[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 P4F3D
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审计词汇英汉对照 L. EiO({W  
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ability to continue as a going concern               持续经营能力 =Uj-^qcE  
acceptability                                     可接受性，可接受程度  "bm  
acceptable level of detection risk                     检查风险的可接受水平 Wt=|  
acceptance of engagement                       接受委托 ;w%*M}`5  
accepting the engagement for the first time              首次接受委托 2 A\,-*pc  
access to asset                                         对资产的接触 e][B7wZ  
according to                                     根据，依据，依照 rN%F) q#  
account balance                                账户余额 aAA9$  
account for                                       对……进行会计处理，核算；解释 ]]&M@FM2z  
accounting                                        会计，会计学 ^ mS o1?<  
accounting advisory serve                        会计咨询服务 KM!k$;my  
accounting firm                                 会计师事务所 ']>Mp#j  
accounting information                      会计信息，会计资料 }t;(VynV)  
accounting period                             会计期间 &CIVL#];e  
accounting policies                                   会计政策 L W;heO"  
accounting professional bodies                 会计职业组织，会计职业团体 g*F'[Z."  
accounting records                                   会计记录 HS.^y x  
accounting responsibility                           会计责任 a9T@$:  
accounting service                             会计服务 V hk_  
accounting standards                                会计准则 7yx$Nn`(  
Accounting Standards for Business Enterprises       企业会计准则 }Y*VAnY6;  
accounting system                             会计系统 Z-U-N  
accounting treatment                                会计处理 K"0PTWt  
accuracy                                    准确性，精确性 <]T`3W9  
additional audit procedures                      追加审计程序 7yz4'L  
addressee                                         收件人，收信人 <TE%Prd}`  
Administration of State-owned Assets  (the～)     国有资产管理局 G <uyin>  
administrative laws and regulations                 行政法规 ylB7*>[  
adverse impact                                 不利影响，负面影响 sk 2-5S  
adverse opinion                                反对意见 .-IkL|M  
advisory group                                  咨询组，顾问组 bg3"W,bv%  
agency fee                                        代理费，代理费用 :Pg}Zz<  
aggregate                                          总计，合计为…… !Mu|m
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alternation of document and record                 变造文件和记录 OZIW_'Wm/  
alternative audit procedures                      替代审计程序，备选审计程序 )6w}<W*1E  
amend                                              修改，修订 #."Hh<C  
amortisation                                      摊销 ynB_"mg  
analytical capacity                             分析能力 jC3Vbm&ZZ  
analytical procedures                               分析性程序 {XWZ<OjG  
annual financial statements                        年度会计报表，年度财务报表 2PeR   
appendix                                          附录，附表 v0kqu  
applicable                                         适用的 !TP@- X;  
applicable laws and regulations                 适用的法规 #_|sgS?1  
application systems                                  应用系统 sU!6hk  
apply consistently                              一贯地执行，一贯地实施 eh,~F  
appropriate                                       适当的，合适的； ]/!<PF  
征用，挪用 `iJhG^w9M  
appropriate authorization                          适当的授权 $F/EJ
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appropriateness of audit evidence                    审计证据的适当性 \y88d4zX  
approval                                    批准，核准 3 AHY|  
assertion                                    (会计报表上的)认定；确认 je6CDFqw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d @*GUmJ  
asset                                                 资产，财产 #!9 S}b$  
asset restructuring                             资产重组 q\q=PB6r  
assignment of duties                                 职责的划分 L3p`  
assistant                                     助理，助理人员 )'
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associated company                                 联属公司，联营公司 s%!`kWVJ.  
association                                        联合，结合；协会，社团 %&Fk4Z}M  
assumption                                       假设，假定 o d7]tOK9  
at a given date                                         在某一特定时日 +,&O1ykY  
attestation                                         鉴证，公证 H%1$,]F  
attestation service                             鉴证服务 xEltwuDd?  
