[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 &xrm;pO  
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审计词汇英汉对照 *sZ Ows<  
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ability to continue as a going concern               持续经营能力 4N*Fq!k~  
acceptability                                     可接受性，可接受程度 D8BK/E-  
acceptable level of detection risk                     检查风险的可接受水平 mi%d([)%<  
acceptance of engagement                       接受委托 '1^\^) &q  
accepting the engagement for the first time              首次接受委托  V:F)m!   
access to asset                                         对资产的接触 IkL|bV3E0  
according to                                     根据，依据，依照 5pE[}@-c9  
account balance                                账户余额 T~=NY,n  
account for                                       对……进行会计处理，核算；解释 "2N3L8?k  
accounting                                        会计，会计学 G5bi,^G7  
accounting advisory serve                        会计咨询服务 ;:8_H0X'K  
accounting firm                                 会计师事务所 >L?/Ph%d  
accounting information                      会计信息，会计资料 /|`;|0/2
 
accounting period                             会计期间 8O("o7~"  
accounting policies                                   会计政策 %+Mi~k*A'  
accounting professional bodies                 会计职业组织，会计职业团体 _"##p  
accounting records                                   会计记录 )MmMs"Um  
accounting responsibility                           会计责任 mS&[<[x  
accounting service                             会计服务 u5$\E]+_  
accounting standards                                会计准则 o @~XX@5l  
Accounting Standards for Business Enterprises       企业会计准则 b3<<4Vf  
accounting system                             会计系统 AX<TkS@wjb  
accounting treatment                                会计处理 z#8GF^U:T  
accuracy                                    准确性，精确性 E/ Eny5  
additional audit procedures                      追加审计程序 :7@"E W  
addressee                                         收件人，收信人 b ]1SuL  
Administration of State-owned Assets  (the～)     国有资产管理局 =JX.* MEB  
administrative laws and regulations                 行政法规 .e"De-u  
adverse impact                                 不利影响，负面影响 bX=ht^e[  
adverse opinion                                反对意见 Y>wpla[kUq  
advisory group                                  咨询组，顾问组 zp , f}  
agency fee                                        代理费，代理费用 %7/XZQ  
aggregate                                          总计，合计为…… 3yZtyXRPn  
alternation of document and record                 变造文件和记录 $9M>B<]  
alternative audit procedures                      替代审计程序，备选审计程序 ;BejFcb  
amend                                              修改，修订 ^['%wA%  
amortisation                                      摊销 "Yq-s$
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analytical capacity                             分析能力 aq0J }4U  
analytical procedures                               分析性程序 ]J5[ZVz  
annual financial statements                        年度会计报表，年度财务报表 }i|o":-x+  
appendix                                          附录，附表 #xm<|s   
applicable                                         适用的 4YXtl+G  
applicable laws and regulations                 适用的法规 f|w+}z
 
application systems                                  应用系统 Bwn9ZYu#r  
apply consistently                              一贯地执行，一贯地实施 1Jd82N\'  
appropriate                                       适当的，合适的； It(8s)5  
征用，挪用 8 y/YX  
appropriate authorization                          适当的授权 @@'zMV%  
appropriateness of audit evidence                    审计证据的适当性 Czid"Ih-  
approval                                    批准，核准 #W~5M ?+  
assertion                                    (会计报表上的)认定；确认 -Z4J?b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &
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asset                                                 资产，财产 9kH~+  
asset restructuring                             资产重组 v>~ottQ|  
assignment of duties                                 职责的划分 )wCA 8  
assistant                                     助理，助理人员 MDGcK/$')f  
associated company                                 联属公司，联营公司 Xi4!7IOmo  
association                                        联合，结合；协会，社团 ](x 4q  
assumption                                       假设，假定 3k5Mty  
at a given date                                         在某一特定时日 L!3{ASIN0  
attestation                                         鉴证，公证 "z=A=~~<{  
attestation service                             鉴证服务 J=Ak+J  
audit adjustment                                审计调整 h" P4  
audit areas                                        审计领域 gmj a2F,  
