[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 T,A!5V>cX  
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审计词汇英汉对照 JvT%R`i  
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ability to continue as a going concern               持续经营能力 pW`ntE#L  
acceptability                                     可接受性，可接受程度 cu)@P0I  
acceptable level of detection risk                     检查风险的可接受水平 tj`tLYOZ@-  
acceptance of engagement                       接受委托 >|y>e{P  
accepting the engagement for the first time              首次接受委托 SjFF=ib  
access to asset                                         对资产的接触 [P(rY  
according to                                     根据，依据，依照 Vf@S8H  
account balance                                账户余额 |k/`WC6As.  
account for                                       对……进行会计处理，核算；解释 kq-mr  
accounting                                        会计，会计学 ee4KMS  
accounting advisory serve                        会计咨询服务 ly9x1`?$  
accounting firm                                 会计师事务所 yd\5Z[iEp  
accounting information                      会计信息，会计资料 j=`y  @~  
accounting period                             会计期间 `NYF?%  
accounting policies                                   会计政策 J r=REa0  
accounting professional bodies                 会计职业组织，会计职业团体 N[- %0  
accounting records                                   会计记录 3'|Uqf8  
accounting responsibility                           会计责任 u?LW+o  
accounting service                             会计服务 S.zg&  
accounting standards                                会计准则 BYhmJC|  
Accounting Standards for Business Enterprises       企业会计准则 EOMu qP)  
accounting system                             会计系统 Fr938q6^-  
accounting treatment                                会计处理 4f_ZY5=  
accuracy                                    准确性，精确性 z(8)1#(n7  
additional audit procedures                      追加审计程序 B<vvsp\X  
addressee                                         收件人，收信人 [,.[gWA  
Administration of State-owned Assets  (the～)     国有资产管理局 * ePDc'   
administrative laws and regulations                 行政法规 v9X7-GJ~  
adverse impact                                 不利影响，负面影响 K|P9uH D  
adverse opinion                                反对意见 G.A=hGw  
advisory group                                  咨询组，顾问组 r{;VTQ  
agency fee                                        代理费，代理费用 0R2S@4%Y  
aggregate                                          总计，合计为…… \}]=?}(  
alternation of document and record                 变造文件和记录 Y3 Pz00x  
alternative audit procedures                      替代审计程序，备选审计程序 2ID*U d*  
amend                                              修改，修订 o(v"?Y6  
amortisation                                      摊销 (9WL+S  
analytical capacity                             分析能力 Cy`<^_i  
analytical procedures                               分析性程序 llTQ\7zP  
annual financial statements                        年度会计报表，年度财务报表 LLXg  
appendix                                          附录，附表 [="g|/M)  
applicable                                         适用的 /r::68_KQP  
applicable laws and regulations                 适用的法规 0XBBA0tq  
application systems                                  应用系统 -$sl!%HO%  
apply consistently                              一贯地执行，一贯地实施 Fyi?,,  
appropriate                                       适当的，合适的； n',9#I(!L  
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appropriate authorization                          适当的授权 46
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appropriateness of audit evidence                    审计证据的适当性 df21t^0/  
approval                                    批准，核准 Mdy0!{d  
assertion                                    (会计报表上的)认定；确认 {Kq*5Aq8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L~?,6  
asset                                                 资产，财产  k=ior  
asset restructuring                             资产重组 p3,(*eZ  
assignment of duties                                 职责的划分 Eb4< 26A  
assistant                                     助理，助理人员 ;Wfv+]n9  
associated company                                 联属公司，联营公司 S+Yy  
association                                        联合，结合；协会，社团 WNF=NNO-R  
assumption                                       假设，假定 @@&@}IQcR1  
at a given date                                         在某一特定时日 ?h>%Ix  
attestation                                         鉴证，公证 ZPxOds1m  
attestation service                             鉴证服务 ;ZE<6;#3IP  
audit adjustment                                审计调整 's7SZ$(  
audit areas                                        审计领域 $z`cMQ r  
audit conclusion                                审计结论 {
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audit effectiveness                             审计效果 n41\y:CAo  
audit efficiency                                  审计效率 ?=|)n%  
audit engagement letter                      审计业务约定书 VfE^g\Ia  
audit evidence                                          审计证据 Zo}\gg3  
audit fee                                    审计费 W~+!"^<n  
audit files                                          审计档案 Hm8EYPrJ  
audit findings                                     审计中发现的事项 };VGH/}&s  
audit implementation stage                        审计实施阶段 U#FJ8CD&u  
audit mark                                        审计标识 p[k9C$@e}  
audit materiality                                 审计重要性 1VPN#Q!  
