[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 dai+"  
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审计词汇英汉对照 &KY!a0s  
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ability to continue as a going concern               持续经营能力 0":k[y  
acceptability                                     可接受性，可接受程度 uQ&> Wk  
acceptable level of detection risk                     检查风险的可接受水平 )TEm1\  
acceptance of engagement                       接受委托 M[+#*f.T}  
accepting the engagement for the first time              首次接受委托 >_\[C?8  
access to asset                                         对资产的接触 Zu<S<??Jf  
according to                                     根据，依据，依照 E*IP#:R  
account balance                                账户余额 nW} s  
account for                                       对……进行会计处理，核算；解释 J7qTE8W=  
accounting                                        会计，会计学 \ @[Q3. VX  
accounting advisory serve                        会计咨询服务 C#4_
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accounting firm                                 会计师事务所 oh@Ha?  
accounting information                      会计信息，会计资料 &YcOmI/MM  
accounting period                             会计期间 Ndmw/ae  
accounting policies                                   会计政策 m;A[2 6X  
accounting professional bodies                 会计职业组织，会计职业团体 #a2gRg
  
accounting records                                   会计记录 J .VZD  
accounting responsibility                           会计责任 MTN*{ug2:  
accounting service                             会计服务 N!MDD?0  
accounting standards                                会计准则 Yg,;l-1  
Accounting Standards for Business Enterprises       企业会计准则 L|}s Z\2!  
accounting system                             会计系统 }-J0cV  
accounting treatment                                会计处理 qGX#(,E9;  
accuracy                                    准确性，精确性 = R~zD4{"  
additional audit procedures                      追加审计程序 0\vG <  
addressee                                         收件人，收信人 ,tcUJ}l  
Administration of State-owned Assets  (the～)     国有资产管理局 u>G9r#~`k  
administrative laws and regulations                 行政法规 7(oA(l1V  
adverse impact                                 不利影响，负面影响 (Zd(?">i  
adverse opinion                                反对意见 hF$qH^-c*A  
advisory group                                  咨询组，顾问组 {ya
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agency fee                                        代理费，代理费用 b$%Kv
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aggregate                                          总计，合计为…… | oK9o6m4  
alternation of document and record                 变造文件和记录 77y+ik
 
alternative audit procedures                      替代审计程序，备选审计程序 #r]Z2Y]  
amend                                              修改，修订 IM7<z,*oF  
amortisation                                      摊销 D7T|K :F)  
analytical capacity                             分析能力 P tLWFO  
analytical procedures                               分析性程序 2%L`b"9}V  
annual financial statements                        年度会计报表，年度财务报表 _ilitwRN3  
appendix                                          附录，附表 HZZZ [km  
applicable                                         适用的 \/?J)k3H.  
applicable laws and regulations                 适用的法规 tpC^68*F  
application systems                                  应用系统 w/(c}%v}=  
apply consistently                              一贯地执行，一贯地实施 xY#J((-iH  
appropriate                                       适当的，合适的； aK95&Jyw&  
征用，挪用 E5@=LS  
appropriate authorization                          适当的授权 KYtCN+vsG  
appropriateness of audit evidence                    审计证据的适当性 80_w_i+  
approval                                    批准，核准 ]K*R[  
assertion                                    (会计报表上的)认定；确认 6%ofS8[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^/#G,MxNy  
asset                                                 资产，财产 :i4(cap&}F  
asset restructuring                             资产重组 Su"Z3gm5Kw  
assignment of duties                                 职责的划分 TH'8^wf  
assistant                                     助理，助理人员 VOZxLyj^9  
associated company                                 联属公司，联营公司 R:YV
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association                                        联合，结合；协会，社团 pCrm `hy(  
assumption                                       假设，假定 *jbPy?%oY  
at a given date                                         在某一特定时日 "n`z`{<n  
attestation                                         鉴证，公证 Z#-N$%^F  
attestation service                             鉴证服务 cS7\,/4S  
audit adjustment                                审计调整 rU&Y/  
audit areas                                        审计领域 u*;H$&  
audit conclusion                                审计结论 .ex;4( -!  
