[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 "*U0xnI  
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审计词汇英汉对照 jj,CBNo(  
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A F_U9;*f]  
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ability to continue as a going concern               持续经营能力 E
,kDy:  
acceptability                                     可接受性，可接受程度 ]Cc3}+(s  
acceptable level of detection risk                     检查风险的可接受水平 @$Xl*WT7  
acceptance of engagement                       接受委托 )_&P:;N  
accepting the engagement for the first time              首次接受委托 \DiAfx<Ub  
access to asset                                         对资产的接触 L[s`8u<_)z  
according to                                     根据，依据，依照 3u 'VPF2  
account balance                                账户余额 ]/9@^D}&  
account for                                       对……进行会计处理，核算；解释 YujR}=B!/  
accounting                                        会计，会计学 > `1K0?_  
accounting advisory serve                        会计咨询服务 +P &S0/  
accounting firm                                 会计师事务所 m >Rdsn~l  
accounting information                      会计信息，会计资料 A=Y A#0  
accounting period                             会计期间 U#iGR5&^3  
accounting policies                                   会计政策 >]L
\Bw  
accounting professional bodies                 会计职业组织，会计职业团体 SeV`RUO  
accounting records                                   会计记录 HUFm@?  
accounting responsibility                           会计责任 I!?)}d  
accounting service                             会计服务 n#l~B
@  
accounting standards                                会计准则 bMA0#e2  
Accounting Standards for Business Enterprises       企业会计准则 dc dVB>D  
accounting system                             会计系统 FUP0X2P   
accounting treatment                                会计处理 aMJW__,  
accuracy                                    准确性，精确性  erQQ_  
additional audit procedures                      追加审计程序 &At9@  
addressee                                         收件人，收信人 3v91yM
x  
Administration of State-owned Assets  (the～)     国有资产管理局 u?F^gIw  
administrative laws and regulations                 行政法规 hS 9^Bi  
adverse impact                                 不利影响，负面影响 S`Xx('!/|  
adverse opinion                                反对意见 [t6Y,yo&h4  
advisory group                                  咨询组，顾问组 * lJ
kk  
agency fee                                        代理费，代理费用 /HE{8b7n3F  
aggregate                                          总计，合计为…… 1`sTGNo  
alternation of document and record                 变造文件和记录 j5gL67B  
alternative audit procedures                      替代审计程序，备选审计程序 b}3t8?wG&  
amend                                              修改，修订 8DuD1hZq  
amortisation                                      摊销 DO 0  
analytical capacity                             分析能力 {UFs1  
analytical procedures                               分析性程序 ae#Qeow
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annual financial statements                        年度会计报表，年度财务报表 rQ-,mq  
appendix                                          附录，附表 :caXQ)
  
applicable                                         适用的 aKFY&zN?  
applicable laws and regulations                 适用的法规 KY%LqcC  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 2M>` W5  
appropriate                                       适当的，合适的； *=}\cw\A  
征用，挪用 ei82pLM z  
appropriate authorization                          适当的授权 *7w,o?
l  
appropriateness of audit evidence                    审计证据的适当性 9'=ZxV  
approval                                    批准，核准 IvX+yU  
assertion                                    (会计报表上的)认定；确认 kxLWk%V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U+Vb#U7;  
asset                                                 资产，财产 Y<t(
m
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asset restructuring                             资产重组 ydTd.`  
assignment of duties                                 职责的划分 -uNM_|MO  
assistant                                     助理，助理人员 NdmwQJ7e"  
associated company                                 联属公司，联营公司 0iV~MQZ(  
association                                        联合，结合；协会，社团 ;LC?3.  
assumption                                       假设，假定 oO^=%Mc(  
at a given date                                         在某一特定时日 <2e[;$  
attestation                                         鉴证，公证 M2nWvU$  
attestation service                             鉴证服务 z?t75#u9.  
