率 1rkE yh??  
audit engagement letter                      审计业务约定书 1#0{@35  
audit evidence                                          审计证据 \ aHVs  
audit fee                                    审计费 S%yd5< %_  
audit files                                          审计档案 u"d~!j1  
audit findings                                     审计中发现的事项 ],RdySN&  
audit implementation stage                        审计实施阶段 ~wJFa'2  
audit mark                                        审计标识 TW[_Ko86  
audit materiality                                 审计重要性 \>7^f 3m  
audit method                                     审计方法 =u+d_'P7-R  
audit objective                                         审计目标，审计目的 _g~qu [1  
audit of financial statements                      会计报表审计，财务报表审计 sIK;x]Q)  
audit opinion                                     审计意见 |=$-Wu  
audit period                                      被审计期间，被审计年度 KN7n@$8YM  
audit plan                                          审计计划 br dmz}  
audit planning                                    编制审计计划，制定审计计划，审计计划 o9F/y=.r=  
audit planning stage                                  审计计划阶段 ~fT_8z  
audit procedure                                审计程序 Zxbo^W[[  
audit programme                               审计程序表，具体审计计划 + j
W1V}h  
audit report                                       审计报告 sK7+Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zJ)*Z,7  
audit report with a qualified opinion                 有保留意见的审计报告 h
o0@ l  
audit report with an adverse opinion                否定意见的审计报告 %5A+V0D0'  
audit report with dual dates                      双重日期审计报告 j& <i&  
audit reporting stage                                 审计报告阶段 x}Aw)QCh+r  
audit responsibility                                   审计责任 uU:CR>=AKW  
audit results                                      审计结果 ?_Q/}@`  
audit risk                                          审计风险 ~R&;v3  
audit sampling                                          审计抽样 "V$Bnz\n  
audit sampling techniques                         审计抽样方法，审计抽样技术 yq NzdzX  
audit strategies                                  审计策略 U )l,'y2  
audit summary                                         审计总结，审计小结 opJMS6%r  
audit team                                         审计小组 &d5ia+#  
audit test                                    审计测试 ngat0'oa  
audit trail                                          审计轨迹 MHsc+gQiz  
audit work                                        审计工作 9M1d%jT  
audit working paper                                 审计工作底稿 OBP1B@|l$+  
audited financial statement                        审计会计报表，已审计财务报表 ;\\@q"n%<  
Auditing Guidelines (the～)                      审计规范指南 vsr[ur[eP  
auditing standards                             审计准则 )JNS ZB  
audit-oriented working paper                          (审计)业务类工作底稿 <F.Tx$s  
authorisation                                     授权 e`v`XSA[p  
authorisation of transaction                       交易的授权 [fKUyI Y_  
availability                                         可获得性 YBP:q2H  
B Ko/ I#)  
balance                                      余额；差额；平衡 >+ 4huRb  
balance sheet                                    资产负债表 =@8H"&y`
 
bank                                                 银行 yNqe8C,>e  
bank account                                    银行账户，银行户头 =n' 4?W@  
bank statement                                 银行对账单 L[20m(6?  
barter transaction                              易货交易，以物换物交易 pTyi!:g 3W  
basis of audit                                    审计依据 w&B#goS  
basis of preparation                                (会计报表的)编制基础 ;x8k[p~2  
book of account                               账目，账簿 ?1[\!  
borrowing                                         借款，贷款，借债 !Wy[).ZAf  
branch                                              分支，分支机构，分店 j~e;DO  
brought forward                                (账户余额等的)承上年，承上期，承上页 SY^dWLf  
budget                                              预算 Sf,R^9#|  
building                                      建筑物；大楼 BZXUwqEh  
business conditions                                  业务情况，经营情况 =pk)
3<GwF  
business licence                               (企业等的)营业执照 +5&wOgx  
business relation                                业务关系 *mMEl]+  
_+^ 2^TW  

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