[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 -{tB&V~+v  
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审计词汇英汉对照 ' q:t48&  
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ability to continue as a going concern               持续经营能力 },;ymk|g[  
acceptability                                     可接受性，可接受程度 >2%*(nL  
acceptable level of detection risk                     检查风险的可接受水平 0kp#+&)+  
acceptance of engagement                       接受委托 M'"@l$[QM  
accepting the engagement for the first time              首次接受委托 E7K(I ?  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 (r]3tGp  
account balance                                账户余额 !B#Lea  
account for                                       对……进行会计处理，核算；解释 42Vz6 k:  
accounting                                        会计，会计学 j18qY4Gw)  
accounting advisory serve                        会计咨询服务 n:# gKR-J  
accounting firm                                 会计师事务所 ;Wws;.~  
accounting information                      会计信息，会计资料 OK6c"*<z  
accounting period                             会计期间 M]RbaXZ9  
accounting policies                                   会计政策 Jn/"(mM  
accounting professional bodies                 会计职业组织，会计职业团体 MBO3y&\S4  
accounting records                                   会计记录 _?+gfi+  
accounting responsibility                           会计责任 |1@/gqa  
accounting service                             会计服务 T,sArKBI  
accounting standards                                会计准则 9\aR{e,1  
Accounting Standards for Business Enterprises       企业会计准则 4%]wd}'#Un  
accounting system                             会计系统 aUBGp: (  
accounting treatment                                会计处理 *u|bmt  
accuracy                                    准确性，精确性 fF\s5f#:  
additional audit procedures                      追加审计程序 %e71BZo~^s  
addressee                                         收件人，收信人 O'OVj   
Administration of State-owned Assets  (the～)     国有资产管理局 *_aeK~du.  
administrative laws and regulations                 行政法规 xD#r5  
adverse impact                                 不利影响，负面影响 \+STl#3*q  
adverse opinion                                反对意见 QQB\$[M!Z  
advisory group                                  咨询组，顾问组 }!W,/=z*  
agency fee                                        代理费，代理费用 BJ]4j-^o  
aggregate                                          总计，合计为…… S\F;b{S1  
alternation of document and record                 变造文件和记录 .+'`A"$8  
alternative audit procedures                      替代审计程序，备选审计程序 &f:"p*=a\  
amend                                              修改，修订 +-VkRr#  
amortisation                                      摊销 **%/Ke[  
analytical capacity                             分析能力 h5x_Vjj  
analytical procedures                               分析性程序 JS&=V67[  
annual financial statements                        年度会计报表，年度财务报表 xP3v65Q1  
appendix                                          附录，附表 qNH= W?T8.  
applicable                                         适用的 p7\}X.L  
applicable laws and regulations                 适用的法规 3miEF0x[  
application systems                                  应用系统 CflGj0oy8  
apply consistently                              一贯地执行，一贯地实施 .sO.Y<-fl  
appropriate                                       适当的，合适的； h]DS$WZ  
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appropriate authorization                          适当的授权 {!$E\e^d  
appropriateness of audit evidence                    审计证据的适当性 bw@"MF{  
approval                                    批准，核准 :dZq!1~t  
assertion                                    (会计报表上的)认定；确认 P{'T9U|O-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~ PO)>;  
asset                                                 资产，财产 '`/Qr~]  
asset restructuring                             资产重组 %`kO\q_  
assignment of duties                                 职责的划分 sbxOnwP\  
assistant                                     助理，助理人员 K
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associated company                                 联属公司，联营公司 Ic%c%U=i  
association                                        联合，结合；协会，社团 x8#bd{  
assumption                                       假设，假定 ?8g*"&cn  
at a given date                                         在某一特定时日 y)s+/Teb  
attestation                                         鉴证，公证 '_f]qNy  
attestation service                             鉴证服务 "M)kV5v%  
audit adjustment                                审计调整 rW.o_z03^  
audit areas                                        审计领域 yBd#*3K1  
audit conclusion                                审计结论 8BL]]gT-I  
audit effectiveness                             审计效果 9K9{$jN~  
audit efficiency                                  审计效率 V<ZohB?y  
audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 Qh4<HQ<9  
audit fee                                    审计费 , ;'y <GA  
audit files                                          审计档案 MDHTZ94\Q  
audit findings                                     审计中发现的事项 $IM}d"/9  
audit implementation stage                        审计实施阶段 3kTOWIX  
audit mark                                        审计标识 yX^/Oc@j  
audit materiality                                 审计重要性 w?r  
audit method                                     审计方法 <B }4}-}  
audit objective                                         审计目标，审计目的 |>/T*zk<  
audit of financial statements                      会计报表审计，财务报表审计 9`A}-YA!  
audit opinion                                     审计意见 W?`%it5  
audit period                                      被审计期间，被审计年度 lK}W%hzU  
audit plan                                          审计计划 )_m#|U?Rex  
audit planning                                    编制审计计划，制定审计计划，审计计划 5uVSbo.  
audit planning stage                                  审计计划阶段 %Sgdhgk1  
audit procedure                                审计程序 z'FpP  
audit programme                               审计程序表，具体审计计划 aBBTcN%'  
audit report                                       审计报告 F8c^M</  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;;A8TcE '  
audit report with a qualified opinion                 有保留意见的审计报告  Wfw6(L  
audit report with an adverse opinion                否定意见的审计报告 l,I[r$TCf  
audit report with dual dates                      双重日期审计报告 ]vFtByqn  
audit reporting stage                                 审计报告阶段 =54"9*  
audit responsibility                                   审计责任 mbij& 0  
audit results                                      审计结果 WOv m%sX  
audit risk                                          审计风险 B 66-l!xa  
audit sampling                                          审计抽样 dx/NY1  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y(qyuS3h~*  
audit strategies                                  审计策略 cZ<@1I5QK  
audit summary                                         审计总结，审计小结 h#Z5vH  
audit team                                         审计小组 q ,C)AZ  
audit test                                    审计测试 P?.j wI  
audit trail                                          审计轨迹 X\Y:9^5  
audit work                                        审计工作 ,%bG]5  
audit working paper                                 审计工作底稿 ?`,Rkg0fe  
audited financial statement                        审计会计报表，已审计财务报表 da'7* &/  
Auditing Guidelines (the～)                      审计规范指南 x#-+//  
auditing standards                             审计准则 L.%N  
audit-oriented working paper                          (审计)业务类工作底稿 ;Q1/53Y<  
authorisation                                     授权 <b5J"i&m  
authorisation of transaction                       交易的授权 X;~3 U 9  
availability                                         可获得性 _o'3v=5T  
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balance                                      余额；差额；平衡 l2AAEB_C.  
balance sheet                                    资产负债表 l6[0i  
bank                                                 银行 2[O\"a%  
bank account                                    银行账户，银行户头 j06Xz
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bank statement                                 银行对账单 /]_a\x5Ss  
barter transaction                              易货交易，以物换物交易 JUf{;nt
 
basis of audit                                    审计依据 f|U J%}$v;  
basis of preparation                                (会计报表的)编制基础 ~> xV hd  
book of account                               账目，账簿 }
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borrowing                                         借款，贷款，借债 3;N+5*-  
branch                                              分支，分支机构，分店 Ah_Ttj  
brought forward                                (账户余额等的)承上年，承上期，承上页 r"%uP[H  
budget                                              预算 cAL*Md8+  
building                                      建筑物；大楼 SWrt4G  
business conditions                                  业务情况，经营情况 qv+8wJ((  
business licence                               (企业等的)营业执照 hj8S".A_  
business relation                                业务关系 4X()D {uR  
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