[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,M"a  
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审计词汇英汉对照 `2^(Ss#)  
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ability to continue as a going concern               持续经营能力 6+"gk(  
acceptability                                     可接受性，可接受程度 QFoCi&  
acceptable level of detection risk                     检查风险的可接受水平 ]2ycJ >w  
acceptance of engagement                       接受委托 ?Y D Ml  
accepting the engagement for the first time              首次接受委托 }jU)s{>fb  
access to asset                                         对资产的接触 h|ib*%P_  
according to                                     根据，依据，依照 TDW D8??e  
account balance                                账户余额 ,^ dpn  
account for                                       对……进行会计处理，核算；解释 4d}
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accounting                                        会计，会计学 tB4yj_ZF  
accounting advisory serve                        会计咨询服务 eb6y-TwY  
accounting firm                                 会计师事务所 <X
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accounting information                      会计信息，会计资料 Asq&Z$bB_  
accounting period                             会计期间 @+)T"5_Y[  
accounting policies                                   会计政策 tL1\q
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accounting professional bodies                 会计职业组织，会计职业团体 S
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accounting records                                   会计记录 E
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accounting responsibility                           会计责任 II[-6\d!  
accounting service                             会计服务 -%K}~4J  
accounting standards                                会计准则 C7}iwklcsa  
Accounting Standards for Business Enterprises       企业会计准则 Rz FxO  
accounting system                             会计系统 ~ahu{A4Bw  
accounting treatment                                会计处理 T!pZj_ h=  
accuracy                                    准确性，精确性 FL&Y/5  
additional audit procedures                      追加审计程序 {0AlQ6.@>  
addressee                                         收件人，收信人 )nK+`{;@!  
Administration of State-owned Assets  (the～)     国有资产管理局 ,9ew75Jl  
administrative laws and regulations                 行政法规 D$rn?@&g  
adverse impact                                 不利影响，负面影响 |lu@rN  
adverse opinion                                反对意见 bxBndxl  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 oR7f3';?6  
aggregate                                          总计，合计为…… npbf>n^R  
alternation of document and record                 变造文件和记录 %.Kr`#lCr  
alternative audit procedures                      替代审计程序，备选审计程序 sqjDh  
amend                                              修改，修订 k)y<iHR_o  
amortisation                                      摊销 xgM\6e  
analytical capacity                             分析能力 X &G]ci  
analytical procedures                               分析性程序 ed3wj3@  
annual financial statements                        年度会计报表，年度财务报表 r?^L/HGc  
appendix                                          附录，附表 ~XvMiWuo  
applicable                                         适用的 O`N,aYo  
applicable laws and regulations                 适用的法规 V>UlL&V  
application systems                                  应用系统 wqa p~X  
apply consistently                              一贯地执行，一贯地实施 5Fq+^  
appropriate                                       适当的，合适的； Mpk7$=hjc  
征用，挪用 *#@{&Q(Qh  
appropriate authorization                          适当的授权 Rt5Xqz\6i  
appropriateness of audit evidence                    审计证据的适当性 `bn@;7`X  
approval                                    批准，核准 WU.eeiX  
assertion                                    (会计报表上的)认定；确认 m")p]B&i=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +>c%I&h}`  
asset                                                 资产，财产 |S]fs9  
asset restructuring                             资产重组 /#L4ec-'  
assignment of duties                                 职责的划分 J*ZcZ FbWN  
assistant                                     助理，助理人员 #!_ViG )2^  
associated company                                 联属公司，联营公司 hQNUA|Q=%  
association                                        联合，结合；协会，社团 Z*v`kl  
assumption                                       假设，假定 U9Q[K
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at a given date                                         在某一特定时日 :3J`+V}9;  
attestation                                         鉴证，公证 ~(`MP<  
attestation service                             鉴证服务 vNZ"x)?  
