[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 chQCl3&e^  
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审计词汇英汉对照 ZB| y  
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ability to continue as a going concern               持续经营能力 U,_jb}$Sq7  
acceptability                                     可接受性，可接受程度 T*'?;u  
acceptable level of detection risk                     检查风险的可接受水平 [*jvvkAp  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 o;#9$j7QP!  
access to asset                                         对资产的接触 $!Pm*s  
according to                                     根据，依据，依照 Te:
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account balance                                账户余额 GCEcg&s=\S  
account for                                       对……进行会计处理，核算；解释 !}[,ODJ4 d  
accounting                                        会计，会计学 |;[%ZE"  
accounting advisory serve                        会计咨询服务 Fhr5)Z  
accounting firm                                 会计师事务所 <Y9 L3O`[  
accounting information                      会计信息，会计资料 UF$JVb  
accounting period                             会计期间 <NVSF6`  
accounting policies                                   会计政策 a#_=c>h;  
accounting professional bodies                 会计职业组织，会计职业团体 ap7Z
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accounting records                                   会计记录 , (Bo .(]  
accounting responsibility                           会计责任 eOdB<He36  
accounting service                             会计服务 &.ENcEic  
accounting standards                                会计准则 {okx*]PIc  
Accounting Standards for Business Enterprises       企业会计准则 c[h{C!d1  
accounting system                             会计系统 5Lo \[K>j  
accounting treatment                                会计处理 |v[0(  
accuracy                                    准确性，精确性 !i`HjV0wS  
additional audit procedures                      追加审计程序 \*(A1Vk  
addressee                                         收件人，收信人 .0[ zZ  
Administration of State-owned Assets  (the～)     国有资产管理局 eMDO;q  
administrative laws and regulations                 行政法规 ;B,6v P#  
adverse impact                                 不利影响，负面影响 Vh1R!>XY
 
adverse opinion                                反对意见 LZ?z5U:  
advisory group                                  咨询组，顾问组 Rx}*I00  
agency fee                                        代理费，代理费用 t\/i9CBn  
aggregate                                          总计，合计为…… f7mN,_Lt  
alternation of document and record                 变造文件和记录 `ecIy_O3P&  
alternative audit procedures                      替代审计程序，备选审计程序 2^\67@9  
amend                                              修改，修订 L T.u<ThR}  
amortisation                                      摊销 tcm?qro)  
analytical capacity                             分析能力 W'B=H1  
analytical procedures                               分析性程序 a(qij&>  
annual financial statements                        年度会计报表，年度财务报表 zHEH?xZ6sD  
appendix                                          附录，附表 I&jiH)  
applicable                                         适用的 bGO[P<<  
applicable laws and regulations                 适用的法规 'DDlX3W-  
application systems                                  应用系统 PqhR^re0.  
