[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 0upZ4eN  
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审计词汇英汉对照 o%Qn%gaX  
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ability to continue as a going concern               持续经营能力 {Z[kvXf"mZ  
acceptability                                     可接受性，可接受程度 ]d&;QZ#w  
acceptable level of detection risk                     检查风险的可接受水平 ]08
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acceptance of engagement                       接受委托 ayA_[{j%X  
accepting the engagement for the first time              首次接受委托 9AQ2FD  
access to asset                                         对资产的接触 / pR,l5  
according to                                     根据，依据，依照  a6
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account balance                                账户余额 uYc&Q$U  
account for                                       对……进行会计处理，核算；解释 H329P* P  
accounting                                        会计，会计学 %,)Xi  
accounting advisory serve                        会计咨询服务 8ZO~=e  
accounting firm                                 会计师事务所 ;Y(~'KF  
accounting information                      会计信息，会计资料 "QY~V{u5  
accounting period                             会计期间 .>(qZEF  
accounting policies                                   会计政策 aII:Pzh]B  
accounting professional bodies                 会计职业组织，会计职业团体 )v.\4Q4  
accounting records                                   会计记录 lHPhZ(Z  
accounting responsibility                           会计责任 sM%.=
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accounting service                             会计服务 F=kiYa}  
accounting standards                                会计准则 2f-Or/v  
Accounting Standards for Business Enterprises       企业会计准则 I~c}&'V  
accounting system                             会计系统 WJ]g7!Ks  
accounting treatment                                会计处理 m3_)UIJZ  
accuracy                                    准确性，精确性 E`uK7 2j  
additional audit procedures                      追加审计程序 Cd7d-'EQn  
addressee                                         收件人，收信人 :SpPT  
Administration of State-owned Assets  (the～)     国有资产管理局 5wMEp" YHE  
administrative laws and regulations                 行政法规 m^,3jssdA  
adverse impact                                 不利影响，负面影响 gr$H?|n l  
adverse opinion                                反对意见 sk`RaDq@;  
advisory group                                  咨询组，顾问组 =TXc- J  
agency fee                                        代理费，代理费用 8m)E~6  
aggregate                                          总计，合计为…… DzCb'#   
alternation of document and record                 变造文件和记录 ~bJ*LM?wOP  
alternative audit procedures                      替代审计程序，备选审计程序 eD 7Rv<  
amend                                              修改，修订 i{/ nHrN  
amortisation                                      摊销 .'N#qs_  
analytical capacity                             分析能力 i'vjvc~   
analytical procedures                               分析性程序 k\M">K0E  
annual financial statements                        年度会计报表，年度财务报表 \R<OT%8  
appendix                                          附录，附表  '+C%]p  
applicable                                         适用的 $d7{q3K&1  
applicable laws and regulations                 适用的法规 4'# _b  
application systems                                  应用系统 &Lgi  
apply consistently                              一贯地执行，一贯地实施 ZsYT&P2  
appropriate                                       适当的，合适的； &rxR"^x\  
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appropriate authorization                          适当的授权 *CXVA&?  
appropriateness of audit evidence                    审计证据的适当性 LIHf]+  
approval                                    批准，核准 "'"dcA  
assertion                                    (会计报表上的)认定；确认 uc;QSVWGy8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _qqJ>E<0  
asset                                                 资产，财产 _Msaub!N  
asset restructuring                             资产重组 x;*KRO  
assignment of duties                                 职责的划分 O8ZHI
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assistant                                     助理，助理人员 -n~VMLd?@  
associated company                                 联属公司，联营公司 Z?-l-sK  
association                                        联合，结合；协会，社团 I^6z
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assumption                                       假设，假定 ~UJ_Rr54  
at a given date                                         在某一特定时日 ouUU(jj02  
attestation                                         鉴证，公证 3^zOG2  
attestation service                             鉴证服务 >j$CM:w  
audit adjustment                                审计调整 Nm=W?i  
audit areas                                        审计领域 oMi"X"C:q  
audit conclusion                                审计结论 FeFH_  
audit effectiveness                             审计效果 |bz,cvlP W  
audit efficiency                                  审计效率 WChJ <[]W  
audit engagement letter                      审计业务约定书 -gV'z5  
audit evidence                                          审计证据 dGz
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audit fee                                    审计费 6y9#am?  
