[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 /3s&??{tv  
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审计词汇英汉对照 B:h<iU:'D  
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ability to continue as a going concern               持续经营能力 mZ71_4X#  
acceptability                                     可接受性，可接受程度 !hVbx#bXl  
acceptable level of detection risk                     检查风险的可接受水平 Snk+Z
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acceptance of engagement                       接受委托 >YI Vi4''  
accepting the engagement for the first time              首次接受委托 [9sEc
 
access to asset                                         对资产的接触 n]
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according to                                     根据，依据，依照 :k\#=u(
  
account balance                                账户余额 [ar0{MPYd  
account for                                       对……进行会计处理，核算；解释 44KoOY_  
accounting                                        会计，会计学 - lX4;  
accounting advisory serve                        会计咨询服务 JQ?`l)4  
accounting firm                                 会计师事务所 ,X4b~)  
accounting information                      会计信息，会计资料 tWn dAM(U7  
accounting period                             会计期间 ^QNc!{`  
accounting policies                                   会计政策 JuO47}i]5  
accounting professional bodies                 会计职业组织，会计职业团体 zRna=h!  
accounting records                                   会计记录 d+,!>.<3  
accounting responsibility                           会计责任 VcKB:(:[  
accounting service                             会计服务 [wQ48\^  
accounting standards                                会计准则 Ki><~!L  
Accounting Standards for Business Enterprises       企业会计准则 |aDBp  
accounting system                             会计系统 OZ\6qMH3e  
accounting treatment                                会计处理 wPg/.N9H  
accuracy                                    准确性，精确性 8>YF }\D V  
additional audit procedures                      追加审计程序 C*mVM!D);!  
addressee                                         收件人，收信人 uw\@~ ,d  
Administration of State-owned Assets  (the～)     国有资产管理局 -rO34l  
administrative laws and regulations                 行政法规 ET.jjV  
adverse impact                                 不利影响，负面影响 K /W=r  
adverse opinion                                反对意见 s|p I`  
advisory group                                  咨询组，顾问组 vH+g*A0S<  
agency fee                                        代理费，代理费用 ;M?)-dpZ  
aggregate                                          总计，合计为…… 1Ms]\<^j  
alternation of document and record                 变造文件和记录 J+/}m}bx  
alternative audit procedures                      替代审计程序，备选审计程序 G(t:s5:  
amend                                              修改，修订 x3ZF6)@  
amortisation                                      摊销 .D W>c }1  
analytical capacity                             分析能力 R!dC20IMvH  
analytical procedures                               分析性程序 )R7Sh51P  
annual financial statements                        年度会计报表，年度财务报表 !AwMD  
appendix                                          附录，附表 D[+LU(  
applicable                                         适用的 2j+w5KvU  
applicable laws and regulations                 适用的法规 CNN9a7  
application systems                                  应用系统 "0HUaU,
e  
apply consistently                              一贯地执行，一贯地实施 Om*QN]lGq  
appropriate                                       适当的，合适的； wsmgkg  
征用，挪用 [rx9gOOa&  
appropriate authorization                          适当的授权 tLu&3<%  
appropriateness of audit evidence                    审计证据的适当性 LwB1~fF  
approval                                    批准，核准 MhN;GMH  
assertion                                    (会计报表上的)认定；确认 c9+G Qp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yz68g?"  
asset                                                 资产，财产 2iNLm6"  
asset restructuring                             资产重组 jz8u'y[n7  
assignment of duties                                 职责的划分 |<Ls;:5.  
assistant                                     助理，助理人员 _^ENRk@  
associated company                                 联属公司，联营公司 ` O6#-<>  
association                                        联合，结合；协会，社团 DZ|*hQU>K  
assumption                                       假设，假定 d<-f:}^k0  
at a given date                                         在某一特定时日 t9`{^<LH  
attestation                                         鉴证，公证 -K/+}4i3N  
attestation service                             鉴证服务 |mtW)  
audit adjustment                                审计调整 $0[T<]{/?  
audit areas                                        审计领域 C&z!="hMhR  
audit conclusion                                审计结论 ( e
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audit effectiveness                             审计效果 D_lRYLA+  
audit efficiency                                  审计效率 XO]^+'U}p  
audit engagement letter                      审计业务约定书 R&cTMd  
audit evidence                                          审计证据 l>\EkUT  
audit fee                                    审计费 n=!T(Hk
  
