[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 -=_bXco}  
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审计词汇英汉对照 3Jt_=!qlo  
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ability to continue as a going concern               持续经营能力 za{z2#aJ  
acceptability                                     可接受性，可接受程度 #Hm*<s.  
acceptable level of detection risk                     检查风险的可接受水平 <s/n8#i=H  
acceptance of engagement                       接受委托 P&PP X#%  
accepting the engagement for the first time              首次接受委托 x
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access to asset                                         对资产的接触 E+wd9/;  
according to                                     根据，依据，依照 Cw`8[)=}o  
account balance                                账户余额 3k)W0]:|<  
account for                                       对……进行会计处理，核算；解释 Fe8JsB-  
accounting                                        会计，会计学 c32IO&W4  
accounting advisory serve                        会计咨询服务 WXz'H),
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accounting firm                                 会计师事务所 Nu!(7  
accounting information                      会计信息，会计资料 |GPR3%9  
accounting period                             会计期间 o!.\+[  
accounting policies                                   会计政策 yh9fHN)F  
accounting professional bodies                 会计职业组织，会计职业团体 3I!xa*u  
accounting records                                   会计记录 jtqH3xfy  
accounting responsibility                           会计责任 VrL==aTYXs  
accounting service                             会计服务 56 6vjE  
accounting standards                                会计准则 *Z0Y:"  
Accounting Standards for Business Enterprises       企业会计准则 1,cd[^`.  
accounting system                             会计系统 +B^(,qKMN  
accounting treatment                                会计处理 4dy2m!  
accuracy                                    准确性，精确性 Jh1Q)05  
additional audit procedures                      追加审计程序 08)X:@ w?  
addressee                                         收件人，收信人 #hinb[fQ  
Administration of State-owned Assets  (the～)     国有资产管理局 b=:$~ N@Y  
administrative laws and regulations                 行政法规 GdZ_  
adverse impact                                 不利影响，负面影响 (_&W@:"z  
adverse opinion                                反对意见 Q y(Gy'q~  
advisory group                                  咨询组，顾问组 >:W7f2%8`  
agency fee                                        代理费，代理费用 Nda,G++5(  
aggregate                                          总计，合计为…… aoNTRJc$  
alternation of document and record                 变造文件和记录 VAkZ@ u3'~  
alternative audit procedures                      替代审计程序，备选审计程序 3L2@C%  
amend                                              修改，修订 ~ou1{NS  
amortisation                                      摊销 ^/;W;C{4
 
analytical capacity                             分析能力 3{e7j6u\  
analytical procedures                               分析性程序 Uh.XL=wY  
annual financial statements                        年度会计报表，年度财务报表 C;m7~R  
appendix                                          附录，附表 HN'r ZAZ(  
applicable                                         适用的 -rE_pV;  
applicable laws and regulations                 适用的法规 : uM2cc^  
application systems                                  应用系统 *"rgK|CM$  
apply consistently                              一贯地执行，一贯地实施 @
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appropriate                                       适当的，合适的； .Z=4,m
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appropriate authorization                          适当的授权 cG%ttfq\  
appropriateness of audit evidence                    审计证据的适当性 f"XFf@!  
approval                                    批准，核准 }7k!>+eQ  
assertion                                    (会计报表上的)认定；确认 >z0~!!YZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KX*Hev'K  
asset                                                 资产，财产 **\BP,]}  
asset restructuring                             资产重组 m9*Lo[EXO  
assignment of duties                                 职责的划分 iG<rB-"  
assistant                                     助理，助理人员 z-(#Mlq:!  
associated company                                 联属公司，联营公司 c*nH=  
association                                        联合，结合；协会，社团 ?h`Ned0P  
assumption                                       假设，假定 "BB#[@
 
