[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 %@Ks<"9  
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审计词汇英汉对照 &tD`~  
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ability to continue as a going concern               持续经营能力 ~A 8lvuw3  
acceptability                                     可接受性，可接受程度 ynM{hN.+H  
acceptable level of detection risk                     检查风险的可接受水平 A>>@&c:(  
acceptance of engagement                       接受委托 (L|SE4  
accepting the engagement for the first time              首次接受委托 g,y`[dr  
access to asset                                         对资产的接触 .1I];Cy0D  
according to                                     根据，依据，依照 e^&
YQl  
account balance                                账户余额 ADv a@P  
account for                                       对……进行会计处理，核算；解释 NFLmM  
accounting                                        会计，会计学 < q;]  
accounting advisory serve                        会计咨询服务 ,l; &Tb=k  
accounting firm                                 会计师事务所 83i%3[L  
accounting information                      会计信息，会计资料 h,140pW  
accounting period                             会计期间 QJdSNkc6  
accounting policies                                   会计政策 @aCg1Rm  
accounting professional bodies                 会计职业组织，会计职业团体 >w j7Y`  
accounting records                                   会计记录 tsfOPth$*  
accounting responsibility                           会计责任   |J(]  
accounting service                             会计服务 FN,0&D}`  
accounting standards                                会计准则 :1Fm~'  
Accounting Standards for Business Enterprises       企业会计准则 2z0HB+Y}x  
accounting system                             会计系统 h%=b"x  
accounting treatment                                会计处理 d'[aOH4}  
accuracy                                    准确性，精确性 `t!iknOQ$  
additional audit procedures                      追加审计程序 Mh+'f 93  
addressee                                         收件人，收信人 #Z$ 6> Xt  
Administration of State-owned Assets  (the～)     国有资产管理局 =53LapTPJ  
administrative laws and regulations                 行政法规 i+&="Z@  
adverse impact                                 不利影响，负面影响 'R]Z9h  
adverse opinion                                反对意见 RX2= iO"  
advisory group                                  咨询组，顾问组 'hya#rC&(  
agency fee                                        代理费，代理费用 Z7.)[ ;  
aggregate                                          总计，合计为…… lmmyDg1R  
alternation of document and record                 变造文件和记录 f6|3| +  
alternative audit procedures                      替代审计程序，备选审计程序 3:Z(tM&-O  
amend                                              修改，修订 lf|^^2'*2<  
amortisation                                      摊销 ^G2vA8%  
analytical capacity                             分析能力 -S,dG|  
analytical procedures                               分析性程序 "apv)xdW  
annual financial statements                        年度会计报表，年度财务报表 FJU)AjS~  
appendix                                          附录，附表 =dA T^e##  
applicable                                         适用的 o~4n8  
applicable laws and regulations                 适用的法规 akCl05YW  
application systems                                  应用系统 3&y u  
apply consistently                              一贯地执行，一贯地实施 nr-
mf]W&  
appropriate                                       适当的，合适的； _ZS<zQ'  
征用，挪用 }?fa+FQGp  
appropriate authorization                          适当的授权 .9^;? Ts  
appropriateness of audit evidence                    审计证据的适当性 ]oya<C6pR  
approval                                    批准，核准 jQ^Ib]"K  
assertion                                    (会计报表上的)认定；确认 \clWrK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 23OVy^b  
asset                                                 资产，财产 qFs<s<]  
asset restructuring                             资产重组 =u'/\nxCF  
assignment of duties                                 职责的划分 O,OGq0c  
assistant                                     助理，助理人员 c''O+,L1+  
associated company                                 联属公司，联营公司 WX=+\`NyJ(  
association                                        联合，结合；协会，社团 A.h?#%TLL  
assumption                                       假设，假定 8U(a&G6gn  
at a given date                                         在某一特定时日 {a_L /"7  
attestation                                         鉴证，公证 ncA2en?  
