[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 x5CMP%}d  
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审计词汇英汉对照 KIi:5Y  
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ability to continue as a going concern               持续经营能力 9|lLce$  
acceptability                                     可接受性，可接受程度 Lg~C:BNF  
acceptable level of detection risk                     检查风险的可接受水平 Xi1|%  
acceptance of engagement                       接受委托 yQ$]`hr;  
accepting the engagement for the first time              首次接受委托 YVwpqOE.=  
access to asset                                         对资产的接触 )|vy}Jf7  
according to                                     根据，依据，依照 vJaWHC$q  
account balance                                账户余额 YrJUs]A  
account for                                       对……进行会计处理，核算；解释 x1?mE)
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accounting                                        会计，会计学 w|6/i/X  
accounting advisory serve                        会计咨询服务 XPU>} 4{  
accounting firm                                 会计师事务所 I/XSW#  
accounting information                      会计信息，会计资料 J8!2Tt  
accounting period                             会计期间 Pmo<t6  
accounting policies                                   会计政策 ^~.AV]t|  
accounting professional bodies                 会计职业组织，会计职业团体 e`S\-t?Z  
accounting records                                   会计记录 ol*,&C:{  
accounting responsibility                           会计责任 tj'~RQvO  
accounting service                             会计服务 Uns%6o  
accounting standards                                会计准则 Ps>:|j+  
Accounting Standards for Business Enterprises       企业会计准则 s~].iQJ{B  
accounting system                             会计系统 3i7E
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accounting treatment                                会计处理 _FYA? d}  
accuracy                                    准确性，精确性 `!/[9Y#Hp  
additional audit procedures                      追加审计程序 !8[T*'LJ-  
addressee                                         收件人，收信人 /wLGf]0  
Administration of State-owned Assets  (the～)     国有资产管理局 >7PQOQMW'
 
administrative laws and regulations                 行政法规 vMB61 |O  
adverse impact                                 不利影响，负面影响 H 7GI`3o  
adverse opinion                                反对意见 ^S3G%{"  
advisory group                                  咨询组，顾问组 Jz~:  
agency fee                                        代理费，代理费用 50QDqC-]XS  
aggregate                                          总计，合计为…… )\#*~73  
alternation of document and record                 变造文件和记录 pX{wEc6}  
alternative audit procedures                      替代审计程序，备选审计程序 L?j0t*do  
amend                                              修改，修订 ewU*5|*[  
amortisation                                      摊销 jkx>o?s)z  
analytical capacity                             分析能力 953qz]Q8  
analytical procedures                               分析性程序 m~5 unB9  
annual financial statements                        年度会计报表，年度财务报表 Ba@~:  
appendix                                          附录，附表 +7}^Y}(  
applicable                                         适用的 D9[19,2r`  
applicable laws and regulations                 适用的法规 .s9E +1  
application systems                                  应用系统 6qHD&bv\%C  
apply consistently                              一贯地执行，一贯地实施 zPa2fS8  
appropriate                                       适当的，合适的； $C;i}q#  
征用，挪用 )0-A;X2  
appropriate authorization                          适当的授权 le\-h'D  
appropriateness of audit evidence                    审计证据的适当性 xeSch?}  
approval                                    批准，核准 L@{'J  
assertion                                    (会计报表上的)认定；确认 &liON1GLM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D{6y^@/  
asset                                                 资产，财产 x[)-h/&Fh  
asset restructuring                             资产重组 x*7A33@i  
assignment of duties                                 职责的划分 SK\@w9#&$  
assistant                                     助理，助理人员 ID2->J  
associated company                                 联属公司，联营公司 l.o/H|  
association                                        联合，结合；协会，社团 q4[}b-fF  
assumption                                       假设，假定 <E4(KE  
at a given date                                         在某一特定时日 Y2x|6 { #  
attestation                                         鉴证，公证 PGJh>[s  
attestation service                             鉴证服务 ; R}>SS'  
audit adjustment                                审计调整 k_,7#:+  
audit areas                                        审计领域 Xx{| [2`  
audit conclusion                                审计结论 ^x\VMd3*w  
audit effectiveness                             审计效果 }ouGxs+^[  
audit efficiency                                  审计效率 miaH,hm  
audit engagement letter                      审计业务约定书 %6320 x  
audit evidence                                          审计证据 X$>F78e*  
audit fee                                    审计费 x(TF4W=j  
audit files                                          审计档案 IQPu%n{0v  
audit findings                                     审计中发现的事项 +d6onO{8  
audit implementation stage                        审计实施阶段 -U/)y:k!%  
audit mark                                        审计标识 KMj\A d  
audit materiality                                 审计重要性 -lhIL}mGf  
audit method                                     审计方法 HLW_Y|QaFo  
audit objective                                         审计目标，审计目的 KSPa2>lz?  
