[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 |v7Je?yh  
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审计词汇英汉对照 })] iN"  
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ability to continue as a going concern               持续经营能力 cr-5t4<jK  
acceptability                                     可接受性，可接受程度 ! x
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acceptable level of detection risk                     检查风险的可接受水平 k'%yvlv  
acceptance of engagement                       接受委托 [nHN@p|  
accepting the engagement for the first time              首次接受委托 #akJhy@m$  
access to asset                                         对资产的接触 9~=zD9,|iA  
according to                                     根据，依据，依照 neu<zSS  
account balance                                账户余额 rPy,PQG2w  
account for                                       对……进行会计处理，核算；解释 rNhS\1-  
accounting                                        会计，会计学 i Ehc<  
accounting advisory serve                        会计咨询服务 L *\[;.mk  
accounting firm                                 会计师事务所 O1jiD_Y!9  
accounting information                      会计信息，会计资料 K?,?.!ev
 
accounting period                             会计期间 rr
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accounting policies                                   会计政策 }ACg#;>/+  
accounting professional bodies                 会计职业组织，会计职业团体 -cUbIbW  
accounting records                                   会计记录 }.D18bE(  
accounting responsibility                           会计责任 Qa/1*Mb  
accounting service                             会计服务 DXD+,y\=  
accounting standards                                会计准则 ,k_ b-/  
Accounting Standards for Business Enterprises       企业会计准则 vbJdhaf  
accounting system                             会计系统 :4[>]&:u3  
accounting treatment                                会计处理 h{"SV*Xpk/  
accuracy                                    准确性，精确性 Z0H_l/g  
additional audit procedures                      追加审计程序 ?`Z:vqp>Z  
addressee                                         收件人，收信人 00IW9B-  
Administration of State-owned Assets  (the～)     国有资产管理局 5-0 &`,  
administrative laws and regulations                 行政法规 LkHH7Pd@  
adverse impact                                 不利影响，负面影响 6H2Bf*i  
adverse opinion                                反对意见 VTR4uT-  
advisory group                                  咨询组，顾问组 Cm8h b
  
agency fee                                        代理费，代理费用 fX:q]  
aggregate                                          总计，合计为…… " ]k}V2l  
alternation of document and record                 变造文件和记录 *6<4ECa7C  
alternative audit procedures                      替代审计程序，备选审计程序 /zh:7N  
amend                                              修改，修订 g:~q&b[q6  
amortisation                                      摊销 {~]5QKg.  
analytical capacity                             分析能力 A-m IWTa  
analytical procedures                               分析性程序 9ec ?L  
annual financial statements                        年度会计报表，年度财务报表 0VQBm^$(  
appendix                                          附录，附表 E4\HI+  
applicable                                         适用的 o1\N) %  
applicable laws and regulations                 适用的法规 U.Vn|s(`z  
application systems                                  应用系统 zQO 1% g  
apply consistently                              一贯地执行，一贯地实施 fzVN;h
 
appropriate                                       适当的，合适的； 45wqX h  
征用，挪用 ~Fo2MwE2~  
appropriate authorization                          适当的授权 5{+>3J  
appropriateness of audit evidence                    审计证据的适当性 X!6dg.n5  
approval                                    批准，核准 }LS.bQKqi,  
assertion                                    (会计报表上的)认定；确认 V %;dTCq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 euV!U}Xr  
asset                                                 资产，财产 \2~\c#-k  
asset restructuring                             资产重组 c1i[1x%
  
