[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  '"B  
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审计词汇英汉对照 EZ)b E9  
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ability to continue as a going concern               持续经营能力 g,Ob/g8uc  
acceptability                                     可接受性，可接受程度 5n3yc7NPP  
acceptable level of detection risk                     检查风险的可接受水平 [ohLG_9  
acceptance of engagement                       接受委托 |]?f6
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accepting the engagement for the first time              首次接受委托 lL)f-
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access to asset                                         对资产的接触 GW,EyOE+~  
according to                                     根据，依据，依照 o[ZjXLJzV  
account balance                                账户余额 a{kJ`fK   
account for                                       对……进行会计处理，核算；解释 tvI<Why\p  
accounting                                        会计，会计学 .-Lrrk)R+  
accounting advisory serve                        会计咨询服务 uy{O  
accounting firm                                 会计师事务所 f sL9d}  
accounting information                      会计信息，会计资料 "iSY;y o  
accounting period                             会计期间 COh#/-`\1  
accounting policies                                   会计政策 =XR~
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accounting professional bodies                 会计职业组织，会计职业团体 Cn~VJ,l g  
accounting records                                   会计记录  LCorT-  
accounting responsibility                           会计责任 L7rgkxI7k*  
accounting service                             会计服务 rN}pi@  
accounting standards                                会计准则 d{S'6*`D  
Accounting Standards for Business Enterprises       企业会计准则 m_)-  
accounting system                             会计系统 <P h50s4  
accounting treatment                                会计处理 4Zbn8GpC  
accuracy                                    准确性，精确性 )'+[,z ;s  
additional audit procedures                      追加审计程序 3``JrkPI  
addressee                                         收件人，收信人 _E C7r>V&  
Administration of State-owned Assets  (the～)     国有资产管理局 syl7i>P  
administrative laws and regulations                 行政法规 +e{ui +  
adverse impact                                 不利影响，负面影响 }4C_r'd6  
adverse opinion                                反对意见 vbid>$%  
advisory group                                  咨询组，顾问组 cW%)C.M  
agency fee                                        代理费，代理费用 cGlN*GJ*H  
aggregate                                          总计，合计为…… ]Y[N=
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alternation of document and record                 变造文件和记录 ~B;}jI]d[  
alternative audit procedures                      替代审计程序，备选审计程序 xuXPVJdi  
amend                                              修改，修订 a=MN:s?Fc0  
amortisation                                      摊销 Q
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analytical capacity                             分析能力 ;Nn(  
analytical procedures                               分析性程序 Ae>+Fcv  
annual financial statements                        年度会计报表，年度财务报表 o/{`\4  
appendix                                          附录，附表 `%Ih'(ne  
applicable                                         适用的 Lf9hOMHx  
applicable laws and regulations                 适用的法规 rI$NNk'A  
application systems                                  应用系统 #*iUZo  
apply consistently                              一贯地执行，一贯地实施 rH7Cv/Y  
appropriate                                       适当的，合适的； : @|Rj_S;  
征用，挪用 K#OL/2^ 5  
appropriate authorization                          适当的授权 IWv(GQx  
appropriateness of audit evidence                    审计证据的适当性 wpZ"B+oK!  
approval                                    批准，核准 BM!ZdoKrKt  
assertion                                    (会计报表上的)认定；确认 Mq0MtC6-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IW\^-LI.  
