[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 LCx{7bN1ro  
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审计词汇英汉对照 F]\(p=U.  
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ability to continue as a going concern               持续经营能力 P%
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acceptability                                     可接受性，可接受程度 )1wC].RFYm  
acceptable level of detection risk                     检查风险的可接受水平 -"[o|aa^  
acceptance of engagement                       接受委托 n~l9`4wJY  
accepting the engagement for the first time              首次接受委托 \:9dt8(-U  
access to asset                                         对资产的接触 '8K5=|!J  
according to                                     根据，依据，依照 hJ\IE?+  
account balance                                账户余额 t=o0 #jo  
account for                                       对……进行会计处理，核算；解释 Gf(hN|X.  
accounting                                        会计，会计学 2jV.\
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accounting advisory serve                        会计咨询服务 xDv$z.=Y  
accounting firm                                 会计师事务所 ma[%,u`  
accounting information                      会计信息，会计资料 CRf!tsj@  
accounting period                             会计期间 A}p mr  
accounting policies                                   会计政策 =/Pmi_  
accounting professional bodies                 会计职业组织，会计职业团体 Xptb4]  
accounting records                                   会计记录 AVf'"~?  
accounting responsibility                           会计责任 GOuBNaU{  
accounting service                             会计服务 A&X(\c M  
accounting standards                                会计准则 q&OF?z7H  
Accounting Standards for Business Enterprises       企业会计准则 :so2 {.t-  
accounting system                             会计系统 0YK`wuZGS  
accounting treatment                                会计处理 ]Ir{9EE v  
accuracy                                    准确性，精确性  al/Mgo  
additional audit procedures                      追加审计程序 = &G<^7  
addressee                                         收件人，收信人 ~XGBE  
Administration of State-owned Assets  (the～)     国有资产管理局 ([SrIG>X  
administrative laws and regulations                 行政法规 DKw%z8ft|  
adverse impact                                 不利影响，负面影响 l]t9*a]a  
adverse opinion                                反对意见 |^9+c2  
advisory group                                  咨询组，顾问组 I
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agency fee                                        代理费，代理费用 &J(+X
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aggregate                                          总计，合计为…… VWDXEa9  
alternation of document and record                 变造文件和记录 gv)F`uRWA  
alternative audit procedures                      替代审计程序，备选审计程序 %;ZWYj`]n  
amend                                              修改，修订 4g<F."  
amortisation                                      摊销 +c;/hM<IX.  
analytical capacity                             分析能力 kHLpa/A  
analytical procedures                               分析性程序 pa4,W!t  
annual financial statements                        年度会计报表，年度财务报表 !l
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appendix                                          附录，附表 ML@-@BaN  
applicable                                         适用的 -(*<2Hy4  
applicable laws and regulations                 适用的法规 k |}&  
application systems                                  应用系统 ZslH2#  
apply consistently                              一贯地执行，一贯地实施 -7jP'l=h  
appropriate                                       适当的，合适的； {6H%4n  
征用，挪用 =P'33) \ )  
appropriate authorization                          适当的授权 ZccQ{$0H  
appropriateness of audit evidence                    审计证据的适当性 v`&  
approval                                    批准，核准 4CAV)  
assertion                                    (会计报表上的)认定；确认 I#lvaoeN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Pf,S`Uw;  
asset                                                 资产，财产 Zx$q,Zo<  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 ,K4*0!TXP  
assistant                                     助理，助理人员 T.ZPpxY  
associated company                                 联属公司，联营公司 kkWqP20q  
association                                        联合，结合；协会，社团 fzcPi9+  
assumption                                       假设，假定 w
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at a given date                                         在某一特定时日 HqM>K*XKU  
attestation                                         鉴证，公证 < 3?T^/8  
attestation service                             鉴证服务 C-25\  
audit adjustment                                审计调整 [f`^+,U  
audit areas                                        审计领域 @L?X}'0xI4  
audit conclusion                                审计结论 fpMnA  
audit effectiveness                             审计效果 /P_1vQq  
audit efficiency                                  审计效率 b _Q:v
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audit engagement letter                      审计业务约定书 Hgu:*iYA  
audit evidence                                          审计证据 W?+U%bIZ9  
audit fee                                    审计费 e|Ip7`  
audit files                                          审计档案 6AS'MD%&  
audit findings                                     审计中发现的事项 g~q+a-  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 X`xI~&t_  
audit materiality                                 审计重要性 [s1Hd~$  
audit method                                     审计方法 z^(6>U ?  
audit objective                                         审计目标，审计目的 t:A,p
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audit of financial statements                      会计报表审计，财务报表审计 ;=rMIi  
audit opinion                                     审计意见 a2:Tu  
audit period                                      被审计期间，被审计年度 m]g"]U:  
audit plan                                          审计计划 NpmPm1Ix .  
audit planning                                    编制审计计划，制定审计计划，审计计划 dU!`aPL?  
audit planning stage                                  审计计划阶段 <9za!.(zu  
audit procedure                                审计程序 Y>OL2g  
audit programme                               审计程序表，具体审计计划 M:m-iX  
audit report                                       审计报告 2m`4B_g A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 79.J`}#  
audit report with a qualified opinion                 有保留意见的审计报告 B@ab[dm280  
audit report with an adverse opinion                否定意见的审计报告 ZqI.n4:9  
audit report with dual dates                      双重日期审计报告 e"jA#Y #  
audit reporting stage                                 审计报告阶段 WZ.d"EE"  
audit responsibility                                   审计责任 j s(E-d/  
audit results                                      审计结果 #xWC(*Ggp  
audit risk                                          审计风险 'WqSHb7  
audit sampling                                          审计抽样 Sr7+DCr  
audit sampling techniques                         审计抽样方法，审计抽样技术 6r"PtHr  
audit strategies                                  审计策略 A<6V$e$:2  
audit summary                                         审计总结，审计小结 " mKMym2  
audit team                                         审计小组 
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audit test                                    审计测试 \L#BAB6z  
audit trail                                          审计轨迹 1'|6IR1'  
audit work                                        审计工作 `[+9n2j
 
audit working paper                                 审计工作底稿 47Y|1  
audited financial statement                        审计会计报表，已审计财务报表 Z&mV1dxR  
Auditing Guidelines (the～)                      审计规范指南 niO
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auditing standards                             审计准则 qZ!1>`B  
audit-oriented working paper                          (审计)业务类工作底稿 vPG!S{4  
authorisation                                     授权 Y^dVNC3vd  
authorisation of transaction                       交易的授权 `1%SXP1  
availability                                         可获得性 k&nhF
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B Q9K+k*?{N  
balance                                      余额；差额；平衡 ':,6s  
balance sheet                                    资产负债表 l<<G".?  
bank                                                 银行 fgxsC7P$  
bank account                                    银行账户，银行户头 0XlX7Sk+  
bank statement                                 银行对账单 -;$+`<%  
barter transaction                              易货交易，以物换物交易 V:42\b7x  
basis of audit                                    审计依据 ^H+j;
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basis of preparation                                (会计报表的)编制基础 ~qNpPIrGr  
book of account                               账目，账簿 -X@;"0v  
borrowing                                         借款，贷款，借债 ?o0#h  
branch                                              分支，分支机构，分店 (4V1%0  
brought forward                                (账户余额等的)承上年，承上期，承上页 LvpHR#K)F5  
budget                                              预算 i_GE9A=h  
building                                      建筑物；大楼 1A23G$D  
business conditions                                  业务情况，经营情况 H+zn:j@~L  
business licence                               (企业等的)营业执照 *jWU8.W
 
business relation                                业务关系 ;>=hQC{f>  
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