[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 0f

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审计词汇英汉对照 ]ndvt[4L  
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ability to continue as a going concern               持续经营能力 l>Z5 uSG  
acceptability                                     可接受性，可接受程度 $FlW1E j  
acceptable level of detection risk                     检查风险的可接受水平 E~%jX }/  
acceptance of engagement                       接受委托 ^T ?RK"p  
accepting the engagement for the first time              首次接受委托 :*i
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access to asset                                         对资产的接触 CN#+U,NZV  
according to                                     根据，依据，依照 )~+E[|  
account balance                                账户余额 zm]aU`j  
account for                                       对……进行会计处理，核算；解释 5b!vgm#])  
accounting                                        会计，会计学 ^* J2'X38I  
accounting advisory serve                        会计咨询服务 &y3OR1_Sm*  
accounting firm                                 会计师事务所 e\Y*F  
accounting information                      会计信息，会计资料 biSz?DJ>  
accounting period                             会计期间 "}q@Y=  
accounting policies                                   会计政策 W=#:.Xj[  
accounting professional bodies                 会计职业组织，会计职业团体 /4a._@1h[y  
accounting records                                   会计记录 @6{~05.p  
accounting responsibility                           会计责任 ;'5>q&[qbP  
accounting service                             会计服务 ::ajlRZG  
accounting standards                                会计准则 d]:I(9K  
Accounting Standards for Business Enterprises       企业会计准则 b4E:Wn9x  
accounting system                             会计系统 lzYEx  
accounting treatment                                会计处理 rG4';V^q  
accuracy                                    准确性，精确性 ~aMlr6;  
additional audit procedures                      追加审计程序 E=e*VEjy  
addressee                                         收件人，收信人 * mOo@+89  
Administration of State-owned Assets  (the～)     国有资产管理局 D}dn.$  
administrative laws and regulations                 行政法规 R%Q @  
adverse impact                                 不利影响，负面影响 |+iws8xK?  
adverse opinion                                反对意见 CjlKMbnBH  
advisory group                                  咨询组，顾问组 jp0<pw_  
agency fee                                        代理费，代理费用 ^W c@oa`  
aggregate                                          总计，合计为…… ebT:/wu,2  
alternation of document and record                 变造文件和记录 @!`Xl*l  
alternative audit procedures                      替代审计程序，备选审计程序 'NX```U0  
amend                                              修改，修订 A%`[mc]4#  
amortisation                                      摊销 (iL|Sq&}b  
analytical capacity                             分析能力 |/09<F:L[  
analytical procedures                               分析性程序 3):A   
annual financial statements                        年度会计报表，年度财务报表 Tav*+  
appendix                                          附录，附表 Pa~)"u8  
applicable                                         适用的 &;D8]7d
 
