[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 j^m x,  
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审计词汇英汉对照 y`a]##1j$M  
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ability to continue as a going concern               持续经营能力 JYrOE"!h  
acceptability                                     可接受性，可接受程度 pcNpr`  
acceptable level of detection risk                     检查风险的可接受水平 `]4tJJy$  
acceptance of engagement                       接受委托 Y* 
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accepting the engagement for the first time              首次接受委托 "
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access to asset                                         对资产的接触 `%_(_%K  
according to                                     根据，依据，依照 $fAZ^   
account balance                                账户余额 P ~h0Ul  
account for                                       对……进行会计处理，核算；解释 46D_K  
accounting                                        会计，会计学 @umn#*  
accounting advisory serve                        会计咨询服务 `{H!V~42  
accounting firm                                 会计师事务所 nG~^-
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accounting information                      会计信息，会计资料 O #5`mo  
accounting period                             会计期间 hVW1l&s  
accounting policies                                   会计政策 q"VC#97`  
accounting professional bodies                 会计职业组织，会计职业团体 2#X>^LH  
accounting records                                   会计记录 @me ( pn D  
accounting responsibility                           会计责任 bKQ_{cR  
accounting service                             会计服务 V|)nUsU  
accounting standards                                会计准则 `<(o;*&Gd  
Accounting Standards for Business Enterprises       企业会计准则 ]SUW"5L-  
accounting system                             会计系统 'o|=_0-7W  
accounting treatment                                会计处理 o3Z<tI8-V  
accuracy                                    准确性，精确性 AA5UOg\jI  
additional audit procedures                      追加审计程序 R= .UbY  
addressee                                         收件人，收信人 O' S9y  
Administration of State-owned Assets  (the～)     国有资产管理局 "ZP)[ [Rd  
administrative laws and regulations                 行政法规 [<.dOe7|  
adverse impact                                 不利影响，负面影响 LCMn9I  
adverse opinion                                反对意见 >:|jds#  
advisory group                                  咨询组，顾问组 ne# %Gr  
agency fee                                        代理费，代理费用 =U}!+ 8f  
aggregate                                          总计，合计为…… ZJV;&[$[  
alternation of document and record                 变造文件和记录 nG7E j#1  
alternative audit procedures                      替代审计程序，备选审计程序 q3ebps9^  
amend                                              修改，修订 i2?TMM!Fe  
amortisation                                      摊销 :?:R5_Nd=  
analytical capacity                             分析能力 GRAPv|u9[  
analytical procedures                               分析性程序 :oytJhxU  
annual financial statements                        年度会计报表，年度财务报表 O +Xu?W]  
appendix                                          附录，附表 +kx#"L:  
applicable                                         适用的 *~^M_wej  
applicable laws and regulations                 适用的法规 gH/(4h  
application systems                                  应用系统 v*^'|QyM7  
apply consistently                              一贯地执行，一贯地实施 y6&o+;I$[  
appropriate                                       适当的，合适的； `gdk,L]  
征用，挪用 lh-zE5;  
appropriate authorization                          适当的授权 J:l%  
appropriateness of audit evidence                    审计证据的适当性 7W=s.Gy7G\  
approval                                    批准，核准 1 }
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assertion                                    (会计报表上的)认定；确认 JnS@}m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4YA1~7R  
asset                                                 资产，财产 &?^"m\K4J*  
asset restructuring                             资产重组 /U=?D(>x  
assignment of duties                                 职责的划分 ^]9.$$GU\A  
assistant                                     助理，助理人员 "LM[WcDX  
associated company                                 联属公司，联营公司 vlPViHF.  
