[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 s}Y_og_c  
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审计词汇英汉对照 QC@nRy8%  
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ability to continue as a going concern               持续经营能力 i,HafY  
acceptability                                     可接受性，可接受程度 Vs@
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acceptable level of detection risk                     检查风险的可接受水平 vbT"}+^Sh  
acceptance of engagement                       接受委托 |+Gv)Rvp  
accepting the engagement for the first time              首次接受委托 xj6ht/qq  
access to asset                                         对资产的接触 5 :O7cBr  
according to                                     根据，依据，依照 MbY?4i00%h  
account balance                                账户余额 paFiuQ  
account for                                       对……进行会计处理，核算；解释 xWkCP2$?P  
accounting                                        会计，会计学 bvyX(^I[q  
accounting advisory serve                        会计咨询服务 AKWM7fI  
accounting firm                                 会计师事务所 !63>II  
accounting information                      会计信息，会计资料 }yM /z  
accounting period                             会计期间 >KF1]/y<  
accounting policies                                   会计政策 Rou$`<{H  
accounting professional bodies                 会计职业组织，会计职业团体 J:6wFmU  
accounting records                                   会计记录 $
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accounting responsibility                           会计责任 aD yHIh8  
accounting service                             会计服务 Ej c%D SG  
accounting standards                                会计准则 7R9S%  
Accounting Standards for Business Enterprises       企业会计准则 #i$/qk=N  
accounting system                             会计系统 Y{c_5YYf  
accounting treatment                                会计处理 Y=RdxCCx4  
accuracy                                    准确性，精确性 Jpi\n- d!  
additional audit procedures                      追加审计程序 43cdWd%  
addressee                                         收件人，收信人 EW;R^?Z  
Administration of State-owned Assets  (the～)     国有资产管理局 3;fuz Kk@b  
administrative laws and regulations                 行政法规 _`6fGu& W  
adverse impact                                 不利影响，负面影响 O{b.-<  
adverse opinion                                反对意见 JNY;;9o  
advisory group                                  咨询组，顾问组 _TF\y@hF*D  
agency fee                                        代理费，代理费用 K9JW&5Q  
aggregate                                          总计，合计为…… !Jh/M^  
alternation of document and record                 变造文件和记录 kpc3l[.A  
alternative audit procedures                      替代审计程序，备选审计程序 (Uo:WyVj|F  
amend                                              修改，修订 K-D{Z7J^l  
amortisation                                      摊销 \i Ylh HD  
analytical capacity                             分析能力 sW/^82(dM  
analytical procedures                               分析性程序 }9n{E-bj*  
annual financial statements                        年度会计报表，年度财务报表 ` VL`8
  
appendix                                          附录，附表 J*)Vpk  
applicable                                         适用的 5|l&` fv`  
applicable laws and regulations                 适用的法规 c.5?Q>!+  
application systems                                  应用系统 \@yx;}bdI  
apply consistently                              一贯地执行，一贯地实施 pJM~'tlHV  
appropriate                                       适当的，合适的； VCOz?Y*  
征用，挪用 7^Y"K  
appropriate authorization                          适当的授权 =-#>NlB$w  
appropriateness of audit evidence                    审计证据的适当性 . J"g.Q  
approval                                    批准，核准 25xpq^Zw  
assertion                                    (会计报表上的)认定；确认 ~*-(_<FH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L_fu<W  
asset                                                 资产，财产 "P A
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asset restructuring                             资产重组 MB$K ?"Y  
assignment of duties                                 职责的划分 bn`1JI@S4  
assistant                                     助理，助理人员 rLMjN#`^  
associated company                                 联属公司，联营公司 +5n,/YjS`  
association                                        联合，结合；协会，社团 U1pL `P1  
assumption                                       假设，假定 CA2 ,  
at a given date                                         在某一特定时日 wwnl_9a  
attestation                                         鉴证，公证 J}?F4  
attestation service                             鉴证服务 \x JGR!  