audit conclusion                                审计结论 J
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audit effectiveness                             审计效果 &z 1A-O v  
audit efficiency                                  审计效率 RR75ke[Hs  
audit engagement letter                      审计业务约定书 \G#Qe*"'K  
audit evidence                                          审计证据 )[~ #j6  
audit fee                                    审计费 .gG<08Z  
audit files                                          审计档案 @zT.&1;`  
audit findings                                     审计中发现的事项 jtS+y)2  
audit implementation stage                        审计实施阶段 "5synfO  
audit mark                                        审计标识 C ])Q#!D|  
audit materiality                                 审计重要性 >XSe  
audit method                                     审计方法 B5  C]4  
audit objective                                         审计目标，审计目的 n
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audit of financial statements                      会计报表审计，财务报表审计 'R*xg2!i  
audit opinion                                     审计意见 wI1[I  
audit period                                      被审计期间，被审计年度 rf@/<Wu  
audit plan                                          审计计划 &M6)-V4  
audit planning                                    编制审计计划，制定审计计划，审计计划 SR*%-JbA  
audit planning stage                                  审计计划阶段 bsuUl*l)  
audit procedure                                审计程序 kZU8s'C  
audit programme                               审计程序表，具体审计计划 Wey-nsk  
audit report                                       审计报告 ^n@iCr9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V~Tjz%<  
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 @E,{p"{  
audit report with dual dates                      双重日期审计报告 w_KGn17  
audit reporting stage                                 审计报告阶段 c~5#)AXMT  
audit responsibility                                   审计责任 6zRJ5uI,/  
audit results                                      审计结果 AU^Wy|i5Q  
audit risk                                          审计风险 C: kl/9M@  
audit sampling                                          审计抽样 CBnD)1b\  
audit sampling techniques                         审计抽样方法，审计抽样技术 d=oOMXYa   
audit strategies                                  审计策略 7@fd [  
audit summary                                         审计总结，审计小结 hO;bnt%(  
audit team                                         审计小组 B 0 K2Uw  
audit test                                    审计测试 D8m?`^Zz  
audit trail                                          审计轨迹 R>/M>*C  
audit work                                        审计工作 }ebw1G  
audit working paper                                 审计工作底稿 L]K* Do  
audited financial statement                        审计会计报表，已审计财务报表 6ynQCD  
Auditing Guidelines (the～)                      审计规范指南 $#]?\psf  
auditing standards                             审计准则 pqMvYF  
audit-oriented working paper                          (审计)业务类工作底稿 }td+F&l($V  
authorisation                                     授权 v0"|J3  
authorisation of transaction                       交易的授权 P^rSpS9  
availability                                         可获得性 :{_Or'L  
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balance                                      余额；差额；平衡 k5!k3yI  
balance sheet                                    资产负债表 p\+#`] Q7}  
bank                                                 银行 @h>#cwhU  
bank account                                    银行账户，银行户头 "*+epC|ks  
bank statement                                 银行对账单 0qG[hxt%  
barter transaction                              易货交易，以物换物交易 d2.n^Q"?3  
basis of audit                                    审计依据 &E
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basis of preparation                                (会计报表的)编制基础 4fzq C)  
book of account                               账目，账簿 5CU< ?  
borrowing                                         借款，贷款，借债 g+ 2SB5 2D  
branch                                              分支，分支机构，分店 B susXW$  
brought forward                                (账户余额等的)承上年，承上期，承上页 JO :m: M  
budget                                              预算 GdG
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building                                      建筑物；大楼 82O`<Ci  
business conditions                                  业务情况，经营情况 OUI}jJw+  
business licence                               (企业等的)营业执照 3-o ]H'6  
business relation                                业务关系 s$H5W`3  
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