audit adjustment                                审计调整 _6YfPk+  
audit areas                                        审计领域 tn(6T^u  
audit conclusion                                审计结论 sqRvnCD!  
audit effectiveness                             审计效果 oL!C(\ER
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audit efficiency                                  审计效率 ?[DVYP  
audit engagement letter                      审计业务约定书 q%)."10}]  
audit evidence                                          审计证据 C*t0`3g d  
audit fee                                    审计费 M~Er6Zg  
audit files                                          审计档案 e<~bDFH  
audit findings                                     审计中发现的事项 1:u~T@;" `  
audit implementation stage                        审计实施阶段 zY-?Bv_D  
audit mark                                        审计标识 77]lpmC  
audit materiality                                 审计重要性 hVJ}
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audit method                                     审计方法 "tD
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audit objective                                         审计目标，审计目的 w7\ \m9  
audit of financial statements                      会计报表审计，财务报表审计 qK%#$Jgq
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audit opinion                                     审计意见 3J3wKw!`  
audit period                                      被审计期间，被审计年度 <u?\%iJ"  
audit plan                                          审计计划 bZj5qjl`x  
audit planning                                    编制审计计划，制定审计计划，审计计划 A-M6MW  
audit planning stage                                  审计计划阶段 4ZYywDwn  
audit procedure                                审计程序 >J:
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audit programme                               审计程序表，具体审计计划 ]9wTAb  
audit report                                       审计报告 f>Tn#
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 Sg\+al7  
audit report with a qualified opinion                 有保留意见的审计报告 y~VL a  
audit report with an adverse opinion                否定意见的审计报告 k[*> nE  
audit report with dual dates                      双重日期审计报告 (tiE%nF+  
audit reporting stage                                 审计报告阶段 p>+Q6o9O
 
audit responsibility                                   审计责任
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audit results                                      审计结果 "K;""]#wg0  
audit risk                                          审计风险 RS2uk7MB  
audit sampling                                          审计抽样 sn'E}.uhXH  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^^YP kh6sS  
audit strategies                                  审计策略 nY ?&k$n  
audit summary                                         审计总结，审计小结 ~{{7y]3M-  
audit team                                         审计小组 1DH P5q  
audit test                                    审计测试 3,Iu!KB  
audit trail                                          审计轨迹 ]7q|) S\  
audit work                                        审计工作 y6H`FFqK  
audit working paper                                 审计工作底稿 Oz<#s{Z  
audited financial statement                        审计会计报表，已审计财务报表 $9W,1wg  
Auditing Guidelines (the～)                      审计规范指南 m;U_oxb  
auditing standards                             审计准则 w5t|C>  
audit-oriented working paper                          (审计)业务类工作底稿 /8"rCh|m-  
authorisation                                     授权 ^pqJz^PO.  
authorisation of transaction                       交易的授权 dChMjaix  
availability                                         可获得性 s;[WN.  
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balance                                      余额；差额；平衡 I(z16wQ  
balance sheet                                    资产负债表 J M;WCV%NM  
bank                                                 银行 d9l2mJzW  
bank account                                    银行账户，银行户头 xgvwH?<  
bank statement                                 银行对账单 Q+O./1x*,  
barter transaction                              易货交易，以物换物交易 o;OEb  
basis of audit                                    审计依据 !'
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basis of preparation                                (会计报表的)编制基础 R^INl@(O  
book of account                               账目，账簿 . \8"f]~  
borrowing                                         借款，贷款，借债 (Dx p  
branch                                              分支，分支机构，分店 .F/s(  
brought forward                                (账户余额等的)承上年，承上期，承上页 [7,q@>:CS  
budget                                              预算 ^3QJv{ )Q  
building                                      建筑物；大楼 t"vkd  
business conditions                                  业务情况，经营情况 ,hp8b$  
business licence                               (企业等的)营业执照 HI[Pf%${  
business relation                                业务关系 5!Ovd O}g  
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