[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 B#[.
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审计词汇英汉对照 X!f` !tZ:{  
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ability to continue as a going concern               持续经营能力 xoN?[  
acceptability                                     可接受性，可接受程度 h|[oQ8)  
acceptable level of detection risk                     检查风险的可接受水平 zl@hg<n  
acceptance of engagement                       接受委托 >+2gAO!  
accepting the engagement for the first time              首次接受委托 EGK7)O'W  
access to asset                                         对资产的接触 N6%M+R/Q  
according to                                     根据，依据，依照 '
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account balance                                账户余额 2q%vd
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account for                                       对……进行会计处理，核算；解释 br4 %(w(d  
accounting                                        会计，会计学 GA2kg7  
accounting advisory serve                        会计咨询服务 L'<.#(|  
accounting firm                                 会计师事务所 $;B 0x  
accounting information                      会计信息，会计资料 _#TbOfu  
accounting period                             会计期间 rjL4t^rT  
accounting policies                                   会计政策 lAo S 9w  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 x^/453Lk  
accounting responsibility                           会计责任 ;BYv&(#u1q  
accounting service                             会计服务 Iz[wrtDI1  
accounting standards                                会计准则 `8G {-_  
Accounting Standards for Business Enterprises       企业会计准则 3Jw}MFFV  
accounting system                             会计系统 poVtg}n  
accounting treatment                                会计处理 lIgA
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accuracy                                    准确性，精确性 kr>F=|R]  
additional audit procedures                      追加审计程序 </9@RO  
addressee                                         收件人，收信人 cUc:^wvLS  
Administration of State-owned Assets  (the～)     国有资产管理局 Qi\"b  
administrative laws and regulations                 行政法规 2t`d.s=  
adverse impact                                 不利影响，负面影响 ^/7L(  
adverse opinion                                反对意见 8 J;\Z  
advisory group                                  咨询组，顾问组 6 G]hsgro  
agency fee                                        代理费，代理费用 Vv3:x1S  
aggregate                                          总计，合计为…… g0A,VX:2  
alternation of document and record                 变造文件和记录 m$B)_WW  
alternative audit procedures                      替代审计程序，备选审计程序 Fm
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amend                                              修改，修订 s)j3+@:#  
amortisation                                      摊销 [.c'22R6  
analytical capacity                             分析能力 TqTz  
analytical procedures                               分析性程序 b0 y* }  
annual financial statements                        年度会计报表，年度财务报表 A!^gF~5  
appendix                                          附录，附表 SX @zDuM  
applicable                                         适用的 {= <m^ 5b9  
applicable laws and regulations                 适用的法规 #qg(DgH 7  
application systems                                  应用系统 #w&N) c>  
apply consistently                              一贯地执行，一贯地实施 Wt
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appropriate                                       适当的，合适的； |ZJ<N\\h-  
征用，挪用 CC.ri3+.  
appropriate authorization                          适当的授权 c<]~q1  
appropriateness of audit evidence                    审计证据的适当性 DI7g-h8`  
approval                                    批准，核准 1$1P9x@H  
assertion                                    (会计报表上的)认定；确认 +z?SKc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L5A?9zum/!  
asset                                                 资产，财产 N_| '`]D  
asset restructuring                             资产重组 zE1=*zO`  
assignment of duties                                 职责的划分 0=V - {  
assistant                                     助理，助理人员 d{ :0R9  
associated company                                 联属公司，联营公司 jxTYW)E   
association                                        联合，结合；协会，社团 !TeI Jm/l  
assumption                                       假设，假定 NAh^2X
 
at a given date                                         在某一特定时日 X^9eCj;c  
attestation                                         鉴证，公证 M*7:-Tb]C  
attestation service                             鉴证服务 eD?f|b
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audit adjustment                                审计调整 ~dlp
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audit areas                                        审计领域 .l
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audit conclusion                                审计结论 %3mh'Z -[f  
audit effectiveness                             审计效果 $W 0O
  
