[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 ~m^ #FJ
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审计词汇英汉对照 ,#?uJTLH  
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ability to continue as a going concern               持续经营能力 $-}e; VZb  
acceptability                                     可接受性，可接受程度 XxIHoX&  
acceptable level of detection risk                     检查风险的可接受水平 YjOs}TD lx  
acceptance of engagement                       接受委托 Z_1U 9+,  
accepting the engagement for the first time              首次接受委托 /zDi9W*~1  
access to asset                                         对资产的接触 y\
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according to                                     根据，依据，依照 L@`ouQ"sa  
account balance                                账户余额 10!wqyj&  
account for                                       对……进行会计处理，核算；解释 n_ lo`  
accounting                                        会计，会计学 &`0/CV  
accounting advisory serve                        会计咨询服务 Sf5X3,Uw  
accounting firm                                 会计师事务所 K*UgX(xu4P  
accounting information                      会计信息，会计资料 ,1OyN]
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accounting period                             会计期间 t58e(dgi  
accounting policies                                   会计政策 h.O$]:N  
accounting professional bodies                 会计职业组织，会计职业团体 B(xN Gs  
accounting records                                   会计记录 $`R6=\|  
accounting responsibility                           会计责任 ]e.JNo  
accounting service                             会计服务 e@: sR  
accounting standards                                会计准则 ^j-3av=  
Accounting Standards for Business Enterprises       企业会计准则 FFdBtB  
accounting system                             会计系统 b)(?qfXWP  
accounting treatment                                会计处理 ;qH
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accuracy                                    准确性，精确性 dT
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additional audit procedures                      追加审计程序 @ 2'Mt}R>  
addressee                                         收件人，收信人 q[`j`8YY!R  
Administration of State-owned Assets  (the～)     国有资产管理局 3gd&i  
administrative laws and regulations                 行政法规 {43>m)8+  
adverse impact                                 不利影响，负面影响 "HE^v_p  
adverse opinion                                反对意见 34\(7JO  
advisory group                                  咨询组，顾问组 ~/.7l8)  
agency fee                                        代理费，代理费用 UfS%71l.$  
aggregate                                          总计，合计为…… ]?*I9  
alternation of document and record                 变造文件和记录 i[wb0yL  
alternative audit procedures                      替代审计程序，备选审计程序 Sb~MQ_  
amend                                              修改，修订 ;2B{9{  
amortisation                                      摊销 ^%O]P` $  
analytical capacity                             分析能力 mZd , 9  
analytical procedures                               分析性程序 4Y[1aQ(%  
annual financial statements                        年度会计报表，年度财务报表 Um&(&?Xf  
appendix                                          附录，附表 qucq,Yw  
applicable                                         适用的 yj^+G  
applicable laws and regulations                 适用的法规 ~NW32 O)/  
application systems                                  应用系统 {%_L=2n6  
apply consistently                              一贯地执行，一贯地实施 Q-1vw6d  
appropriate                                       适当的，合适的； V+O"j^Z_J  
征用，挪用 w*R$o
 
appropriate authorization                          适当的授权 fW?o@vlO  
appropriateness of audit evidence                    审计证据的适当性 Ja9e^`i;  
approval                                    批准，核准 l\C.",CEcc  
assertion                                    (会计报表上的)认定；确认 nqLA}u4IM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l+V>]?j  
asset                                                 资产，财产 7hsGua  
asset restructuring                             资产重组 cTG|fdgMW  
assignment of duties                                 职责的划分 R?]02Q  
assistant                                     助理，助理人员 ynbuN x*  
associated company                                 联属公司，联营公司 ght$9>'n  
association                                        联合，结合；协会，社团 thhwN A  
assumption                                       假设，假定 8YbE`32  
at a given date                                         在某一特定时日 EY tQw(!Q  
attestation                                         鉴证，公证 qT+%;(  
attestation service                             鉴证服务 MG.` r{5  
audit adjustment                                审计调整 A{A\RSZ0  
audit areas                                        审计领域 R rda# h^  
audit conclusion                                审计结论 NX}<*
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audit effectiveness                             审计效果 <~WsD)=$  
audit efficiency                                  审计效率 j :VbrR  
audit engagement letter                      审计业务约定书 !jTcsN%  
audit evidence                                          审计证据 :8OZ#D_Hl  
audit fee                                    审计费 ~;N^g4s  
audit files                                          审计档案 OynXkH]0T+  
audit findings                                     审计中发现的事项 _fKou2$yz  
audit implementation stage                        审计实施阶段 V;v8=1t!  
