[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 uTdz$Nh  
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审计词汇英汉对照 iAeq%N1(0  
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ability to continue as a going concern               持续经营能力 !<F5W<V  
acceptability                                     可接受性，可接受程度 -I z,vd  
acceptable level of detection risk                     检查风险的可接受水平 ] pv!Ll  
acceptance of engagement                       接受委托 bn=7$Ax  
accepting the engagement for the first time              首次接受委托 0Ag2zx  
access to asset                                         对资产的接触 !,sQB_09C  
according to                                     根据，依据，依照 @Y ?p-&  
account balance                                账户余额 kLXa1^Lq  
account for                                       对……进行会计处理，核算；解释 0Ca/[_  
accounting                                        会计，会计学 :3b\pEO9\  
accounting advisory serve                        会计咨询服务 E{\T?dk1$  
accounting firm                                 会计师事务所 @HY P_hR  
accounting information                      会计信息，会计资料 
m6@;!*Y  
accounting period                             会计期间 dV^ck+
 
accounting policies                                   会计政策 SPvKq=,
 
accounting professional bodies                 会计职业组织，会计职业团体 f%P#.  
accounting records                                   会计记录 fF5\\_,  
accounting responsibility                           会计责任 > lI2r}  
accounting service                             会计服务 )Q<u0AxAn  
accounting standards                                会计准则 4KW_#d`t  
Accounting Standards for Business Enterprises       企业会计准则 821 6_Qm  
accounting system                             会计系统 M?DXCsZ,)s  
accounting treatment                                会计处理 &O5&pet  
accuracy                                    准确性，精确性 RGBntp
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additional audit procedures                      追加审计程序  Sg(\+j=  
addressee                                         收件人，收信人 |T*t3}  
Administration of State-owned Assets  (the～)     国有资产管理局 MB6lKLy6~  
administrative laws and regulations                 行政法规 ,0?3k
  
