[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 Y'n TyH  
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审计词汇英汉对照 j}chU'if  
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ability to continue as a going concern               持续经营能力 (9BjZ&ej  
acceptability                                     可接受性，可接受程度 _1c'~;  
acceptable level of detection risk                     检查风险的可接受水平 !+.|T9P  
acceptance of engagement                       接受委托 1V?}";T  
accepting the engagement for the first time              首次接受委托 I~qS6#%r  
access to asset                                         对资产的接触 9jiZtwRpk  
according to                                     根据，依据，依照 L;x c,"\3  
account balance                                账户余额 QJo)  
account for                                       对……进行会计处理，核算；解释 `OnN12`  
accounting                                        会计，会计学 ";j/k9DE  
accounting advisory serve                        会计咨询服务 MjG=6.J|`  
accounting firm                                 会计师事务所 \qAMs^1-  
accounting information                      会计信息，会计资料 {W}.z  
accounting period                             会计期间 &{* [7Ad  
accounting policies                                   会计政策 ,SJB3if  
accounting professional bodies                 会计职业组织，会计职业团体 0z."6r  
accounting records                                   会计记录 A~-e?.  
accounting responsibility                           会计责任 UUv&X+Y  
accounting service                             会计服务 f&(u
[W  
accounting standards                                会计准则 KMznl=LF  
Accounting Standards for Business Enterprises       企业会计准则 e(BF=gesgp  
accounting system                             会计系统 O!sZMGF$p  
accounting treatment                                会计处理 !wvP24"y  
accuracy                                    准确性，精确性 MyuFZ7Q4$  
additional audit procedures                      追加审计程序 `6!l!8 v  
addressee                                         收件人，收信人  KEsMes(*  
Administration of State-owned Assets  (the～)     国有资产管理局 =4y
ME  
administrative laws and regulations                 行政法规 WB5[!  
adverse impact                                 不利影响，负面影响 <!&nyuSz  
adverse opinion                                反对意见 A75IG4]  
advisory group                                  咨询组，顾问组 FgRlxz  
agency fee                                        代理费，代理费用 J']1^"_'  
aggregate                                          总计，合计为…… GfY!~J  
alternation of document and record                 变造文件和记录 Gw3|"14  
alternative audit procedures                      替代审计程序，备选审计程序 f6^H Q1SSt  
amend                                              修改，修订 Gy 'l;2  
amortisation                                      摊销 R|8)iW^  
analytical capacity                             分析能力 aD3'gc,l  
analytical procedures                               分析性程序 PR~ho&!  
annual financial statements                        年度会计报表，年度财务报表 -U"(CGb5  
appendix                                          附录，附表 FgQd7p  
applicable                                         适用的 A;w,m{9<  
applicable laws and regulations                 适用的法规 .BlGV2@^#  
application systems                                  应用系统 `#2}[D   
apply consistently                              一贯地执行，一贯地实施 (C,PGjd  
appropriate                                       适当的，合适的； Eti;(>"@  
征用，挪用 3Zdkf]Gh  
appropriate authorization                          适当的授权 I9ubV cV8  
appropriateness of audit evidence                    审计证据的适当性 J`uV $l:  
approval                                    批准，核准 Gs.id^Sf  
assertion                                    (会计报表上的)认定；确认 N(]6pG=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6I72;e^!  
asset                                                 资产，财产 6\
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asset restructuring                             资产重组 a7nbGqsx  
assignment of duties                                 职责的划分 Am!$\T%2  
assistant                                     助理，助理人员 ?^2(|t9KU  
associated company                                 联属公司，联营公司 .'p_j(uv  
association                                        联合，结合；协会，社团 =wPl;SDf!  