assignment of duties                                 职责的划分 7gOu|t  
assistant                                     助理，助理人员 `K@N\V M  
associated company                                 联属公司，联营公司 #a@jt  
association                                        联合，结合；协会，社团 L Y4bn)Qf  
assumption                                       假设，假定 4gEw} WiP  
at a given date                                         在某一特定时日 sRBfLN2C  
attestation                                         鉴证，公证 BE&8E\w  
attestation service                             鉴证服务 @6|0H`kv  
audit adjustment                                审计调整 )@U~Li/+  
audit areas                                        审计领域 L~h:>I+pG  
audit conclusion                                审计结论 F5H*z\/={  
audit effectiveness                             审计效果 LZG(T$dI  
audit efficiency                                  审计效率 ?HOnDw.v1  
audit engagement letter                      审计业务约定书 S
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audit evidence                                          审计证据 fUis_?!  
audit fee                                    审计费 8z|]{XW{  
audit files                                          审计档案 r$M<vo6C  
audit findings                                     审计中发现的事项 Lwm /[  
audit implementation stage                        审计实施阶段 w Ad
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audit mark                                        审计标识 je#LD  
audit materiality                                 审计重要性  HC
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audit method                                     审计方法 (7,Q4T  
audit objective                                         审计目标，审计目的 .i?{h/9y  
audit of financial statements                      会计报表审计，财务报表审计 HnFH|H<Uf  
audit opinion                                     审计意见 WC_U'nTu4  
audit period                                      被审计期间，被审计年度 ;){ZM,Ox  
audit plan                                          审计计划 6Rif&W.xy  
audit planning                                    编制审计计划，制定审计计划，审计计划 }9B},  
audit planning stage                                  审计计划阶段 Icq zMmb  
audit procedure                                审计程序 >e.vUUQ{  
audit programme                               审计程序表，具体审计计划 Xg
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audit report                                       审计报告 3 %r*~#nz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Iq19IbR8  
audit report with a qualified opinion                 有保留意见的审计报告 ./DlHS;  
audit report with an adverse opinion                否定意见的审计报告 e{4e<hd  
audit report with dual dates                      双重日期审计报告 1PWi~1q{Q  
audit reporting stage                                 审计报告阶段 {@x-T  
audit responsibility                                   审计责任 dci,[TEGu  
audit results                                      审计结果 K'Wv$[~Dc  
audit risk                                          审计风险 pnuwjU-  
audit sampling                                          审计抽样 zcOm"-E-  
audit sampling techniques                         审计抽样方法，审计抽样技术 41.xi9V2  
audit strategies                                  审计策略 x6\VIP"9L  
audit summary                                         审计总结，审计小结 ,0nrSJED  
audit team                                         审计小组 wr:-n   
audit test                                    审计测试 i8 cmT+}>  
audit trail                                          审计轨迹 $
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audit work                                        审计工作 `x#}co  
audit working paper                                 审计工作底稿 |_s,]:  
audited financial statement                        审计会计报表，已审计财务报表 MR@Qn[RdM  
Auditing Guidelines (the～)                      审计规范指南 wwR}h I(  
auditing standards                             审计准则 y'oH>l+n  
audit-oriented working paper                          (审计)业务类工作底稿 7FaF]G  
authorisation                                     授权 /{[tU-}qJ  
authorisation of transaction                       交易的授权 RMs8aZCa  
availability                                         可获得性 \Q|,0`  
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balance                                      余额；差额；平衡 /UR;,ts  
balance sheet                                    资产负债表 qM Qu!%o  
bank                                                 银行 nD 4C $  
bank account                                    银行账户，银行户头 SuV3$-);z  
bank statement                                 银行对账单 J5f}-W@  
barter transaction                              易货交易，以物换物交易 ?%Q=l;W.  
basis of audit                                    审计依据 z} r  
basis of preparation                                (会计报表的)编制基础 Y)GU{  
book of account                               账目，账簿 PF)s>  
borrowing                                         借款，贷款，借债 U: <  
branch                                              分支，分支机构，分店 .UN?Ak*R  
brought forward                                (账户余额等的)承上年，承上期，承上页 |hDN$By  
budget                                              预算 vy-(:aH7U  
building                                      建筑物；大楼 M3d%$q)<rW  
business conditions                                  业务情况，经营情况 j39"iAn  
business licence                               (企业等的)营业执照 931GJA~g  
business relation                                业务关系 i_!$bk<yo  
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