audit adjustment                                审计调整 <5qXC.{Cyp  
audit areas                                        审计领域 !acm@"Ea  
audit conclusion                                审计结论 <uGc=Du  
audit effectiveness                             审计效果 Rs@2Pe$3  
audit efficiency                                  审计效率 dZnAdlJ  
audit engagement letter                      审计业务约定书 I[|5 DQ  
audit evidence                                          审计证据 =rBNEd  
audit fee                                    审计费 FJ}RT*7_C  
audit files                                          审计档案 nSxFz!  
audit findings                                     审计中发现的事项 aAY=0rCI-  
audit implementation stage                        审计实施阶段 1+;Z0$edxz  
audit mark                                        审计标识 V=!tZ[4z$h  
audit materiality                                 审计重要性 56i9V9{2  
audit method                                     审计方法 fVCpG~&t  
audit objective                                         审计目标，审计目的 c"X`OB  
audit of financial statements                      会计报表审计，财务报表审计 n W 2[x;  
audit opinion                                     审计意见 fp^!?u  
audit period                                      被审计期间，被审计年度 "b&[W$e  
audit plan                                          审计计划 d!0p^!3  
audit planning                                    编制审计计划，制定审计计划，审计计划 _tE`W96 J  
audit planning stage                                  审计计划阶段 V+7x_>!&)  
audit procedure                                审计程序 OhT?W
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audit programme                               审计程序表，具体审计计划 ur\v[k=  
audit report                                       审计报告 -)%l{@Mr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c`]_Q1'30w  
audit report with a qualified opinion                 有保留意见的审计报告 ?#|Y'%a"  
audit report with an adverse opinion                否定意见的审计报告 gC-3ghmgS  
audit report with dual dates                      双重日期审计报告 zcCX;N  
audit reporting stage                                 审计报告阶段 9! hiCqA&  
audit responsibility                                   审计责任 %X(iAoxbj  
audit results                                      审计结果 `9;:mR $  
audit risk                                          审计风险 R +H0+omj  
audit sampling                                          审计抽样 <ptZY.8N  
audit sampling techniques                         审计抽样方法，审计抽样技术 =5bef8O  
audit strategies                                  审计策略 #T0uPK ;  
audit summary                                         审计总结，审计小结 o#V}l^uU=  
audit team                                         审计小组 7hPiPv  
audit test                                    审计测试 ` <+MR6M  
audit trail                                          审计轨迹 +an.z3?w  
audit work                                        审计工作 <Wgp$qt;  
audit working paper                                 审计工作底稿 Yj+p^@{S2P  
audited financial statement                        审计会计报表，已审计财务报表 tuzw%=Ey  
Auditing Guidelines (the～)                      审计规范指南 m Cvgs  
auditing standards                             审计准则 U_ j\UQC  
audit-oriented working paper                          (审计)业务类工作底稿 HIUB:  
authorisation                                     授权 gzS6{570
 
authorisation of transaction                       交易的授权 )H&rr(  
availability                                         可获得性 ?1\rf$l8  
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balance                                      余额；差额；平衡 [R$iX  
balance sheet                                    资产负债表
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bank                                                 银行 zTODV<-`  
bank account                                    银行账户，银行户头 "F nH>g-  
bank statement                                 银行对账单 QkJAjmB  
barter transaction                              易货交易，以物换物交易 LF\4>(C2g  
basis of audit                                    审计依据 - inZX`afA  
basis of preparation                                (会计报表的)编制基础 s+{)K  
book of account                               账目，账簿 "
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borrowing                                         借款，贷款，借债 L;d(|7BVv  
branch                                              分支，分支机构，分店 kWVaHZr  
brought forward                                (账户余额等的)承上年，承上期，承上页 IbFS8 *a\  
budget                                              预算 ZzZy2.7  
building                                      建筑物；大楼 9r,)Bw!RP  
business conditions                                  业务情况，经营情况 9os>k*  
business licence                               (企业等的)营业执照 }GV5':W@WG  
business relation                                业务关系 @Vl
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