[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 /E{tNd^S  
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审计词汇英汉对照 htrtiJ1  
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ability to continue as a going concern               持续经营能力 _-#o[>2[  
acceptability                                     可接受性，可接受程度 xT* 3QwK  
acceptable level of detection risk                     检查风险的可接受水平 ek/zQM@%  
acceptance of engagement                       接受委托 F4"bMN   
accepting the engagement for the first time              首次接受委托 0|K<$e6IH  
access to asset                                         对资产的接触 \kY:|T  
according to                                     根据，依据，依照 bQ 0Ab"+D  
account balance                                账户余额 "X!1^)W-8  
account for                                       对……进行会计处理，核算；解释 |9.J?YP8 (  
accounting                                        会计，会计学 EBk-qd a}  
accounting advisory serve                        会计咨询服务 yP}
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accounting firm                                 会计师事务所 [g:cG  
accounting information                      会计信息，会计资料 (E,[Ad,$  
accounting period                             会计期间 9mn~57`y  
accounting policies                                   会计政策 g2^{+,/^K  
accounting professional bodies                 会计职业组织，会计职业团体 2h]CZD4  
accounting records                                   会计记录 Y}q~Km  
accounting responsibility                           会计责任 =\oW{?  
accounting service                             会计服务 ez%:>r4  
accounting standards                                会计准则 n"}*C|(k  
Accounting Standards for Business Enterprises       企业会计准则 .X)Wb{7  
accounting system                             会计系统 E+e),qsbO  
accounting treatment                                会计处理 Q3$DX,8?  
accuracy                                    准确性，精确性 cD!E.2[  
additional audit procedures                      追加审计程序 c=?6`m,"M  
addressee                                         收件人，收信人 |%#NA!e4wA  
Administration of State-owned Assets  (the～)     国有资产管理局 8'qlg|{!~  
administrative laws and regulations                 行政法规 P|lDW|}D@  
adverse impact                                 不利影响，负面影响 /[/{m]  
adverse opinion                                反对意见 7B5b +  
advisory group                                  咨询组，顾问组 ,!,M'<?"  
agency fee                                        代理费，代理费用 \Nf#{  
aggregate                                          总计，合计为…… Z!fbc#L6  
alternation of document and record                 变造文件和记录 r|
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alternative audit procedures                      替代审计程序，备选审计程序 9AQ,@xP|  
amend                                              修改，修订 0Krh35R_)F  
amortisation                                      摊销 eLgq )  
analytical capacity                             分析能力 SD8>,  
analytical procedures                               分析性程序 UQYHR+  
annual financial statements                        年度会计报表，年度财务报表 nra)t |m  
appendix                                          附录，附表 <4@8T7  
applicable                                         适用的 p15dbr1  
applicable laws and regulations                 适用的法规 k SCpr0c  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 ]BRwJ2< x  
appropriate                                       适当的，合适的； QuI!`/N)z  
征用，挪用 rFm?Bu  
appropriate authorization                          适当的授权 hgDFhbHtd6  
appropriateness of audit evidence                    审计证据的适当性 VQ2'a/s  
approval                                    批准，核准 3fZoF`<a  
assertion                                    (会计报表上的)认定；确认 $n IE;idk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &m9= q|;m  
asset                                                 资产，财产 _/.VXW  
asset restructuring                             资产重组 ;p<BiC$b  
assignment of duties                                 职责的划分 oOubqx  
assistant                                     助理，助理人员 MYz!zI  
associated company                                 联属公司，联营公司 =,qY\@fq  
association                                        联合，结合；协会，社团 EKN<KnU%  
assumption                                       假设，假定 $83Qd  
at a given date                                         在某一特定时日 cG@Wo8+  
attestation                                         鉴证，公证 Nr)DU.f  
attestation service                             鉴证服务 +u5xK  
audit adjustment                                审计调整 xdaq` ^Bbt  
audit areas                                        审计领域 $3ZQ|X[|+  
audit conclusion                                审计结论 60e{]}Z  