at a given date                                         在某一特定时日  ESOuDD2<  
attestation                                         鉴证，公证 M1._{Jw5  
attestation service                             鉴证服务 gcImk0NIY  
audit adjustment                                审计调整 )tQG5.to  
audit areas                                        审计领域 _Q<wb8+/  
audit conclusion                                审计结论 by*>w/@9)k  
audit effectiveness                             审计效果 ; n2|pC^  
audit efficiency                                  审计效率 `?{Hs+4P5  
audit engagement letter                      审计业务约定书 Sz0M8fYT]  
audit evidence                                          审计证据 ejj|l   
audit fee                                    审计费 \'( @{  
audit files                                          审计档案 j!r4p,  
audit findings                                     审计中发现的事项 OCy\aCp  
audit implementation stage                        审计实施阶段 'BT}'qN  
audit mark                                        审计标识 }g WSV  
audit materiality                                 审计重要性 %N )o* H&  
audit method                                     审计方法 sPNX)  
audit objective                                         审计目标，审计目的 a,Gd\.D  
audit of financial statements                      会计报表审计，财务报表审计 I\R5Cb<p  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 H)g:<  
audit plan                                          审计计划 ^G63GYh]y  
audit planning                                    编制审计计划，制定审计计划，审计计划 7Dy\-9:v  
audit planning stage                                  审计计划阶段 +Ux)m4}j  
audit procedure                                审计程序 *[* E |by  
audit programme                               审计程序表，具体审计计划 pL$UI3VCP  
audit report                                       审计报告 RVN"lDGA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @+",f]  
audit report with a qualified opinion                 有保留意见的审计报告 x&3!z[m@@  
audit report with an adverse opinion                否定意见的审计报告 W5-p0,?[6  
audit report with dual dates                      双重日期审计报告 Kq/W-VyGh  
audit reporting stage                                 审计报告阶段 6y)xMX  
audit responsibility                                   审计责任 b5YjhRimS  
audit results                                      审计结果 SsjO1F  
audit risk                                          审计风险 ,hK0F3?H>  
audit sampling                                          审计抽样 b2 ~~!C  
audit sampling techniques                         审计抽样方法，审计抽样技术 OVO0Emv  
audit strategies                                  审计策略 = PldXw0  
audit summary                                         审计总结，审计小结 g#ZR,q  
audit team                                         审计小组 -@ #b<"1  
audit test                                    审计测试 cL*D_)?8  
audit trail                                          审计轨迹 uR"srn;^  
audit work                                        审计工作 `>RJ*_aKEI  
audit working paper                                 审计工作底稿 .<v0y"amJ  
audited financial statement                        审计会计报表，已审计财务报表 /vP h_1  
Auditing Guidelines (the～)                      审计规范指南 b:7;zOtF  
auditing standards                             审计准则 JJ56d)37.  
audit-oriented working paper                          (审计)业务类工作底稿 84P^7[YX>  
authorisation                                     授权 ]}9cOb%I  
authorisation of transaction                       交易的授权 zMX7 #,  
availability                                         可获得性 >]"5K<-1  
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balance                                      余额；差额；平衡 "f
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balance sheet                                    资产负债表 `"[VkQFB/  
bank                                                 银行 iR4CY-  
bank account                                    银行账户，银行户头 _,b%t1v  
bank statement                                 银行对账单 io cr  
barter transaction                              易货交易，以物换物交易 <
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basis of audit                                    审计依据 zsI0Q47\  
basis of preparation                                (会计报表的)编制基础 Ig1cf9 :  
book of account                               账目，账簿 yY*OAC  
borrowing                                         借款，贷款，借债 4UoUuKzt  
branch                                              分支，分支机构，分店 r6]r+!63"  
brought forward                                (账户余额等的)承上年，承上期，承上页 )8&Q.? T  
budget                                              预算 Z5Ao3O@  
building                                      建筑物；大楼 ))!Z2 PfD  
business conditions                                  业务情况，经营情况 1oo'\
 
business licence                               (企业等的)营业执照 AEK* w4  
business relation                                业务关系 .CI]8O"3y  
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