apply consistently                              一贯地执行，一贯地实施 N3Yf3r K  
appropriate                                       适当的，合适的； R[%ZyQ_  
征用，挪用 dE`a1H%  
appropriate authorization                          适当的授权 42Qfv%*c  
appropriateness of audit evidence                    审计证据的适当性 gHB*u!w7Z  
approval                                    批准，核准 V5ySOgzw,  
assertion                                    (会计报表上的)认定；确认 19r4J(pV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q^|ZoJS  
asset                                                 资产，财产 HVq02 Z  
asset restructuring                             资产重组 &"h 9Awn2  
assignment of duties                                 职责的划分 ^~iFG+g5  
assistant                                     助理，助理人员 (pU@$H  
associated company                                 联属公司，联营公司 uVQ H,NA,  
association                                        联合，结合；协会，社团 C'_^DPzj  
assumption                                       假设，假定 'UW(0 PXw  
at a given date                                         在某一特定时日 ]WO0v`xh  
attestation                                         鉴证，公证 d&@>P&AT  
attestation service                             鉴证服务 !ULU#2'1  
audit adjustment                                审计调整 nz?jN dyz  
audit areas                                        审计领域 YM:;mX5B  
audit conclusion                                审计结论 I"4Lma  
audit effectiveness                             审计效果 vz[-8m:f  
audit efficiency                                  审计效率 FK^JC s^  
audit engagement letter                      审计业务约定书 G>>`j2:y  
audit evidence                                          审计证据 /CE]7m,7~K  
audit fee                                    审计费 I|`/#BYbW  
audit files                                          审计档案 /|)VO?*D  
audit findings                                     审计中发现的事项 >R9_;  
audit implementation stage                        审计实施阶段 l$1z%|I  
audit mark                                        审计标识 kwcH$w<I  
audit materiality                                 审计重要性 QXQ'QEG  
audit method                                     审计方法 sM4Qu./  
audit objective                                         审计目标，审计目的 ek^=Z`  
audit of financial statements                      会计报表审计，财务报表审计 CSA.6uIT  
audit opinion                                     审计意见 J#```c
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audit period                                      被审计期间，被审计年度 0G`FXj}L  
audit plan                                          审计计划 E!,+#%O>  
audit planning                                    编制审计计划，制定审计计划，审计计划 +# 38  
audit planning stage                                  审计计划阶段 Zgw;AY.R>  
audit procedure                                审计程序 mr4W2Z@L  
audit programme                               审计程序表，具体审计计划 cIm_~HH  
audit report                                       审计报告 #]~l]Eq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 = )2sehU/  
audit report with a qualified opinion                 有保留意见的审计报告 hJkSk;^  
audit report with an adverse opinion                否定意见的审计报告 (eG9b pqr  
audit report with dual dates                      双重日期审计报告 <3 b|Sk:T  
audit reporting stage                                 审计报告阶段 FE0}V}\=h  
audit responsibility                                   审计责任 THQd`Lj  
audit results                                      审计结果 ae&i]K;  
audit risk                                          审计风险 ~_!lx  
audit sampling                                          审计抽样 )*b dG'}  
audit sampling techniques                         审计抽样方法，审计抽样技术 yR`X3.:*]  
audit strategies                                  审计策略 /|kR=
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audit summary                                         审计总结，审计小结 Rr9K1io$)  
audit team                                         审计小组 =J2cX`  
audit test                                    审计测试 NFVr$?P  
audit trail                                          审计轨迹 \o&\r)FX  
audit work                                        审计工作 SRUg2)d  
audit working paper                                 审计工作底稿 .tg2HKD_lW  
audited financial statement                        审计会计报表，已审计财务报表 ?$ft3p}  
Auditing Guidelines (the～)                      审计规范指南 !mM`+XH  
auditing standards                             审计准则 !4"!PrZDB  
audit-oriented working paper                          (审计)业务类工作底稿 H}Jdnu|ko  
authorisation                                     授权 o~aK[   
authorisation of transaction                       交易的授权 :c*_W /  
availability                                         可获得性 P0Q]Ds|  
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balance                                      余额；差额；平衡 MRI`h.  
balance sheet                                    资产负债表 0wh4
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bank                                                 银行 rx
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bank account                                    银行账户，银行户头 r I-A)b4  
bank statement                                 银行对账单 V!|:rwG2  
barter transaction                              易货交易，以物换物交易 b3h3$kIYN  
basis of audit                                    审计依据 fP:n=A{  
basis of preparation                                (会计报表的)编制基础 Ojh\H  
book of account                               账目，账簿 P,QI-,   
borrowing                                         借款，贷款，借债 d*Wg>8|  
branch                                              分支，分支机构，分店 &D/@H1fBe  
brought forward                                (账户余额等的)承上年，承上期，承上页 ZFJqI  
budget                                              预算 1TOT}h5  
building                                      建筑物；大楼 ~6<'cun@x  
business conditions                                  业务情况，经营情况 BE#s@-zR=p  
business licence                               (企业等的)营业执照 aX)k(*|  
business relation                                业务关系 +9tm9<
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