[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 JF9y
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审计词汇英汉对照 !4@G3Ae22  
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ability to continue as a going concern               持续经营能力 RNV

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acceptability                                     可接受性，可接受程度 [t\B6XxT  
acceptable level of detection risk                     检查风险的可接受水平 /h2b;"  
acceptance of engagement                       接受委托 >r/rc`Q  
accepting the engagement for the first time              首次接受委托 89}Y5#W  
access to asset                                         对资产的接触 zZ-wG  
according to                                     根据，依据，依照 +KGZHO!  
account balance                                账户余额 4o:hyh   
account for                                       对……进行会计处理，核算；解释 u#7+U\  
accounting                                        会计，会计学 ?C0l~:j7D  
accounting advisory serve                        会计咨询服务 +eX)48
 
accounting firm                                 会计师事务所 ]Hj<IvG  
accounting information                      会计信息，会计资料 l*b)st_p%  
accounting period                             会计期间 3CjL\pIC  
accounting policies                                   会计政策 ivgpS5 M`Y  
accounting professional bodies                 会计职业组织，会计职业团体 k#TYKft  
accounting records                                   会计记录 >Y 1{rSk  
accounting responsibility                           会计责任 Rx36?/  
accounting service                             会计服务 ({0)@+V8  
accounting standards                                会计准则 W)j|rz.  
Accounting Standards for Business Enterprises       企业会计准则 57{oh")  
accounting system                             会计系统 ^62|d  
accounting treatment                                会计处理 D-imL;|  
accuracy                                    准确性，精确性 C8N{l:1f]  
additional audit procedures                      追加审计程序 r5&I? 0   
addressee                                         收件人，收信人 eg"Gjp-4=  
Administration of State-owned Assets  (the～)     国有资产管理局 U7mozHS,:9  
administrative laws and regulations                 行政法规 `7aDEzmJ  
adverse impact                                 不利影响，负面影响 0XwHP{XaO  
adverse opinion                                反对意见 8?t"C_>*e  
advisory group                                  咨询组，顾问组 ER2GjZa\z  
agency fee                                        代理费，代理费用 6< J #^ 6  
aggregate                                          总计，合计为…… 3b'tx!tFN  
alternation of document and record                 变造文件和记录 (fD ;g9  
alternative audit procedures                      替代审计程序，备选审计程序 F-(dRSDNM  
amend                                              修改，修订 9n]|PE
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amortisation                                      摊销 ?8dVH2W.  
analytical capacity                             分析能力 kpwt]]e*  
analytical procedures                               分析性程序 4W4kwU6D  
annual financial statements                        年度会计报表，年度财务报表 k@>\LR/v  
appendix                                          附录，附表 k?BJdg)xJ  
applicable                                         适用的 #yseiVm;  
applicable laws and regulations                 适用的法规 Y-piL8Xc  
application systems                                  应用系统 .o%^'m"=D[  
apply consistently                              一贯地执行，一贯地实施 z> <5R|Gf  
appropriate                                       适当的，合适的； 31^cz*V  
征用，挪用 gIWrlIV{9  
appropriate authorization                          适当的授权 bo"%0?3n  
appropriateness of audit evidence                    审计证据的适当性 T[k4lM  
approval                                    批准，核准 qpoV]#iW  
assertion                                    (会计报表上的)认定；确认 4Ph 0:^i_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +`mGK:>  
asset                                                 资产，财产 pi(-A  
asset restructuring                             资产重组 v4Zb? Yb  
assignment of duties                                 职责的划分 "}WJd$
 
