[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 _qvzZ6  
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审计词汇英汉对照 >eucQ]  
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ability to continue as a going concern               持续经营能力 jSdW?IH  
acceptability                                     可接受性，可接受程度 z#Db~  
acceptable level of detection risk                     检查风险的可接受水平 @@"abhT  
acceptance of engagement                       接受委托 8Bwm+LYr-  
accepting the engagement for the first time              首次接受委托 QQ\\:]iM  
access to asset                                         对资产的接触 3e ?J#;  
according to                                     根据，依据，依照 -s&7zqW  
account balance                                账户余额 0T.kwZ8  
account for                                       对……进行会计处理，核算；解释 v%E~sX&CG  
accounting                                        会计，会计学 M~Ph/  
accounting advisory serve                        会计咨询服务 o@uZU4MM  
accounting firm                                 会计师事务所 . kp3<.  
accounting information                      会计信息，会计资料 |oX1J<LM  
accounting period                             会计期间 bu,xIT^  
accounting policies                                   会计政策 pz ~REsx  
accounting professional bodies                 会计职业组织，会计职业团体 Wo7`gf_(  
accounting records                                   会计记录 \W+Hzf] W#  
accounting responsibility                           会计责任 e {805^X}  
accounting service                             会计服务 w" ,ab j  
accounting standards                                会计准则 [Y-3C47  
Accounting Standards for Business Enterprises       企业会计准则 bEB9J- Q  
accounting system                             会计系统 I/)*pzt8  
accounting treatment                                会计处理 pIl[) %F  
accuracy                                    准确性，精确性 =i:,")W7=  
additional audit procedures                      追加审计程序 35n'sVn  
addressee                                         收件人，收信人 3"LT''  
Administration of State-owned Assets  (the～)     国有资产管理局 c_Jcy  
administrative laws and regulations                 行政法规 nQ08(8  
adverse impact                                 不利影响，负面影响 U$Od)  
adverse opinion                                反对意见 sfzDE&>'  
advisory group                                  咨询组，顾问组 C"R}_C|r)*  
agency fee                                        代理费，代理费用 04#<qd&ob@  
aggregate                                          总计，合计为…… SlI wLv^  
alternation of document and record                 变造文件和记录 K:b^@>XH  
alternative audit procedures                      替代审计程序，备选审计程序 VfkQc$/  
amend                                              修改，修订 .Z(Q7j^  
amortisation                                      摊销 C=x70Y/  
analytical capacity                             分析能力 z C7b  
analytical procedures                               分析性程序 _@! yj  
annual financial statements                        年度会计报表，年度财务报表 NfND@m{/  
appendix                                          附录，附表 4P}d/w?'KL  
applicable                                         适用的 V<Co!2S  
applicable laws and regulations                 适用的法规 :4[_&]H  
application systems                                  应用系统 Q& S 7_  
apply consistently                              一贯地执行，一贯地实施 8f>v[SQ"  
appropriate                                       适当的，合适的； 9gac7(2`)  
征用，挪用 eqk.+~^  
appropriate authorization                          适当的授权  GC7W7B  
appropriateness of audit evidence                    审计证据的适当性 
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approval                                    批准，核准 (&Mv!6]  
assertion                                    (会计报表上的)认定；确认 R{UZCFZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EAV6qW\r5]  
asset                                                 资产，财产 :;KQ]<  
asset restructuring                             资产重组 +2g }wH)l  
assignment of duties                                 职责的划分 e, }{$HStZ  
assistant                                     助理，助理人员 &Xh=bM'/%m  
associated company                                 联属公司，联营公司 ;E0x#JUrw  
association                                        联合，结合；协会，社团 CPcB17!  
