[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 IBT>&(cnV  
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审计词汇英汉对照 0nwi5  
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ability to continue as a going concern               持续经营能力 " |3I|#s  
acceptability                                     可接受性，可接受程度 UXct+l  
acceptable level of detection risk                     检查风险的可接受水平 UdO8KD#r3  
acceptance of engagement                       接受委托 x$LCLP#$H  
accepting the engagement for the first time              首次接受委托 |Rfj 0+  
access to asset                                         对资产的接触 IO\1nB$0nb  
according to                                     根据，依据，依照 }WsPuo  
account balance                                账户余额 *u$aItx  
account for                                       对……进行会计处理，核算；解释  |#yu  
accounting                                        会计，会计学 1TZ[i  
accounting advisory serve                        会计咨询服务 [5P-K{Ko  
accounting firm                                 会计师事务所 {I{ 0rV  
accounting information                      会计信息，会计资料 ~-'2jb*8  
accounting period                             会计期间 i V{_?f1jo  
accounting policies                                   会计政策 |P5dv>tb F  
accounting professional bodies                 会计职业组织，会计职业团体 e1Db +QBV  
accounting records                                   会计记录 )g:5}+  
accounting responsibility                           会计责任 d4b!  r  
accounting service                             会计服务 hCQOwk#  
accounting standards                                会计准则 6 {+yAsI  
Accounting Standards for Business Enterprises       企业会计准则 Exwd,2>  
accounting system                             会计系统 vU>^  
accounting treatment                                会计处理 tiZH;t';<  
accuracy                                    准确性，精确性 %j&vV>2  
additional audit procedures                      追加审计程序 ]t0o%w  
addressee                                         收件人，收信人 ,buX|  
Administration of State-owned Assets  (the～)     国有资产管理局 ;#Po}8Y=  
administrative laws and regulations                 行政法规 )9Q+07  
adverse impact                                 不利影响，负面影响 dy6zrgxygP  
adverse opinion                                反对意见 b~^'
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advisory group                                  咨询组，顾问组 .BPd06y  
agency fee                                        代理费，代理费用 ]xvA2!)Q  
aggregate                                          总计，合计为…… q{9vY:`[  
alternation of document and record                 变造文件和记录 SWdmej[  
alternative audit procedures                      替代审计程序，备选审计程序 :%gc Sm  
amend                                              修改，修订 6m&GN4Ca  
amortisation                                      摊销 *8)?ZZMM  
analytical capacity                             分析能力 E]#;K-j  
analytical procedures                               分析性程序 I{$suPk  
annual financial statements                        年度会计报表，年度财务报表 od!44p]  
appendix                                          附录，附表 &eV5#Ph  
applicable                                         适用的 v6)QLp
 
applicable laws and regulations                 适用的法规 ' #K@%P  
application systems                                  应用系统 Xq1#rK(  
apply consistently                              一贯地执行，一贯地实施 I!/EQO|  
appropriate                                       适当的，合适的； xC< )]  
征用，挪用 R,T0!f  
appropriate authorization                          适当的授权 j)@W1I]2#  
appropriateness of audit evidence                    审计证据的适当性 WoXAOj%iW  
approval                                    批准，核准 +Ug &  
assertion                                    (会计报表上的)认定；确认 ho>@ $9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /o4_rzR?  
asset                                                 资产，财产 ?,VpZ%Df2  
asset restructuring                             资产重组 0s`6d ;  
assignment of duties                                 职责的划分 e,OXngC  
assistant                                     助理，助理人员 ]:f.="  
associated company                                 联属公司，联营公司 ytj});,>  
association                                        联合，结合；协会，社团 2[Bbdg[O  
assumption                                       假设，假定 ](oeMl18R  
at a given date                                         在某一特定时日 cEHpa%_5  
attestation                                         鉴证，公证 XB'rh F8rl  
attestation service                             鉴证服务 z"6o|]9I  
audit adjustment                                审计调整 #Shy^58$  
audit areas                                        审计领域 0-p^oA  
audit conclusion                                审计结论 -, +o*BP  
audit effectiveness                             审计效果 /,I?"