applicable laws and regulations                 适用的法规 8-BflejX  
application systems                                  应用系统 _9 =Yvc=  
apply consistently                              一贯地执行，一贯地实施 g=QDu7Ux  
appropriate                                       适当的，合适的； 7g %E`3)"  
征用，挪用 =&,]Z6{>  
appropriate authorization                          适当的授权 h{
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appropriateness of audit evidence                    审计证据的适当性 a#>Yh;FA  
approval                                    批准，核准 |2abmuR0  
assertion                                    (会计报表上的)认定；确认 ^c&L,!_)H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $lLz3YS  
asset                                                 资产，财产 c- }X_)U }  
asset restructuring                             资产重组 >N]7IU[-  
assignment of duties                                 职责的划分 ,wIONDnLZ  
assistant                                     助理，助理人员 NMa} <  
associated company                                 联属公司，联营公司 WN01h=1J_  
association                                        联合，结合；协会，社团 _~piZmkG$  
assumption                                       假设，假定 }HY-uQ%@g  
at a given date                                         在某一特定时日 c&AygqN  
attestation                                         鉴证，公证 _>| =L W@7  
attestation service                             鉴证服务 huJ&
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audit adjustment                                审计调整 v#.r.{t  
audit areas                                        审计领域 j#+!\ft5  
audit conclusion                                审计结论 KU8Jbl*   
audit effectiveness                             审计效果 "J4WzA%i  
audit efficiency                                  审计效率 C q%IE^g<  
audit engagement letter                      审计业务约定书 4"(<X  
audit evidence                                          审计证据 a{R%# e\n  
audit fee                                    审计费 89o/F+_b  
audit files                                          审计档案 B)qWtMZx  
audit findings                                     审计中发现的事项 }[4r4 1[  
audit implementation stage                        审计实施阶段 m^bNuo  
audit mark                                        审计标识 8DegN,?  
audit materiality                                 审计重要性 K2J\awX  
audit method                                     审计方法 J[4mLU  
audit objective                                         审计目标，审计目的 k~jP'aD  
audit of financial statements                      会计报表审计，财务报表审计 9D7+[`r(-  
audit opinion                                     审计意见 :E:38q,hG  
audit period                                      被审计期间，被审计年度 XDFx.)
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audit plan                                          审计计划 i(>4wK!!  
audit planning                                    编制审计计划，制定审计计划，审计计划 H^s<{E0<  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 Pmh8sw  
audit programme                               审计程序表，具体审计计划 MM(xk  
audit report                                       审计报告 R)mu2^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =5kY6%E7c  
audit report with a qualified opinion                 有保留意见的审计报告 ZuS0DPS`L  
audit report with an adverse opinion                否定意见的审计报告 iZM+JqfU|D  
audit report with dual dates                      双重日期审计报告 vTJ}8  
audit reporting stage                                 审计报告阶段 )?X-(4  
audit responsibility                                   审计责任 yF"1#{*y  
audit results                                      审计结果 %?p1d!  
audit risk                                          审计风险 gK[YQXfTy  
audit sampling                                          审计抽样 k3)dEH1z  
audit sampling techniques                         审计抽样方法，审计抽样技术 Yy)tmq  
audit strategies                                  审计策略 . r[Hu40p  
audit summary                                         审计总结，审计小结 .6`9H 1  
audit team                                         审计小组 P] UJ0b  
audit test                                    审计测试 Mf&{7%  
audit trail                                          审计轨迹 I?ae\X@M
  
audit work                                        审计工作 &N
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audit working paper                                 审计工作底稿 0tEYU:Qu  
audited financial statement                        审计会计报表，已审计财务报表 cp#JBHO  
Auditing Guidelines (the～)                      审计规范指南 _nbBIaHN{  
auditing standards                             审计准则 \}p6v}  
audit-oriented working paper                          (审计)业务类工作底稿 ;#oie< Vit  
authorisation                                     授权 f"qga/  
authorisation of transaction                       交易的授权 E|6VX4`+  
availability                                         可获得性 gx\&_)w N  
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balance                                      余额；差额；平衡 ^e R%N8Z  
balance sheet                                    资产负债表 qoj$]   
bank                                                 银行 FRg^c kb"  
bank account                                    银行账户，银行户头 V3c l~  
bank statement                                 银行对账单 }M3fmAP}  
barter transaction                              易货交易，以物换物交易 [^U#Qj)hL  
basis of audit                                    审计依据 M;p em<  
basis of preparation                                (会计报表的)编制基础 kH
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book of account                               账目，账簿 1@QZnF5[  
borrowing                                         借款，贷款，借债 <;#~l*  
branch                                              分支，分支机构，分店 PDrZY.-
 
brought forward                                (账户余额等的)承上年，承上期，承上页 &Nczv"TM  
budget                                              预算 n#wI@W>%+  
building                                      建筑物；大楼 S5G6Rj@W  
business conditions                                  业务情况，经营情况 ]cGA~d  
business licence                               (企业等的)营业执照 z#]Jv!~EPE  
business relation                                业务关系 b0Kc^uj5  
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