[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 !4TMgM  
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审计词汇英汉对照 <|9s{z  
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ability to continue as a going concern               持续经营能力 $}RBK'cr}  
acceptability                                     可接受性，可接受程度 p+#$S4V  
acceptable level of detection risk                     检查风险的可接受水平 89ivyv;]U  
acceptance of engagement                       接受委托 NF+^  
accepting the engagement for the first time              首次接受委托 r(-`b8ZE  
access to asset                                         对资产的接触 Hh`x>{,|S  
according to                                     根据，依据，依照 s)X'PJ0&Bs  
account balance                                账户余额 T
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account for                                       对……进行会计处理，核算；解释 60p*$Vqy
 
accounting                                        会计，会计学 ?EQ]f3
4  
accounting advisory serve                        会计咨询服务 VsEMF i=  
accounting firm                                 会计师事务所 UkK`5p<D7  
accounting information                      会计信息，会计资料 ^-Ob($(\  
accounting period                             会计期间 x&>zD0\ :\  
accounting policies                                   会计政策 #rnO=N8  
accounting professional bodies                 会计职业组织，会计职业团体 ~k>H4hV3  
accounting records                                   会计记录 V ':?rEN|  
accounting responsibility                           会计责任 s/#L?[YH  
accounting service                             会计服务 f
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accounting standards                                会计准则 9XtR8MH  
Accounting Standards for Business Enterprises       企业会计准则 a{*r^m'N  
accounting system                             会计系统 i i&kfy  
accounting treatment                                会计处理 p2T <nP<Pt  
accuracy                                    准确性，精确性 ('k;Ikut  
additional audit procedures                      追加审计程序 ]M%kt+u!  
addressee                                         收件人，收信人 NKyaR_q`  
Administration of State-owned Assets  (the～)     国有资产管理局 > Q[L,I  
administrative laws and regulations                 行政法规 -p Et=  
adverse impact                                 不利影响，负面影响 b5WtL+Z  
adverse opinion                                反对意见 ,pfHNK-u  
advisory group                                  咨询组，顾问组 \/=w\T
j  
agency fee                                        代理费，代理费用 D|m] ]B  
aggregate                                          总计，合计为…… kB~KC-&O  
alternation of document and record                 变造文件和记录 eru2.(1  
alternative audit procedures                      替代审计程序，备选审计程序 S ?v^/F  
amend                                              修改，修订 O#[+= ^  
amortisation                                      摊销 `s[77V>  
analytical capacity                             分析能力  ?X{ul  
analytical procedures                               分析性程序 &oi*]:<FNe  
annual financial statements                        年度会计报表，年度财务报表 q6E8^7RtS@  
appendix                                          附录，附表 up`.#GWm  
applicable                                         适用的 : &! >.Y  
applicable laws and regulations                 适用的法规 bEx8dc`Q  
application systems                                  应用系统 x@^Kd*fo  
apply consistently                              一贯地执行，一贯地实施 q]PeS~PjF\  
appropriate                                       适当的，合适的； n`'v8 `a]  
征用，挪用 bWp4
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appropriate authorization                          适当的授权 4-ijuqjN  
appropriateness of audit evidence                    审计证据的适当性 T h"0Cc)  
approval                                    批准，核准 :yPA6O 4  
assertion                                    (会计报表上的)认定；确认 *WS'C}T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N0U6N< w  
asset                                                 资产，财产 p\xi5z  
asset restructuring                             资产重组 H#P)n R M  
assignment of duties                                 职责的划分 "`A@_;At`  
assistant                                     助理，助理人员 !a %6nBo  
associated company                                 联属公司，联营公司 `{1`>5  
association                                        联合，结合；协会，社团 Um4$. BKD  
assumption                                       假设，假定 BEU^,r3z  
at a given date                                         在某一特定时日 -TL `nGF  
attestation                                         鉴证，公证 T2Du z,  
attestation service                             鉴证服务 8M9LY9C  
audit adjustment                                审计调整 DdAs]e|D[  
