[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 |aenQA#  
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审计词汇英汉对照 33<{1Y[Q6E  
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ability to continue as a going concern               持续经营能力 q`mxN!1[  
acceptability                                     可接受性，可接受程度 X~&8^?  
acceptable level of detection risk                     检查风险的可接受水平 Ra53M!>]  
acceptance of engagement                       接受委托 Ub f5:  
accepting the engagement for the first time              首次接受委托 n@tt.n!{l  
access to asset                                         对资产的接触 b4wT3  
according to                                     根据，依据，依照 / 1Gmga5  
account balance                                账户余额 wtSU43D  
account for                                       对……进行会计处理，核算；解释 I
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accounting                                        会计，会计学 !2Ompcr1  
accounting advisory serve                        会计咨询服务 w/ ~\NI  
accounting firm                                 会计师事务所 \dU.#^ryp  
accounting information                      会计信息，会计资料 aHC%:)ww:  
accounting period                             会计期间 f|(9+~K/7&  
accounting policies                                   会计政策 QlvP[Jtr  
accounting professional bodies                 会计职业组织，会计职业团体 0p[k7W u  
accounting records                                   会计记录 {HY3E}YJL  
accounting responsibility                           会计责任 o5J6Xi
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accounting service                             会计服务 Fc[vs5
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accounting standards                                会计准则 
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Accounting Standards for Business Enterprises       企业会计准则 @_"cMU!  
accounting system                             会计系统 S-mpob)  
accounting treatment                                会计处理 vfn[&WN]  
accuracy                                    准确性，精确性 9O&m7]3  
additional audit procedures                      追加审计程序 <gi~:%T  
addressee                                         收件人，收信人 cQ<|Of  
Administration of State-owned Assets  (the～)     国有资产管理局 Zgh~7Z/  
administrative laws and regulations                 行政法规 PeIi@0vA  
adverse impact                                 不利影响，负面影响 yCR8c,
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adverse opinion                                反对意见 {,uSDIOj$  
advisory group                                  咨询组，顾问组 !pU^?Hy=  
agency fee                                        代理费，代理费用 Z[VrRT,\c  
aggregate                                          总计，合计为…… JAKs [@:  
alternation of document and record                 变造文件和记录 OcMB)1uh\  
alternative audit procedures                      替代审计程序，备选审计程序 |WS@q'
  
amend                                              修改，修订
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amortisation                                      摊销 X
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analytical capacity                             分析能力 kF'9@*?J  
analytical procedures                               分析性程序 Tv'1 IE  
annual financial statements                        年度会计报表，年度财务报表 }l+_KA  
appendix                                          附录，附表 ShVR{gIs  
applicable                                         适用的 m$W2E.-$'#  
applicable laws and regulations                 适用的法规 c.1gQy$}|  
application systems                                  应用系统 %CnVK1u!  
apply consistently                              一贯地执行，一贯地实施 HOu$14g  
appropriate                                       适当的，合适的； ~pp< T  
征用，挪用 .9Oj+:n  
appropriate authorization                          适当的授权 hd9~Zw]V  
appropriateness of audit evidence                    审计证据的适当性 1H
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approval                                    批准，核准 =Bc{0p*  
assertion                                    (会计报表上的)认定；确认 L"vk ^>E6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'LG\]h>+)  
asset                                                 资产，财产 Zs}h>$E5_B  
asset restructuring                             资产重组 J V}
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assignment of duties                                 职责的划分 >pZ_  
assistant                                     助理，助理人员 >A]l|#Rz  
associated company                                 联属公司，联营公司 .<%q9Jy#  
association                                        联合，结合；协会，社团 $X:,Q,?  
assumption                                       假设，假定 Zjn1,\(t~u  
at a given date                                         在某一特定时日 ~0024B[G  
attestation                                         鉴证，公证 X&aQR[X  
attestation service                             鉴证服务 k>MXOUaW.  