audit efficiency                                  审计效率 I"b
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audit engagement letter                      审计业务约定书 D=:O^<  
audit evidence                                          审计证据 10W6wIqK  
audit fee                                    审计费 n5;>e&  
audit files                                          审计档案 0. mS^g,M-  
audit findings                                     审计中发现的事项 G'f
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audit implementation stage                        审计实施阶段 :C9vs  
audit mark                                        审计标识 <_~e/+_.  
audit materiality                                 审计重要性 vnD
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audit method                                     审计方法 %)p?&_  
audit objective                                         审计目标，审计目的 l-<EG9m@  
audit of financial statements                      会计报表审计，财务报表审计 t(:w):zE  
audit opinion                                     审计意见 jCp`woV  
audit period                                      被审计期间，被审计年度 k`h#.B J  
audit plan                                          审计计划 sX,S]:X  
audit planning                                    编制审计计划，制定审计计划，审计计划 _FtsO<p)"  
audit planning stage                                  审计计划阶段 Q$8&V}jVW  
audit procedure                                审计程序 9#b /D&pX5  
audit programme                               审计程序表，具体审计计划 $ uqB.f$  
audit report                                       审计报告 vfloha p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aKC,{}f$m  
audit report with a qualified opinion                 有保留意见的审计报告 +wxDK A_  
audit report with an adverse opinion                否定意见的审计报告 Am"e%|:  
audit report with dual dates                      双重日期审计报告 -)Of\4k x  
audit reporting stage                                 审计报告阶段 LGT?/gup  
audit responsibility                                   审计责任 L= wpZ`@ y  
audit results                                      审计结果 B\Uocn  
audit risk                                          审计风险 `/JuItL-  
audit sampling                                          审计抽样 ]oxi~TwY^  
audit sampling techniques                         审计抽样方法，审计抽样技术 SkyX\&  
audit strategies                                  审计策略 G-e
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audit summary                                         审计总结，审计小结 Zgt(zh_l  
audit team                                         审计小组 s"B+),Jod  
audit test                                    审计测试 -T{G8@V0I  
audit trail                                          审计轨迹 )SyU  
audit work                                        审计工作 M<'He.n  
audit working paper                                 审计工作底稿 ED^0t  
audited financial statement                        审计会计报表，已审计财务报表 a9y+FCA  
Auditing Guidelines (the～)                      审计规范指南 tQ(4UHqa~  
auditing standards                             审计准则 2sH1),\  
audit-oriented working paper                          (审计)业务类工作底稿 D-4{9[  
authorisation                                     授权 qrufnu5cC  
authorisation of transaction                       交易的授权 ]Gf`nJDV  
availability                                         可获得性 cUC!'+L  
B ]-cSTtO  
balance                                      余额；差额；平衡 e-*-91D  
balance sheet                                    资产负债表 ~}RfepM  
bank                                                 银行 RAj>{/E#W  
bank account                                    银行账户，银行户头 p((a(Q/
  
bank statement                                 银行对账单 /X%+z5  
barter transaction                              易货交易，以物换物交易 ^MO})C  
basis of audit                                    审计依据 ,-[z?dvO  
basis of preparation                                (会计报表的)编制基础 0t7vg#v
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book of account                               账目，账簿 wEC,Mbn  
borrowing                                         借款，贷款，借债 |H.ARLS  
branch                                              分支，分支机构，分店 @7K(_Wd  
brought forward                                (账户余额等的)承上年，承上期，承上页 W_lXY Z<  
budget                                              预算 zD;k|"e  
building                                      建筑物；大楼 Uj)Wbe[)p0  
business conditions                                  业务情况，经营情况 ZQ{-6VCjl  
business licence                               (企业等的)营业执照 ZdgzPs"  
business relation                                业务关系 Q)=LbR{#  
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