[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 Fi/jR0]e2  
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审计词汇英汉对照 YkVRl [  
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ability to continue as a going concern               持续经营能力 .c|9..Cq=  
acceptability                                     可接受性，可接受程度 >z5Oy  
acceptable level of detection risk                     检查风险的可接受水平 /xF 9:r  
acceptance of engagement                       接受委托 7NeDs$  
accepting the engagement for the first time              首次接受委托 *n;>p_#  
access to asset                                         对资产的接触 k5g@myb-  
according to                                     根据，依据，依照 :`;( p{  
account balance                                账户余额 "TUPYFK9  
account for                                       对……进行会计处理，核算；解释 u5/t2}^T  
accounting                                        会计，会计学 iW":DOdi_  
accounting advisory serve                        会计咨询服务 E"ZEo9y@^  
accounting firm                                 会计师事务所 9Dy)nm^  
accounting information                      会计信息，会计资料 >Rr!rtc'x  
accounting period                             会计期间 a&8l[xe1  
accounting policies                                   会计政策 22PGWSQ  
accounting professional bodies                 会计职业组织，会计职业团体 c'xUJhEL  
accounting records                                   会计记录  Hl!1h%  
accounting responsibility                           会计责任 2S'AIuIew
 
accounting service                             会计服务 +fPNen4E  
accounting standards                                会计准则 qih6me8C  
Accounting Standards for Business Enterprises       企业会计准则 \A ;^ UxG  
accounting system                             会计系统 W.z$a.<(rF  
accounting treatment                                会计处理 1x8(I&i  
accuracy                                    准确性，精确性 (e0_RQ  
additional audit procedures                      追加审计程序 q$3HvZP  
addressee                                         收件人，收信人  sN;(/O  
Administration of State-owned Assets  (the～)     国有资产管理局 IC\E,m  
administrative laws and regulations                 行政法规 +J%
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adverse impact                                 不利影响，负面影响 3g^IXm:K$  
adverse opinion                                反对意见 " S ?Km  
advisory group                                  咨询组，顾问组 f>|9 l  
agency fee                                        代理费，代理费用 cxL,]27Bu  
aggregate                                          总计，合计为…… Ia=&.,xub  
alternation of document and record                 变造文件和记录 i_|h{JK)  
alternative audit procedures                      替代审计程序，备选审计程序 %C6|-?TAd  
amend                                              修改，修订 +yt6.L  
amortisation                                      摊销 {`tHJ|8  
analytical capacity                             分析能力 5 Xk~,%-C  
analytical procedures                               分析性程序 zI1(F67d`  
annual financial statements                        年度会计报表，年度财务报表 /7.w
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appendix                                          附录，附表 ]~$c~*0g  
applicable                                         适用的 bb*c+XN0  
applicable laws and regulations                 适用的法规 "sdcP8])d  
application systems                                  应用系统 o`oRG)QC  
apply consistently                              一贯地执行，一贯地实施 D`1I;Tb#  
appropriate                                       适当的，合适的； Y"r 3i]  
征用，挪用 ?Ozk^#H[  
appropriate authorization                          适当的授权 H
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appropriateness of audit evidence                    审计证据的适当性 IvPA|8(
 
approval                                    批准，核准 Dm&lSWW`/  
assertion                                    (会计报表上的)认定；确认 n+v!H O"2u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?SHc}iaU#  
asset                                                 资产，财产 e|S+G6 :O2  
asset restructuring                             资产重组 jn0t-":  
assignment of duties                                 职责的划分 ]}
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assistant                                     助理，助理人员 ^H f+du  
associated company                                 联属公司，联营公司 1!K!oY  
association                                        联合，结合；协会，社团 [3Wsc`Q  
assumption                                       假设，假定 J,CJPUf&  
at a given date                                         在某一特定时日 Ej-=y2j{g  
attestation                                         鉴证，公证 &z7N\n  
attestation service                             鉴证服务 @hE7r-}]  
audit adjustment                                审计调整 a.5zdoH_  
audit areas                                        审计领域 ---Ks0\V  
audit conclusion                                审计结论 n
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audit effectiveness                             审计效果 x0}<n99qE  
audit efficiency                                  审计效率 at_dmU2[7  
audit engagement letter                      审计业务约定书 J[I"/sdk-  
audit evidence                                          审计证据 de3yP,  
audit fee                                    审计费 1^n5CI|7u  
audit files                                          审计档案 8Cf ^$   
audit findings                                     审计中发现的事项 "~.8eKRQ  
audit implementation stage                        审计实施阶段 \c5#\1<  
audit mark                                        审计标识 ,Y 