audit adjustment                                审计调整 r+usMF<'  
audit areas                                        审计领域 Mt*V-`+\  
audit conclusion                                审计结论 gh-i|i,  
audit effectiveness                             审计效果 P&h]uNu  
audit efficiency                                  审计效率 @e-2]z  
audit engagement letter                      审计业务约定书 i~LY  
audit evidence                                          审计证据 !mZWd'  
audit fee                                    审计费 &a+=@Z)kf  
audit files                                          审计档案 A[`2Mnj  
audit findings                                     审计中发现的事项 Ki>XLX,er=  
audit implementation stage                        审计实施阶段 FEi@MJJ\e  
audit mark                                        审计标识 E5IS<.  
audit materiality                                 审计重要性 N<O<wtXIj  
audit method                                     审计方法 *LEI@  
audit objective                                         审计目标，审计目的 MnP+L'|  
audit of financial statements                      会计报表审计，财务报表审计 +*IRI/KUD  
audit opinion                                     审计意见 Dqc2;>  
audit period                                      被审计期间，被审计年度 UZ1Au;(|  
audit plan                                          审计计划 lf\^!E:  
audit planning                                    编制审计计划，制定审计计划，审计计划 as(Zb*PdH  
audit planning stage                                  审计计划阶段 h!7Lvh`o  
audit procedure                                审计程序 8 q>  
audit programme                               审计程序表，具体审计计划  L
+CPT  
audit report                                       审计报告 TU*Y?D L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (K('@W%\?  
audit report with a qualified opinion                 有保留意见的审计报告 $|N\(}R  
audit report with an adverse opinion                否定意见的审计报告 "H]R\x p  
audit report with dual dates                      双重日期审计报告 lMgPwvs'  
audit reporting stage                                 审计报告阶段 xKkXr-yb`f  
audit responsibility                                   审计责任 z<_a4 ffR  
audit results                                      审计结果 M}$Td_g  
audit risk                                          审计风险 A@eR~Kp ^  
audit sampling                                          审计抽样 ,Fn-SrB:  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;?v&=Z't.  
audit strategies                                  审计策略 RWFvf   
audit summary                                         审计总结，审计小结 "-Pz2QJY  
audit team                                         审计小组 }/4),W@<  
audit test                                    审计测试 ^mouWw)a_  
audit trail                                          审计轨迹 TUARYJ6=  
audit work                                        审计工作 Os*s{2OvO  
audit working paper                                 审计工作底稿 FQ0PXY h  
audited financial statement                        审计会计报表，已审计财务报表 ^I{/j'b&  
Auditing Guidelines (the～)                      审计规范指南 rN,T}M=2  
auditing standards                             审计准则  7gx?LI_e  
audit-oriented working paper                          (审计)业务类工作底稿 tNQACM8F;  
authorisation                                     授权 *;F:6p4_  
authorisation of transaction                       交易的授权 6#Rco%07zI  
availability                                         可获得性 QQt4pDir>  
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balance                                      余额；差额；平衡 ornU8H`  
balance sheet                                    资产负债表 @aP1[(m
 
bank                                                 银行 $}fY B/  
bank account                                    银行账户，银行户头 M^lP`=sSv  
bank statement                                 银行对账单 j9X|c7|  
barter transaction                              易货交易，以物换物交易 {B4.G8%Z  
basis of audit                                    审计依据 O Q$C#:?  
basis of preparation                                (会计报表的)编制基础 }qR6=J+Dx  
book of account                               账目，账簿 <*9(m  
borrowing                                         借款，贷款，借债 yY]E~  
branch                                              分支，分支机构，分店 Pj_*,L`mZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 5}b)W>3@`  
budget                                              预算 D^}2ilk!  
building                                      建筑物；大楼 |D_4 iFC  
business conditions                                  业务情况，经营情况 'hFL`F*  
business licence                               (企业等的)营业执照 [ P,gEYk  
business relation                                业务关系 r]U8WM3r  
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