assumption                                       假设，假定 \0.!al0  
at a given date                                         在某一特定时日 m'WGK`WIm  
attestation                                         鉴证，公证 %e+{wU}w?2  
attestation service                             鉴证服务 #6mr'e1  
audit adjustment                                审计调整 N5mhs#  
audit areas                                        审计领域 {Zo*FZcaX  
audit conclusion                                审计结论 85BB{T;  
audit effectiveness                             审计效果 x\8gb
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audit efficiency                                  审计效率 ]0=THq\H  
audit engagement letter                      审计业务约定书 2/ejU,S  
audit evidence                                          审计证据  {EJ+   
audit fee                                    审计费 ?MOjtAG0_~  
audit files                                          审计档案 ='6@^6y  
audit findings                                     审计中发现的事项 0u bf]Z  
audit implementation stage                        审计实施阶段 `2`h4[^ [X  
audit mark                                        审计标识 7>f)pfLM  
audit materiality                                 审计重要性 qRXHaQi@9  
audit method                                     审计方法 jQ['f\R  
audit objective                                         审计目标，审计目的 kH?PEA! \  
audit of financial statements                      会计报表审计，财务报表审计 c=aVYQ"2  
audit opinion                                     审计意见 GW2v&Ul7(  
audit period                                      被审计期间，被审计年度 BirnCfj/2  
audit plan                                          审计计划 1w#vy1m J  
audit planning                                    编制审计计划，制定审计计划，审计计划 x\pygzQ/  
audit planning stage                                  审计计划阶段 e#@u&+K/f  
audit procedure                                审计程序 \6!s";=hQ  
audit programme                               审计程序表，具体审计计划 o(D6  
audit report                                       审计报告 YGhHIziI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4KY@y?H g  
audit report with a qualified opinion                 有保留意见的审计报告 3 <Zo{;  
audit report with an adverse opinion                否定意见的审计报告 3iw.yR  
audit report with dual dates                      双重日期审计报告 n1)].`  
audit reporting stage                                 审计报告阶段 %>t4ib_8  
audit responsibility                                   审计责任 uzL|yxt  
audit results                                      审计结果 7e /Kh)5G  
audit risk                                          审计风险 mxICQ>s b  
audit sampling                                          审计抽样 CJ[e^K{  
audit sampling techniques                         审计抽样方法，审计抽样技术 Lbu,VX  
audit strategies                                  审计策略 tDt
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audit summary                                         审计总结，审计小结 ' wKTWmf?\  
audit team                                         审计小组 Tj=@5lj0  
audit test                                    审计测试 J7k=5Fqej;  
audit trail                                          审计轨迹 *}Rd%'  
audit work                                        审计工作 :AyZe7:(D  
audit working paper                                 审计工作底稿 :-~x~ah-  
audited financial statement                        审计会计报表，已审计财务报表 i}> }%l|  
Auditing Guidelines (the～)                      审计规范指南 Fl++rUT  
auditing standards                             审计准则 >Sm#-4B-  
audit-oriented working paper                          (审计)业务类工作底稿 %3T:W\h  
authorisation                                     授权 5K00z?kD2V  
authorisation of transaction                       交易的授权 BG+X8t8\  
availability                                         可获得性 ]#dZLm_  
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balance                                      余额；差额；平衡 29NP!W /g  
balance sheet                                    资产负债表 Nrc-@ ]  
bank                                                 银行 d{DBG}/Yg  
bank account                                    银行账户，银行户头  =h}PL22  
bank statement                                 银行对账单 6e;8\1^  
barter transaction                              易货交易，以物换物交易 ]CgZt'h{  
basis of audit                                    审计依据 q[+V6n`Z5  
basis of preparation                                (会计报表的)编制基础 t_Ul;HVPS  
book of account                               账目，账簿 Q#Xa]A-  
borrowing                                         借款，贷款，借债 [H>/N7v19*  
branch                                              分支，分支机构，分店 /_r{7Gq.  
brought forward                                (账户余额等的)承上年，承上期，承上页 _RX*Ps=  
budget                                              预算 _? u} Jy_  
building                                      建筑物；大楼 v[>8<z8  
business conditions                                  业务情况，经营情况 > c.HH}O0W  
business licence                               (企业等的)营业执照 ]v.Yt/&C{  
business relation                                业务关系 [bd?$qi  
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