[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 hV)I C9  
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审计词汇英汉对照 bUNp>H>L  
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ability to continue as a going concern               持续经营能力 ;DTNw=  
acceptability                                     可接受性，可接受程度  jQhf)B  
acceptable level of detection risk                     检查风险的可接受水平 <4Fd~  
acceptance of engagement                       接受委托 pFuQ!7Uk  
accepting the engagement for the first time              首次接受委托 IP3-lru  
access to asset                                         对资产的接触 ~+F: QrXcI  
according to                                     根据，依据，依照 }`(kX]][  
account balance                                账户余额 7>'F=}6[Y
 
account for                                       对……进行会计处理，核算；解释 1 /`>Eh  
accounting                                        会计，会计学 /zWWUl`:  
accounting advisory serve                        会计咨询服务 =[ ,adB  
accounting firm                                 会计师事务所 ?#'
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accounting information                      会计信息，会计资料 ntT|G0E  
accounting period                             会计期间 {BF\G%v;+  
accounting policies                                   会计政策 Smp+}-3O  
accounting professional bodies                 会计职业组织，会计职业团体 |w5#a_adM  
accounting records                                   会计记录 -'2.^a-8-g  
accounting responsibility                           会计责任 1NTe@r!y  
accounting service                             会计服务 lc#H%Qlg  
accounting standards                                会计准则 ]8#{rQ(  
Accounting Standards for Business Enterprises       企业会计准则 P|?z1JUd  
accounting system                             会计系统 C"}x=cK  
accounting treatment                                会计处理 ) E\pQ5&  
accuracy                                    准确性，精确性 =YBJ7.Y  
additional audit procedures                      追加审计程序 <
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addressee                                         收件人，收信人 K;95M^C\O*  
Administration of State-owned Assets  (the～)     国有资产管理局 z(ajR*\#  
administrative laws and regulations                 行政法规 :/3`+&T^/  
adverse impact                                 不利影响，负面影响 "~ /3  
adverse opinion                                反对意见 Qmrcng}P  
advisory group                                  咨询组，顾问组 ,ZSu o4  
agency fee                                        代理费，代理费用 Z#Fw 1  
aggregate                                          总计，合计为…… l@Ki`if  
alternation of document and record                 变造文件和记录 5^xt/vYa)  
alternative audit procedures                      替代审计程序，备选审计程序 ><=af 9T  
amend                                              修改，修订 PQK_*hJG"  
amortisation                                      摊销 1ysA~2  
analytical capacity                             分析能力 Fri5_rxLl  
analytical procedures                               分析性程序 >iCMjT]4  
annual financial statements                        年度会计报表，年度财务报表 %bsdC0xM  
appendix                                          附录，附表 Bw$-*FYE  
applicable                                         适用的 %/s1ma6q  
applicable laws and regulations                 适用的法规 (mEZ4yM
 
application systems                                  应用系统 .cb mCFXL  
apply consistently                              一贯地执行，一贯地实施 ;(sb^O  
appropriate                                       适当的，合适的； ]8^2(^3ct  
征用，挪用 bY<"$);s  
appropriate authorization                          适当的授权 [Yv5Sw  
appropriateness of audit evidence                    审计证据的适当性 @.0,ka,X  
approval                                    批准，核准 g/E;Oc
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assertion                                    (会计报表上的)认定；确认 o^ 4+eE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9we=aX5  
asset                                                 资产，财产 [kXe)dMX8  
asset restructuring                             资产重组 ]mc,FlhU@  
assignment of duties                                 职责的划分 b9U2afd  
assistant                                     助理，助理人员 #Ky0` n  
associated company                                 联属公司，联营公司 (X8N?t
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association                                        联合，结合；协会，社团 IJ0RHDod:  
assumption                                       假设，假定 R[Rs2eS_  
at a given date                                         在某一特定时日 1~*_H_Q't  
attestation                                         鉴证，公证 T|m+UL p~  
attestation service                             鉴证服务 ex['{
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audit adjustment                                审计调整 }
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audit areas                                        审计领域 8_uDxd  
audit conclusion                                审计结论 `8Om*{xg  
audit effectiveness                             审计效果 >8VJ!Kg4  
audit efficiency                                  审计效率 #8`G&S*  
audit engagement letter                      审计业务约定书 acH.L_B:  
audit evidence                                          审计证据 <I>q1m?KN  
audit fee                                    审计费 WlY%f}ln  
audit files                                          审计档案 X[|>r@Aa!  
