[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 L" ejA  
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审计词汇英汉对照 QIMd`c  
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ability to continue as a going concern               持续经营能力 "O>~osj  
acceptability                                     可接受性，可接受程度 P^<3 Z)L  
acceptable level of detection risk                     检查风险的可接受水平 #ae?#?/"  
acceptance of engagement                       接受委托 %>Gb]dv?  
accepting the engagement for the first time              首次接受委托 aeUgr!  
access to asset                                         对资产的接触 QD,m`7(  
according to                                     根据，依据，依照 6ioj!w<N  
account balance                                账户余额 [T r7SU#x  
account for                                       对……进行会计处理，核算；解释 %cn1d>M+I  
accounting                                        会计，会计学 +h"i6`g  
accounting advisory serve                        会计咨询服务 Eh8GqFEM  
accounting firm                                 会计师事务所 3R<r[3WP  
accounting information                      会计信息，会计资料 HjA~3l7  
accounting period                             会计期间 Hj>9#>b  
accounting policies                                   会计政策 =F_uK7W  
accounting professional bodies                 会计职业组织，会计职业团体 {mD0ug  
accounting records                                   会计记录 hx0t!k(3  
accounting responsibility                           会计责任 HDKF>S_S  
accounting service                             会计服务 RL4|!Hz
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accounting standards                                会计准则 [8za=B/  
Accounting Standards for Business Enterprises       企业会计准则 T3oFgzoO  
accounting system                             会计系统 :;Z/$M16B  
accounting treatment                                会计处理 esTL3 l{[  
accuracy                                    准确性，精确性 I*TTD]e'X  
additional audit procedures                      追加审计程序 R?)Yh.vi=t  
addressee                                         收件人，收信人 B bmw[Qf\  
Administration of State-owned Assets  (the～)     国有资产管理局 ]~]TZb  
administrative laws and regulations                 行政法规 } 9zi5o8  
adverse impact                                 不利影响，负面影响 aQ(P#n>a2  
adverse opinion                                反对意见 Se!w(Y&  
advisory group                                  咨询组，顾问组 xMk>r1Ud  
agency fee                                        代理费，代理费用 =Ya^PAj '}  
aggregate                                          总计，合计为…… i}8OaX3x  
alternation of document and record                 变造文件和记录 ,M`1 k  
alternative audit procedures                      替代审计程序，备选审计程序 h<?Px"& J  
amend                                              修改，修订 IrYj#,xJ  
amortisation                                      摊销 <7`k[~)VB  
analytical capacity                             分析能力 %R4 \[e  
analytical procedures                               分析性程序 MRz f#o<H  
annual financial statements                        年度会计报表，年度财务报表 8g8eY pG  
appendix                                          附录，附表 q(~jP0pj%  
applicable                                         适用的 &V+_b$  
applicable laws and regulations                 适用的法规 m <j;f  
application systems                                  应用系统 EFDmNud`Q  
apply consistently                              一贯地执行，一贯地实施 UUz{Qm%  
appropriate                                       适当的，合适的； 8OOAPp$%|  
征用，挪用 6P@K]jy& n  
appropriate authorization                          适当的授权 [gUD +  
appropriateness of audit evidence                    审计证据的适当性 AB%i|t  
approval                                    批准，核准 ugN%8N  
assertion                                    (会计报表上的)认定；确认 . h)VR 5?j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 F6~ ;f;  
asset restructuring                             资产重组 tOVTHx3E]  
assignment of duties                                 职责的划分 *Jcd_D\-(1  
assistant                                     助理，助理人员 1^]IuPxq  
associated company                                 联属公司，联营公司 uy2~<)  
association                                        联合，结合；协会，社团 8cZ[Kl%  
assumption                                       假设，假定 rCqwJoC`v  
at a given date                                         在某一特定时日 L %acsb}  
attestation                                         鉴证，公证 91 R7Rrne  
attestation service                             鉴证服务 j{FRD8]V  
audit adjustment                                审计调整 U^[AW$WzU  
audit areas                                        审计领域 rhOxyY0  
audit conclusion                                审计结论 @>VX]Qe^X  