asset                                                 资产，财产 u9"kF  
asset restructuring                             资产重组 EE"8s7ZF  
assignment of duties                                 职责的划分 &wQ;J)13  
assistant                                     助理，助理人员 1 uU$V =  
associated company                                 联属公司，联营公司 w9| x{B  
association                                        联合，结合；协会，社团 HyzSHI  
assumption                                       假设，假定 7NvKpinQ  
at a given date                                         在某一特定时日 H'WYnhU&  
attestation                                         鉴证，公证 (.#nl}fA  
attestation service                             鉴证服务 38w^="-T  
audit adjustment                                审计调整 Tt
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audit areas                                        审计领域 EXSJ@k6=8s  
audit conclusion                                审计结论 >w.;A%|N  
audit effectiveness                             审计效果 VP1hocW  
audit efficiency                                  审计效率 $@
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audit engagement letter                      审计业务约定书 )BJkHED{  
audit evidence                                          审计证据 T~3{$  
audit fee                                    审计费 `CWh
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audit files                                          审计档案 _[[0rn$  
audit findings                                     审计中发现的事项 -E}X`?WhD  
audit implementation stage                        审计实施阶段 UBL{3s^"  
audit mark                                        审计标识 N:lE{IvRJ  
audit materiality                                 审计重要性 %Y~"Stmx  
audit method                                     审计方法 X.<3/  
audit objective                                         审计目标，审计目的 BH'*I yv  
audit of financial statements                      会计报表审计，财务报表审计 w+6P x#  
audit opinion                                     审计意见 )WoH>D  
audit period                                      被审计期间，被审计年度 Zu"qTJE/1  
audit plan                                          审计计划 .=eEuH  
audit planning                                    编制审计计划，制定审计计划，审计计划 1]/;qNEv  
audit planning stage                                  审计计划阶段 'HWl_M  
audit procedure                                审计程序 i|{psA  
audit programme                               审计程序表，具体审计计划 1hw.gn*JK>  
audit report                                       审计报告 D&FDPaJM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I(M/ X/  
audit report with a qualified opinion                 有保留意见的审计报告 4M&$wi  
audit report with an adverse opinion                否定意见的审计报告 1{N+B#*<[X  
audit report with dual dates                      双重日期审计报告 KJ+6Y9b1  
audit reporting stage                                 审计报告阶段 T7nI/y  
audit responsibility                                   审计责任 C+'-TLeu  
audit results                                      审计结果 1J[$f>%n]  
audit risk                                          审计风险
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audit sampling                                          审计抽样 i bzY&f  
audit sampling techniques                         审计抽样方法，审计抽样技术 I0x)d`  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 ,P9F*;Dj  
audit team                                         审计小组 %np(z&@wi  
audit test                                    审计测试 VJ\qp%  
audit trail                                          审计轨迹 >N#Nz 0|(  
audit work                                        审计工作 l73% y  
audit working paper                                 审计工作底稿 ]$ d ;P  
audited financial statement                        审计会计报表，已审计财务报表 4w+AOWjd  
Auditing Guidelines (the～)                      审计规范指南 _;3 ,  
auditing standards                             审计准则 Al? %[-u  
audit-oriented working paper                          (审计)业务类工作底稿 t"B3?<?]  
authorisation                                     授权 ,\i*vJ#f  
authorisation of transaction                       交易的授权 {^1
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availability                                         可获得性 dU3A:uS^  
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balance                                      余额；差额；平衡 anSZWQ  
balance sheet                                    资产负债表 S$
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bank                                                 银行 w
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bank account                                    银行账户，银行户头 PE5*]+lW.  
bank statement                                 银行对账单 '1D$ ;  
barter transaction                              易货交易，以物换物交易 ^'=[+  
basis of audit                                    审计依据 Z}t;:yhR  
basis of preparation                                (会计报表的)编制基础 <}lah%4F  
book of account                               账目，账簿 6CFnE7TQf  
borrowing                                         借款，贷款，借债 ^mLX}E]  
branch                                              分支，分支机构，分店 g?80>-!bF  
brought forward                                (账户余额等的)承上年，承上期，承上页 6?u`u t  
budget                                              预算 QKjn/%l"@  
building                                      建筑物；大楼 Fj`k3~tUw  
business conditions                                  业务情况，经营情况 85!]N F  
business licence                               (企业等的)营业执照 sgOau\E  
business relation                                业务关系 t*= nI $  
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