[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 Nc{]zWL9  
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审计词汇英汉对照 -u6}T!  
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ability to continue as a going concern               持续经营能力 Ee&hG[sx  
acceptability                                     可接受性，可接受程度 -g:lOht  
acceptable level of detection risk                     检查风险的可接受水平 V/J>G Rjw  
acceptance of engagement                       接受委托 ;SfNKu  
accepting the engagement for the first time              首次接受委托 _)Qy4[S=d  
access to asset                                         对资产的接触 -<_7\09  
according to                                     根据，依据，依照 fGb7=Fk  
account balance                                账户余额 Xad*Iulj  
account for                                       对……进行会计处理，核算；解释 (Up'$J}  
accounting                                        会计，会计学 0Qm"n6NQ  
accounting advisory serve                        会计咨询服务 =K:(&6f<t  
accounting firm                                 会计师事务所 IeVLn^?+:  
accounting information                      会计信息，会计资料 CoJ55TAW  
accounting period                             会计期间 C*7!dW6  
accounting policies                                   会计政策 Wdo#? @m  
accounting professional bodies                 会计职业组织，会计职业团体 wa" uFW  
accounting records                                   会计记录 Y Zibi  
accounting responsibility                           会计责任 R8tF/dx>7  
accounting service                             会计服务 So#dJ>  
accounting standards                                会计准则 {1~9vHAZ  
Accounting Standards for Business Enterprises       企业会计准则 tVunh3-  
accounting system                             会计系统 i`+B4I8[  
accounting treatment                                会计处理 mG_BM/$  
accuracy                                    准确性，精确性 Kh)FyV  
additional audit procedures                      追加审计程序 Y~az!8j;Z  
addressee                                         收件人，收信人 7$ d}!S  
Administration of State-owned Assets  (the～)     国有资产管理局 Q!K`e)R  
administrative laws and regulations                 行政法规 Yj3P 7k$c  
adverse impact                                 不利影响，负面影响 27>a#vCT  
adverse opinion                                反对意见 @&5A&(  
advisory group                                  咨询组，顾问组 " \:ced  
agency fee                                        代理费，代理费用 rR]-
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aggregate                                          总计，合计为…… k^^:;OR  
alternation of document and record                 变造文件和记录 Vu[:A  
alternative audit procedures                      替代审计程序，备选审计程序 ~n6[$WjZA  
amend                                              修改，修订 GQx9u^>  
amortisation                                      摊销 E:FO_R(Xq  
analytical capacity                             分析能力 ]M3#3Ha"  
analytical procedures                               分析性程序 "<*awWNI  
annual financial statements                        年度会计报表，年度财务报表 .B>B`q;B
 
appendix                                          附录，附表 hq?jdNy :  
applicable                                         适用的 W (`c  
applicable laws and regulations                 适用的法规 :M j_2  
application systems                                  应用系统 OC_M4
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apply consistently                              一贯地执行，一贯地实施 k(v
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appropriate                                       适当的，合适的； O%-h&C3  
征用，挪用 cn% 2OP:L^  
appropriate authorization                          适当的授权 I]X  
appropriateness of audit evidence                    审计证据的适当性 !9r:
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approval                                    批准，核准 /BpxKh 2p  
assertion                                    (会计报表上的)认定；确认 YUscz!rM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H] k'?;  
asset                                                 资产，财产 s*Ih_Ag=:  
asset restructuring                             资产重组 0+EN@Y^dAV  
assignment of duties                                 职责的划分 U<47WfcW  
assistant                                     助理，助理人员 bC~~5Cm  
associated company                                 联属公司，联营公司 A62<]R)n  
association                                        联合，结合；协会，社团 $b>}C= gt  
assumption                                       假设，假定 dig~J\  
at a given date                                         在某一特定时日 kZVm
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attestation                                         鉴证，公证 $  D'^ t(  
attestation service                             鉴证服务 wGJjA
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audit adjustment                                审计调整 e7xj_QH  
audit areas                                        审计领域 ni6r{eS
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audit conclusion                                审计结论 [;KmT{I9  
audit effectiveness                             审计效果 frN3S  
audit efficiency                                  审计效率 6GYtY>   
audit engagement letter                      审计业务约定书 g{>^`JtP  
audit evidence                                          审计证据 vG Vd  
audit fee                                    审计费 : EZQ'3X  
audit files                                          审计档案 XoR>H4xh  
audit findings                                     审计中发现的事项 7byCc_,
  