audit method                                     审计方法 Rm[rQ}:  
audit objective                                         审计目标，审计目的 )n3biQL_  
audit of financial statements                      会计报表审计，财务报表审计 B9;,A;E};  
audit opinion                                     审计意见 .@/z-OgXg  
audit period                                      被审计期间，被审计年度 DY+8m8!4H  
audit plan                                          审计计划 no\}aTx  
audit planning                                    编制审计计划，制定审计计划，审计计划 {*5;:QnT  
audit planning stage                                  审计计划阶段 61eKGcjs:  
audit procedure                                审计程序 MRl*rK  
audit programme                               审计程序表，具体审计计划 Ig?.*j ]  
audit report                                       审计报告 ]= QCCC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |0vHy7CE  
audit report with a qualified opinion                 有保留意见的审计报告 &|&YRHv  
audit report with an adverse opinion                否定意见的审计报告 &oK/]lub  
audit report with dual dates                      双重日期审计报告 v,x%^gv0  
audit reporting stage                                 审计报告阶段 ;Cp/2A}Xx  
audit responsibility                                   审计责任 \ /X!tlwxh  
audit results                                      审计结果 .o,51dn+ s  
audit risk                                          审计风险 )1tnZ= &  
audit sampling                                          审计抽样 J!^~KN6[  
audit sampling techniques                         审计抽样方法，审计抽样技术 {dSU \':  
audit strategies                                  审计策略 o4I!VK(C#s  
audit summary                                         审计总结，审计小结 iHG:W wM&  
audit team                                         审计小组 X-2S*L'  
audit test                                    审计测试 kvO`]>#;$?  
audit trail                                          审计轨迹 ?D$b%G{  
audit work                                        审计工作 Xt H_+W+O  
audit working paper                                 审计工作底稿 5\*wX.wp  
audited financial statement                        审计会计报表，已审计财务报表 nY5n%>8  
Auditing Guidelines (the～)                      审计规范指南 g9r5t';  
auditing standards                             审计准则 {]_{BcK+  
audit-oriented working paper                          (审计)业务类工作底稿 d=5}^v#4  
authorisation                                     授权 $P}]|/Yb  
authorisation of transaction                       交易的授权 '>Wuu
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availability                                         可获得性 Xy8i e:D  
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balance                                      余额；差额；平衡 $v}8lBCr3  
balance sheet                                    资产负债表 /*p?UW<*4  
bank                                                 银行 d\<aJOi+-  
bank account                                    银行账户，银行户头 Bw/H'Y  
bank statement                                 银行对账单 2Z9gOd<M~  
barter transaction                              易货交易，以物换物交易 %IH|zSr)EM  
basis of audit                                    审计依据 MKhL^c-  
basis of preparation                                (会计报表的)编制基础 +mQC:B7>  
book of account                               账目，账簿 KL\=:iWA  
borrowing                                         借款，贷款，借债 t:j07 ,1~  
branch                                              分支，分支机构，分店 ^)P5(fJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 <IkD=X  
budget                                              预算 D30Z9_^%:  
building                                      建筑物；大楼 nF y7gA|  
business conditions                                  业务情况，经营情况 uM!r|X)8  
business licence                               (企业等的)营业执照 Ue\oIi  
business relation                                业务关系 :x5o3xE  
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