assistant                                     助理，助理人员 5/",<1  
associated company                                 联属公司，联营公司 e[u?_h  
association                                        联合，结合；协会，社团 >$677  
assumption                                       假设，假定 S-+"@>{HJ  
at a given date                                         在某一特定时日 }F6<w{|  
attestation                                         鉴证，公证 os3 8u!3-  
attestation service                             鉴证服务 ?[TfpAtQ`  
audit adjustment                                审计调整 K`}{0@ilCw  
audit areas                                        审计领域 rjt
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audit conclusion                                审计结论 %U7.7dSOI;  
audit effectiveness                             审计效果 uy_wp^  
audit efficiency                                  审计效率 aeyNdMk-  
audit engagement letter                      审计业务约定书 #H [Bb2(j  
audit evidence                                          审计证据 t2
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audit fee                                    审计费 Agh`]XQ2  
audit files                                          审计档案 i LBvGZ<9  
audit findings                                     审计中发现的事项 ,ea^,H6  
audit implementation stage                        审计实施阶段 m8Vdb"0  
audit mark                                        审计标识 lLq<x f  
audit materiality                                 审计重要性 Z#d &|5Xj  
audit method                                     审计方法 zr v]  
audit objective                                         审计目标，审计目的 .D,p@4  
audit of financial statements                      会计报表审计，财务报表审计 {yAL+}  
audit opinion                                     审计意见 <^.=>Q0S\  
audit period                                      被审计期间，被审计年度 >DM44  
audit plan                                          审计计划 -Lu)'+  
audit planning                                    编制审计计划，制定审计计划，审计计划 &adI (s~  
audit planning stage                                  审计计划阶段 V!%jf:k  
audit procedure                                审计程序 &K_)#v`|  
audit programme                               审计程序表，具体审计计划 <oKGD50#  
audit report                                       审计报告 "eWk#/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .9*wY0:  
audit report with a qualified opinion                 有保留意见的审计报告 0l*]L`]L#  
audit report with an adverse opinion                否定意见的审计报告 nZ1zJpBmI  
audit report with dual dates                      双重日期审计报告 'mCe=Y  
audit reporting stage                                 审计报告阶段 `J<*9dq%  
audit responsibility                                   审计责任 <P ,~eX(r  
audit results                                      审计结果 !1T\cS#1%  
audit risk                                          审计风险 A,CW_  
audit sampling                                          审计抽样 'X).y1'  
audit sampling techniques                         审计抽样方法，审计抽样技术 z't ??6  
audit strategies                                  审计策略 !J1rRPV  
audit summary                                         审计总结，审计小结 Mj-vgn&/  
audit team                                         审计小组 X5f mz%VK@  
audit test                                    审计测试 yw[#  
audit trail                                          审计轨迹 7 J^rv9i4  
audit work                                        审计工作 C`=p+2I]  
audit working paper                                 审计工作底稿 j hYToMq  
audited financial statement                        审计会计报表，已审计财务报表 'C$XS>S  
Auditing Guidelines (the～)                      审计规范指南 [P zv4+  
auditing standards                             审计准则 *b *G2f^  
audit-oriented working paper                          (审计)业务类工作底稿 <H3ezv1M  
authorisation                                     授权 )M=ioE8`h  
authorisation of transaction                       交易的授权 *D4hq=  
availability                                         可获得性 r?m+.fJB  
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balance                                      余额；差额；平衡 ^2d!*W|  
balance sheet                                    资产负债表 N#V.1<Y  
bank                                                 银行 /[:dp<  
bank account                                    银行账户，银行户头 1"8yLvtn  
bank statement                                 银行对账单 hc (e$##  
barter transaction                              易货交易，以物换物交易 1XG!$4DW  
basis of audit                                    审计依据 '[$)bPMHl  
basis of preparation                                (会计报表的)编制基础 t$2_xX  
book of account                               账目，账簿 nKR{ug>I)  
borrowing                                         借款，贷款，借债 6-`|:[Q~  
branch                                              分支，分支机构，分店 V^y^ ;0I}[  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z UKf`m[  
budget                                              预算 ~pa!w?/bQ  
building                                      建筑物；大楼 kP#e((f,  
business conditions                                  业务情况，经营情况 kdz=ltw  
business licence                               (企业等的)营业执照 W{z.?$SH  
business relation                                业务关系 $ ,I q;*7N  
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