[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 ojvj}ln  
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审计词汇英汉对照 8_<4-<}P:  
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ability to continue as a going concern               持续经营能力 .Asv%p[W  
acceptability                                     可接受性，可接受程度 S}p4iE"n  
acceptable level of detection risk                     检查风险的可接受水平 MjlP+; !  
acceptance of engagement                       接受委托 8V^oP]Y  
accepting the engagement for the first time              首次接受委托 &e6CJ  
access to asset                                         对资产的接触 OQW#a[=WQ  
according to                                     根据，依据，依照 1N7Kv4,  
account balance                                账户余额 1$M@]7e+!+  
account for                                       对……进行会计处理，核算；解释 wiz$fj  
accounting                                        会计，会计学 R" ;xvo*  
accounting advisory serve                        会计咨询服务 P"B0_EuR<T  
accounting firm                                 会计师事务所 Ag{iq(X  
accounting information                      会计信息，会计资料 Llr>9(|  
accounting period                             会计期间 L#E] BY  
accounting policies                                   会计政策 oE#d
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accounting professional bodies                 会计职业组织，会计职业团体 Hemq+]6^  
accounting records                                   会计记录 Jn{OWw2  
accounting responsibility                           会计责任 f7m%|v!  
accounting service                             会计服务 )+:EJH~  
accounting standards                                会计准则 \"X!2  
Accounting Standards for Business Enterprises       企业会计准则 gw,UQbnu  
accounting system                             会计系统 (h>-&.` &  
accounting treatment                                会计处理 U2bjFLd"  
accuracy                                    准确性，精确性 >-H{Z{VDd  
additional audit procedures                      追加审计程序 S H!   
addressee                                         收件人，收信人 T6 '`l?H`;  
Administration of State-owned Assets  (the～)     国有资产管理局 sBr_a5QQ#  
administrative laws and regulations                 行政法规 ,%uo6%  
adverse impact                                 不利影响，负面影响 {NHdyc$  
adverse opinion                                反对意见 ]H`1F1=  
advisory group                                  咨询组，顾问组 KXx32 b,~  
agency fee                                        代理费，代理费用 `DV.+>O-1  
aggregate                                          总计，合计为…… <YdE1{fm  
alternation of document and record                 变造文件和记录 8_{X1bj  
alternative audit procedures                      替代审计程序，备选审计程序 D9 g#Ff6  
amend                                              修改，修订 0u;4%}pD  
amortisation                                      摊销 :Zlwp6  
analytical capacity                             分析能力 " wNJ  
analytical procedures                               分析性程序 7Zlw^'q$:L  
annual financial statements                        年度会计报表，年度财务报表 eAE`#t  
appendix                                          附录，附表 7@D@ucL  
applicable                                         适用的 5`~PR :dN  
applicable laws and regulations                 适用的法规 ~_/(t'9  
application systems                                  应用系统 ibj87K  
apply consistently                              一贯地执行，一贯地实施 n*2Un KaJ  
appropriate                                       适当的，合适的； `aciXlqIF  
征用，挪用 MF5[lK9e  
appropriate authorization                          适当的授权 kM,C3x{A  
appropriateness of audit evidence                    审计证据的适当性 f&Gt|  
approval                                    批准，核准 KrQ1GepJ  
assertion                                    (会计报表上的)认定；确认 E=nIRG|g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bbE!qk;hEP  
asset                                                 资产，财产 ;U-jO &  
asset restructuring                             资产重组 <0Xf9a8>  
assignment of duties                                 职责的划分 5>[u `  
assistant                                     助理，助理人员 ,J+}rPe"sf  
associated company                                 联属公司，联营公司 Zy`m!]G]80  
association                                        联合，结合；协会，社团 h2G$@8t}I  
assumption                                       假设，假定 9Z4nAc
 
at a given date                                         在某一特定时日 ]n6#VTz*  
attestation                                         鉴证，公证 8Vr%n2M  
attestation service                             鉴证服务 AE[b },-[  
audit adjustment                                审计调整 e"|efE  
