[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 "V' r}>  
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审计词汇英汉对照 = LNU%0m  
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ability to continue as a going concern               持续经营能力 .;4N:*hY  
acceptability                                     可接受性，可接受程度 X5iD<Lh  
acceptable level of detection risk                     检查风险的可接受水平 |M;Nq@bRv  
acceptance of engagement                       接受委托 ku5|cF*%  
accepting the engagement for the first time              首次接受委托 <=NnrZOF  
access to asset                                         对资产的接触 gD9C
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according to                                     根据，依据，依照 ^3dc#5]Xf  
account balance                                账户余额 1m~|e.g_'`  
account for                                       对……进行会计处理，核算；解释 K,g
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accounting                                        会计，会计学 }_nBe gv  
accounting advisory serve                        会计咨询服务 3gUY13C}:p  
accounting firm                                 会计师事务所 !, BJO3&  
accounting information                      会计信息，会计资料 6{I7)@>N  
accounting period                             会计期间 $VmV>NZ  
accounting policies                                   会计政策 j2D!=PK;  
accounting professional bodies                 会计职业组织，会计职业团体 cg8/v:B  
accounting records                                   会计记录 &V?+Y2  
accounting responsibility                           会计责任 =`3r'c  
accounting service                             会计服务 uVqc:Q"  
accounting standards                                会计准则 {N2GRF~c-y  
Accounting Standards for Business Enterprises       企业会计准则 Z
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accounting system                             会计系统 NPH(v`  
accounting treatment                                会计处理 ".>#Qp%  
accuracy                                    准确性，精确性 ^aB;Oo  
additional audit procedures                      追加审计程序 `,V&@}&"n  
addressee                                         收件人，收信人 xRWfZ3E #  
Administration of State-owned Assets  (the～)     国有资产管理局 (2;Aqx5i  
administrative laws and regulations                 行政法规 Z;uKnJh  
adverse impact                                 不利影响，负面影响 0XA\Ag\`G  
adverse opinion                                反对意见 B
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advisory group                                  咨询组，顾问组 ]V/5<O1  
agency fee                                        代理费，代理费用 < 9]"p2  
aggregate                                          总计，合计为…… k{f1q>gd  
alternation of document and record                 变造文件和记录 lf(+]k30  
alternative audit procedures                      替代审计程序，备选审计程序 w ~+*Vd~U  
amend                                              修改，修订 j EbmW*   
amortisation                                      摊销 %`b s<ZWT  
analytical capacity                             分析能力 %g7j7$c  
analytical procedures                               分析性程序 < dE7+w  
annual financial statements                        年度会计报表，年度财务报表 GG#-x$jK  
appendix                                          附录，附表 Zna6-0o  
applicable                                         适用的 %`$bQ
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applicable laws and regulations                 适用的法规 9BakxmAc  
application systems                                  应用系统 =_OJ 7K'  
apply consistently                              一贯地执行，一贯地实施 @{IX do  
appropriate                                       适当的，合适的； hWt_}'  
征用，挪用 >7WT4l)7!b  
appropriate authorization                          适当的授权 iYLg[J"  
appropriateness of audit evidence                    审计证据的适当性 t 9(,JC0  
approval                                    批准，核准 $~8gh>`]  
assertion                                    (会计报表上的)认定；确认 SVa^:\"$[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #sU>L=  
asset                                                 资产，财产 :tV"uWZFU  
asset restructuring                             资产重组 Oyb9 ql^  
assignment of duties                                 职责的划分 :30daKo  
assistant                                     助理，助理人员 #`@)lU+/  
associated company                                 联属公司，联营公司 s1OSuSL>  
association                                        联合，结合；协会，社团 Nn_b  
assumption                                       假设，假定 ]fY:+Ru  
at a given date                                         在某一特定时日 HxR5&o  
attestation                                         鉴证，公证 @w33u^  
attestation service                             鉴证服务 .\`MoH  
audit adjustment                                审计调整 =&g:dX|q8  
