[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 0CVsDVA  
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审计词汇英汉对照 {p*hNi)0  
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ability to continue as a going concern               持续经营能力 "K$Wh1<7  
acceptability                                     可接受性，可接受程度 ZJI1NCBZ  
acceptable level of detection risk                     检查风险的可接受水平 NZ+?Ydr8k  
acceptance of engagement                       接受委托 iI@Gyq=  
accepting the engagement for the first time              首次接受委托 N7HbOLpM  
access to asset                                         对资产的接触 b^l -*4  
according to                                     根据，依据，依照 0O['
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account balance                                账户余额 Jyz$&jqyr'  
account for                                       对……进行会计处理，核算；解释 L3=YlX`UL  
accounting                                        会计，会计学 ,ORG"]_F  
accounting advisory serve                        会计咨询服务 HHIUl,P  
accounting firm                                 会计师事务所 hKzBq*cV  
accounting information                      会计信息，会计资料 xlPcg7  
accounting period                             会计期间 <;,S"e  
accounting policies                                   会计政策 N}x/&e  
accounting professional bodies                 会计职业组织，会计职业团体 lgjo
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accounting records                                   会计记录 qp~4KukL  
accounting responsibility                           会计责任 x+*L5$;h  
accounting service                             会计服务 peTO-x^a-  
accounting standards                                会计准则 [cTRz*\s  
Accounting Standards for Business Enterprises       企业会计准则 5nxS+`Pn.)  
accounting system                             会计系统 F3Ak'h{Ay  
accounting treatment                                会计处理 DvRA2(M  
accuracy                                    准确性，精确性 hDD~,/yVxs  
additional audit procedures                      追加审计程序 X.T\=dm%v  
addressee                                         收件人，收信人 ++Ys9Y)*,  
Administration of State-owned Assets  (the～)     国有资产管理局 !AD0-fZ  
administrative laws and regulations                 行政法规 Ky'3z"  
adverse impact                                 不利影响，负面影响 32bkouq  
adverse opinion                                反对意见 
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advisory group                                  咨询组，顾问组 ll<9f)  
agency fee                                        代理费，代理费用 iQm.]A  
aggregate                                          总计，合计为…… 5fj  
alternation of document and record                 变造文件和记录 UP~WP@0F  
alternative audit procedures                      替代审计程序，备选审计程序 I"F .%re  
amend                                              修改，修订 AK~`pq[.  
amortisation                                      摊销 K5)yM @cq  
analytical capacity                             分析能力 kuTq8p2E  
analytical procedures                               分析性程序 9#EHXgz  
annual financial statements                        年度会计报表，年度财务报表 l#5~t|\  
appendix                                          附录，附表 _,Rsl$Tk'  
applicable                                         适用的 \%-E"[!  
applicable laws and regulations                 适用的法规 #E$Z[G]  
application systems                                  应用系统 35%[DUkb
 
apply consistently                              一贯地执行，一贯地实施 z*dQIC  
appropriate                                       适当的，合适的； >TlW]st  
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appropriate authorization                          适当的授权 zU4V^N'  
appropriateness of audit evidence                    审计证据的适当性 { /F rs*AF  
approval                                    批准，核准 i!1ho T$  
assertion                                    (会计报表上的)认定；确认 #4P3xa  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l?o-!M{  
asset                                                 资产，财产 T<TcV9vM  
asset restructuring                             资产重组 x!"SD3r=4>  
assignment of duties                                 职责的划分 L= :d!UF  
assistant                                     助理，助理人员 [w&#+h-q  
associated company                                 联属公司，联营公司 \ifK~?  