audit findings                                     审计中发现的事项 %8ul}}d9  
audit implementation stage                        审计实施阶段 D H/1
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audit mark                                        审计标识 Y,a.9AWw)  
audit materiality                                 审计重要性 ":Q70*xSm  
audit method                                     审计方法 HCP Be2  
audit objective                                         审计目标，审计目的 HqbTJ!a  
audit of financial statements                      会计报表审计，财务报表审计 u0x\5!?2  
audit opinion                                     审计意见 /#XO!%=7  
audit period                                      被审计期间，被审计年度 *f[`Yv  
audit plan                                          审计计划 <sTaXaq?  
audit planning                                    编制审计计划，制定审计计划，审计计划 \CL`j  
audit planning stage                                  审计计划阶段 J:>TV.TP  
audit procedure                                审计程序 t^YD
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audit programme                               审计程序表，具体审计计划 46
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audit report                                       审计报告 c" l~=1Dr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MDlCU  
audit report with a qualified opinion                 有保留意见的审计报告 PvM<#zq_  
audit report with an adverse opinion                否定意见的审计报告 l"-D@]"  
audit report with dual dates                      双重日期审计报告 5E%W;$3Pb  
audit reporting stage                                 审计报告阶段 Y8P  
audit responsibility                                   审计责任 QCjmg5bf'7  
audit results                                      审计结果 J@$>d  
audit risk                                          审计风险 tpVtbh1)u  
audit sampling                                          审计抽样 -uh /W=Q1R  
audit sampling techniques                         审计抽样方法，审计抽样技术 $UH_)Q2#J^  
audit strategies                                  审计策略 [-%oO  
audit summary                                         审计总结，审计小结 t512]eqhb(  
audit team                                         审计小组 8xNKVj)@  
audit test                                    审计测试 EH[?*>+s  
audit trail                                          审计轨迹 ZHZ>YSqCS  
audit work                                        审计工作 |.,yM|  
audit working paper                                 审计工作底稿 eBP N[V  
audited financial statement                        审计会计报表，已审计财务报表 !ine|NM  
Auditing Guidelines (the～)                      审计规范指南 Z?b. PC/  
auditing standards                             审计准则 v\<`"  
audit-oriented working paper                          (审计)业务类工作底稿 ]s<Q-/X  
authorisation                                     授权 J/mL B7^
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authorisation of transaction                       交易的授权 /qz(ra  
availability                                         可获得性 2n@"|\uHD  
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balance                                      余额；差额；平衡 ~
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balance sheet                                    资产负债表 w0.#/6  
bank                                                 银行 H<qR^a  
bank account                                    银行账户，银行户头 { u;ntDr  
bank statement                                 银行对账单 z*R"917  
barter transaction                              易货交易，以物换物交易 dx~F [  
basis of audit                                    审计依据 =\q3;5[  
basis of preparation                                (会计报表的)编制基础 0!^{V:DtQ  
book of account                               账目，账簿 IX3r$}4  
borrowing                                         借款，贷款，借债 B (BWdrG  
branch                                              分支，分支机构，分店 m1frN#3  
brought forward                                (账户余额等的)承上年，承上期，承上页 kt@+UK."  
budget                                              预算 DZ EA*E
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building                                      建筑物；大楼 2.|
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business conditions                                  业务情况，经营情况 yyXJ_B  
business licence                               (企业等的)营业执照 6h5*b8LxA  
business relation                                业务关系 aC: rrS  
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