[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 #Al.Itj  
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审计词汇英汉对照 }g:y!pk  
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ability to continue as a going concern               持续经营能力 HTK79 +  
acceptability                                     可接受性，可接受程度 Gn+D%5)$I  
acceptable level of detection risk                     检查风险的可接受水平 XSkN
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acceptance of engagement                       接受委托 e%w>QN`  
accepting the engagement for the first time              首次接受委托 CUgXpU*  
access to asset                                         对资产的接触 8BC F.y  
according to                                     根据，依据，依照 =(ts~^  
account balance                                账户余额 V-U,3=C  
account for                                       对……进行会计处理，核算；解释 xmx fXW  
accounting                                        会计，会计学 6D,xs}j1  
accounting advisory serve                        会计咨询服务 $\l7aA5~  
accounting firm                                 会计师事务所 UXVjRY`M.\  
accounting information                      会计信息，会计资料  H  
accounting period                             会计期间 cg$@x\fJ  
accounting policies                                   会计政策 _D:#M  
accounting professional bodies                 会计职业组织，会计职业团体 LuQ4TT  
accounting records                                   会计记录 [pOQp fo\  
accounting responsibility                           会计责任 jW5n^Y)  
accounting service                             会计服务 $:kG>R@\t  
accounting standards                                会计准则 cQ~}qE>I  
Accounting Standards for Business Enterprises       企业会计准则 Be+CV">2  
accounting system                             会计系统 w?6"`Mo  
accounting treatment                                会计处理 ,.tv#j|A  
accuracy                                    准确性，精确性 |e@9YDZ  
additional audit procedures                      追加审计程序 OJng  
addressee                                         收件人，收信人 S?Q4u!FC  
Administration of State-owned Assets  (the～)     国有资产管理局 1\:puC\)  
administrative laws and regulations                 行政法规 gNJ,Bj Pd  
adverse impact                                 不利影响，负面影响 2mAXBqdm  
adverse opinion                                反对意见 il `O*6-  
advisory group                                  咨询组，顾问组 OI"vC1.5  
agency fee                                        代理费，代理费用 _IJPZ'Hr  
aggregate                                          总计，合计为…… = R|?LOEK+  
alternation of document and record                 变造文件和记录 |[n- H;0  
alternative audit procedures                      替代审计程序，备选审计程序 dg/OjiD[P  
amend                                              修改，修订 A2VN%dB  
amortisation                                      摊销 Z,/BPK
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analytical capacity                             分析能力 de
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analytical procedures                               分析性程序 "/Fp_g6#:  
annual financial statements                        年度会计报表，年度财务报表 #W,BUN}  
appendix                                          附录，附表 }:C4T*|  
applicable                                         适用的 =s`\W7/;{-  
applicable laws and regulations                 适用的法规 {"l_x]q  
application systems                                  应用系统 y6ntGrZ}$  
apply consistently                              一贯地执行，一贯地实施 09<O b[%h  
appropriate                                       适当的，合适的；
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征用，挪用 -M}#-qwf  
appropriate authorization                          适当的授权 S0nBX"$u  
appropriateness of audit evidence                    审计证据的适当性 p
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approval                                    批准，核准 9,=3D2x&  
assertion                                    (会计报表上的)认定；确认 0qXd?z$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v# ab2  
asset                                                 资产，财产 a9PSg/p  
asset restructuring                             资产重组 \tTZN  
assignment of duties                                 职责的划分 7E T^,6  
assistant                                     助理，助理人员 dABmK;  
associated company                                 联属公司，联营公司 n5dFp%k  
association                                        联合，结合；协会，社团 h')@NnFP1  
assumption                                       假设，假定 .C(Ir  
at a given date                                         在某一特定时日 Ub=g<MYHV  
attestation                                         鉴证，公证 ~;O| $xL  
attestation service                             鉴证服务 [_6_A O(Z  
audit adjustment                                审计调整 p%~#~5t,  
audit areas                                        审计领域 +c5z-X$^]  
audit conclusion                                审计结论 k"F5'Od  
audit effectiveness                             审计效果 f
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audit efficiency                                  审计效率 z><=F,W  
audit engagement letter                      审计业务约定书 K.c6n,'  
audit evidence                                          审计证据 $A\fm`  
audit fee                                    审计费 }I<r=?  
audit files                                          审计档案 (3YCe{  
audit findings                                     审计中发现的事项 3RG*:9  
audit implementation stage                        审计实施阶段 /n;-f%dL  
audit mark                                        审计标识 w1B!z  
audit materiality                                 审计重要性 {vh}f+2  
audit method                                     审计方法 `oP :F[B  
audit objective                                         审计目标，审计目的 =4cK9ac  
audit of financial statements                      会计报表审计，财务报表审计 .w3.zZ0[  
audit opinion                                     审计意见 :GXiA  
audit period                                      被审计期间，被审计年度 <a7y]Py  
audit plan                                          审计计划 @~%R%Vu  
audit planning                                    编制审计计划，制定审计计划，审计计划 aOHf#!/"sb  
audit planning stage                                  审计计划阶段 NXsDn&&O  
audit procedure                                审计程序 v'uWmL7C  
audit programme                               审计程序表，具体审计计划 tcyami6D4  
audit report                                       审计报告 uu L
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 NfizX!w&  
audit report with a qualified opinion                 有保留意见的审计报告 n{JBC%^g  
audit report with an adverse opinion                否定意见的审计报告 }}y$T(:l  
audit report with dual dates                      双重日期审计报告 \}Fx''  
audit reporting stage                                 审计报告阶段 8P5yaS_  
audit responsibility                                   审计责任 *4#)or  
audit results                                      审计结果 (`PgvBL:  
audit risk                                          审计风险 SskvxH+7  
audit sampling                                          审计抽样 Yy`\??,  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;Z|X` <6g  
audit strategies                                  审计策略 I$!rNfrs  
audit summary                                         审计总结，审计小结 ^6j:
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audit team                                         审计小组 /.r|ron:e  
audit test                                    审计测试 ek!x:G$'  
audit trail                                          审计轨迹 y<(q<V#0!S  
audit work                                        审计工作 }&A!h  
audit working paper                                 审计工作底稿 i"mN0%  
audited financial statement                        审计会计报表，已审计财务报表 ;0DTf  
Auditing Guidelines (the～)                      审计规范指南 9/3gF)I}  
auditing standards                             审计准则 ?g gl8bzA  
audit-oriented working paper                          (审计)业务类工作底稿 .%;`:dtj  
authorisation                                     授权 SyFw  
authorisation of transaction                       交易的授权 o1<Y#db[  
availability                                         可获得性 x01n  
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balance                                      余额；差额；平衡 {`,dWjy{%  
balance sheet                                    资产负债表 3lzjY.]Pgv  
bank                                                 银行 I3`WY- uv  
bank account                                    银行账户，银行户头 :YaEMQJ^  
bank statement                                 银行对账单 4FURm@C6  
barter transaction                              易货交易，以物换物交易 ;8\w$SPP  
basis of audit                                    审计依据 A+P9M \u.  
basis of preparation                                (会计报表的)编制基础 QND{3Q  
book of account                               账目，账簿 jp=z ^l  
borrowing                                         借款，贷款，借债 xUl=N   
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 {FRUB(68b  
budget                                              预算 Kn-
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building                                      建筑物；大楼 -X+G_rY
 
business conditions                                  业务情况，经营情况 r4&g~+ck  
business licence                               (企业等的)营业执照 nmIos]B  
business relation                                业务关系 ;f, `T  
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