[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 c_>Gl8J  
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审计词汇英汉对照 s|\)
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ability to continue as a going concern               持续经营能力 5f*_K6,v  
acceptability                                     可接受性，可接受程度 R/=rNUe  
acceptable level of detection risk                     检查风险的可接受水平 4aHogheg  
acceptance of engagement                       接受委托 iVFOOsJ@  
accepting the engagement for the first time              首次接受委托 syw1Z*WK  
access to asset                                         对资产的接触 L$5,RUy  
according to                                     根据，依据，依照 YY;<y%:8Z  
account balance                                账户余额 JX&
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account for                                       对……进行会计处理，核算；解释 -P
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accounting                                        会计，会计学 WZ'Z"'  
accounting advisory serve                        会计咨询服务 7DAP_C  
accounting firm                                 会计师事务所 |0[Buh[_:c  
accounting information                      会计信息，会计资料 ei5YxV6I  
accounting period                             会计期间 @;egnXxF<  
accounting policies                                   会计政策 I Cc{2l  
accounting professional bodies                 会计职业组织，会计职业团体 x0# Bc7y  
accounting records                                   会计记录 QoYEWXT|g  
accounting responsibility                           会计责任 LhL |ETrJ  
accounting service                             会计服务 &l+Qn'N  
accounting standards                                会计准则 SA<\n+>q^  
Accounting Standards for Business Enterprises       企业会计准则 -lo?16w  
accounting system                             会计系统 $9G& wH>{  
accounting treatment                                会计处理 x17:~[c']  
accuracy                                    准确性，精确性 h7#\]2U$[5  
additional audit procedures                      追加审计程序 |S!RQ-CF  
addressee                                         收件人，收信人 b<tV>d"Fv  
Administration of State-owned Assets  (the～)     国有资产管理局 VukbvBWPN  
administrative laws and regulations                 行政法规 v.]{b8RR  
adverse impact                                 不利影响，负面影响 BHr,jC  
adverse opinion                                反对意见 Z Xx1S?u  
advisory group                                  咨询组，顾问组 pB:XNkxL
 
agency fee                                        代理费，代理费用 xUn"Xk hP  
aggregate                                          总计，合计为…… vbmt0d f  
alternation of document and record                 变造文件和记录 Bc8&-eZ,  
alternative audit procedures                      替代审计程序，备选审计程序 RL}?.'!  
amend                                              修改，修订 k7U.]#5V  
amortisation                                      摊销 Z1,rN#p9  
analytical capacity                             分析能力 5{HF'1XgZ*  
analytical procedures                               分析性程序 %m Q&pk  
annual financial statements                        年度会计报表，年度财务报表 FGn"j@m0  
appendix                                          附录，附表 @V 'HX  
applicable                                         适用的 BvP\c_  
applicable laws and regulations                 适用的法规 c+ZOC8R  
application systems                                  应用系统 7L
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apply consistently                              一贯地执行，一贯地实施 6) i-S<(  
appropriate                                       适当的，合适的； neU=1socJ  
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appropriate authorization                          适当的授权 U$5x#{AFp  
appropriateness of audit evidence                    审计证据的适当性 2B4.o*Q\  
approval                                    批准，核准 76D$Nm  
assertion                                    (会计报表上的)认定；确认 ~Z5AImR|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o%'1=d3R1Q  
asset                                                 资产，财产 >12jUm)  
asset restructuring                             资产重组 e[iv"|+  
assignment of duties                                 职责的划分 brTNwRze  
assistant                                     助理，助理人员 !Q"L)%)'A  
associated company                                 联属公司，联营公司 <Z.`X7]Uk  
association                                        联合，结合；协会，社团 (K[e=0Rf  
assumption                                       假设，假定 t0f7dU3e;L  
at a given date                                         在某一特定时日 `!cdxKLR  
attestation                                         鉴证，公证 62ru%<x=  
attestation service                             鉴证服务 v(;yy{>8"  
audit adjustment                                审计调整 Z=8&`  
audit areas                                        审计领域 -,/7u3  
audit conclusion                                审计结论 M.Q HE2  
