[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 E<tJ8&IGk  
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审计词汇英汉对照 hJ~=eYK?J  
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ability to continue as a going concern               持续经营能力 #6 M3BF  
acceptability                                     可接受性，可接受程度 l'Uj"9r,  
acceptable level of detection risk                     检查风险的可接受水平 y2>AbrJ  
acceptance of engagement                       接受委托 R(GL{Dh}L  
accepting the engagement for the first time              首次接受委托 \C"hL(4-  
access to asset                                         对资产的接触 p

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according to                                     根据，依据，依照 ]U.*KkQ  
account balance                                账户余额 uVzvUz{b  
account for                                       对……进行会计处理，核算；解释 a7TvX{<d  
accounting                                        会计，会计学 'A'[N :i  
accounting advisory serve                        会计咨询服务 ?PU7xO;_  
accounting firm                                 会计师事务所 MJy(
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accounting information                      会计信息，会计资料 m 8P`n  
accounting period                             会计期间 t:tIzFNv  
accounting policies                                   会计政策 > |(L3UA9  
accounting professional bodies                 会计职业组织，会计职业团体 "?s  
accounting records                                   会计记录 ?GeMD /]  
accounting responsibility                           会计责任 dEPLkv  
accounting service                             会计服务 Z4D[nPm$  
accounting standards                                会计准则 ed$w5dv  
Accounting Standards for Business Enterprises       企业会计准则 x\K,@  
accounting system                             会计系统 !5>PZ{J  
accounting treatment                                会计处理 jL:GP
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accuracy                                    准确性，精确性 I$oqFF|D  
additional audit procedures                      追加审计程序 =8Gpov1!V~  
addressee                                         收件人，收信人 (vwKC D&  
Administration of State-owned Assets  (the～)     国有资产管理局 B;J8^esypD  
administrative laws and regulations                 行政法规 1( rN  
adverse impact                                 不利影响，负面影响 U,Z7nH3_  
adverse opinion                                反对意见 T}Ve:S  
advisory group                                  咨询组，顾问组 %ZGG6Xgw  
agency fee                                        代理费，代理费用 B$_-1^L e  
aggregate                                          总计，合计为…… yG,uD!N]|  
alternation of document and record                 变造文件和记录 @$5=4HA  
alternative audit procedures                      替代审计程序，备选审计程序 [s~6,w

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amend                                              修改，修订 6K5mMu#4  
amortisation                                      摊销 wfQImCZ>l  
analytical capacity                             分析能力 E>bpq^;r  
analytical procedures                               分析性程序 xi15B5_Ps  
annual financial statements                        年度会计报表，年度财务报表 5GDg_
9Bz  
appendix                                          附录，附表 8_T9[]7V8  
applicable                                         适用的 f;obK~b[  
applicable laws and regulations                 适用的法规 FA}y"I'W  
application systems                                  应用系统 \-r"%@OkW  
apply consistently                              一贯地执行，一贯地实施 P5&8^YV`N  
appropriate                                       适当的，合适的； * 5(%'3
 