adverse impact                                 不利影响，负面影响 Q.V+s   
adverse opinion                                反对意见 q1A0-W#4  
advisory group                                  咨询组，顾问组 WpkCF p  
agency fee                                        代理费，代理费用 Re1}aLd  
aggregate                                          总计，合计为…… !F2JT@6  
alternation of document and record                 变造文件和记录 H.O&seY  
alternative audit procedures                      替代审计程序，备选审计程序 Xa$
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amend                                              修改，修订 &}0#(Fa`  
amortisation                                      摊销 !1 <>][F  
analytical capacity                             分析能力 uK[gI6M  
analytical procedures                               分析性程序 461p 4)  
annual financial statements                        年度会计报表，年度财务报表 V|4k=_-  
appendix                                          附录，附表 FX ~
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applicable                                         适用的 wFJ*2W:  
applicable laws and regulations                 适用的法规 Gd|j
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application systems                                  应用系统 & 5'cN  
apply consistently                              一贯地执行，一贯地实施 <}%gZ:Z6g  
appropriate                                       适当的，合适的； Tq%##  
征用，挪用 !A+jX7Nb  
appropriate authorization                          适当的授权 9"dZ4{\!  
appropriateness of audit evidence                    审计证据的适当性 hgdr\ F  
approval                                    批准，核准 j$k/oQ  
assertion                                    (会计报表上的)认定；确认 \~T&C5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Fn;Gq-^7@  
asset                                                 资产，财产 nd h\+7  
asset restructuring                             资产重组 O5JG!bGE_F  
assignment of duties                                 职责的划分 4@@gC&:Y  
assistant                                     助理，助理人员 (V`ddP-  
associated company                                 联属公司，联营公司 E q5X/Hx  
association                                        联合，结合；协会，社团 )!sjXiC!h  
assumption                                       假设，假定 2'?C  
at a given date                                         在某一特定时日 FuP~_ E~  
attestation                                         鉴证，公证 eM^Y  
attestation service                             鉴证服务 W"s)s  
audit adjustment                                审计调整 ?Lr: >  
audit areas                                        审计领域 $o*p#LU  
audit conclusion                                审计结论 D ~NWP%H  
audit effectiveness                             审计效果 tk+t3 +  
audit efficiency                                  审计效率 (2/i1)Cq  
audit engagement letter                      审计业务约定书 p8z"Jn2P  
audit evidence                                          审计证据 XE;aJ'kt  
audit fee                                    审计费 l, -q:8  
audit files                                          审计档案 mXUe/*r0T  
audit findings                                     审计中发现的事项 ~0L:c&V  
audit implementation stage                        审计实施阶段 e!4Kl:  
audit mark                                        审计标识 rU7t~DKS  
audit materiality                                 审计重要性 p49T3V  
audit method                                     审计方法 *35o$P4
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audit objective                                         审计目标，审计目的 22D,,nC0+=  
audit of financial statements                      会计报表审计，财务报表审计 tBE-:hX*  
audit opinion                                     审计意见 ?WrL<?r)}U  
audit period                                      被审计期间，被审计年度 )GJlQ1x  
audit plan                                          审计计划 -raZ6?Zjc  
audit planning                                    编制审计计划，制定审计计划，审计计划 Aoy=gK  
audit planning stage                                  审计计划阶段 _/F}y[B7d  
audit procedure                                审计程序 wKy4Ic+RV  
audit programme                               审计程序表，具体审计计划 JvD`RUh  
audit report                                       审计报告 9~}8?kPNw=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mtNB09E(  
audit report with a qualified opinion                 有保留意见的审计报告 Le,+jm  
audit report with an adverse opinion                否定意见的审计报告 7 '7a`-W  
audit report with dual dates                      双重日期审计报告 KI5099_/  
audit reporting stage                                 审计报告阶段 &-ZRS/_d>  
audit responsibility                                   审计责任 |d_ rK2  
audit results                                      审计结果 +fq;o8q  
audit risk                                          审计风险 Oz.Zxw  
audit sampling                                          审计抽样 CdiL{zH\3  
audit sampling techniques                         审计抽样方法，审计抽样技术 zfUkHL6  
audit strategies                                  审计策略 fq0[7Yb  
audit summary                                         审计总结，审计小结 15!b]':  
audit team                                         审计小组 4\2~wS
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audit test                                    审计测试 Y\{lQMCy  
audit trail                                          审计轨迹 Nv\<>gA:  
audit work                                        审计工作 G C~N$!*  
audit working paper                                 审计工作底稿 5$ rV0X,O  
audited financial statement                        审计会计报表，已审计财务报表 ]w9syz8X  
Auditing Guidelines (the～)                      审计规范指南 #pX+~{  
auditing standards                             审计准则 GI#TMFz3  
audit-oriented working paper                          (审计)业务类工作底稿 ^r~R]stE^  
authorisation                                     授权 '8f h(`  
authorisation of transaction                       交易的授权 +F6R@@rWr  
availability                                         可获得性 c]:@y"W5$  
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balance                                      余额；差额；平衡 .y~~[QF}8  
balance sheet                                    资产负债表 #>qA&*+{n  
bank                                                 银行 7>|p_o`e  
bank account                                    银行账户，银行户头 e irRAU  
bank statement                                 银行对账单 JLV?n,nF  
barter transaction                              易货交易，以物换物交易 xqaw00,s  
basis of audit                                    审计依据 LY(h>`  
basis of preparation                                (会计报表的)编制基础 SlUt &+)  
book of account                               账目，账簿 +@K8:}lOW
 
borrowing                                         借款，贷款，借债 =|bW >y  
branch                                              分支，分支机构，分店 }ilX 2s?>  
brought forward                                (账户余额等的)承上年，承上期，承上页 r#K"d  
budget                                              预算 +PkN~m`  
building                                      建筑物；大楼 74*iF'f?c  
business conditions                                  业务情况，经营情况 aV?r%'~Z  
business licence                               (企业等的)营业执照 ^b(>Bg)T  
business relation                                业务关系 k3t2{=&'&x  
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