audit files                                          审计档案 <tg>1,C  
audit findings                                     审计中发现的事项 oFV>b  
audit implementation stage                        审计实施阶段 Kq';[Yc  
audit mark                                        审计标识 zW^@\kB0D  
audit materiality                                 审计重要性 b fsTeW+  
audit method                                     审计方法 ~dK)U*Q  
audit objective                                         审计目标，审计目的 Tce2]"^;  
audit of financial statements                      会计报表审计，财务报表审计 f+huhJS5 e  
audit opinion                                     审计意见 [?hc.COE  
audit period                                      被审计期间，被审计年度 dLm~]V3  
audit plan                                          审计计划 7>J8\=  
audit planning                                    编制审计计划，制定审计计划，审计计划 !}^{W)h[  
audit planning stage                                  审计计划阶段 dg1h<]T"9  
audit procedure                                审计程序 3s
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audit programme                               审计程序表，具体审计计划 X@)5F 9  
audit report                                       审计报告 v7/qJ9l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S:Ne g!`  
audit report with a qualified opinion                 有保留意见的审计报告 K/jC>4/c/  
audit report with an adverse opinion                否定意见的审计报告 GV([gs  
audit report with dual dates                      双重日期审计报告 LEkO#F(  
audit reporting stage                                 审计报告阶段 rr#&0`]  
audit responsibility                                   审计责任 iVt6rX  
audit results                                      审计结果 T0Q)}%L  
audit risk                                          审计风险 DxT8;`I%  
audit sampling                                          审计抽样 2, ` =i
 
audit sampling techniques                         审计抽样方法，审计抽样技术 a<M<) {$u  
audit strategies                                  审计策略 ]`&ws
  
audit summary                                         审计总结，审计小结 F"3PP ~  
audit team                                         审计小组 Xb=9~7&,$  
audit test                                    审计测试 ?y7x#_Exc  
audit trail                                          审计轨迹 Jn.WbS  
audit work                                        审计工作 [(Pm\o  
audit working paper                                 审计工作底稿 w7]@QTC  
audited financial statement                        审计会计报表，已审计财务报表 nmVL%66K  
Auditing Guidelines (the～)                      审计规范指南 Y`3>i,S6\  
auditing standards                             审计准则 nJ4i[j8  
audit-oriented working paper                          (审计)业务类工作底稿 `bffw:;%  
authorisation                                     授权 },'2j  
authorisation of transaction                       交易的授权 R$=UJ}>  
availability                                         可获得性 ]v3 9ag_hu  
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balance                                      余额；差额；平衡 
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balance sheet                                    资产负债表 %9xz[Ng  
bank                                                 银行 qd
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bank account                                    银行账户，银行户头 x(7K=K']  
bank statement                                 银行对账单 *S_eYKS
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barter transaction                              易货交易，以物换物交易 |?SK.1pW  
basis of audit                                    审计依据 E[>4b7{g:  
basis of preparation                                (会计报表的)编制基础 2`Xy}9N/Y  
book of account                               账目，账簿 <DCrYt!1}c  
borrowing                                         借款，贷款，借债 Y0=qn'`.  
branch                                              分支，分支机构，分店 jx&pRjP  
brought forward                                (账户余额等的)承上年，承上期，承上页 BM#cosV7%h  
budget                                              预算 h84}lxT ^]  
building                                      建筑物；大楼 hV/$6 8A_  
business conditions                                  业务情况，经营情况 *BT-@V.4  
business licence                               (企业等的)营业执照 |Z<NM#1  
business relation                                业务关系 6yKr5tH4  
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