[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 BZK2$0  
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审计词汇英汉对照 Wf#V A;d  
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ability to continue as a going concern               持续经营能力 "#yJHsu]  
acceptability                                     可接受性，可接受程度 WJ|:kuF  
acceptable level of detection risk                     检查风险的可接受水平 h.)h@$d  
acceptance of engagement                       接受委托 A /(lKq  
accepting the engagement for the first time              首次接受委托 'Gx$Bj  
access to asset                                         对资产的接触 98RKCc9h  
according to                                     根据，依据，依照 pY@Y?Jj  
account balance                                账户余额 q2hFOm  
account for                                       对……进行会计处理，核算；解释 -w1@!Sdd  
accounting                                        会计，会计学 mpgOs  
accounting advisory serve                        会计咨询服务 $&{ti.l  
accounting firm                                 会计师事务所 ]mQw,S)/"  
accounting information                      会计信息，会计资料 .%}?b~   
accounting period                             会计期间  ~*M$O&  
accounting policies                                   会计政策 F>zl9Vi<  
accounting professional bodies                 会计职业组织，会计职业团体 Z:*

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accounting records                                   会计记录 #`(WUn0H?  
accounting responsibility                           会计责任 t42ub  
accounting service                             会计服务 -'`TL$  
accounting standards                                会计准则 $<nCXVqL,  
Accounting Standards for Business Enterprises       企业会计准则 \\06T`  
accounting system                             会计系统 S4N(cn&  
accounting treatment                                会计处理 oRM)%N#  
accuracy                                    准确性，精确性 j~E",7Q'  
additional audit procedures                      追加审计程序 ?^i1_v7 Bi  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 k1^\|   
administrative laws and regulations                 行政法规 DZ$` 4;C[  
adverse impact                                 不利影响，负面影响 P?LlJ5hn  
adverse opinion                                反对意见 j'?7D0>  
advisory group                                  咨询组，顾问组 mj&57D\fq  
agency fee                                        代理费，代理费用 Bj Wr5SJ  
aggregate                                          总计，合计为…… :XG;ru%i  
alternation of document and record                 变造文件和记录 =PkO!M m8  
alternative audit procedures                      替代审计程序，备选审计程序 zce`\ /:  
amend                                              修改，修订 X(A.X:"  
amortisation                                      摊销 |TsE-t*E}  
analytical capacity                             分析能力 2f>PO +4S{  
analytical procedures                               分析性程序 2 PqS%`XiS  
annual financial statements                        年度会计报表，年度财务报表 G
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appendix                                          附录，附表 K+Y^>N4m  
applicable                                         适用的 ?S Z1`.S  
applicable laws and regulations                 适用的法规 o:S0*  
application systems                                  应用系统 m8R9{LC  
apply consistently                              一贯地执行，一贯地实施 R=Zn -q  
appropriate                                       适当的，合适的； rH8@69,B  
征用，挪用 6e,xDr  
appropriate authorization                          适当的授权 0(U#)  
appropriateness of audit evidence                    审计证据的适当性 ^n1%OzGK#  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 1'.7_EQ4T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6%,C_7j  
asset                                                 资产，财产 ko;># ::  
asset restructuring                             资产重组 = ?D(g  
assignment of duties                                 职责的划分 8:= n*  
assistant                                     助理，助理人员 ^G&3sF}  
associated company                                 联属公司，联营公司 `Z:R Ce^  
association                                        联合，结合；协会，社团 aj8A8ma*}  
assumption                                       假设，假定 $`ZzvZ'r  
at a given date                                         在某一特定时日 Kl7WQg,XOi  
attestation                                         鉴证，公证 :y*NM,s
 
attestation service                             鉴证服务 [B@'kwD\l  
audit adjustment                                审计调整 pl@O N"=[  
audit areas                                        审计领域 O[tvR:Nh  
audit conclusion                                审计结论 k@zy  
audit effectiveness                             审计效果 oSiMpQu08  
audit efficiency                                  审计效率 A.<H>=Z#O  
audit engagement letter                      审计业务约定书 ;g{qYj_  
audit evidence                                          审计证据 theZ]5_C  
audit fee                                    审计费 V7#v6!7A@  
audit files                                          审计档案 Gjo
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audit findings                                     审计中发现的事项 inf l.  
audit implementation stage                        审计实施阶段 ? WJ> p  
audit mark                                        审计标识 b vfk  
audit materiality                                 审计重要性 mc=LP>uoS  
audit method                                     审计方法 4XVCHs
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audit objective                                         审计目标，审计目的 3bO(?l`3h  
audit of financial statements                      会计报表审计，财务报表审计 R1Sy9x .  
audit opinion                                     审计意见 COH<Tj  
audit period                                      被审计期间，被审计年度 :0Z^uuk`gq  
audit plan                                          审计计划 "KcA  
audit planning                                    编制审计计划，制定审计计划，审计计划 c/c $D;T  
audit planning stage                                  审计计划阶段 h(W
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audit procedure                                审计程序 2,ECYie^  
audit programme                               审计程序表，具体审计计划 YK|bXSA[  
audit report                                       审计报告 ^u3V E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G\|,5HED  
audit report with a qualified opinion                 有保留意见的审计报告 *s@Qtgu  
audit report with an adverse opinion                否定意见的审计报告 vJAZ%aW  
audit report with dual dates                      双重日期审计报告 3u%{dGa  
audit reporting stage                                 审计报告阶段 P[s8JDqu  
audit responsibility                                   审计责任 o7IxJCL=Q  
audit results                                      审计结果 ss;R8:5  
audit risk                                          审计风险 +`?Y?L^ J  
audit sampling                                          审计抽样 C9p"?v X  
audit sampling techniques                         审计抽样方法，审计抽样技术 nUkaz*4qU  
audit strategies                                  审计策略 7 |DHplI  
audit summary                                         审计总结，审计小结 <uj8lctmP  
audit team                                         审计小组 aF03a-qw<  
audit test                                    审计测试 jxYc2  
audit trail                                          审计轨迹 v\(2&*  
audit work                                        审计工作 g{5A4|_7  
audit working paper                                 审计工作底稿 6uKTGc4  
audited financial statement                        审计会计报表，已审计财务报表 K~ ;45Z2  
Auditing Guidelines (the～)                      审计规范指南 /x3/Ubmz~x  
auditing standards                             审计准则 i<pk6rO1  
audit-oriented working paper                          (审计)业务类工作底稿 T |tOTk  
authorisation                                     授权 \Qm CeB  
authorisation of transaction                       交易的授权 \ U@rg4  
availability                                         可获得性 f S^!ZPe1  
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balance                                      余额；差额；平衡 y8fsveX  
balance sheet                                    资产负债表 fGmT_C0t  
bank                                                 银行 m rX^2SR  
bank account                                    银行账户，银行户头 =y=cW1TG  
bank statement                                 银行对账单 bXS:x  
barter transaction                              易货交易，以物换物交易 p!s}=wI`  
basis of audit                                    审计依据 z0/} !  
basis of preparation                                (会计报表的)编制基础 9cJH"  
book of account                               账目，账簿 5xii(\lC  
borrowing                                         借款，贷款，借债 u,3#M ~  
branch                                              分支，分支机构，分店 .!JVr"8  
brought forward                                (账户余额等的)承上年，承上期，承上页 PfkrOsV/m  
budget                                              预算 $+7`Dy!  
building                                      建筑物；大楼 ([xo9FP;  
business conditions                                  业务情况，经营情况 dDnf^7q/  
business licence                               (企业等的)营业执照 2B,] -Mu)  
business relation                                业务关系 z $MV%F  
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