[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 ]/mRMm9"3h  
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审计词汇英汉对照 
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ability to continue as a going concern               持续经营能力 *MN("<A_  
acceptability                                     可接受性，可接受程度 1| xKb(_l  
acceptable level of detection risk                     检查风险的可接受水平 gf,[Gb Z  
acceptance of engagement                       接受委托 ~HBx5Cpi  
accepting the engagement for the first time              首次接受委托 _b[Pk;8}j;  
access to asset                                         对资产的接触 vXR27  
according to                                     根据，依据，依照 v;" pc)i  
account balance                                账户余额 aS+i`A:a  
account for                                       对……进行会计处理，核算；解释 B=i%Z_r]w  
accounting                                        会计，会计学 * \tR  
accounting advisory serve                        会计咨询服务 qh wl  
accounting firm                                 会计师事务所 j<vU[J+gx~  
accounting information                      会计信息，会计资料 e/IVZmUn^  
accounting period                             会计期间 @ ])}+4D(S  
accounting policies                                   会计政策 Wp=&nh  
accounting professional bodies                 会计职业组织，会计职业团体 42 rIIJ1A  
accounting records                                   会计记录 DJH,#re>  
accounting responsibility                           会计责任 j1dz'G}hj  
accounting service                             会计服务 ;;zd/n2b  
accounting standards                                会计准则 z`|E0~{-  
Accounting Standards for Business Enterprises       企业会计准则 ??Dv\yLZI  
accounting system                             会计系统 zvbz3a  
accounting treatment                                会计处理 }ev+WIERQV  
accuracy                                    准确性，精确性 I]N!cEr;@-  
additional audit procedures                      追加审计程序 |Fzt| \  
addressee                                         收件人，收信人 i th!,jY*i  
Administration of State-owned Assets  (the～)     国有资产管理局 7FP @ vng  
administrative laws and regulations                 行政法规 S!~p/bB[+I  
adverse impact                                 不利影响，负面影响 bY=Yb  
adverse opinion                                反对意见 ~*G}+Ur$2  
advisory group                                  咨询组，顾问组 NJ!}(=1|K  
agency fee                                        代理费，代理费用 A@I3:V  
aggregate                                          总计，合计为…… _dn*H-5hO  
alternation of document and record                 变造文件和记录 wafws*b%  
alternative audit procedures                      替代审计程序，备选审计程序 !9=Y(rb
 
