[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 OUi;f_
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审计词汇英汉对照 <E4(KE  
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ability to continue as a going concern               持续经营能力 bO\++zOF  
acceptability                                     可接受性，可接受程度 5G}4z>-]F)  
acceptable level of detection risk                     检查风险的可接受水平 =O }^2OARo  
acceptance of engagement                       接受委托 &T,|?0>~=J  
accepting the engagement for the first time              首次接受委托 j~k,d .17M  
access to asset                                         对资产的接触 3p=X v%xd  
according to                                     根据，依据，依照 |O_JUl  
account balance                                账户余额 (p[#[CI9  
account for                                       对……进行会计处理，核算；解释 N l@G\_  
accounting                                        会计，会计学 R%WY!I8C  
accounting advisory serve                        会计咨询服务 /P*XB%y  
accounting firm                                 会计师事务所 ;DuVb2~+  
accounting information                      会计信息，会计资料 x#EE_i/W  
accounting period                             会计期间 $&as5z8  
accounting policies                                   会计政策 09-8Xzz  
accounting professional bodies                 会计职业组织，会计职业团体 ~a([e\~  
accounting records                                   会计记录 V1]GOmXz  
accounting responsibility                           会计责任 _u[tv,  
accounting service                             会计服务 =7<JD}G  
accounting standards                                会计准则 EfEgY|V0  
Accounting Standards for Business Enterprises       企业会计准则 Z<i}XCE  
accounting system                             会计系统 rE+B}O  
accounting treatment                                会计处理 .t_t)'L  
accuracy                                    准确性，精确性  4u:SE  
additional audit procedures                      追加审计程序 :hZM$4  
addressee                                         收件人，收信人 r'OqG^6JFN  
Administration of State-owned Assets  (the～)     国有资产管理局 ipwlP|UjQ5  
administrative laws and regulations                 行政法规 0V
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adverse impact                                 不利影响，负面影响 rtuaU=U  
adverse opinion                                反对意见 zWEPwOlI1P  
advisory group                                  咨询组，顾问组 XGB\rfvS  
agency fee                                        代理费，代理费用 a<<4gXx  
aggregate                                          总计，合计为…… xJCxzJ  
alternation of document and record                 变造文件和记录 0F|t@?S  
alternative audit procedures                      替代审计程序，备选审计程序 B>fZH\Y  
amend                                              修改，修订 !zX()V  
amortisation                                      摊销 fkZHy|m  
analytical capacity                             分析能力 >5-1?vi  
analytical procedures                               分析性程序 ]Lub.r  
annual financial statements                        年度会计报表，年度财务报表 dEJqgp}\p  
appendix                                          附录，附表 Vgm'&YT  
applicable                                         适用的 'dKfXYY1`N  
applicable laws and regulations                 适用的法规 1C<cwd;9  
application systems                                  应用系统 f!x9%  
apply consistently                              一贯地执行，一贯地实施 q6>eb  
appropriate                                       适当的，合适的； .$&^yp  
征用，挪用 ZM.'W}J{*  
appropriate authorization                          适当的授权 (03/4*g_s  
appropriateness of audit evidence                    审计证据的适当性 2<@2_wSJ  
approval                                    批准，核准 A<+Dx  
assertion                                    (会计报表上的)认定；确认 2`4m"DtA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /pj[c;a O  
asset                                                 资产，财产 ]{1{XIF  
asset restructuring                             资产重组 H>CbMz1u  
assignment of duties                                 职责的划分 N{v)pu.  
assistant                                     助理，助理人员 TF8#I28AD  
associated company                                 联属公司，联营公司 ?8-Am[xH  
association                                        联合，结合；协会，社团 " @D  
assumption                                       假设，假定 Y*NzY*V\  
at a given date                                         在某一特定时日 KnG7w^  
attestation                                         鉴证，公证 (DiduSJ  
attestation service                             鉴证服务 izl6L  
audit adjustment                                审计调整 *BsK6iV b  
audit areas                                        审计领域 QF>T)1&J[7  
audit conclusion                                审计结论 nJ;^Sz17Q  
audit effectiveness                             审计效果 4qid+ [B  
audit efficiency                                  审计效率 sy"}25s  
audit engagement letter                      审计业务约定书 gA2Wo+\^bq  
audit evidence                                          审计证据 sy
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audit fee                                    审计费 w)EY j+L  
audit files                                          审计档案 j
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audit findings                                     审计中发现的事项 m{Q #f\<  
audit implementation stage                        审计实施阶段 D>7a0p784  
audit mark                                        审计标识 b}
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audit materiality                                 审计重要性 m Q9
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audit method                                     审计方法 XO <0;9|  
audit objective                                         审计目标，审计目的 ~XOmxz0  
audit of financial statements                      会计报表审计，财务报表审计 lbHgxZ  
audit opinion                                     审计意见 8c9HJ9vk  
audit period                                      被审计期间，被审计年度 QL7b<xDQC*  
audit plan                                          审计计划 L2XhrLK.|  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,CqWm9  
audit planning stage                                  审计计划阶段 h1_Z&VJ  
audit procedure                                审计程序 i;O_B5 d  
audit programme                               审计程序表，具体审计计划 Ev7.!  
audit report                                       审计报告 {+J{t\`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &
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audit report with a qualified opinion                 有保留意见的审计报告 ;5tOQ&p%v  
audit report with an adverse opinion                否定意见的审计报告 `\UY5n72  
audit report with dual dates                      双重日期审计报告 %,T*[d&i  
audit reporting stage                                 审计报告阶段 kOydh(yE  
audit responsibility                                   审计责任 UA$IVK&{  
audit results                                      审计结果 yT7$6x  
audit risk                                          审计风险 4}H+hk8-  
audit sampling                                          审计抽样 V%
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audit sampling techniques                         审计抽样方法，审计抽样技术 \W*L9azr  
audit strategies                                  审计策略 ]rv\sD`[  
audit summary                                         审计总结，审计小结 H!IVbL`a{  
audit team                                         审计小组 pAy4%|(  
audit test                                    审计测试 gC1LQ!:;Oi  
audit trail                                          审计轨迹 -pC'C%Q  
audit work                                        审计工作 ]RT  
audit working paper                                 审计工作底稿 `DYhGk  
audited financial statement                        审计会计报表，已审计财务报表 b G:\*1T  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 Y9^l|,bm5  
audit-oriented working paper                          (审计)业务类工作底稿 99=~vNn  
authorisation                                     授权 !UoA6C:  
authorisation of transaction                       交易的授权 +9Tc.3vQ  
availability                                         可获得性 5 bI:xL}  
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balance                                      余额；差额；平衡 UePkSz9EU  
balance sheet                                    资产负债表 5
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bank                                                 银行 .y s_'F-]0  
bank account                                    银行账户，银行户头 ,`H we
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bank statement                                 银行对账单 ^2k jO/  
barter transaction                              易货交易，以物换物交易 ~[Tcl  
basis of audit                                    审计依据 =ANr|d  
basis of preparation                                (会计报表的)编制基础 " aG6u
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book of account                               账目，账簿 nCq'=L,m  
borrowing                                         借款，贷款，借债 @vl$[Z|  
branch                                              分支，分支机构，分店 AX v q
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brought forward                                (账户余额等的)承上年，承上期，承上页 aGbG@c8PRi  
budget                                              预算 6m_mma_,&  
building                                      建筑物；大楼 => (g_\  
business conditions                                  业务情况，经营情况 L3%frIUd  
business licence                               (企业等的)营业执照 D>5)',D8xi  
business relation                                业务关系 Ph=NH8   
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