[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 {60U6n  
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审计词汇英汉对照 rIAbr5CG  
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ability to continue as a going concern               持续经营能力 p']o
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acceptability                                     可接受性，可接受程度 &]1gx#  
acceptable level of detection risk                     检查风险的可接受水平 m}sh(W5\  
acceptance of engagement                       接受委托 ,-5|qko=  
accepting the engagement for the first time              首次接受委托 Gxh1wqLR  
access to asset                                         对资产的接触 O g!SFg*  
according to                                     根据，依据，依照 5P![fX|5  
account balance                                账户余额 %1kIaYZ  
account for                                       对……进行会计处理，核算；解释 bm-&H  
accounting                                        会计，会计学 oYrg;]H  
accounting advisory serve                        会计咨询服务 9<1dps=c  
accounting firm                                 会计师事务所 7toDk$jJRg  
accounting information                      会计信息，会计资料 ;^|:*  
accounting period                             会计期间 Hie  
accounting policies                                   会计政策 DDp\*6y3l  
accounting professional bodies                 会计职业组织，会计职业团体 Z3z"c B  
accounting records                                   会计记录 *w23(f  
accounting responsibility                           会计责任 I*l y 7z  
accounting service                             会计服务 +E }q0GV  
accounting standards                                会计准则 e4Q2$Q@b  
Accounting Standards for Business Enterprises       企业会计准则 <,Pk  
accounting system                             会计系统 a3SBEkC  
accounting treatment                                会计处理 Yp;? Zq9  
accuracy                                    准确性，精确性 aJ$({ZN\#  
additional audit procedures                      追加审计程序 FZ=xy[q]~  
addressee                                         收件人，收信人 &[y+WrGG  
Administration of State-owned Assets  (the～)     国有资产管理局 XWq@47 FR  
administrative laws and regulations                 行政法规 RZqou|ki  
adverse impact                                 不利影响，负面影响 tk!5"`9N  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 `clp#l.ii  
agency fee                                        代理费，代理费用 K4Hu0  
aggregate                                          总计，合计为…… EEj.Kch}4  
alternation of document and record                 变造文件和记录 5O"$'iL  
alternative audit procedures                      替代审计程序，备选审计程序 ugS  
amend                                              修改，修订
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amortisation                                      摊销 zx;~sUR;  
analytical capacity                             分析能力 aQglA  
analytical procedures                               分析性程序 t-)d*|2n}o  
annual financial statements                        年度会计报表，年度财务报表 U*7x81v?j  
appendix                                          附录，附表 O*ER3  
applicable                                         适用的 28LYG rB  
applicable laws and regulations                 适用的法规 *b\&R%6dR  
application systems                                  应用系统 \U.js-  
apply consistently                              一贯地执行，一贯地实施 V3q[$~9  
appropriate                                       适当的，合适的； 7(C:ty9  
征用，挪用 7,5Bur   
appropriate authorization                          适当的授权 V$3`y=8  
appropriateness of audit evidence                    审计证据的适当性 WGHf?G/s  
approval                                    批准，核准 nG0R1<  
assertion                                    (会计报表上的)认定；确认 EjP9/VG@=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u
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asset                                                 资产，财产 3U%kf<m=  
asset restructuring                             资产重组 lwm 9gka  
assignment of duties                                 职责的划分 ayQ2#9
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assistant                                     助理，助理人员 !uqp?L^;  
associated company                                 联属公司，联营公司 `j!XWh*$  
association                                        联合，结合；协会，社团 LyRW\\z2  
assumption                                       假设，假定 nfksi``Vq  
at a given date                                         在某一特定时日 puox^  
attestation                                         鉴证，公证 ~9n30j%]s  
attestation service                             鉴证服务 1G)I|v9R  
audit adjustment                                审计调整 .:~E.b  