amend                                              修改，修订 T;B/Wm!x  
amortisation                                      摊销 C3 (PI,,  
analytical capacity                             分析能力 [N*`3UZk"  
analytical procedures                               分析性程序 BKW%/y"  
annual financial statements                        年度会计报表，年度财务报表  lJBZ0  
appendix                                          附录，附表 Oat #%  
applicable                                         适用的 [AAIBb+U  
applicable laws and regulations                 适用的法规 v7D 3aWoe  
application systems                                  应用系统 _v=zFpR  
apply consistently                              一贯地执行，一贯地实施 {=kW?  
appropriate                                       适当的，合适的； 78u=Jz6  
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appropriate authorization                          适当的授权 qk\LfRbj  
appropriateness of audit evidence                    审计证据的适当性 6)#%36rP  
approval                                    批准，核准 )yv~wi  
assertion                                    (会计报表上的)认定；确认 OMN|ea.O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZvW&%*k=  
asset                                                 资产，财产 <p8>"~R  
asset restructuring                             资产重组 ~DK=&hCd!  
assignment of duties                                 职责的划分 -*&C "%e  
assistant                                     助理，助理人员 ` oXL  
associated company                                 联属公司，联营公司 3 p9LVa  
association                                        联合，结合；协会，社团 i]n ?zWo_h  
assumption                                       假设，假定 KXga{]G:  
at a given date                                         在某一特定时日 q e;O Ox  
attestation                                         鉴证，公证 tM{U6k  
attestation service                             鉴证服务 7)+%;|~  
audit adjustment                                审计调整 rwepe5  
audit areas                                        审计领域 E 5bo60z  
audit conclusion                                审计结论 s2\6\8Ipn  
audit effectiveness                             审计效果 p4{3H +y  
audit efficiency                                  审计效率 jp QmKX  
audit engagement letter                      审计业务约定书  Ry iS  
audit evidence                                          审计证据 8\ WOss)al  
audit fee                                    审计费 pNR 69/wGi  
audit files                                          审计档案 &T/}
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audit findings                                     审计中发现的事项 h\$
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audit implementation stage                        审计实施阶段 834dsl+U  
audit mark                                        审计标识 wKs-<b%;  
audit materiality                                 审计重要性 i3\6*$Ug  
audit method                                     审计方法 Oe%jV,S|V  
audit objective                                         审计目标，审计目的 ^5![tTJ  
audit of financial statements                      会计报表审计，财务报表审计 /2PsC*y  
audit opinion                                     审计意见 ; +E@h=?  
audit period                                      被审计期间，被审计年度 Z8Il3b*)  
audit plan                                          审计计划 Zr@
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audit planning                                    编制审计计划，制定审计计划，审计计划 B[Fuyy?  
audit planning stage                                  审计计划阶段 K=C).5=U  
audit procedure                                审计程序 ;P4tqY@  
audit programme                               审计程序表，具体审计计划 z;EnAy{9  
audit report                                       审计报告 .Qeml4(`3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GCEq3 ^/  
audit report with a qualified opinion                 有保留意见的审计报告 2M d'<.  
audit report with an adverse opinion                否定意见的审计报告 7Y(ySW  
audit report with dual dates                      双重日期审计报告 ( KxL*gB  
audit reporting stage                                 审计报告阶段 ) <1}`9G  
audit responsibility                                   审计责任 Ev;o cb,  
audit results                                      审计结果 s%R'c_cGZ  
audit risk                                          审计风险 )z#M_[zC>  
audit sampling                                          审计抽样 m}3POl/*j  
audit sampling techniques                         审计抽样方法，审计抽样技术 )\TI^%s  
audit strategies                                  审计策略 Li;(~_62a]  
audit summary                                         审计总结，审计小结 hq^@t6!C\m  
audit team                                         审计小组 P>t[35/1  
audit test                                    审计测试 Z"fnjH
 
audit trail                                          审计轨迹 p@7[w@B\c  
audit work                                        审计工作 +tXOP|X  
audit working paper                                 审计工作底稿 t7p`A8
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audited financial statement                        审计会计报表，已审计财务报表 h}_1cev?  
Auditing Guidelines (the～)                      审计规范指南 h8!;RN[  
auditing standards                             审计准则 j\SW~}d9  
audit-oriented working paper                          (审计)业务类工作底稿 nC5  
authorisation                                     授权 21BlLz  
authorisation of transaction                       交易的授权 \o j#*aL^  
availability                                         可获得性 }3Y3f).ZW  
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balance                                      余额；差额；平衡 sm>Hkci%
 
balance sheet                                    资产负债表 ZSTpA,+6  
bank                                                 银行 o= %Fh
 
bank account                                    银行账户，银行户头 :bA@ u>  
bank statement                                 银行对账单 oGLSk(T&I  
barter transaction                              易货交易，以物换物交易 \ns#l@B  
basis of audit                                    审计依据 d6.9]V?  
basis of preparation                                (会计报表的)编制基础 ,{{uRs/  
book of account                               账目，账簿 7^J-5lY3S  
borrowing                                         借款，贷款，借债 X=p~`Ar M{  
branch                                              分支，分支机构，分店 7^~pOFdH  
brought forward                                (账户余额等的)承上年，承上期，承上页 O$%C(n(  
budget                                              预算 Cu\A[6g,  
building                                      建筑物；大楼 ;mLbJT   
business conditions                                  业务情况，经营情况 IPl>bD~=p  
business licence                               (企业等的)营业执照 f#p.=F$  
business relation                                业务关系 ntSPHK|'  
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