audit effectiveness                             审计效果 Y[e.1\d'  
audit efficiency                                  审计效率 9gA@D%0  
audit engagement letter                      审计业务约定书 z#!<[**&  
audit evidence                                          审计证据 B{\Y~>]Pj  
audit fee                                    审计费 O^\:J2I(  
audit files                                          审计档案 W!HjO;  
audit findings                                     审计中发现的事项 hbYstK;]Z  
audit implementation stage                        审计实施阶段 1M`>;fjYa  
audit mark                                        审计标识 DSHv BFQ  
audit materiality                                 审计重要性 8\;, d  
audit method                                     审计方法 5$+7Q$Gw  
audit objective                                         审计目标，审计目的 =ttD5p  
audit of financial statements                      会计报表审计，财务报表审计 ^n
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audit opinion                                     审计意见 WCd:(8B  
audit period                                      被审计期间，被审计年度 &M5v EPR  
audit plan                                          审计计划 h];H]15&  
audit planning                                    编制审计计划，制定审计计划，审计计划 U{
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audit planning stage                                  审计计划阶段 RCfeIHL  
audit procedure                                审计程序 zq+2@"q  
audit programme                               审计程序表，具体审计计划 r[):'ys,C  
audit report                                       审计报告 A%EhRAy  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \$Ky AWrZi  
audit report with a qualified opinion                 有保留意见的审计报告 0-OKbw5%=b  
audit report with an adverse opinion                否定意见的审计报告 |63uoRr  
audit report with dual dates                      双重日期审计报告 %gn@B2
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audit reporting stage                                 审计报告阶段 #Qg)4[pMJ  
audit responsibility                                   审计责任 ~:,}?9  
audit results                                      审计结果 C:&Sk\   
audit risk                                          审计风险 w)K547!00  
audit sampling                                          审计抽样 8MW-JZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 '/D 2d  
audit strategies                                  审计策略 5WHqD!7u  
audit summary                                         审计总结，审计小结 K_t >T)K  
audit team                                         审计小组 oGZ
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audit test                                    审计测试 '%_K"r
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audit trail                                          审计轨迹 QgH{J80  
audit work                                        审计工作 < Ed;tq  
audit working paper                                 审计工作底稿 %q r,Ssa/  
audited financial statement                        审计会计报表，已审计财务报表 YG?4DF  
Auditing Guidelines (the～)                      审计规范指南 [+5g 9tBJ  
auditing standards                             审计准则 G]xYQ]  
audit-oriented working paper                          (审计)业务类工作底稿 |61ns6i!  
authorisation                                     授权 Dg~m }La  
authorisation of transaction                       交易的授权 ,d!@5d&Zi  
availability                                         可获得性 IuFr:3(  
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balance                                      余额；差额；平衡 H#X*OJ  
balance sheet                                    资产负债表
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bank                                                 银行 v}5YUM0H`  
bank account                                    银行账户，银行户头 2_bEo  
bank statement                                 银行对账单 @D["#pe,}  
barter transaction                              易货交易，以物换物交易 [T'[7Z  
basis of audit                                    审计依据 G{|"WaKW  
basis of preparation                                (会计报表的)编制基础 ,[N(XstI  
book of account                               账目，账簿 Pdh`Gu1:3  
borrowing                                         借款，贷款，借债 N v0a]Am  
branch                                              分支，分支机构，分店 6]GHC
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brought forward                                (账户余额等的)承上年，承上期，承上页 "Ar|i8^G3  
budget                                              预算 ~[ aV\r?  
building                                      建筑物；大楼 O\oRM2^u}  
business conditions                                  业务情况，经营情况 [".94(qs  
business licence                               (企业等的)营业执照 Pec40g:#F  
business relation                                业务关系 4S+E%b|)  
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