audit adjustment                                审计调整 *;Q#UH  
audit areas                                        审计领域 D@sMCR  
audit conclusion                                审计结论 !7~4`D c6U  
audit effectiveness                             审计效果 c8]%,26.  
audit efficiency                                  审计效率 c99|+i
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audit engagement letter                      审计业务约定书 )CoFRqz<h  
audit evidence                                          审计证据 27[e0 j  
audit fee                                    审计费 65@GXn[W_  
audit files                                          审计档案 K)l*$h&-  
audit findings                                     审计中发现的事项 lMW6D0^  
audit implementation stage                        审计实施阶段 ":T"Y;  
audit mark                                        审计标识 n::i$ZUdK  
audit materiality                                 审计重要性 Xo(W\Pes  
audit method                                     审计方法 OY|9V  
audit objective                                         审计目标，审计目的 ;W+1 H !  
audit of financial statements                      会计报表审计，财务报表审计 N1g;e?T':  
audit opinion                                     审计意见 <l,e6K  
audit period                                      被审计期间，被审计年度 Vm@VhCsp  
audit plan                                          审计计划 Z>w@3$\z  
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 :T6zT3(")D  
audit procedure                                审计程序 HW_2!t_R  
audit programme                               审计程序表，具体审计计划 zN9@.!?X2  
audit report                                       审计报告 y#Nrq9r:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K; hP0J  
audit report with a qualified opinion                 有保留意见的审计报告 bZK`]L[   
audit report with an adverse opinion                否定意见的审计报告 liB~vdqj  
audit report with dual dates                      双重日期审计报告 b;;y|H  
audit reporting stage                                 审计报告阶段 /;Cx|\  
audit responsibility                                   审计责任 3- d"-'k  
audit results                                      审计结果 $hk_v~zM  
audit risk                                          审计风险 *2pE39  
audit sampling                                          审计抽样 V^.Z&7+E`_  
audit sampling techniques                         审计抽样方法，审计抽样技术 Cu$`-b^y  
audit strategies                                  审计策略 /YwwG;1  
audit summary                                         审计总结，审计小结 [KO\!u|?YS  
audit team                                         审计小组 YP"%z6N@v  
audit test                                    审计测试 vcy+p]6KE-  
audit trail                                          审计轨迹 <;b  
audit work                                        审计工作 Z^A(Q>{e  
audit working paper                                 审计工作底稿 kz#x6
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audited financial statement                        审计会计报表，已审计财务报表 S
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Auditing Guidelines (the～)                      审计规范指南 R 'mlKe x  
auditing standards                             审计准则 _mQ~[}y+?  
audit-oriented working paper                          (审计)业务类工作底稿 Um/ g&k  
authorisation                                     授权 9<!??'@f  
authorisation of transaction                       交易的授权 aeLIs SEx  
availability                                         可获得性 B%[#["Ol  
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balance                                      余额；差额；平衡 rA_r$X  
balance sheet                                    资产负债表 '+^XL 6$L  
bank                                                 银行 2qj0iRH#N<  
bank account                                    银行账户，银行户头 0B`rTLwB  
bank statement                                 银行对账单 /oM&29 jy  
barter transaction                              易货交易，以物换物交易 8p~[8}  
basis of audit                                    审计依据 u*Y!=IT  
basis of preparation                                (会计报表的)编制基础 |@>Zc5M Y$  
book of account                               账目，账簿 \=W t{  
borrowing                                         借款，贷款，借债 gd31ds!G  
branch                                              分支，分支机构，分店 .$x8
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brought forward                                (账户余额等的)承上年，承上期，承上页 7BA9zs392  
budget                                              预算 eLN(NSPoS  
building                                      建筑物；大楼 p_3VFKq>0  
business conditions                                  业务情况，经营情况 1-4*Y
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business licence                               (企业等的)营业执照 7,9zj1<  
business relation                                业务关系 $/JnYkL{m  
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