association                                        联合，结合；协会，社团 ;M5]XCPk  
assumption                                       假设，假定 "(yw(/  
at a given date                                         在某一特定时日 A[H"(E#k  
attestation                                         鉴证，公证 D:XjJMW3r  
attestation service                             鉴证服务 B1va]=([)W  
audit adjustment                                审计调整 w%~Mg3|  
audit areas                                        审计领域 m">2XGCn  
audit conclusion                                审计结论 ^\w!D{Y7Q  
audit effectiveness                             审计效果 r^`~GG!,Q  
audit efficiency                                  审计效率 u(g9-O  
audit engagement letter                      审计业务约定书 W"H(HA  
audit evidence                                          审计证据 -|GX]jx(Y  
audit fee                                    审计费 c Sktm&SP  
audit files                                          审计档案 ~X,ZZ 9H  
audit findings                                     审计中发现的事项 p*~b5'+ C+  
audit implementation stage                        审计实施阶段 l:j>d^V*&x  
audit mark                                        审计标识 #4F0o@Z  
audit materiality                                 审计重要性 oI x!?,1
 
audit method                                     审计方法 yAu.=Eo7  
audit objective                                         审计目标，审计目的 t^7}j4lk  
audit of financial statements                      会计报表审计，财务报表审计 GhW{6.^  
audit opinion                                     审计意见 v(^;%  
audit period                                      被审计期间，被审计年度 u=ZZ;%Rvd  
audit plan                                          审计计划 Duq.`XO  
audit planning                                    编制审计计划，制定审计计划，审计计划 YRU#/TP  
audit planning stage                                  审计计划阶段 S~V?Qe@&Z  
audit procedure                                审计程序 s:^Xtox/  
audit programme                               审计程序表，具体审计计划 z*`nfTw l  
audit report                                       审计报告 uk)D2.eS,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  Qo+Y  
audit report with a qualified opinion                 有保留意见的审计报告 8\m[Nuq5  
audit report with an adverse opinion                否定意见的审计报告 59k-,lyU,  
audit report with dual dates                      双重日期审计报告 {#&j
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audit reporting stage                                 审计报告阶段 v+ "9&  
audit responsibility                                   审计责任 |?ma?  
audit results                                      审计结果 _Q}vPSJviC  
audit risk                                          审计风险 /}=cv>S5V  
audit sampling                                          审计抽样 S{zl<>+  
audit sampling techniques                         审计抽样方法，审计抽样技术 RT"JAJTi/  
audit strategies                                  审计策略 e4-7&8N+  
audit summary                                         审计总结，审计小结 yOyuMZo6  
audit team                                         审计小组 fi'\{!!3m^  
audit test                                    审计测试 teJY*)d  
audit trail                                          审计轨迹 :@J.!dokF  
audit work                                        审计工作 HQ^:5XH  
audit working paper                                 审计工作底稿 ?]0bR]}y  
audited financial statement                        审计会计报表，已审计财务报表 ^']*UD;  
Auditing Guidelines (the～)                      审计规范指南 /086qB|  
auditing standards                             审计准则 A<{&?_U  
audit-oriented working paper                          (审计)业务类工作底稿 W+#Zmvo  
authorisation                                     授权 d*Kg_He-  
authorisation of transaction                       交易的授权 3'[ g2JR  
availability                                         可获得性 WR}<^ax  
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balance                                      余额；差额；平衡 |4F'Zu}g>  
balance sheet                                    资产负债表 %^bN^Sq -  
bank                                                 银行 xN44>3#  
bank account                                    银行账户，银行户头 mh8)yy5\  
bank statement                                 银行对账单 &Tk@2<5=  
barter transaction                              易货交易，以物换物交易 -\M;bQV[C  
basis of audit                                    审计依据 G/&Wc2k  
basis of preparation                                (会计报表的)编制基础 Kj*$'('  
book of account                               账目，账簿 #LfoG?k1K  
borrowing                                         借款，贷款，借债 AmBLZ<f;  
branch                                              分支，分支机构，分店 W4:#=.m  
brought forward                                (账户余额等的)承上年，承上期，承上页 =B"^#n ;  
budget                                              预算 ]/odp/jm  
building                                      建筑物；大楼 qfyuq]  
business conditions                                  业务情况，经营情况 _y
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business licence                               (企业等的)营业执照 nf

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business relation                                业务关系 SHN'$f0Mb  
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