[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+# l\q%l  
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审计词汇英汉对照 BI9~%dm  
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ability to continue as a going concern               持续经营能力 $|0_[~0-n  
acceptability                                     可接受性，可接受程度 G01J1Ll}  
acceptable level of detection risk                     检查风险的可接受水平 n<Vq@=9AE  
acceptance of engagement                       接受委托 '2`M T-  
accepting the engagement for the first time              首次接受委托 [Yt!uhww  
access to asset                                         对资产的接触 Z7 \gj`  
according to                                     根据，依据，依照 53y,eLf  
account balance                                账户余额 F_8< tA6  
account for                                       对……进行会计处理，核算；解释 ?sF<L/P0 F  
accounting                                        会计，会计学 #ma#oWqF}  
accounting advisory serve                        会计咨询服务 \5g7_3,3W  
accounting firm                                 会计师事务所 I%dFVt@  
accounting information                      会计信息，会计资料 V*an0@  
accounting period                             会计期间 *Q=3 v  
accounting policies                                   会计政策 ?Bg<74  
accounting professional bodies                 会计职业组织，会计职业团体 U}
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accounting records                                   会计记录 ^4jIT1  
accounting responsibility                           会计责任 We^!(G  
accounting service                             会计服务 z$'_ =9yZ  
accounting standards                                会计准则 " oWiQ{\IP  
Accounting Standards for Business Enterprises       企业会计准则 O0`k6$=6r  
accounting system                             会计系统 kbij Zj{  
accounting treatment                                会计处理 P38D-fLq  
accuracy                                    准确性，精确性 %lL^[`AR  
additional audit procedures                      追加审计程序 AEj
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addressee                                         收件人，收信人 [Xy^M3
  
Administration of State-owned Assets  (the～)     国有资产管理局 Q~/TqG U  
administrative laws and regulations                 行政法规 eURy]  
adverse impact                                 不利影响，负面影响 FScE3~R  
adverse opinion                                反对意见 g[P.lpi{U  
advisory group                                  咨询组，顾问组 UNc!6Q-.  
agency fee                                        代理费，代理费用 $6
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aggregate                                          总计，合计为…… 7nh,j <~;2  
alternation of document and record                 变造文件和记录 99T_y`df  
alternative audit procedures                      替代审计程序，备选审计程序 _O!)aD  
amend                                              修改，修订 q%HT)^F9oO  
amortisation                                      摊销 ym, UJs&
 