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audit materiality                                 审计重要性 F]dmc,Q  
audit method                                     审计方法 yHa:?u6  
audit objective                                         审计目标，审计目的 V\e13cL]  
audit of financial statements                      会计报表审计，财务报表审计 @vVRF Z  
audit opinion                                     审计意见 Q' OuZKhA  
audit period                                      被审计期间，被审计年度 G_7ks]u-  
audit plan                                          审计计划 f(w#LuW<  
audit planning                                    编制审计计划，制定审计计划，审计计划 4GmSG,]  
audit planning stage                                  审计计划阶段 ]
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audit procedure                                审计程序 EhmUX@k],  
audit programme                               审计程序表，具体审计计划 >"PqQO  
audit report                                       审计报告 M , .0[+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N,'[:{GOY  
audit report with a qualified opinion                 有保留意见的审计报告 E@\d<c.  
audit report with an adverse opinion                否定意见的审计报告 \4]zNV ~x  
audit report with dual dates                      双重日期审计报告 >*<6 zQf  
audit reporting stage                                 审计报告阶段 a:(: :m  
audit responsibility                                   审计责任 _Ex*%Qf.  
audit results                                      审计结果 v
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audit risk                                          审计风险 FVvv  
audit sampling                                          审计抽样 7g4M/?H}K  
audit sampling techniques                         审计抽样方法，审计抽样技术 UIm[DYMS  
audit strategies                                  审计策略 {7
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audit summary                                         审计总结，审计小结 L*SSv wSL  
audit team                                         审计小组 v"G%5pq*\  
audit test                                    审计测试 JsWq._O{/  
audit trail                                          审计轨迹 #NVF\  
audit work                                        审计工作 qCxD{-9x{  
audit working paper                                 审计工作底稿 =2vMw]  
audited financial statement                        审计会计报表，已审计财务报表 c:`` Y:  
Auditing Guidelines (the～)                      审计规范指南 E9Qd>o  
auditing standards                             审计准则 ZmYSi$B  
audit-oriented working paper                          (审计)业务类工作底稿 ,&zjOc_v  
authorisation                                     授权 ^R8U-V8:  
authorisation of transaction                       交易的授权 )$Dcrrj  
availability                                         可获得性 tehI!->l  
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balance                                      余额；差额；平衡 a@V/sh  
balance sheet                                    资产负债表 b0zx
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bank                                                 银行 u]>>B>KOJ7  
bank account                                    银行账户，银行户头 :DJ7d  
bank statement                                 银行对账单 !txELA~24  
barter transaction                              易货交易，以物换物交易 J6^C t  
basis of audit                                    审计依据 vS24;:f  
basis of preparation                                (会计报表的)编制基础 _L `N^I.  
book of account                               账目，账簿 }?Yr>ZRi  
borrowing                                         借款，贷款，借债 Vm,f3~  
branch                                              分支，分支机构，分店 HIWmh4o/.  
brought forward                                (账户余额等的)承上年，承上期，承上页 q|]0on~]  
budget                                              预算 +{=_|3(  
building                                      建筑物；大楼 yBD2  
business conditions                                  业务情况，经营情况 j~,LoGuPh  
business licence                               (企业等的)营业执照 8y4D9_{  
business relation                                业务关系 vwqN; |F  
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