attestation service                             鉴证服务 /N^+a-.Qd  
audit adjustment                                审计调整 qt:->yiq+  
audit areas                                        审计领域 Q-au)R,  
audit conclusion                                审计结论 HkV/+ {;S~  
audit effectiveness                             审计效果 +nZG!nP  
audit efficiency                                  审计效率 b,`\"'1  
audit engagement letter                      审计业务约定书 i,<-+L$z  
audit evidence                                          审计证据 0Gs]>B4r/  
audit fee                                    审计费 Z*QRdB%,  
audit files                                          审计档案 "Jwz.,Y\  
audit findings                                     审计中发现的事项 /<2_K4(-{4  
audit implementation stage                        审计实施阶段 ]e3nnS1*.  
audit mark                                        审计标识 dog,vUu  
audit materiality                                 审计重要性 lxz %bC@  
audit method                                     审计方法 [T^6Kzz  
audit objective                                         审计目标，审计目的 UetmO`qju  
audit of financial statements                      会计报表审计，财务报表审计 A+l"  
audit opinion                                     审计意见 o{hKt
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audit period                                      被审计期间，被审计年度 .)GVb<w  
audit plan                                          审计计划 gJ7$G3&oZg  
audit planning                                    编制审计计划，制定审计计划，审计计划 950b9Vn&  
audit planning stage                                  审计计划阶段 Rq9gtx8,=  
audit procedure                                审计程序 :ox CF0Y  
audit programme                               审计程序表，具体审计计划 M@K[i*e  
audit report                                       审计报告 NAU<?q<)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p~b$+8#+  
audit report with a qualified opinion                 有保留意见的审计报告 Ii 8jY_  
audit report with an adverse opinion                否定意见的审计报告 :W&\})  
audit report with dual dates                      双重日期审计报告 h `Mf;'P  
audit reporting stage                                 审计报告阶段 `WT7w']NT  
audit responsibility                                   审计责任 Q4PXC$u  
audit results                                      审计结果 vuP1gem  
audit risk                                          审计风险 c 9[5)  
audit sampling                                          审计抽样 y*D 8XI$  
audit sampling techniques                         审计抽样方法，审计抽样技术 `otQ'e~+t  
audit strategies                                  审计策略 8B+uNN~%]  
audit summary                                         审计总结，审计小结 k);!H+  
audit team                                         审计小组 )?WoLEjq  
audit test                                    审计测试 ;$i'A&)OC  
audit trail                                          审计轨迹 *+z({S_Nv  
audit work                                        审计工作 4kM<L}J#  
audit working paper                                 审计工作底稿 ivq4/Y]-X  
audited financial statement                        审计会计报表，已审计财务报表 u&Fm}/x  
Auditing Guidelines (the～)                      审计规范指南 qSd $$L^  
auditing standards                             审计准则 ZZ(@:F  
audit-oriented working paper                          (审计)业务类工作底稿 1: t>}[Y  
authorisation                                     授权 34=0.{qn  
authorisation of transaction                       交易的授权 |(<L!6  
availability                                         可获得性 e'Pa@]VaC  
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balance                                      余额；差额；平衡 7`}z7nk  
balance sheet                                    资产负债表 W#[!8d35$  
bank                                                 银行 :]s] =q&]  
bank account                                    银行账户，银行户头 ;k8}D *?8  
bank statement                                 银行对账单 OOCeZ3yF(
 
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 A M2M87{t  
basis of preparation                                (会计报表的)编制基础 4=Ey\Px  
book of account                               账目，账簿 >`:+d'Jv0  
borrowing                                         借款，贷款，借债 ~-+Zu<  
branch                                              分支，分支机构，分店 kXr %73s  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?>Aff`dHY  
budget                                              预算 Sx2j~(pOr  
building                                      建筑物；大楼 Q
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business conditions                                  业务情况，经营情况 YYHm0pc  
business licence                               (企业等的)营业执照 Jy_'(hG  
business relation                                业务关系 hbeC|_+   
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