[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 9/"&6,  
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审计词汇英汉对照 yzEyOz@Q  
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ability to continue as a going concern               持续经营能力 V lZ+x)E  
acceptability                                     可接受性，可接受程度 ]ZLF=  
acceptable level of detection risk                     检查风险的可接受水平 sI\NX$M  
acceptance of engagement                       接受委托 \O*ZW7?TJ  
accepting the engagement for the first time              首次接受委托 J{/hc} $  
access to asset                                         对资产的接触 W=Syo&;F8  
according to                                     根据，依据，依照 gj;gl ="3  
account balance                                账户余额 g9C-!X-<T  
account for                                       对……进行会计处理，核算；解释 %)V=)l.j  
accounting                                        会计，会计学 6$ "IeBRO  
accounting advisory serve                        会计咨询服务 kR+}7G+  
accounting firm                                 会计师事务所 z,;XWv?  
accounting information                      会计信息，会计资料 'e:4  
accounting period                             会计期间 0d[O/Q`  
accounting policies                                   会计政策 LR&MhG7  
accounting professional bodies                 会计职业组织，会计职业团体 ^Zl[#:EFP  
accounting records                                   会计记录 14&|(M  
accounting responsibility                           会计责任 J@_M%eN  
accounting service                             会计服务 A^lm0[3q  
accounting standards                                会计准则 +1#;s!e  
Accounting Standards for Business Enterprises       企业会计准则 Q]5_s{kiz  
accounting system                             会计系统 Jk{SlH3'  
accounting treatment                                会计处理 )pI( <  
accuracy                                    准确性，精确性 /yU#UZ4;  
additional audit procedures                      追加审计程序 9#[,{2pJr  
addressee                                         收件人，收信人 ~{DJ,(N"n  
Administration of State-owned Assets  (the～)     国有资产管理局 Dp['U
  
administrative laws and regulations                 行政法规 @ws&W=NQ  
adverse impact                                 不利影响，负面影响 .XpuD,^;@  
adverse opinion                                反对意见 gZHgL7@  
advisory group                                  咨询组，顾问组 p#c41_?'e  
agency fee                                        代理费，代理费用 |HAbZd
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aggregate                                          总计，合计为…… z*HM_u  
alternation of document and record                 变造文件和记录 548L^"D  
alternative audit procedures                      替代审计程序，备选审计程序 |i B#   
amend                                              修改，修订 *~U*:>hS  
amortisation                                      摊销 *v#V%_o  
analytical capacity                             分析能力 t=lDN'\P  
analytical procedures                               分析性程序 m +A4aQ9  
annual financial statements                        年度会计报表，年度财务报表 i^WY/ OhL  
appendix                                          附录，附表 -[!t=qi  
applicable                                         适用的 "wH(tk4  
applicable laws and regulations                 适用的法规 0x*1I1(c  
application systems                                  应用系统 h5P ]`r  
apply consistently                              一贯地执行，一贯地实施 "E<+idoz  
appropriate                                       适当的，合适的； ;/NC[:'$D  
征用，挪用 NJJ=c
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appropriate authorization                          适当的授权 zw'%n+5m  
appropriateness of audit evidence                    审计证据的适当性 3L2NenJB  
approval                                    批准，核准 o w(9dB&E  
assertion                                    (会计报表上的)认定；确认 T5`ML'Dej  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Lapeh>1T  
asset                                                 资产，财产 XX-(>B0L  
asset restructuring                             资产重组 fAkfNH6  
assignment of duties                                 职责的划分 BN(=LQ2["  
assistant                                     助理，助理人员 :tbI=NDb  
associated company                                 联属公司，联营公司 ?9?A)?O<j~  
association                                        联合，结合；协会，社团 ~jJ.E_i  
assumption                                       假设，假定 V~jp  
at a given date                                         在某一特定时日 eSIG+{;&  
attestation                                         鉴证，公证 %4` U' j  
attestation service                             鉴证服务 =84EX<B  
audit adjustment                                审计调整 %qsl<
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audit areas                                        审计领域 v`L]dY4,  
audit conclusion                                审计结论 +*Wlj8  
audit effectiveness                             审计效果 ;4dFL\KU  
audit efficiency                                  审计效率 Xm<_!=  
audit engagement letter                      审计业务约定书 h#Rza-?"\  
audit evidence                                          审计证据 .[eC w  
audit fee                                    审计费 m|B)A"Sm  
audit files                                          审计档案 J  e|  
audit findings                                     审计中发现的事项 k|>yFc  
audit implementation stage                        审计实施阶段 wIAH,3 !  
