[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!mva*NU  
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审计词汇英汉对照 vxlOh.a|/L  
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ability to continue as a going concern               持续经营能力 ik1tidw  
acceptability                                     可接受性，可接受程度 ^+70<#Xc  
acceptable level of detection risk                     检查风险的可接受水平 ")#<y@Rv  
acceptance of engagement                       接受委托 tV;%J4E'  
accepting the engagement for the first time              首次接受委托 cSP*f0n,eo  
access to asset                                         对资产的接触 P @% .`8  
according to                                     根据，依据，依照 y&T&1o  
account balance                                账户余额 ]n1dp2aH  
account for                                       对……进行会计处理，核算；解释 ,8Iv9M}2  
accounting                                        会计，会计学 5CYo7mJ6+  
accounting advisory serve                        会计咨询服务 Y#V8(DTyH  
accounting firm                                 会计师事务所 B~WtZ-% %E  
accounting information                      会计信息，会计资料 =Ov7C[(  
accounting period                             会计期间 iAO5"(>}?  
accounting policies                                   会计政策 =odkz}bU  
accounting professional bodies                 会计职业组织，会计职业团体 ~fN%WZ;_  
accounting records                                   会计记录 =5]n\"/  
accounting responsibility                           会计责任 |!z2oO  
accounting service                             会计服务 n
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accounting standards                                会计准则 pJpNO$$w  
Accounting Standards for Business Enterprises       企业会计准则 C*Vd-U  
accounting system                             会计系统 &vUq}r%P  
accounting treatment                                会计处理 b}
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accuracy                                    准确性，精确性 (-yl|NFBw  
additional audit procedures                      追加审计程序 |cbd6e{!  
addressee                                         收件人，收信人 Jn}n*t3  
Administration of State-owned Assets  (the～)     国有资产管理局 )6oGF>
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administrative laws and regulations                 行政法规 c-]fKj7  
adverse impact                                 不利影响，负面影响 &K%aw  
adverse opinion                                反对意见 a=}*mF[ug  
advisory group                                  咨询组，顾问组 [uuj?Rbd
 
agency fee                                        代理费，代理费用 {+T/GBF-K=  
aggregate                                          总计，合计为…… &k>aP0k"  
alternation of document and record                 变造文件和记录 >=,uau7  
alternative audit procedures                      替代审计程序，备选审计程序 Ggm` ~fS  
amend                                              修改，修订 >wON\N0V_  
amortisation                                      摊销 D9ufoa&ua  
analytical capacity                             分析能力 <>&=n+i  
analytical procedures                               分析性程序 6Z:YT&,f  
annual financial statements                        年度会计报表，年度财务报表 :KE/!]z  
appendix                                          附录，附表 ^JeMuU  
applicable                                         适用的 f4t.f*#  
applicable laws and regulations                 适用的法规 '?Bg;Z'L%  
application systems                                  应用系统 m)>&ZIXa  
apply consistently                              一贯地执行，一贯地实施 n2-0. Er  
appropriate                                       适当的，合适的； #*$p-I=  
征用，挪用 sRRI3y@  
appropriate authorization                          适当的授权 &_-](w`  
appropriateness of audit evidence                    审计证据的适当性 ?bX  
approval                                    批准，核准 O12Q8Oj!0  
assertion                                    (会计报表上的)认定；确认 t%0?N<9YkU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >l1r,/\\
 
asset                                                 资产，财产 W:s@L#-  
asset restructuring                             资产重组 Ww9;
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assignment of duties                                 职责的划分 kyUl{Zj
 