audit files                                          审计档案 7 .29'  
audit findings                                     审计中发现的事项 SXw r$)4_  
audit implementation stage                        审计实施阶段 [S'1OR$FQ\  
audit mark                                        审计标识 *duG/?>P  
audit materiality                                 审计重要性 v*.R<-X:  
audit method                                     审计方法 (1z"=NCp  
audit objective                                         审计目标，审计目的 UPH#~D!  
audit of financial statements                      会计报表审计，财务报表审计 }<WJR Y6j  
audit opinion                                     审计意见 RQE]=N  
audit period                                      被审计期间，被审计年度 IRbyW?/Xv  
audit plan                                          审计计划 )|*Qs${tF  
audit planning                                    编制审计计划，制定审计计划，审计计划 O=A R`r#u  
audit planning stage                                  审计计划阶段 ^{"i eVn  
audit procedure                                审计程序 CFFb>d  
audit programme                               审计程序表，具体审计计划 n~62
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audit report                                       审计报告 F?6kkLS/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D|OGlP  
audit report with a qualified opinion                 有保留意见的审计报告 -H%v6E%yh  
audit report with an adverse opinion                否定意见的审计报告 Ii+3yE@c  
audit report with dual dates                      双重日期审计报告 *}vvS^c0  
audit reporting stage                                 审计报告阶段 !` 1h *}  
audit responsibility                                   审计责任 [WDzaRzd  
audit results                                      审计结果 ?J2{6,}O*.  
audit risk                                          审计风险 \kQ)fk]^  
audit sampling                                          审计抽样 OH@"]Nc~  
audit sampling techniques                         审计抽样方法，审计抽样技术 3#t9pI4  
audit strategies                                  审计策略 <.)=CK  
audit summary                                         审计总结，审计小结 =G}a%)?As\  
audit team                                         审计小组 'bx}[  
audit test                                    审计测试 ~DD _n  
audit trail                                          审计轨迹 L
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audit work                                        审计工作 THwM',6  
audit working paper                                 审计工作底稿 TFk
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audited financial statement                        审计会计报表，已审计财务报表 [h-6;.e  
Auditing Guidelines (the～)                      审计规范指南 9i\} ^s2  
auditing standards                             审计准则 =OK#5r[UV  
audit-oriented working paper                          (审计)业务类工作底稿 w9Yx2  
authorisation                                     授权 q]{gAGe~  
authorisation of transaction                       交易的授权 +jE)kaV%  
availability                                         可获得性 Z0&^(Fb  
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balance                                      余额；差额；平衡 E6GubU  
balance sheet                                    资产负债表 \>S.nW  
bank                                                 银行 Vu(NP\Wm  
bank account                                    银行账户，银行户头 nC3+Zka  
bank statement                                 银行对账单 oVw4M2!"K  
barter transaction                              易货交易，以物换物交易 $2Wk#F2c=  
basis of audit                                    审计依据 f
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basis of preparation                                (会计报表的)编制基础 Gxd/t#;  
book of account                               账目，账簿 #<Y.+:  
borrowing                                         借款，贷款，借债 TzC(YWt  
branch                                              分支，分支机构，分店 Hs)]  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z kw-a  
budget                                              预算 W_XFTqp^  
building                                      建筑物；大楼 #:" ]-u^  
business conditions                                  业务情况，经营情况 (~G*'/)  
business licence                               (企业等的)营业执照 6teu_FS  
business relation                                业务关系 TU?n;h#TZ  
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