audit effectiveness                             审计效果 =g!Pw]  
audit efficiency                                  审计效率 J sz=5`  
audit engagement letter                      审计业务约定书 *bf 5A9  
audit evidence                                          审计证据 Ycspdl+(S$  
audit fee                                    审计费  c8"Qmy  
audit files                                          审计档案 #jrlNg4(  
audit findings                                     审计中发现的事项 v9-4yZU^WR  
audit implementation stage                        审计实施阶段 05T?c{ ;  
audit mark                                        审计标识 * 7Ov.v%  
audit materiality                                 审计重要性 (0b\%;}  
audit method                                     审计方法 [B+F}Q^;  
audit objective                                         审计目标，审计目的 t#|R"Q#  
audit of financial statements                      会计报表审计，财务报表审计 Y;_F,4H  
audit opinion                                     审计意见 ufIv
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audit period                                      被审计期间，被审计年度 &BrFcXF  
audit plan                                          审计计划 /go[}X5QR[  
audit planning                                    编制审计计划，制定审计计划，审计计划 1Ub=RyB  
audit planning stage                                  审计计划阶段 Q|h$D~  
audit procedure                                审计程序 X+N5iT  
audit programme                               审计程序表，具体审计计划 =3QhGFd  
audit report                                       审计报告 ]zaTX?F:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $j\>T
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audit report with a qualified opinion                 有保留意见的审计报告 l3>e-kP  
audit report with an adverse opinion                否定意见的审计报告 )5~T%_  
audit report with dual dates                      双重日期审计报告 ;9mRumLG"  
audit reporting stage                                 审计报告阶段 U|tacO5w`  
audit responsibility                                   审计责任 [znN'Fg:"  
audit results                                      审计结果 vLHn4>J,R  
audit risk                                          审计风险 ZH;4e<gg  
audit sampling                                          审计抽样 !>> A@3  
audit sampling techniques                         审计抽样方法，审计抽样技术 [BD`h  
audit strategies                                  审计策略 k+-?b(z)$  
audit summary                                         审计总结，审计小结 M-i3_H)  
audit team                                         审计小组 .J
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audit test                                    审计测试 2I_ yUt-  
audit trail                                          审计轨迹 *c Xq=/s  
audit work                                        审计工作 Slg*[r
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audit working paper                                 审计工作底稿 c.Sd~k:3  
audited financial statement                        审计会计报表，已审计财务报表 V
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Auditing Guidelines (the～)                      审计规范指南 f;BY%$  
auditing standards                             审计准则 !'^l}K>  
audit-oriented working paper                          (审计)业务类工作底稿 GJcxqgk$  
authorisation                                     授权 M9R'ONYAa  
authorisation of transaction                       交易的授权 xH:L6K/c  
availability                                         可获得性 VqW5VLa  
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balance                                      余额；差额；平衡 uc@4fn  
balance sheet                                    资产负债表 0l[52eZ/  
bank                                                 银行 z~ vcwiYAP  
bank account                                    银行账户，银行户头 SkmTW@v  
bank statement                                 银行对账单 -#9e
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barter transaction                              易货交易，以物换物交易 Yft [)id  
basis of audit                                    审计依据 u'#/vT#l  
basis of preparation                                (会计报表的)编制基础 02t({>`  
book of account                               账目，账簿 mP }<{oh`x  
borrowing                                         借款，贷款，借债 uM1$3<  
branch                                              分支，分支机构，分店 %_5#2a  
brought forward                                (账户余额等的)承上年，承上期，承上页 V /2NIh  
budget                                              预算
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building                                      建筑物；大楼 S!u8JG1  
business conditions                                  业务情况，经营情况 :VP4:J^  
business licence                               (企业等的)营业执照 KF+r25uy[+  
business relation                                业务关系 x6R M)rr  
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