audit mark                                        审计标识 a/s5Oit2'X  
audit materiality                                 审计重要性 ,_$J-F
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audit method                                     审计方法 D HQxu4  
audit objective                                         审计目标，审计目的 Kt qOA[6  
audit of financial statements                      会计报表审计，财务报表审计 zrSYLG  
audit opinion                                     审计意见 W=g'Xu!|!2  
audit period                                      被审计期间，被审计年度 Q%~BD@Io  
audit plan                                          审计计划 L9^M?.a  
audit planning                                    编制审计计划，制定审计计划，审计计划 h$sOJs~6h  
audit planning stage                                  审计计划阶段 k8J zey]X  
audit procedure                                审计程序 zqt%x?l  
audit programme                               审计程序表，具体审计计划 2Y9u9;ah  
audit report                                       审计报告 [So1`IA6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y5c\\e  
audit report with a qualified opinion                 有保留意见的审计报告 oR8'^G0<  
audit report with an adverse opinion                否定意见的审计报告 T
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audit report with dual dates                      双重日期审计报告 o=!_.lDF:  
audit reporting stage                                 审计报告阶段 Q3hSWXq'  
audit responsibility                                   审计责任 fp(zd;BSQ  
audit results                                      审计结果 2::YR?  
audit risk                                          审计风险 hMz)l\0  
audit sampling                                          审计抽样 QoUdTIIL  
audit sampling techniques                         审计抽样方法，审计抽样技术 g/68& M  
audit strategies                                  审计策略 z3 ^_C`(F  
audit summary                                         审计总结，审计小结 ^uG^>Om*  
audit team                                         审计小组 bxwwYSS  
audit test                                    审计测试 K:XP;#OsP  
audit trail                                          审计轨迹 V=&M\58  
audit work                                        审计工作 czT2f  
audit working paper                                 审计工作底稿 }&L%c>  
audited financial statement                        审计会计报表，已审计财务报表 WZHw(BN{+  
Auditing Guidelines (the～)                      审计规范指南 2[=3-1c  
auditing standards                             审计准则 u{HO6s\S  
audit-oriented working paper                          (审计)业务类工作底稿 zp:QcL"  
authorisation                                     授权 "doiD=b  
authorisation of transaction                       交易的授权 *pD|N  
availability                                         可获得性 %A3m%&(m&%  
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balance                                      余额；差额；平衡 w\D !e  
balance sheet                                    资产负债表 V'RbTFb9Z  
bank                                                 银行 WC=d@d)M  
bank account                                    银行账户，银行户头 %rhZH^2  
bank statement                                 银行对账单 \`z%5/@f;  
barter transaction                              易货交易，以物换物交易 y]PuY\+  
basis of audit                                    审计依据 o_b3G  
basis of preparation                                (会计报表的)编制基础 U8NX%*oW  
book of account                               账目，账簿 2
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borrowing                                         借款，贷款，借债 C+M]"{Y+  
branch                                              分支，分支机构，分店 JvvN>bg  
brought forward                                (账户余额等的)承上年，承上期，承上页 |qj"p  
budget                                              预算 /TPtPq<7:#  
building                                      建筑物；大楼 ' =5B  
business conditions                                  业务情况，经营情况 jTg~]PQ^  
business licence                               (企业等的)营业执照 i5Sya]FN  
business relation                                业务关系 o o'7  
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