association                                        联合，结合；协会，社团 DD/>{kff  
assumption                                       假设，假定 &*G5J7%w  
at a given date                                         在某一特定时日 $S6HZG:N  
attestation                                         鉴证，公证 c%AFo]H  
attestation service                             鉴证服务 wQD0vsD  
audit adjustment                                审计调整 E'e8&3!bx  
audit areas                                        审计领域 W.#}qK" q  
audit conclusion                                审计结论 ,?xLT2>J_  
audit effectiveness                             审计效果 @pF fpHq?>  
audit efficiency                                  审计效率 (B_7\}v|_  
audit engagement letter                      审计业务约定书 (|0.m8D~D  
audit evidence                                          审计证据 &dhcKO<4  
audit fee                                    审计费  ;~Q  
audit files                                          审计档案 N|!MO{sB  
audit findings                                     审计中发现的事项 Pl rkgS0J  
audit implementation stage                        审计实施阶段 ib
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audit mark                                        审计标识 aN^]bs?R  
audit materiality                                 审计重要性 [x2JFS#4  
audit method                                     审计方法 54q4CagFq  
audit objective                                         审计目标，审计目的 lZ|L2Yg3uB  
audit of financial statements                      会计报表审计，财务报表审计 Q0zW ]a  
audit opinion                                     审计意见 YG0PxZmi  
audit period                                      被审计期间，被审计年度 ..t, LU@|  
audit plan                                          审计计划 @4IW=V  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 YCa@R!M*O  
audit procedure                                审计程序 qP~WEcH`[  
audit programme                               审计程序表，具体审计计划 Ds%9cp*6  
audit report                                       审计报告 A}t %;V2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q,[k7&HS  
audit report with a qualified opinion                 有保留意见的审计报告 403[oOj  
audit report with an adverse opinion                否定意见的审计报告 0HGlf  
audit report with dual dates                      双重日期审计报告 Q~Ay8L+  
audit reporting stage                                 审计报告阶段 bA}AD`5  
audit responsibility                                   审计责任 FJP< bREQ  
audit results                                      审计结果 Z[",$Lt  
audit risk                                          审计风险 di~]HUZh)  
audit sampling                                          审计抽样 K)\(wxv  
audit sampling techniques                         审计抽样方法，审计抽样技术 ShQ|{P9  
audit strategies                                  审计策略 8zhBA9Y#~  
audit summary                                         审计总结，审计小结 F%xK"l`&  
audit team                                         审计小组 `N
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audit test                                    审计测试 O^5 UB~  
audit trail                                          审计轨迹 ;{|X,;s  
audit work                                        审计工作 ;Vg^!]LL#  
audit working paper                                 审计工作底稿 b2N6L2~V  
audited financial statement                        审计会计报表，已审计财务报表 y|$R`P  
Auditing Guidelines (the～)                      审计规范指南 0,HqE='w  
auditing standards                             审计准则 F\a]n^ Y  
audit-oriented working paper                          (审计)业务类工作底稿 ~12_D'8D[  
authorisation                                     授权 S_J,[#&  
authorisation of transaction                       交易的授权 lC0~c=?J  
availability                                         可获得性 PU W[e%  
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balance                                      余额；差额；平衡 {m[s<A(  
balance sheet                                    资产负债表 93j{.0]X  
bank                                                 银行 JIzY,%`\  
bank account                                    银行账户，银行户头 6?N4l ]l  
bank statement                                 银行对账单 ZWO)tVw9G  
barter transaction                              易货交易，以物换物交易 lsk_P&M  
basis of audit                                    审计依据 Fh K&@@_  
basis of preparation                                (会计报表的)编制基础 8".2)W4*  
book of account                               账目，账簿 cJCU*(7&  
borrowing                                         借款，贷款，借债 H@GE)I>^@  
branch                                              分支，分支机构，分店 OTj,O77k  
brought forward                                (账户余额等的)承上年，承上期，承上页 tJNIr5o  
budget                                              预算 t8QRi!\=  
building                                      建筑物；大楼 l3.  
business conditions                                  业务情况，经营情况 (89Ji'dc
  
business licence                               (企业等的)营业执照 .u l 53 m  
business relation                                业务关系 kY"KD22a  
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