audit areas                                        审计领域 2BV]@]qB  
audit conclusion                                审计结论 +P%k@w#<Z  
audit effectiveness                             审计效果 #|=Q5"wU  
audit efficiency                                  审计效率 .Ky)Co  
audit engagement letter                      审计业务约定书 "w3%BbIx  
audit evidence                                          审计证据 moL3GV%]Gq  
audit fee                                    审计费 Tb\<e3Te_  
audit files                                          审计档案 L5r02VzbD
 
audit findings                                     审计中发现的事项 S ^$!n,  
audit implementation stage                        审计实施阶段 0G`@^`  
audit mark                                        审计标识  Lr0:yo  
audit materiality                                 审计重要性 __}ut+H^5p  
audit method                                     审计方法 {%c&T S@s  
audit objective                                         审计目标，审计目的 $N\k*=  
audit of financial statements                      会计报表审计，财务报表审计 q1 Mt5O}  
audit opinion                                     审计意见 17-B'Gl!<%  
audit period                                      被审计期间，被审计年度 WV}H N  
audit plan                                          审计计划 wU |jw(  
audit planning                                    编制审计计划，制定审计计划，审计计划 KkCsQ~po  
audit planning stage                                  审计计划阶段 3%)@c P:
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audit procedure                                审计程序 &z@}9U*6b  
audit programme                               审计程序表，具体审计计划 8J:=@X^}  
audit report                                       审计报告 ^0&jy:{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zxkO&DGRbN  
audit report with a qualified opinion                 有保留意见的审计报告 %F\.1\&eE  
audit report with an adverse opinion                否定意见的审计报告 ik1asj1  
audit report with dual dates                      双重日期审计报告 '3?-o|v@D  
audit reporting stage                                 审计报告阶段 ~ +h4i'  
audit responsibility                                   审计责任 v2k@yxt(  
audit results                                      审计结果 9 !$&1|,*  
audit risk                                          审计风险 [:+f Y[4==  
audit sampling                                          审计抽样 !,]2.:{0z  
audit sampling techniques                         审计抽样方法，审计抽样技术 n'[>h0  
audit strategies                                  审计策略 \, '4eV  
audit summary                                         审计总结，审计小结 -kHJH><j  
audit team                                         审计小组 '}IGV`c  
audit test                                    审计测试 YdyTt5-  
audit trail                                          审计轨迹 RAWzQE}  
audit work                                        审计工作 8:[ l1d86  
audit working paper                                 审计工作底稿 z_Hkw3?  
audited financial statement                        审计会计报表，已审计财务报表 e$/y
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Auditing Guidelines (the～)                      审计规范指南 (I/iD.A  
auditing standards                             审计准则 A]ZQ?-L/  
audit-oriented working paper                          (审计)业务类工作底稿 *HB 32 =qD  
authorisation                                     授权 2MmHO2  
authorisation of transaction                       交易的授权 3aU5rbi|B  
availability                                         可获得性 bo1J'pU  
B .5);W;`X  
balance                                      余额；差额；平衡 >~_z#2PA  
balance sheet                                    资产负债表 (,KzyR=*'  
bank                                                 银行 m_.9P Z  
bank account                                    银行账户，银行户头 ?d+ri  
bank statement                                 银行对账单 hu.p;A3p;  
barter transaction                              易货交易，以物换物交易 c\/-*OYr<  
basis of audit                                    审计依据 2|ej~}Y  
basis of preparation                                (会计报表的)编制基础 HJBGxyw  
book of account                               账目，账簿 bg|dV  
borrowing                                         借款，贷款，借债 LH.Gf  
branch                                              分支，分支机构，分店 a,(nf1@5  
brought forward                                (账户余额等的)承上年，承上期，承上页 UA4c4~$S  
budget                                              预算 JI cm$  
building                                      建筑物；大楼 -xbs'[  
business conditions                                  业务情况，经营情况  A@9\Qd  
business licence                               (企业等的)营业执照 'n=bQ"bQu  
business relation                                业务关系 g/}d> 6  
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