audit areas                                        审计领域 EV]1ml k$  
audit conclusion                                审计结论 4h|c<-`>t  
audit effectiveness                             审计效果 0Tx6zO  
audit efficiency                                  审计效率 F1*>y  
audit engagement letter                      审计业务约定书 ZOh`(})hy  
audit evidence                                          审计证据 !|^|,"A)  
audit fee                                    审计费 UtoT  
audit files                                          审计档案 H?yK~bGQ  
audit findings                                     审计中发现的事项 ofm#'7P 0  
audit implementation stage                        审计实施阶段 CsGx@\jN  
audit mark                                        审计标识 Hj^1or3R]  
audit materiality                                 审计重要性 H\ F:95  
audit method                                     审计方法 Y]'Z7<U}*E  
audit objective                                         审计目标，审计目的 wW>A_{Y  
audit of financial statements                      会计报表审计，财务报表审计 J')o|5S1N  
audit opinion                                     审计意见 TM%|'^)  
audit period                                      被审计期间，被审计年度 */`ki;\A  
audit plan                                          审计计划  (C\]-E>  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 marQNZ  
audit procedure                                审计程序 (ZUHvvL  
audit programme                               审计程序表，具体审计计划 lXW%FH6c+  
audit report                                       审计报告 M?1Y,5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rV` #[d  
audit report with a qualified opinion                 有保留意见的审计报告 DX#Nf""Pw  
audit report with an adverse opinion                否定意见的审计报告 /:m->
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audit report with dual dates                      双重日期审计报告 , qMzWa  
audit reporting stage                                 审计报告阶段 &6/[B_.  
audit responsibility                                   审计责任 \ 2M_\Q`NY  
audit results                                      审计结果 %~4M+r6T  
audit risk                                          审计风险 @LF,O}[2J  
audit sampling                                          审计抽样 }T(D7|^R  
audit sampling techniques                         审计抽样方法，审计抽样技术 \V;F/Zy(  
audit strategies                                  审计策略 ZgTW.<.%2  
audit summary                                         审计总结，审计小结 L+b6!2O,  
audit team                                         审计小组 (S>C#A=E\  
audit test                                    审计测试 <}C o Qz  
audit trail                                          审计轨迹 xQ f*  
audit work                                        审计工作 }|h# \$w  
audit working paper                                 审计工作底稿 Vh |*p&  
audited financial statement                        审计会计报表，已审计财务报表 t%d Z-Ym  
Auditing Guidelines (the～)                      审计规范指南 r8`ffH  
auditing standards                             审计准则 ^pp\bVh2Q]  
audit-oriented working paper                          (审计)业务类工作底稿 Dj "F\j 1  
authorisation                                     授权 94'&b=5+  
authorisation of transaction                       交易的授权 [_BP )e  
availability                                         可获得性 zfJ
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B zO-z%y  
balance                                      余额；差额；平衡 E>6MeO  
balance sheet                                    资产负债表 uy>q7C  
bank                                                 银行 k =>oO9
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bank account                                    银行账户，银行户头 ?>7[7(|  
bank statement                                 银行对账单 W: z6Koc0  
barter transaction                              易货交易，以物换物交易 )3cAQ'w  
basis of audit                                    审计依据 m+=] m_  
basis of preparation                                (会计报表的)编制基础 ^um<bWNc  
book of account                               账目，账簿 s:n6rG  
borrowing                                         借款，贷款，借债 sA+ }TNhq  
branch                                              分支，分支机构，分店 )W^F2-{  
brought forward                                (账户余额等的)承上年，承上期，承上页 /2&c$9=1  
budget                                              预算 9SX +  
building                                      建筑物；大楼 'p^t^=dQ  
business conditions                                  业务情况，经营情况 y6g&Y.:o  
business licence                               (企业等的)营业执照 #]\Uk,mhZB  
business relation                                业务关系 /J]5H  
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