audit adjustment                                审计调整 Yyfq  
audit areas                                        审计领域 {66fG53x  
audit conclusion                                审计结论 oM)h#8bq  
audit effectiveness                             审计效果 =B];?%  
audit efficiency                                  审计效率 %+F"QI1~0  
audit engagement letter                      审计业务约定书 Y 9=(zOqv  
audit evidence                                          审计证据 Dgql?+2$  
audit fee                                    审计费 Pe_!?:vF  
audit files                                          审计档案 ooj~&fu  
audit findings                                     审计中发现的事项 jr /lk  
audit implementation stage                        审计实施阶段 H Y ynMP  
audit mark                                        审计标识 ;ml 3  
audit materiality                                 审计重要性 z**hD2R !  
audit method                                     审计方法 a|BcnYN  
audit objective                                         审计目标，审计目的 s3 ;DG  
audit of financial statements                      会计报表审计，财务报表审计 m$ LVCB  
audit opinion                                     审计意见 KT.?Xp:z  
audit period                                      被审计期间，被审计年度 +xXH2b$wWC  
audit plan                                          审计计划 J@L9p46,  
audit planning                                    编制审计计划，制定审计计划，审计计划 9ktEm|F3  
audit planning stage                                  审计计划阶段 ]O TH"*j  
audit procedure                                审计程序 LrCk*@  
audit programme                               审计程序表，具体审计计划 $ 3d}"D  
audit report                                       审计报告 nq19Q)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #Ch;0UvFF  
audit report with a qualified opinion                 有保留意见的审计报告 aZk&`Jp z  
audit report with an adverse opinion                否定意见的审计报告 @f!AkzI  
audit report with dual dates                      双重日期审计报告 6QNs\Ucb+  
audit reporting stage                                 审计报告阶段 P0i V<T4^  
audit responsibility                                   审计责任 ZCVl5R(mZ  
audit results                                      审计结果 $ C0TD 7=  
audit risk                                          审计风险 k{AyD`'Q  
audit sampling                                          审计抽样 f7hXQ
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audit sampling techniques                         审计抽样方法，审计抽样技术 0fs$#j  
audit strategies                                  审计策略 -z:&*=  
audit summary                                         审计总结，审计小结 }K(o9$V ^!  
audit team                                         审计小组 U{ ;l0 2S  
audit test                                    审计测试 (9gOtJ  
audit trail                                          审计轨迹 o\
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audit work                                        审计工作 A K/z6XGy  
audit working paper                                 审计工作底稿 #Rew [\$  
audited financial statement                        审计会计报表，已审计财务报表 dp5f7>]:(  
Auditing Guidelines (the～)                      审计规范指南 FZH\Q~IUV  
auditing standards                             审计准则 _J]2~b  
audit-oriented working paper                          (审计)业务类工作底稿 n
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authorisation                                     授权 .9|uQEL  
authorisation of transaction                       交易的授权 6S.~s6o,  
availability                                         可获得性 }E}8_8T6  
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balance                                      余额；差额；平衡 Q0{z).&\(e  
balance sheet                                    资产负债表 H<ZU#U0FZf  
bank                                                 银行 Fvxu>BK  
bank account                                    银行账户，银行户头 X['2b78k  
bank statement                                 银行对账单 DP7C?}(  
barter transaction                              易货交易，以物换物交易 plV7+?G  
basis of audit                                    审计依据 IC{F.2D  
basis of preparation                                (会计报表的)编制基础 `!G7k  
book of account                               账目，账簿 ^*^/]vM  
borrowing                                         借款，贷款，借债 ]]cYLaq(  
branch                                              分支，分支机构，分店 ecX/K.8l  
brought forward                                (账户余额等的)承上年，承上期，承上页 On1v<SD$[  
budget                                              预算 *mBJ?{ !  
building                                      建筑物；大楼 p8,0lo  
business conditions                                  业务情况，经营情况 }t>q9bZ9z  
business licence                               (企业等的)营业执照 \h3e-)  
business relation                                业务关系 yu ,h \  
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