[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 o\!qcoE2W  
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审计词汇英汉对照 G3a7`CD  
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ability to continue as a going concern               持续经营能力 i=rH7k  
acceptability                                     可接受性，可接受程度 {dzoEM[ 1s  
acceptable level of detection risk                     检查风险的可接受水平 Ch5+N6c^  
acceptance of engagement                       接受委托 O|'1B>X  
accepting the engagement for the first time              首次接受委托 ?fK1  
access to asset                                         对资产的接触 =w%Oa<  
according to                                     根据，依据，依照 2*AG 7  
account balance                                账户余额 H=~9CJ+tc  
account for                                       对……进行会计处理，核算；解释 Gu;OVLR|  
accounting                                        会计，会计学 6gU{(H   
accounting advisory serve                        会计咨询服务 c ^9tYNn  
accounting firm                                 会计师事务所  f^b K=#  
accounting information                      会计信息，会计资料 6N
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accounting period                             会计期间 ZA820A>2!  
accounting policies                                   会计政策 5/@UVY9_  
accounting professional bodies                 会计职业组织，会计职业团体 ;Gd~YGW^#  
accounting records                                   会计记录 #/70!+J_UF  
accounting responsibility                           会计责任 1@q gF  
accounting service                             会计服务 e.vtEQV9  
accounting standards                                会计准则 5o0Ch  
Accounting Standards for Business Enterprises       企业会计准则 ]?K. S6  
accounting system                             会计系统 Z :nbZHByh  
accounting treatment                                会计处理 c$h9/H=
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accuracy                                    准确性，精确性 {' 5qv@3  
additional audit procedures                      追加审计程序 i$uN4tVKT  
addressee                                         收件人，收信人 (.23rVvnT@  
Administration of State-owned Assets  (the～)     国有资产管理局 qTmD'2  
administrative laws and regulations                 行政法规 ]l;*$2w)  
adverse impact                                 不利影响，负面影响 FHg0E++?  
adverse opinion                                反对意见 6QZp@  
advisory group                                  咨询组，顾问组 D1T@R)j  
agency fee                                        代理费，代理费用 g0R[xOS|  
aggregate                                          总计，合计为…… VaLs`q&3>  
alternation of document and record                 变造文件和记录 Qa4MZj;$K  
alternative audit procedures                      替代审计程序，备选审计程序 vHKlLl>*2  
amend                                              修改，修订 ELD!{bMT  
amortisation                                      摊销 vjUp *R>h  
analytical capacity                             分析能力 ~ 'Vxg}  
analytical procedures                               分析性程序 yVJ%+d:6  
annual financial statements                        年度会计报表，年度财务报表 57I}R MT"  
appendix                                          附录，附表 2A:,;~UH  
applicable                                         适用的 jvwwJ<K  
applicable laws and regulations                 适用的法规 %X1x4t]  
application systems                                  应用系统 @g-Tk
  
apply consistently                              一贯地执行，一贯地实施 i$^ZTb^  
appropriate                                       适当的，合适的； .~D>5 JnEk  
征用，挪用 kOrl\_!z3  
appropriate authorization                          适当的授权 u{e-G&]^;  
appropriateness of audit evidence                    审计证据的适当性 '%;\YD9  
approval                                    批准，核准 0L-!! c3  
assertion                                    (会计报表上的)认定；确认 ftbpqp'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WF2-$`x  
asset                                                 资产，财产 lB;FUck9  
asset restructuring                             资产重组 U1R4x!ym4  
assignment of duties                                 职责的划分 -:Rp'SJ  
assistant                                     助理，助理人员 N{Qxq >6 G  
associated company                                 联属公司，联营公司 9pSUIl9|j  
association                                        联合，结合；协会，社团 3H
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assumption                                       假设，假定 9S7A!AKE  
at a given date                                         在某一特定时日 {6
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attestation                                         鉴证，公证 Y%aWK~O  
attestation service                             鉴证服务 Gc,_v3\  
audit adjustment                                审计调整 @{HrJ/4%:&  
audit areas                                        审计领域 =:I+6PlF@  
audit conclusion                                审计结论 }IaA7f  
audit effectiveness                             审计效果 )A8v];.]3  
audit efficiency                                  审计效率 X$n(-65  
audit engagement letter                      审计业务约定书 dp5cDF}l  
audit evidence                                          审计证据 ml!5:r>  
audit fee                                    审计费 jLVl4h&  
audit files                                          审计档案 f' Mop= .  