audit implementation stage                        审计实施阶段 [$a<b/4  
audit mark                                        审计标识 Pl+xH%U+?  
audit materiality                                 审计重要性 ~ y;y(4<  
audit method                                     审计方法 ? _<[T  
audit objective                                         审计目标，审计目的 }q!_!q,@  
audit of financial statements                      会计报表审计，财务报表审计 <\@1Zz@ms  
audit opinion                                     审计意见 M3pjXc<O  
audit period                                      被审计期间，被审计年度 = .oHnMX2M  
audit plan                                          审计计划 H"C UZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 S#8>ZwQ  
audit planning stage                                  审计计划阶段 &Un6ay  
audit procedure                                审计程序 ~p*1:ij  
audit programme                               审计程序表，具体审计计划 c8A`<-\MfB  
audit report                                       审计报告 tNnyue{p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dqe7sZl!  
audit report with a qualified opinion                 有保留意见的审计报告 wAYB RY[  
audit report with an adverse opinion                否定意见的审计报告 s_eOcm  
audit report with dual dates                      双重日期审计报告 ._CP% R  
audit reporting stage                                 审计报告阶段 DjHp+TyT  
audit responsibility                                   审计责任 v-`h>J!Nx  
audit results                                      审计结果 _+w/ pS`M  
audit risk                                          审计风险 pCU*@c!  
audit sampling                                          审计抽样 SwH2$:f  
audit sampling techniques                         审计抽样方法，审计抽样技术 $h28(K%  
audit strategies                                  审计策略 5j^NV&/_  
audit summary                                         审计总结，审计小结 !gP0ndRJ=  
audit team                                         审计小组
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audit test                                    审计测试 8
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audit trail                                          审计轨迹 wJG$c-(\0  
audit work                                        审计工作 *P2[qhP2  
audit working paper                                 审计工作底稿 TJy4<rb  
audited financial statement                        审计会计报表，已审计财务报表 nWWM2v  
Auditing Guidelines (the～)                      审计规范指南 N/~N7Mw Jj  
auditing standards                             审计准则 &L4 q10-N
 
audit-oriented working paper                          (审计)业务类工作底稿 XnU
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authorisation                                     授权 x<B'.3y  
authorisation of transaction                       交易的授权 KhaYr)&~  
availability                                         可获得性 Vhg1/EgUr  
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balance                                      余额；差额；平衡 [-w@.^:]X  
balance sheet                                    资产负债表 4TRG.$2[  
bank                                                 银行 SEF6B45}1  
bank account                                    银行账户，银行户头 @Doyt{|T  
bank statement                                 银行对账单 UUtbD&\  
barter transaction                              易货交易，以物换物交易 `/Y+1 aD  
basis of audit                                    审计依据 Mkv|TyC  
basis of preparation                                (会计报表的)编制基础 x?r1s#88>  
book of account                               账目，账簿 H+ZSPHs  
borrowing                                         借款，贷款，借债 .36^[Jsz":  
branch                                              分支，分支机构，分店 HJhH-\{@  
brought forward                                (账户余额等的)承上年，承上期，承上页 tRfm+hqRZ  
budget                                              预算 4]XI"-M^D  
building                                      建筑物；大楼 6C-YyI#s#  
business conditions                                  业务情况，经营情况 uS5o?fg\e  
business licence                               (企业等的)营业执照 or?%-)  
business relation                                业务关系 $L}aQlA1JM  
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