audit areas                                        审计领域 P?QVT;]  
audit conclusion                                审计结论 X0G Mly  
audit effectiveness                             审计效果 /m>%=_nz  
audit efficiency                                  审计效率 R.ZC|bPiD  
audit engagement letter                      审计业务约定书 =lyP &u  
audit evidence                                          审计证据 Ed&;d+NM  
audit fee                                    审计费 v-^7oai  
audit files                                          审计档案 pS [nKcyj  
audit findings                                     审计中发现的事项 "0BuQ{CQ  
audit implementation stage                        审计实施阶段 ZAKNyA2  
audit mark                                        审计标识 L H>oG$a  
audit materiality                                 审计重要性 i^Ba?r;*  
audit method                                     审计方法 {u7%Z}<0  
audit objective                                         审计目标，审计目的 {3V%  
audit of financial statements                      会计报表审计，财务报表审计 ;{@jj0h;  
audit opinion                                     审计意见 NhP&sQO  
audit period                                      被审计期间，被审计年度 %+>t @F,GM  
audit plan                                          审计计划 Y$tg z)  
audit planning                                    编制审计计划，制定审计计划，审计计划 x{=@~c%eh  
audit planning stage                                  审计计划阶段 IdY\_@$ v  
audit procedure                                审计程序 |dLA D4%  
audit programme                               审计程序表，具体审计计划 :)cn&'l(S  
audit report                                       审计报告 _dg2i|yP<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4tZnYGvqe  
audit report with a qualified opinion                 有保留意见的审计报告 y2XeD=_'  
audit report with an adverse opinion                否定意见的审计报告 +y}4^3Vx^  
audit report with dual dates                      双重日期审计报告 T[$! ^WT  
audit reporting stage                                 审计报告阶段 T*m;G(  
audit responsibility                                   审计责任 @|7Ma/8v  
audit results                                      审计结果 SfHs,y 6
 
audit risk                                          审计风险 \I3={ii0  
audit sampling                                          审计抽样 7mUpn:U  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;JNI$DR  
audit strategies                                  审计策略 k3:8T#N>!O  
audit summary                                         审计总结，审计小结 O&ur|&v  
audit team                                         审计小组 >'qkW$-95  
audit test                                    审计测试 Gp <7 i5  
audit trail                                          审计轨迹 QvPG 6A]T  
audit work                                        审计工作 !a(#G7zA  
audit working paper                                 审计工作底稿 IV#kF}9 $  
audited financial statement                        审计会计报表，已审计财务报表 z3 zN^ZT  
Auditing Guidelines (the～)                      审计规范指南 =K#12TRf  
auditing standards                             审计准则 |l*#pN&L  
audit-oriented working paper                          (审计)业务类工作底稿 W0++q=F  
authorisation                                     授权 ig]
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authorisation of transaction                       交易的授权 *58`}]  
availability                                         可获得性 y)5U*\b  
B |fQl0hL  
balance                                      余额；差额；平衡 S6J7^'h  
balance sheet                                    资产负债表 aa:97w~s0  
bank                                                 银行 d|nJp-%V  
bank account                                    银行账户，银行户头 !W^b:qjJ  
bank statement                                 银行对账单 3]*_*<D  
barter transaction                              易货交易，以物换物交易 "cK@Yo  
basis of audit                                    审计依据 gEejLyOag  
basis of preparation                                (会计报表的)编制基础 - %ul9}.  
book of account                               账目，账簿 (3H'!P7|~  
borrowing                                         借款，贷款，借债 .6@qU}  
branch                                              分支，分支机构，分店 ] i}3
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brought forward                                (账户余额等的)承上年，承上期，承上页 01UEd8  
budget                                              预算 *2$I, ~(P  
building                                      建筑物；大楼 )$h<9
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business conditions                                  业务情况，经营情况 ;bC163[  
business licence                               (企业等的)营业执照 evbqBb21b  
business relation                                业务关系 6NvdFss'A{  
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