audit findings                                     审计中发现的事项 _e<o7Y@_  
audit implementation stage                        审计实施阶段 MgM D\  
audit mark                                        审计标识 42C<1@>zO  
audit materiality                                 审计重要性 uE
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audit method                                     审计方法 Me3dpF  
audit objective                                         审计目标，审计目的 D-p.kA3MJ  
audit of financial statements                      会计报表审计，财务报表审计 *%FA:Y  
audit opinion                                     审计意见 gE7L L=x  
audit period                                      被审计期间，被审计年度 dY!Z  
audit plan                                          审计计划 !nf-}ze{  
audit planning                                    编制审计计划，制定审计计划，审计计划 QG gF|c7  
audit planning stage                                  审计计划阶段 mEAXM1J|  
audit procedure                                审计程序 *C

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audit programme                               审计程序表，具体审计计划 E8[T  
audit report                                       审计报告 L"+
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 HLK@xKD<  
audit report with a qualified opinion                 有保留意见的审计报告 $.E6S<(h  
audit report with an adverse opinion                否定意见的审计报告 5TKJWO.  
audit report with dual dates                      双重日期审计报告 eVh-_  
audit reporting stage                                 审计报告阶段 $iw%
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audit responsibility                                   审计责任 3R$Z[D-  
audit results                                      审计结果 :D:DnVZ-[@  
audit risk                                          审计风险 VR?^HA9  
audit sampling                                          审计抽样 V|D]M{O  
audit sampling techniques                         审计抽样方法，审计抽样技术 Tny>D0Z#  
audit strategies                                  审计策略 P5
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audit summary                                         审计总结，审计小结 umEVy *hc  
audit team                                         审计小组 Fj p.T;  
audit test                                    审计测试 Q /x8 #X  
audit trail                                          审计轨迹 N_C;&hJN$w  
audit work                                        审计工作 (g!p>m!Z  
audit working paper                                 审计工作底稿 B9dt=j3j2  
audited financial statement                        审计会计报表，已审计财务报表 6QQfQ,  
Auditing Guidelines (the～)                      审计规范指南 G=9d&
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auditing standards                             审计准则 k+ o|0  
audit-oriented working paper                          (审计)业务类工作底稿 |UnUG  
authorisation                                     授权 0ezYdS~o  
authorisation of transaction                       交易的授权 i'/m4 !>h  
availability                                         可获得性 Rd*[ %)  
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balance                                      余额；差额；平衡 mu]as: ~  
balance sheet                                    资产负债表 +K",^6%1  
bank                                                 银行 S::=85[>z  
bank account                                    银行账户，银行户头 3(E $I5  
bank statement                                 银行对账单 (]2H7X:b  
barter transaction                              易货交易，以物换物交易 %q3$|>  
basis of audit                                    审计依据 YPDf Y<?v  
basis of preparation                                (会计报表的)编制基础 .d<W`%[  
book of account                               账目，账簿 JH,/jR  
borrowing                                         借款，贷款，借债 sN=6gCau  
branch                                              分支，分支机构，分店 QP@<)`1t9  
brought forward                                (账户余额等的)承上年，承上期，承上页 K,ej%Vtz  
budget                                              预算 wucV_p.E  
building                                      建筑物；大楼 ~#K@ADYr  
business conditions                                  业务情况，经营情况 $D1w5o-  
business licence                               (企业等的)营业执照 bzpFbfb  
business relation                                业务关系 9=l.T/?sf  
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