征用，挪用 7 /XfPF  
appropriate authorization                          适当的授权 Dao=2JB{  
appropriateness of audit evidence                    审计证据的适当性 =JN{j 2xY  
approval                                    批准，核准 \/R  $p  
assertion                                    (会计报表上的)认定；确认 )&93YrHgC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Jo:S*D  
asset                                                 资产，财产 __`6 W1  
asset restructuring                             资产重组 }N"YlGY\Yn  
assignment of duties                                 职责的划分 oH(=T/{  
assistant                                     助理，助理人员 %\Mc6  
associated company                                 联属公司，联营公司 F[]6U/g n  
association                                        联合，结合；协会，社团 $Ao' mT  
assumption                                       假设，假定 1Hs'YzvY  
at a given date                                         在某一特定时日 4X5KrecNr  
attestation                                         鉴证，公证 ! EGpI@  
attestation service                             鉴证服务 DY1"t7 9E  
audit adjustment                                审计调整 [I}xR(a@n  
audit areas                                        审计领域 4++pK;I  
audit conclusion                                审计结论 L$v<t/W  
audit effectiveness                             审计效果 lg*?w/JX+  
audit efficiency                                  审计效率 I6 PReVIb  
audit engagement letter                      审计业务约定书 hpYW1kfQl  
audit evidence                                          审计证据 X}`39r.  
audit fee                                    审计费 :jFZz%   
audit files                                          审计档案 x@tI  
audit findings                                     审计中发现的事项 mnFmShu  
audit implementation stage                        审计实施阶段 >{>X.I~  
audit mark                                        审计标识 .HPa\b\L>  
audit materiality                                 审计重要性 eQ<Vky^SJ  
audit method                                     审计方法 ^;wz+u4^l  
audit objective                                         审计目标，审计目的 O"J"H2}S  
audit of financial statements                      会计报表审计，财务报表审计 >tm4Rg~y  
audit opinion                                     审计意见 v[O?7Np  
audit period                                      被审计期间，被审计年度 r(JP& @  
audit plan                                          审计计划 &.P G2f*  
audit planning                                    编制审计计划，制定审计计划，审计计划 z-h?Q4;  
audit planning stage                                  审计计划阶段 0KA@]!  
audit procedure                                审计程序 XHh*6Yt_ (  
audit programme                               审计程序表，具体审计计划 @?bY,  
audit report                                       审计报告 ^7YZ>^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }4kQu#0o")  
audit report with a qualified opinion                 有保留意见的审计报告 ub MN  
audit report with an adverse opinion                否定意见的审计报告 ?*'0;K13  
audit report with dual dates                      双重日期审计报告 gi$'x^]#  
audit reporting stage                                 审计报告阶段 1P WTbd l  
audit responsibility                                   审计责任 RSCQ`.  
audit results                                      审计结果 FIx|4[&>S  
audit risk                                          审计风险 gObafIA  
audit sampling                                          审计抽样 Q+s2S>U{v  
audit sampling techniques                         审计抽样方法，审计抽样技术 sK8sxy  
audit strategies                                  审计策略 IUz`\B
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audit summary                                         审计总结，审计小结 !\cVe;<r  
audit team                                         审计小组 ijKQ`}JA  
audit test                                    审计测试 (,b\"Q  
audit trail                                          审计轨迹 xXSfYW  
audit work                                        审计工作 @TJ  
audit working paper                                 审计工作底稿 Xh}G=1}  
audited financial statement                        审计会计报表，已审计财务报表 K$O2 Fq@y  
Auditing Guidelines (the～)                      审计规范指南 pUa\YO1J  
auditing standards                             审计准则 c-U]3`;Q  
audit-oriented working paper                          (审计)业务类工作底稿 1 ]ePU8  
authorisation                                     授权 YKzfI9Y  
authorisation of transaction                       交易的授权 8Yo;oHk7  
availability                                         可获得性 o>|D T(Ib  
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balance                                      余额；差额；平衡 XW~a4If  
balance sheet                                    资产负债表 Y7;=\ /SV  
bank                                                 银行 m[Mw2F  
bank account                                    银行账户，银行户头 q>.C5t'Qx  
bank statement                                 银行对账单 -Ua&/Yd/}  
barter transaction                              易货交易，以物换物交易 \UZ7_\  
basis of audit                                    审计依据 @mb'!r  
basis of preparation                                (会计报表的)编制基础 @WiTh'w0  
book of account                               账目，账簿 w :x[kA  
borrowing                                         借款，贷款，借债 $:&b5=i  
branch                                              分支，分支机构，分店 }$LnjwM;,  
brought forward                                (账户余额等的)承上年，承上期，承上页 {7%(m|(  
budget                                              预算 T8d=@8g,%  
building                                      建筑物；大楼 _%#Uh#7P$  
business conditions                                  业务情况，经营情况 btBu[;  
business licence                               (企业等的)营业执照 Q{CRy-h
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business relation                                业务关系 UhJ!7Ws$  
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