assumption                                       假设，假定 (m=-oQ&Ro  
at a given date                                         在某一特定时日 Cz Jze  
attestation                                         鉴证，公证 [$]vi`c2  
attestation service                             鉴证服务 br
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audit adjustment                                审计调整 \NS\>Q+d  
audit areas                                        审计领域 e[y k
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audit conclusion                                审计结论 PR{?l  
audit effectiveness                             审计效果 ]k]P (w  
audit efficiency                                  审计效率 7 \!t/<  
audit engagement letter                      审计业务约定书 W<xu*U(A  
audit evidence                                          审计证据 P
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audit fee                                    审计费 :|M0n%-X  
audit files                                          审计档案 R.!'&<Svq  
audit findings                                     审计中发现的事项 H{E223  
audit implementation stage                        审计实施阶段 5
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audit mark                                        审计标识 tV9nC  
audit materiality                                 审计重要性 QK%{\qu  
audit method                                     审计方法 O]~cv^  
audit objective                                         审计目标，审计目的 #)tt}GX  
audit of financial statements                      会计报表审计，财务报表审计 ?^Q!=W<7  
audit opinion                                     审计意见 4EJ  
audit period                                      被审计期间，被审计年度 Aj;Z &  
audit plan                                          审计计划 {2}O\A  
audit planning                                    编制审计计划，制定审计计划，审计计划 O2us+DhQ  
audit planning stage                                  审计计划阶段 V"#ie Yn  
audit procedure                                审计程序 't{~#0d=  
audit programme                               审计程序表，具体审计计划 TPt<(-}W  
audit report                                       审计报告 C!]
hu)E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H@qA  X  
audit report with a qualified opinion                 有保留意见的审计报告 weU'3nNN  
audit report with an adverse opinion                否定意见的审计报告 >pbO\=j]X  
audit report with dual dates                      双重日期审计报告 fDNiU"  
audit reporting stage                                 审计报告阶段 OySIp[{tJ  
audit responsibility                                   审计责任 i!LEA/"V  
audit results                                      审计结果 ow!utAF  
audit risk                                          审计风险 p2GkI/6)uu  
audit sampling                                          审计抽样 (2[tQ`~  
audit sampling techniques                         审计抽样方法，审计抽样技术 !0CC&8C`  
audit strategies                                  审计策略 ;x$,x-  
audit summary                                         审计总结，审计小结 !<Ma9%uC{  
audit team                                         审计小组 y9{KBM%h  
audit test                                    审计测试 1\=)b< y  
audit trail                                          审计轨迹 PF2PMEBx!  
audit work                                        审计工作 #;)Oi9{9;  
audit working paper                                 审计工作底稿 Ya<
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audited financial statement                        审计会计报表，已审计财务报表 y$Sn3_9 V  
Auditing Guidelines (the～)                      审计规范指南 IC{\iwO/~c  
auditing standards                             审计准则 |77.Lqqy,  
audit-oriented working paper                          (审计)业务类工作底稿 :Gsh  
authorisation                                     授权 l RF04  
authorisation of transaction                       交易的授权 ARGtWW~:  
availability                                         可获得性 [`BMi-WQ  
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balance                                      余额；差额；平衡 ?{NP3  
balance sheet                                    资产负债表 7#SXqyP[  
bank                                                 银行 [fiB!G]?  
bank account                                    银行账户，银行户头 V##=-KZ  
bank statement                                 银行对账单 SMY,bU'a  
barter transaction                              易货交易，以物换物交易 epI&R)]   
basis of audit                                    审计依据 rU=qr&f"B  
basis of preparation                                (会计报表的)编制基础 ~1]4 J(+  
book of account                               账目，账簿 <u]M):b3  
borrowing                                         借款，贷款，借债 dlmF?N|EC  
branch                                              分支，分支机构，分店 wmAZ {  
brought forward                                (账户余额等的)承上年，承上期，承上页 b R> G%*a  
budget                                              预算 VNBf2 Va  
building                                      建筑物；大楼 4$#nciAe  
business conditions                                  业务情况，经营情况 ;gLHSHEA  
business licence                               (企业等的)营业执照 {}kE =L5  
business relation                                业务关系 {+%|nOWV  
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