audit effectiveness                             审计效果 '0_W<lGB  
audit efficiency                                  审计效率 2S[:mnK  
audit engagement letter                      审计业务约定书  z.2UZ%:  
audit evidence                                          审计证据 )S`Yl;oL  
audit fee                                    审计费 9asA-'fZ  
audit files                                          审计档案 #(a; w  
audit findings                                     审计中发现的事项 ? IlT[yMw  
audit implementation stage                        审计实施阶段 ;<+Z}d/g9  
audit mark                                        审计标识 pa?AKj]  
audit materiality                                 审计重要性 ** AkpV)  
audit method                                     审计方法 Ro<5c_k  
audit objective                                         审计目标，审计目的 ma
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audit of financial statements                      会计报表审计，财务报表审计 *J':U>p  
audit opinion                                     审计意见 <Zf
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audit period                                      被审计期间，被审计年度 0lOan  
audit plan                                          审计计划 ~-%z:Re'_  
audit planning                                    编制审计计划，制定审计计划，审计计划 8-kR {9r  
audit planning stage                                  审计计划阶段 a?Y>hvI  
audit procedure                                审计程序 )7P>Hj  
audit programme                               审计程序表，具体审计计划 1E4`&?  
audit report                                       审计报告 ~%
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 e~,+rM  
audit report with a qualified opinion                 有保留意见的审计报告 [{&OcEf  
audit report with an adverse opinion                否定意见的审计报告 VtU2&  
audit report with dual dates                      双重日期审计报告 #\_FSr fX  
audit reporting stage                                 审计报告阶段 M9~'dS'XI  
audit responsibility                                   审计责任 Z3u6m0!  
audit results                                      审计结果 gdyWuOx a|  
audit risk                                          审计风险 Y[rCF=ZVH  
audit sampling                                          审计抽样 mT|r:Yr:  
audit sampling techniques                         审计抽样方法，审计抽样技术 KRP6b:+4L  
audit strategies                                  审计策略 auY?Cj'"fs  
audit summary                                         审计总结，审计小结 XC}2GHO<  
audit team                                         审计小组 @q@I(%_`  
audit test                                    审计测试 g@?R"  
audit trail                                          审计轨迹 &=T>($3r94  
audit work                                        审计工作 ku>Bxau4>  
audit working paper                                 审计工作底稿 <@4V G
 
audited financial statement                        审计会计报表，已审计财务报表 dEX67rUj;  
Auditing Guidelines (the～)                      审计规范指南 _KyhX |  
auditing standards                             审计准则 zt!>  
audit-oriented working paper                          (审计)业务类工作底稿 ]a*26AbU+  
authorisation                                     授权  fNyXDCl  
authorisation of transaction                       交易的授权 3fYfj  
availability                                         可获得性 "s`#`'  
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balance                                      余额；差额；平衡 *8u<?~9F  
balance sheet                                    资产负债表 6vU%Y_n=y]  
bank                                                 银行 AnZy oa  
bank account                                    银行账户，银行户头 rV-Xsf7Z  
bank statement                                 银行对账单 a|]}uFr  
barter transaction                              易货交易，以物换物交易 =*6H!bzX  
basis of audit                                    审计依据 `Uvc^  
basis of preparation                                (会计报表的)编制基础 G \$x.  
book of account                               账目，账簿 tpgD{BY^wJ  
borrowing                                         借款，贷款，借债 <p`
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branch                                              分支，分支机构，分店 `:0A uw9h  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;vk>k0S  
budget                                              预算 ]4lC/&nm  
building                                      建筑物；大楼 K&-uW_0  
business conditions                                  业务情况，经营情况 nVP|
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business licence                               (企业等的)营业执照 9sv#TT5V  
business relation                                业务关系 3?!c<^"e  
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