audit mark                                        审计标识 1u:< 25  
audit materiality                                 审计重要性 >G%o,9i  
audit method                                     审计方法 6ZP"p<xX  
audit objective                                         审计目标，审计目的 u?}(P_9  
audit of financial statements                      会计报表审计，财务报表审计 ;XBI{CW  
audit opinion                                     审计意见 T \_]^]>  
audit period                                      被审计期间，被审计年度 3qf Ym}d  
audit plan                                          审计计划 xU4 +|d  
audit planning                                    编制审计计划，制定审计计划，审计计划 0.@&_XTPl  
audit planning stage                                  审计计划阶段 S Em Q@1  
audit procedure                                审计程序 Eqj_m|@  
audit programme                               审计程序表，具体审计计划 Ck)*&  
audit report                                       审计报告 qHrc9fB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2I,^YWR  
audit report with a qualified opinion                 有保留意见的审计报告 |EJD3&  
audit report with an adverse opinion                否定意见的审计报告 o{y9r{~A  
audit report with dual dates                      双重日期审计报告 V)[@98T_4?  
audit reporting stage                                 审计报告阶段 !*7vFl  
audit responsibility                                   审计责任 xjKR R?  
audit results                                      审计结果 fR(d
  
audit risk                                          审计风险 6V7B;tB  
audit sampling                                          审计抽样 vbyH<LPz5  
audit sampling techniques                         审计抽样方法，审计抽样技术 {A05u3}  
audit strategies                                  审计策略 *Qg_F6y  
audit summary                                         审计总结，审计小结 T9Nb`sbV]  
audit team                                         审计小组 $}!p+$  
audit test                                    审计测试 =\H!GT  
audit trail                                          审计轨迹 8; 0A g  
audit work                                        审计工作 aWR}R>E  
audit working paper                                 审计工作底稿 Hl{S]]z  
audited financial statement                        审计会计报表，已审计财务报表 6">+ ~ G  
Auditing Guidelines (the～)                      审计规范指南 ~T1XLu  
auditing standards                             审计准则 Utnr5^].2O  
audit-oriented working paper                          (审计)业务类工作底稿 ^c9t'V`IWQ  
authorisation                                     授权 ?#}N1k\S  
authorisation of transaction                       交易的授权 AP'*Nh@Ik(  
availability                                         可获得性 hEKf6#  
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balance                                      余额；差额；平衡 nU7>uU  
balance sheet                                    资产负债表 Ab{ K<:l  
bank                                                 银行 v|dBSX9k0  
bank account                                    银行账户，银行户头 tMf}   
bank statement                                 银行对账单 _({hc+9p  
barter transaction                              易货交易，以物换物交易 zh8nc%X{  
basis of audit                                    审计依据 Y 0d<~*  
basis of preparation                                (会计报表的)编制基础 =THpdtL  
book of account                               账目，账簿 l`#4KCL(  
borrowing                                         借款，贷款，借债 `4=^cyt+  
branch                                              分支，分支机构，分店 0jy2H2  
brought forward                                (账户余额等的)承上年，承上期，承上页 n\*!CXc  
budget                                              预算 |}=acc/  
building                                      建筑物；大楼 `d5%.N  
business conditions                                  业务情况，经营情况 1g8_Xe4  
business licence                               (企业等的)营业执照 UC ]\yUK1J  
business relation                                业务关系 f4 P 8Oz  
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