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audit efficiency                                  审计效率 g;Fdm5Q  
audit engagement letter                      审计业务约定书 ` ,T.  
audit evidence                                          审计证据 \WE/#To  
audit fee                                    审计费 vT5GUO{5  
audit files                                          审计档案 ywm"{ U?8  
audit findings                                     审计中发现的事项 5JOfJ$(n  
audit implementation stage                        审计实施阶段 ULew ~j  
audit mark                                        审计标识 `_yksh3zL4  
audit materiality                                 审计重要性 ,GWa3.&.d  
audit method                                     审计方法 Gh_5$@ hF  
audit objective                                         审计目标，审计目的 ]9@4P$I  
audit of financial statements                      会计报表审计，财务报表审计 f.ua,,P.  
audit opinion                                     审计意见 dZ|bw0~_!  
audit period                                      被审计期间，被审计年度 gB#!g@  
audit plan                                          审计计划 ;R >>,&g  
audit planning                                    编制审计计划，制定审计计划，审计计划 K;/f ?3q  
audit planning stage                                  审计计划阶段 FBNi (D  
audit procedure                                审计程序 jGLmgJG-P  
audit programme                               审计程序表，具体审计计划 GGHMpQ   
audit report                                       审计报告 C^C '!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?o V.SG'  
audit report with a qualified opinion                 有保留意见的审计报告 .dzw5R&  
audit report with an adverse opinion                否定意见的审计报告 a\-5tYo`u  
audit report with dual dates                      双重日期审计报告 MeD/)T{G~  
audit reporting stage                                 审计报告阶段 `
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audit responsibility                                   审计责任 v2|zIZ  
audit results                                      审计结果 xD7Y"%Pbx  
audit risk                                          审计风险 2;:]Q.g  
audit sampling                                          审计抽样 2s2KI=6  
audit sampling techniques                         审计抽样方法，审计抽样技术 =2Ju)!%wr  
audit strategies                                  审计策略 1 =?pL$+G  
audit summary                                         审计总结，审计小结 ~i-n_7+  
audit team                                         审计小组 H|s Iw:  
audit test                                    审计测试 k5&}bj-  
audit trail                                          审计轨迹 937<:zo:  
audit work                                        审计工作 "7alpjwb  
audit working paper                                 审计工作底稿 lS;S:- -F  
audited financial statement                        审计会计报表，已审计财务报表 3 } $9./+  
Auditing Guidelines (the～)                      审计规范指南 $xvwnbq#y  
auditing standards                             审计准则 7TX$  
audit-oriented working paper                          (审计)业务类工作底稿 [Qkj}  
authorisation                                     授权 l7ES*==&@0  
authorisation of transaction                       交易的授权 6mZpyt  
availability                                         可获得性 I-s$U T[p  
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balance                                      余额；差额；平衡 L#vk77  
balance sheet                                    资产负债表 _z^&zuO  
bank                                                 银行 'e))i#/VF  
bank account                                    银行账户，银行户头 W*c^(
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bank statement                                 银行对账单 09Oe-Bg  
barter transaction                              易货交易，以物换物交易 #r&yH^-  
basis of audit                                    审计依据 wj$3L3  
basis of preparation                                (会计报表的)编制基础 I L8&MA%  
book of account                               账目，账簿 1iY?t  
borrowing                                         借款，贷款，借债 I~ SFY>s  
branch                                              分支，分支机构，分店 H_JT"~_2  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ft2ZZ<As  
budget                                              预算 :v-,-3AG  
building                                      建筑物；大楼 #z}IW(u<  
business conditions                                  业务情况，经营情况 ({rescQB  
business licence                               (企业等的)营业执照 ng2yZ @$  
business relation                                业务关系 K y7-6$  
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