[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 "*l
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审计词汇英汉对照 hiaj!&+Q  
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ability to continue as a going concern               持续经营能力 NUH;GMj,,  
acceptability                                     可接受性，可接受程度 WRh&4[G'  
acceptable level of detection risk                     检查风险的可接受水平 Jl Q%+$  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 7oF`Os+U  
access to asset                                         对资产的接触 zA&0H  
according to                                     根据，依据，依照 <Xp F  
account balance                                账户余额 I.R3?+tZ  
account for                                       对……进行会计处理，核算；解释 =G}_PRn  
accounting                                        会计，会计学 'e3y|  
accounting advisory serve                        会计咨询服务 k}ps-w6:  
accounting firm                                 会计师事务所 l4U& CA y  
accounting information                      会计信息，会计资料 Ms1G&NYP  
accounting period                             会计期间
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accounting policies                                   会计政策 {9;~xx To  
accounting professional bodies                 会计职业组织，会计职业团体 M=yZ5 ~3  
accounting records                                   会计记录 ol!o8M%Q  
accounting responsibility                           会计责任 @EO#Ms  
accounting service                             会计服务 KrMIJA4>  
accounting standards                                会计准则 m80+b8b  
Accounting Standards for Business Enterprises       企业会计准则 FPaj p  
accounting system                             会计系统 1GOa'bxm  
accounting treatment                                会计处理 a
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accuracy                                    准确性，精确性 T~"
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additional audit procedures                      追加审计程序 `Kym {og  
addressee                                         收件人，收信人 {Hp?rY@  
Administration of State-owned Assets  (the～)     国有资产管理局 (&x~pv"+  
administrative laws and regulations                 行政法规 ]~?k%Mpw  
adverse impact                                 不利影响，负面影响 Redp'rXT<h  
adverse opinion                                反对意见 [2i+f<  
advisory group                                  咨询组，顾问组 C^nL{ZP,  
agency fee                                        代理费，代理费用 32~Tf,  
aggregate                                          总计，合计为…… ~lDLdU
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alternation of document and record                 变造文件和记录 yp@mxI@1  
alternative audit procedures                      替代审计程序，备选审计程序 h4?+/jk7  
amend                                              修改，修订 $nn~K  
amortisation                                      摊销 W3<O+S&  
analytical capacity                             分析能力 >=U$s@  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 {)b`fq  
appendix                                          附录，附表 6\5U%
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applicable                                         适用的 <ya'L&  
applicable laws and regulations                 适用的法规 .Z_U]_(  
application systems                                  应用系统 .&sguAyG  
apply consistently                              一贯地执行，一贯地实施 tH_#q"@)  
appropriate                                       适当的，合适的； 44%H? ,d  
征用，挪用 _'I9rGlx3  
appropriate authorization                          适当的授权 ^iV@NVP  
appropriateness of audit evidence                    审计证据的适当性 So`xd *C!  
approval                                    批准，核准 .z[+sy_  
assertion                                    (会计报表上的)认定；确认 _KZ(Yq>SdY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 //J:p,AF  
asset                                                 资产，财产 +B8Ut{l  
asset restructuring                             资产重组 A:D\!5=  
assignment of duties                                 职责的划分 DVB:8"Bu  
assistant                                     助理，助理人员 N.64aL|1  
associated company                                 联属公司，联营公司 G x,D'H'  
association                                        联合，结合；协会，社团 +vU.#C_2  
assumption                                       假设，假定 PU'v o4  
at a given date                                         在某一特定时日 PA,j;{,(b  
attestation                                         鉴证，公证 8ZIv:nO$  
attestation service                             鉴证服务 dHp6G^Y  
audit adjustment                                审计调整 wSAm[.1i  
audit areas                                        审计领域 sm_:M| [D  
audit conclusion                                审计结论 SQ.4IWT(hR  
audit effectiveness                             审计效果 2X*epU_1h  
audit efficiency                                  审计效率 PN.6BJvu  
audit engagement letter                      审计业务约定书 jV<LmVcZY  
audit evidence                                          审计证据 wR;l"*
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audit fee                                    审计费 Z(<ul<?r  
audit files                                          审计档案 Iewq?s\Fo  
audit findings                                     审计中发现的事项 Q1jyetk~I  
audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 v,M2|x\r}  
audit materiality                                 审计重要性 }2\"(_  
audit method                                     审计方法 Y4{`?UM&h  
audit objective                                         审计目标，审计目的 JfVayI=  
audit of financial statements                      会计报表审计，财务报表审计 xS(sRx+A  
audit opinion                                     审计意见 t&&OhHK  
audit period                                      被审计期间，被审计年度 :EO}uP2  
audit plan                                          审计计划 /C(L(
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audit planning                                    编制审计计划，制定审计计划，审计计划 VLO>{"{'  
audit planning stage                                  审计计划阶段 xO.7cSqgw  
audit procedure                                审计程序 djSN{>S  
audit programme                               审计程序表，具体审计计划 kl={L{r  
audit report                                       审计报告 %bi mcRX#W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .Yf h*  
audit report with a qualified opinion                 有保留意见的审计报告 3jI.!xD`  
audit report with an adverse opinion                否定意见的审计报告 b9YpUm7#  
audit report with dual dates                      双重日期审计报告 hD,-!R  
audit reporting stage                                 审计报告阶段 uVk8KMYU   
audit responsibility                                   审计责任 7d<v\=J
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audit results                                      审计结果 m!2Dk#t  
audit risk                                          审计风险 ;+jp,( 7  
audit sampling                                          审计抽样 \8$`:3,@  
audit sampling techniques                         审计抽样方法，审计抽样技术 M ?3N  
audit strategies                                  审计策略 6,7omYof  
audit summary                                         审计总结，审计小结 .( J/*H  
audit team                                         审计小组 g}D$`Nx:  
audit test                                    审计测试 0l##M06>  
audit trail                                          审计轨迹 *Q>:|F[vM  
audit work                                        审计工作 6+FON$8  
audit working paper                                 审计工作底稿 $W?XxgkB?  
audited financial statement                        审计会计报表，已审计财务报表 n>4S P_[E7  
Auditing Guidelines (the～)                      审计规范指南 f8 jaMn9o  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 w|HZI,~  
authorisation                                     授权 w=`z!x![/  
authorisation of transaction                       交易的授权 !lF^~x  
availability                                         可获得性 gctaarB&  
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balance                                      余额；差额；平衡 .}E)7"Qi,  
balance sheet                                    资产负债表 |z'?3 ?,~  
bank                                                 银行 m\f_u*  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 =F&RQ}$  
barter transaction                              易货交易，以物换物交易 Fjzk;o  
basis of audit                                    审计依据 DS
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basis of preparation                                (会计报表的)编制基础 TJpv"V  
book of account                               账目，账簿 3~Ln:4[6ID  
borrowing                                         借款，贷款，借债 `k&K"jA7$  
branch                                              分支，分支机构，分店 =dBrmMh  
brought forward                                (账户余额等的)承上年，承上期，承上页 nrIL_  
budget                                              预算 {*U:Wm<  
building                                      建筑物；大楼 0I((UA/7Zs  
business conditions                                  业务情况，经营情况 ~N9-an  
business licence                               (企业等的)营业执照 dmz3O(]$  
business relation                                业务关系 \DqxS=o;  
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