audit of financial statements                      会计报表审计，财务报表审计 o1ZVEvp  
audit opinion                                     审计意见 ^YLC{V  
audit period                                      被审计期间，被审计年度 T]De{nHu  
audit plan                                          审计计划 R'k`0  
audit planning                                    编制审计计划，制定审计计划，审计计划 vTK%4=|1}!  
audit planning stage                                  审计计划阶段 ~#sD2b`0  
audit procedure                                审计程序 YRlfU5  
audit programme                               审计程序表，具体审计计划 -i`jS_-Cv-  
audit report                                       审计报告 _ p\L,No  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1%+-}yo<  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 [A7TSN  
audit report with dual dates                      双重日期审计报告 8gP1]xD  
audit reporting stage                                 审计报告阶段 =y][j+WH  
audit responsibility                                   审计责任 rtuaU=U  
audit results                                      审计结果 ]%E
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audit risk                                          审计风险 ddfGR/1X  
audit sampling                                          审计抽样 &>zH.6%$  
audit sampling techniques                         审计抽样方法，审计抽样技术 xJCxzJ  
audit strategies                                  审计策略 kkq1:\pZ]a  
audit summary                                         审计总结，审计小结 ( V4Ppg  
audit team                                         审计小组 !zX()V  
audit test                                    审计测试 % "(&a'B  
audit trail                                          审计轨迹 Zk=,`sBC  
audit work                                        审计工作 )q
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audit working paper                                 审计工作底稿 dEJqgp}\p  
audited financial statement                        审计会计报表，已审计财务报表 <N vw*yA  
Auditing Guidelines (the～)                      审计规范指南 7[1L
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auditing standards                             审计准则 #dZs[R7h  
audit-oriented working paper                          (审计)业务类工作底稿 3=.YQE0!dx  
authorisation                                     授权 c<_%KL&R  
authorisation of transaction                       交易的授权 |{N{VK  
availability                                         可获得性 Uj(0M;#%o+  
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balance                                      余额；差额；平衡 #d@wjQ0DW  
balance sheet                                    资产负债表 OIP]9lM$nC  
bank                                                 银行 ,&_H   
bank account                                    银行账户，银行户头 Hh%!4_AMw  
bank statement                                 银行对账单 i(j/C  
barter transaction                              易货交易，以物换物交易 l{[@Ahb}?  
basis of audit                                    审计依据 '#+&?6p  
basis of preparation                                (会计报表的)编制基础 Z mJ<h&  
book of account                               账目，账簿 B]
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borrowing                                         借款，贷款，借债 NIs7v  
branch                                              分支，分支机构，分店 j9+4},>>CU  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]>X_E%`G<b  
budget                                              预算 jKq*@o~}  
building                                      建筑物；大楼 uV 5uZ  
business conditions                                  业务情况，经营情况 d6J/)nl  
business licence                               (企业等的)营业执照 aD: #AmbJ  
business relation                                业务关系 %hVR|K|J  
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