audit effectiveness                             审计效果 T0fm6 J  
audit efficiency                                  审计效率 /NB|N*}O)  
audit engagement letter                      审计业务约定书 eptw)S-j  
audit evidence                                          审计证据 PSAEW.L  
audit fee                                    审计费 :KC]1_zqR  
audit files                                          审计档案 8)iI=,T*  
audit findings                                     审计中发现的事项 ._p2"<  
audit implementation stage                        审计实施阶段 [H!do$[>  
audit mark                                        审计标识 JO]?u(m01  
audit materiality                                 审计重要性 j/oc+ M^  
audit method                                     审计方法 b"o\-iUioe  
audit objective                                         审计目标，审计目的 v" #8^q  
audit of financial statements                      会计报表审计，财务报表审计 J0bcW25  
audit opinion                                     审计意见 4J'0k<5S  
audit period                                      被审计期间，被审计年度 /AX)n:,  
audit plan                                          审计计划 "MzBy)4Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,e 7 ~G  
audit planning stage                                  审计计划阶段 21<Sfsc$  
audit procedure                                审计程序 !b0A%1W;  
audit programme                               审计程序表，具体审计计划 a%m>v,  
audit report                                       审计报告 o:UNSr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ShtV2}s|  
audit report with a qualified opinion                 有保留意见的审计报告 p:tp|/  
audit report with an adverse opinion                否定意见的审计报告 {7X9P<<L7  
audit report with dual dates                      双重日期审计报告 ci?\W 6  
audit reporting stage                                 审计报告阶段 ORX<ZOt1  
audit responsibility                                   审计责任 u*\QVOF  
audit results                                      审计结果 +#>nOn(B  
audit risk                                          审计风险 oEZhKVyc.y  
audit sampling                                          审计抽样 :Id8N~g  
audit sampling techniques                         审计抽样方法，审计抽样技术 zGd[sjL  
audit strategies                                  审计策略 ?Nt m5(R  
audit summary                                         审计总结，审计小结 OP(om$xm  
audit team                                         审计小组 _o?aO
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audit test                                    审计测试 XpKeN2=p  
audit trail                                          审计轨迹 V@z/%=PJ  
audit work                                        审计工作 U7zd7O  
audit working paper                                 审计工作底稿 mbhh  
audited financial statement                        审计会计报表，已审计财务报表 ~_CZ1  
Auditing Guidelines (the～)                      审计规范指南 @QpL*F  
auditing standards                             审计准则 vfDX~_N  
audit-oriented working paper                          (审计)业务类工作底稿 'SE5sB  
authorisation                                     授权 Tsu\4 cL]  
authorisation of transaction                       交易的授权 ae0Mf0<#)  
availability                                         可获得性 P"Q6wdm  
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balance                                      余额；差额；平衡 {O=_c|u{N  
balance sheet                                    资产负债表 R S
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bank                                                 银行 ~ r})&`5  
bank account                                    银行账户，银行户头 tG"EbWi  
bank statement                                 银行对账单 M_$;"NS+}  
barter transaction                              易货交易，以物换物交易 1,P2}mYv  
basis of audit                                    审计依据 =`
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basis of preparation                                (会计报表的)编制基础 iH)vLD  
book of account                               账目，账簿 W^,p2
  
borrowing                                         借款，贷款，借债 FgP{  
branch                                              分支，分支机构，分店 qpf|.m  
brought forward                                (账户余额等的)承上年，承上期，承上页 N-<,wUxf  
budget                                              预算 BG-nf1K(  
building                                      建筑物；大楼 A$zC$9{0I  
business conditions                                  业务情况，经营情况  GVu-<R  
business licence                               (企业等的)营业执照 M@.
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business relation                                业务关系 SrdCLT8  
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