[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 ^/VnRpU  
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审计词汇英汉对照  |e<$  
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ability to continue as a going concern               持续经营能力 .4ZOm'ko{  
acceptability                                     可接受性，可接受程度 (d/!M n6L  
acceptable level of detection risk                     检查风险的可接受水平 uq/Fapl  
acceptance of engagement                       接受委托 Y/5(BK)  
accepting the engagement for the first time              首次接受委托 5$$#d_Gj  
access to asset                                         对资产的接触 sjOv!|]A  
according to                                     根据，依据，依照 dz^b(q  
account balance                                账户余额 9)8Cf%<(  
account for                                       对……进行会计处理，核算；解释 l,~`o$_  
accounting                                        会计，会计学 :+ mULUi  
accounting advisory serve                        会计咨询服务 Fv*QcB9K  
accounting firm                                 会计师事务所 u0]u"T&N!  
accounting information                      会计信息，会计资料 R={#V8D~  
accounting period                             会计期间 vvG"rU  
accounting policies                                   会计政策 cU-A1W  
accounting professional bodies                 会计职业组织，会计职业团体 MsBm0r`a  
accounting records                                   会计记录 E[7E%^:Mg  
accounting responsibility                           会计责任 4AKr.a0q  
accounting service                             会计服务 ?pcbso  
accounting standards                                会计准则 r
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Accounting Standards for Business Enterprises       企业会计准则 B`t/21J  
accounting system                             会计系统 <W>A }}q  
accounting treatment                                会计处理 cly}[<w!  
accuracy                                    准确性，精确性 LuHRB}W  
additional audit procedures                      追加审计程序 ~o/k?l  
addressee                                         收件人，收信人 C\joDAD  
Administration of State-owned Assets  (the～)     国有资产管理局 * nFzfV  
administrative laws and regulations                 行政法规 6)p8BUft  
adverse impact                                 不利影响，负面影响 Hq+QsplG  
adverse opinion                                反对意见 qpMcVJL  
advisory group                                  咨询组，顾问组 4lWqQVx  
agency fee                                        代理费，代理费用 :p,|6~b$  
aggregate                                          总计，合计为…… 1r};cY6  
alternation of document and record                 变造文件和记录 L N Fe7<y  
alternative audit procedures                      替代审计程序，备选审计程序 ; o Y|~  
amend                                              修改，修订 kG{};Vm  
amortisation                                      摊销 3tCTPZy  
analytical capacity                             分析能力 jf-XVk5q  
analytical procedures                               分析性程序 ?wv^X`Q*~  
annual financial statements                        年度会计报表，年度财务报表 wViTMlq  
appendix                                          附录，附表 Ov<c1y;f  
applicable                                         适用的 G0|}s&$yL  
applicable laws and regulations                 适用的法规 FZO&r60$E  
application systems                                  应用系统 %8D>aS U  
apply consistently                              一贯地执行，一贯地实施 ErJ/h?+  
appropriate                                       适当的，合适的； p"c6d'qe  
征用，挪用 s9a`2Wm  
appropriate authorization                          适当的授权 ,(a~vqNQW3  
appropriateness of audit evidence                    审计证据的适当性 .d}yQ#5z  
approval                                    批准，核准 2$kB^g!:o  
assertion                                    (会计报表上的)认定；确认 /8Y8-&K0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  
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asset                                                 资产，财产 deArH5&!  
asset restructuring                             资产重组 9 " t;6  
assignment of duties                                 职责的划分 -seLa(8F  
assistant                                     助理，助理人员 (oR~%2K  
associated company                                 联属公司，联营公司 /&
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association                                        联合，结合；协会，社团 %qz-b.  
assumption                                       假设，假定 !L8q]]'XM  
at a given date                                         在某一特定时日 k2$pcR,WM  
attestation                                         鉴证，公证 A_\Jb}J1<  
attestation service                             鉴证服务 05k'TqT{c  
audit adjustment                                审计调整 Exqz$'(W9  
audit areas                                        审计领域 #h^nvRmON  
audit conclusion                                审计结论 ~]
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audit effectiveness                             审计效果 -3m IdZ  
audit efficiency                                  审计效率 $u.rO7)  
audit engagement letter                      审计业务约定书 @Is UY(Gu  
audit evidence                                          审计证据 xjiV9{w  
audit fee                                    审计费 Dka8[z7  
audit files                                          审计档案 OblHN*  
audit findings                                     审计中发现的事项 vD9\i*\2  
audit implementation stage                        审计实施阶段 .`m|Uf#" _  
audit mark                                        审计标识 v0dzM/?*  
audit materiality                                 审计重要性 p0 X%^A,4  
audit method                                     审计方法 g*My1+J!  
audit objective                                         审计目标，审计目的 (J%4}Dm  
audit of financial statements                      会计报表审计，财务报表审计 |f @A-d X  
audit opinion                                     审计意见 %6 Av1cv  
audit period                                      被审计期间，被审计年度 ]|eMEN['  
audit plan                                          审计计划 G#e]J;   
audit planning                                    编制审计计划，制定审计计划，审计计划 gk6R#  
audit planning stage                                  审计计划阶段 +B " aUF  
audit procedure                                审计程序 (kB  
audit programme                               审计程序表，具体审计计划 AV2Jl"1)z  
audit report                                       审计报告 Ewp2 1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w-ald?`  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 "Ot%{&:2  
audit report with dual dates                      双重日期审计报告 )L6 it  
audit reporting stage                                 审计报告阶段 8
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audit responsibility                                   审计责任 EBW*v '  
audit results                                      审计结果 P8ej9ULX,  
audit risk                                          审计风险 {22ey`@`h  
audit sampling                                          审计抽样 Z(tJd,  
audit sampling techniques                         审计抽样方法，审计抽样技术 C(v'7H{4cW  
audit strategies                                  审计策略 6Aqv*<1=62  
audit summary                                         审计总结，审计小结 Bj2iYk_cLa  
audit team                                         审计小组 VnSO>O  
audit test                                    审计测试 ?m2FN<S  
audit trail                                          审计轨迹 d*Su c  
audit work                                        审计工作 72xf|s=  
audit working paper                                 审计工作底稿 T88$sD.2 '  
audited financial statement                        审计会计报表，已审计财务报表 @xBb|/I  
Auditing Guidelines (the～)                      审计规范指南 mfI[9G  
auditing standards                             审计准则 w9GY/]  
audit-oriented working paper                          (审计)业务类工作底稿 d!:/n  
authorisation                                     授权 Lf^ 7|  
authorisation of transaction                       交易的授权 Od;k}u6;<  
availability                                         可获得性 K/C}  
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balance                                      余额；差额；平衡 m`fdf>gWp  
balance sheet                                    资产负债表 vb0Ca+}}  
bank                                                 银行 -u%o);B  
bank account                                    银行账户，银行户头 v"(6rZsa  
bank statement                                 银行对账单 ^0>^5l'n  
barter transaction                              易货交易，以物换物交易 U&B(uk(2  
basis of audit                                    审计依据 SGZYDxFC@  
basis of preparation                                (会计报表的)编制基础 k7*-v/*S  
book of account                               账目，账簿 ^Ff fc@=  
borrowing                                         借款，贷款，借债 [= E =H*j  
branch                                              分支，分支机构，分店 Et* LbU  
brought forward                                (账户余额等的)承上年，承上期，承上页 E#m^.B-}  
budget                                              预算 8M!9gvcaO  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 Th%w-19,8  
business licence                               (企业等的)营业执照 OI)k0t^;D  
business relation                                业务关系 b}7g>  
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