assistant                                     助理，助理人员 zQ)+/e(8  
associated company                                 联属公司，联营公司 'ig, ATY  
association                                        联合，结合；协会，社团 htJuGfDx1  
assumption                                       假设，假定 YcM;S  
at a given date                                         在某一特定时日 b{[*N  
attestation                                         鉴证，公证 H[&@}v,L  
attestation service                             鉴证服务 t8J/
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audit adjustment                                审计调整 |"7Pv skT  
audit areas                                        审计领域 ,Qc.;4s-  
audit conclusion                                审计结论 a:!uORQby  
audit effectiveness                             审计效果 'x%x'9
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audit efficiency                                  审计效率 E%pz9gcSx  
audit engagement letter                      审计业务约定书 :h5J r8  
audit evidence                                          审计证据 GrI&?=S^  
audit fee                                    审计费 v548ysE)  
audit files                                          审计档案 Zr/r2  
audit findings                                     审计中发现的事项 %vqT#+x  
audit implementation stage                        审计实施阶段 fj']?a!m  
audit mark                                        审计标识 a|qsQ'1,;  
audit materiality                                 审计重要性 RI.2F*|  
audit method                                     审计方法 Jbw!:x [  
audit objective                                         审计目标，审计目的 EQ >t[ &  
audit of financial statements                      会计报表审计，财务报表审计 bg7n  
audit opinion                                     审计意见 {w5Z7s0  
audit period                                      被审计期间，被审计年度 DZ`k[Z.VZ  
audit plan                                          审计计划 F'W> 8  
audit planning                                    编制审计计划，制定审计计划，审计计划 4('JwZw\!  
audit planning stage                                  审计计划阶段 K
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audit procedure                                审计程序 |r=DBd3  
audit programme                               审计程序表，具体审计计划 #uvJH8)D  
audit report                                       审计报告 %$X\"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iD_TP  
audit report with a qualified opinion                 有保留意见的审计报告 ?Myh7  
audit report with an adverse opinion                否定意见的审计报告 L]-w;ll-  
audit report with dual dates                      双重日期审计报告 uH{'gd,q8  
audit reporting stage                                 审计报告阶段 3)E(RyQA3  
audit responsibility                                   审计责任 ,)#.a%EK
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audit results                                      审计结果 -Zy)5NB-tZ  
audit risk                                          审计风险 X0i3_RVa  
audit sampling                                          审计抽样 s-D?)  
audit sampling techniques                         审计抽样方法，审计抽样技术 aj7dH5SZl  
audit strategies                                  审计策略 B@cz ?%]  
audit summary                                         审计总结，审计小结 5P+YK\~  
audit team                                         审计小组 wh6&>m#r  
audit test                                    审计测试 {*xBm#  
audit trail                                          审计轨迹 ZgYZwc&-  
audit work                                        审计工作 tbG8MXX  
audit working paper                                 审计工作底稿 |rPAC![=  
audited financial statement                        审计会计报表，已审计财务报表 hPO>,j^  
Auditing Guidelines (the～)                      审计规范指南 4XG]z_+I  
auditing standards                             审计准则 uLW/f=7L  
audit-oriented working paper                          (审计)业务类工作底稿 Q"}s>]k3_  
authorisation                                     授权 CT"Fk'B'  
authorisation of transaction                       交易的授权 Q1V2pP+=@  
availability                                         可获得性 /tC9G@Hl  
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balance                                      余额；差额；平衡 [b1hC ~I;  
balance sheet                                    资产负债表 PrnrXl S  
bank                                                 银行 +TX/g ~  
bank account                                    银行账户，银行户头 c E76L%O  
bank statement                                 银行对账单 3M*Y= ?pI  
barter transaction                              易货交易，以物换物交易 P;GprJ`l  
basis of audit                                    审计依据 Vyt E  
basis of preparation                                (会计报表的)编制基础 fM":f| G  
book of account                               账目，账簿 {nRUH*(d9  
borrowing                                         借款，贷款，借债 ^, wnp@
 
branch                                              分支，分支机构，分店 %V_eJC""?  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,}7_[b)&V  
budget                                              预算 Gpu_=9vzv  
building                                      建筑物；大楼 ]
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business conditions                                  业务情况，经营情况 9ECS,r*B  
business licence                               (企业等的)营业执照 (#u{ U=  
business relation                                业务关系 ~CFMIQ et  
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