audit areas                                        审计领域 sB0]lj-[Un  
audit conclusion                                审计结论 +sx(q@  
audit effectiveness                             审计效果 ]#N8e?b,  
audit efficiency                                  审计效率 ~e|E5[-i  
audit engagement letter                      审计业务约定书 H E*^!2f  
audit evidence                                          审计证据 T pCXe\W  
audit fee                                    审计费 [?6+ r  
audit files                                          审计档案 #pW
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audit findings                                     审计中发现的事项 XFFm'W6@  
audit implementation stage                        审计实施阶段 ^Cp;#|g,  
audit mark                                        审计标识 E.C=VfBW  
audit materiality                                 审计重要性 <OiH%:G/1  
audit method                                     审计方法 UChLWf|'  
audit objective                                         审计目标，审计目的 cm!vuoB~~  
audit of financial statements                      会计报表审计，财务报表审计 Z2;~{$&M+  
audit opinion                                     审计意见 Ozqh Jb  
audit period                                      被审计期间，被审计年度 bz:En'2>F  
audit plan                                          审计计划 hB'rkjt  
audit planning                                    编制审计计划，制定审计计划，审计计划 kJ* N`=  
audit planning stage                                  审计计划阶段 2x gk$E$7  
audit procedure                                审计程序 l(MjLXw5  
audit programme                               审计程序表，具体审计计划 6ZjUC1  
audit report                                       审计报告 fda2dY;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pw))9~XU  
audit report with a qualified opinion                 有保留意见的审计报告 v%#@.D!)  
audit report with an adverse opinion                否定意见的审计报告 S!-t{Q+j^  
audit report with dual dates                      双重日期审计报告 >xRUw5jN  
audit reporting stage                                 审计报告阶段 7iy2V ;}  
audit responsibility                                   审计责任 ']!wc8m1"  
audit results                                      审计结果 bz1`f>%l  
audit risk                                          审计风险 r"|do2s  
audit sampling                                          审计抽样 E?&YcVA  
audit sampling techniques                         审计抽样方法，审计抽样技术 iQ;lvOja  
audit strategies                                  审计策略 "MPS&OK  
audit summary                                         审计总结，审计小结 a/CY@V-  
audit team                                         审计小组 a U<+ `  
audit test                                    审计测试 C,O9?t  
audit trail                                          审计轨迹 ;5|d[r}k3  
audit work                                        审计工作 =BD|uIR  
audit working paper                                 审计工作底稿 t[H
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audited financial statement                        审计会计报表，已审计财务报表 ?J|
 
Auditing Guidelines (the～)                      审计规范指南 >y!R}`&0^t  
auditing standards                             审计准则 6 {`J I  
audit-oriented working paper                          (审计)业务类工作底稿 fHuWBC_YO  
authorisation                                     授权 2Z9ck|L>  
authorisation of transaction                       交易的授权 \^cXmyQ<%  
availability                                         可获得性 iYW<qgz  
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balance                                      余额；差额；平衡 -Zg.o$  
balance sheet                                    资产负债表 }_}LaEYAo  
bank                                                 银行 Dz$dJF1 8  
bank account                                    银行账户，银行户头 /+<G@+(  
bank statement                                 银行对账单 #|V)>")  
barter transaction                              易货交易，以物换物交易 uowdzJ7  
basis of audit                                    审计依据 F)aF.'$-/  
basis of preparation                                (会计报表的)编制基础 i: &
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book of account                               账目，账簿 bvl!^xO]  
borrowing                                         借款，贷款，借债 -23sm~`  
branch                                              分支，分支机构，分店 |*~SR.[`  
brought forward                                (账户余额等的)承上年，承上期，承上页 eS%8WmCV9<  
budget                                              预算 HbCcROl(  
building                                      建筑物；大楼 K,bX< ~e5  
business conditions                                  业务情况，经营情况 M^n^wz  
business licence                               (企业等的)营业执照 Nah\4-75&  
business relation                                业务关系 r0<zy_d'  
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