analytical capacity                             分析能力 p h[ ^ve  
analytical procedures                               分析性程序 & w{""'  
annual financial statements                        年度会计报表，年度财务报表 <OG rC .k}  
appendix                                          附录，附表 Q}G'=Q]Juz  
applicable                                         适用的 Nr.maucny  
applicable laws and regulations                 适用的法规 5w:   
application systems                                  应用系统 Y6(I %hE`  
apply consistently                              一贯地执行，一贯地实施 !P*1^8b`f  
appropriate                                       适当的，合适的； mp2J|!Lx  
征用，挪用 vRm.#+Td  
appropriate authorization                          适当的授权 j~
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appropriateness of audit evidence                    审计证据的适当性  Lb# e  
approval                                    批准，核准 @^Tof5?F?  
assertion                                    (会计报表上的)认定；确认 {3RY4HVT?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FU-YI"  
asset                                                 资产，财产 H ]BH  
asset restructuring                             资产重组 k(Z+(Y'{q~  
assignment of duties                                 职责的划分 )wU.|9o]M  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 *Vk%"rwaG  
association                                        联合，结合；协会，社团 p"9
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assumption                                       假设，假定 &m=Xg(G~c  
at a given date                                         在某一特定时日 TV$Pl[m  
attestation                                         鉴证，公证 8nOMyNpy~M  
attestation service                             鉴证服务 cnm&oC 6  
audit adjustment                                审计调整 :[#g_*G@p  
audit areas                                        审计领域 }kg?A o
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audit conclusion                                审计结论 S4RvWTtQV  
audit effectiveness                             审计效果 Eq>3|(UT  
audit efficiency                                  审计效率 hX#s3)87  
audit engagement letter                      审计业务约定书 t7|uZHKK  
audit evidence                                          审计证据 ,#G>&  
audit fee                                    审计费 w*.q t<rH)  
audit files                                          审计档案 k/+-Tq;  
audit findings                                     审计中发现的事项 HJl$v#]#+  
audit implementation stage                        审计实施阶段 19od# d3+  
audit mark                                        审计标识 QG\lXY,  
audit materiality                                 审计重要性 }V.Wp6"S   
audit method                                     审计方法 [t55Kz*cD  
audit objective                                         审计目标，审计目的 YxH"*)N  
audit of financial statements                      会计报表审计，财务报表审计 ~.qzQ_O/  
audit opinion                                     审计意见 /s.O3x._'  
audit period                                      被审计期间，被审计年度 $x&@!/&|pv  
audit plan                                          审计计划 uPk`9c 52%  
audit planning                                    编制审计计划，制定审计计划，审计计划 9g3J{pKcZ  
audit planning stage                                  审计计划阶段 J{$+\  
audit procedure                                审计程序 [u[`!L=  
audit programme                               审计程序表，具体审计计划 6 W/S?F~{  
audit report                                       审计报告 @vWC "W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *0ZL@Kw  
audit report with a qualified opinion                 有保留意见的审计报告 \-kX-Tq  
audit report with an adverse opinion                否定意见的审计报告 =PXQX(_  
audit report with dual dates                      双重日期审计报告 )/FB73!  
audit reporting stage                                 审计报告阶段 &0*l=!:G^  
audit responsibility                                   审计责任 @ mm*S:Gt#  
audit results                                      审计结果 D*+uH;ws  
audit risk                                          审计风险

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audit sampling                                          审计抽样 iTgGf  
audit sampling techniques                         审计抽样方法，审计抽样技术 z)
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audit strategies                                  审计策略 )'8DK$.  
audit summary                                         审计总结，审计小结 TQm x$  
audit team                                         审计小组 ?29zcuRaru  
audit test                                    审计测试 }IvJIr  
audit trail                                          审计轨迹 xz#;F ,`ZR  
audit work                                        审计工作 zAEq)9Y"l'  
audit working paper                                 审计工作底稿 ,]@ K6  
audited financial statement                        审计会计报表，已审计财务报表 $,ev <4I&  
Auditing Guidelines (the～)                      审计规范指南 }B2H)dG^K  
auditing standards                             审计准则 4fBgmL  
audit-oriented working paper                          (审计)业务类工作底稿 _+0l+a*D  
authorisation                                     授权 GSg|Gz""J0  
authorisation of transaction                       交易的授权 iMRb` \KH  
availability                                         可获得性 87%t=X  
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balance                                      余额；差额；平衡 xN wKT
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balance sheet                                    资产负债表 >E^?<}E~.  
bank                                                 银行 K7}EL|Kx  
bank account                                    银行账户，银行户头 \3dMA_5  
bank statement                                 银行对账单 A+%oE  
barter transaction                              易货交易，以物换物交易 ul~>eZ  
basis of audit                                    审计依据 hGi"=Oud2  
basis of preparation                                (会计报表的)编制基础 2<}^m/}  
book of account                               账目，账簿 Q&:%
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borrowing                                         借款，贷款，借债 TkhbnO g6  
branch                                              分支，分支机构，分店 B]dHMLzl  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 :)}iWKAse  
building                                      建筑物；大楼 ,c"_X8Fkx$  
business conditions                                  业务情况，经营情况 k$kq|  
business licence                               (企业等的)营业执照 {snLiCl  
business relation                                业务关系 N'R^S98x  
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