[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 j2\bCGY  
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审计词汇英汉对照  58\Rl  
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ability to continue as a going concern               持续经营能力 tsVQXvo  
acceptability                                     可接受性，可接受程度 _tTtq/z<  
acceptable level of detection risk                     检查风险的可接受水平 WF,<7mx=-  
acceptance of engagement                       接受委托 x9k(mn%,  
accepting the engagement for the first time              首次接受委托 De%WT:v  
access to asset                                         对资产的接触 ];i-d7C  
according to                                     根据，依据，依照 hNgbHzW  
account balance                                账户余额 )8VrGg?  
account for                                       对……进行会计处理，核算；解释 }R4%%)j(Vj  
accounting                                        会计，会计学 !#j y=A  
accounting advisory serve                        会计咨询服务 pp@Jn dlg  
accounting firm                                 会计师事务所 Cx2s5vJX4p  
accounting information                      会计信息，会计资料 ,*$L_itL  
accounting period                             会计期间 6SI`c+'@5  
accounting policies                                   会计政策 uCO-f<b  
accounting professional bodies                 会计职业组织，会计职业团体 W+36"?*k3  
accounting records                                   会计记录 l5_RG,O0A  
accounting responsibility                           会计责任 ,r
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accounting service                             会计服务 2eo]D ?}  
accounting standards                                会计准则 Vp{! Ft8>  
Accounting Standards for Business Enterprises       企业会计准则 'Vq <;.A  
accounting system                             会计系统 (jd)sf6Tj[  
accounting treatment                                会计处理 MkgeECMf  
accuracy                                    准确性，精确性 JJ`RF   
additional audit procedures                      追加审计程序 d2`m0U  
addressee                                         收件人，收信人 Oya:{d&=  
Administration of State-owned Assets  (the～)     国有资产管理局 X`xmV!  
administrative laws and regulations                 行政法规 R#gt~]x6k  
adverse impact                                 不利影响，负面影响 !)gTS5Rh:  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 z+,l"#Vv  
agency fee                                        代理费，代理费用 12qX[39/  
aggregate                                          总计，合计为…… DuX7
 
alternation of document and record                 变造文件和记录 X3&-kU  
alternative audit procedures                      替代审计程序，备选审计程序 )d5Hv2/0  
amend                                              修改，修订 lVF}G[B  
amortisation                                      摊销 Z-X(.Q  
analytical capacity                             分析能力 c-3-,pyM_T  
analytical procedures                               分析性程序 "[M,PI!B  
annual financial statements                        年度会计报表，年度财务报表 tS#=I.ET  
appendix                                          附录，附表 k+#6  
applicable                                         适用的 0?OTa<c  
applicable laws and regulations                 适用的法规 )7!q>^S{B  
application systems                                  应用系统 ~2u~}v5m7  
apply consistently                              一贯地执行，一贯地实施 tQ0iie1Ys  
appropriate                                       适当的，合适的； l2H-E&'
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征用，挪用 P`r@<cgb=  
appropriate authorization                          适当的授权 Xi"+{6  
appropriateness of audit evidence                    审计证据的适当性 2..b/  
approval                                    批准，核准 JLgk?  
assertion                                    (会计报表上的)认定；确认 Ag e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?^I\e{),c  
asset                                                 资产，财产 wJ#fmQXKJ5  
asset restructuring                             资产重组 Mh [TZfV  
assignment of duties                                 职责的划分 u&{}hv&FY  
assistant                                     助理，助理人员 .m%/JquMFM  
associated company                                 联属公司，联营公司 )H=}bqn  
association                                        联合，结合；协会，社团 p1~u5BE7O  
assumption                                       假设，假定 d&[Ct0!++u  
at a given date                                         在某一特定时日 qJV2x.!  
attestation                                         鉴证，公证 yKupPp);  
attestation service                             鉴证服务 ,@I_b  
audit adjustment                                审计调整 12l-NWXf  
audit areas                                        审计领域 <[iw1>  
audit conclusion                                审计结论 6zv-nMZc  
audit effectiveness                             审计效果 Su"9`  
audit efficiency                                  审计效率 tFlLKziU  
audit engagement letter                      审计业务约定书 '"u>;Bq  
audit evidence                                          审计证据  l Ozi|  
audit fee                                    审计费 iA*^`NMaT  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 )}ygzKEa  
audit implementation stage                        审计实施阶段 0zJT_H+  
audit mark                                        审计标识 BG ]w2=  
audit materiality                                 审计重要性 \l)Jb* t  
audit method                                     审计方法 [I6(;lq2  
audit objective                                         审计目标，审计目的 Pn?Ujjv  
audit of financial statements                      会计报表审计，财务报表审计 `N<6)MX3>g  
audit opinion                                     审计意见 Y]>!uwn  
audit period                                      被审计期间，被审计年度 hF m_`J&"  
audit plan                                          审计计划 &n6'r^[D  
audit planning                                    编制审计计划，制定审计计划，审计计划 E k'~i  
audit planning stage                                  审计计划阶段 `N;}Gf-'  
audit procedure                                审计程序 ,Sz`$'^c  
audit programme                               审计程序表，具体审计计划 %E<.\\^%  
audit report                                       审计报告 o )\\(^ld  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \\ZR~f!<  
audit report with a qualified opinion                 有保留意见的审计报告 rE->z
  
audit report with an adverse opinion                否定意见的审计报告 pFB^l|\ ]  
audit report with dual dates                      双重日期审计报告 nK!yu?mS  
audit reporting stage                                 审计报告阶段 o7:~C]  
audit responsibility                                   审计责任 ]81t~t9LQ  
audit results                                      审计结果 N@qP}/}8  
audit risk                                          审计风险 +,;"?j6<p  
audit sampling                                          审计抽样 J#1-Le8@  
audit sampling techniques                         审计抽样方法，审计抽样技术 ot%^FvQ[c  
audit strategies                                  审计策略 ,(&p"O":  
audit summary                                         审计总结，审计小结 -RLY.@'d-M  
audit team                                         审计小组 dnwTD\),  
audit test                                    审计测试 |2Krxi3*  
audit trail                                          审计轨迹 f6of8BOg  
audit work                                        审计工作 :D|5E
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audit working paper                                 审计工作底稿 Ru&>8Ln0  
audited financial statement                        审计会计报表，已审计财务报表 )a7nr<)aU  
Auditing Guidelines (the～)                      审计规范指南 (&Kv]
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auditing standards                             审计准则 l Rk
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audit-oriented working paper                          (审计)业务类工作底稿 mp'Z.4  
authorisation                                     授权 *\-$.w)k  
authorisation of transaction                       交易的授权 p&s~O,Bw$  
availability                                         可获得性 |>Ld'\i8  
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balance                                      余额；差额；平衡 ~vbyX  
balance sheet                                    资产负债表 pftnFOLO  
bank                                                 银行 04j]W]8#  
bank account                                    银行账户，银行户头 @sr~&YhA  
bank statement                                 银行对账单 21T#NYfew  
barter transaction                              易货交易，以物换物交易 2@Nt6r  
basis of audit                                    审计依据 aAbK{=/y_!  
basis of preparation                                (会计报表的)编制基础 yv;KKQ
  
book of account                               账目，账簿 JI3x^[(Z  
borrowing                                         借款，贷款，借债 ,J$XVvwxF  
branch                                              分支，分支机构，分店 ?5IF;vk  
brought forward                                (账户余额等的)承上年，承上期，承上页 >fq]c  
budget                                              预算 G(3wI}  
building                                      建筑物；大楼 FHK{cE  
business conditions                                  业务情况，经营情况 69"4/n7B?  
business licence                               (企业等的)营业执照 i8h^~d2"  
business relation                                业务关系 '=WPi_Z5:C  
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