[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 QJRnpN/
 
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审计词汇英汉对照 +Gt9!x}#e  
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A p>;@]!YWQ  
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ability to continue as a going concern               持续经营能力 fDf[:A,8  
acceptability                                     可接受性，可接受程度 gK`w|kh`  
acceptable level of detection risk                     检查风险的可接受水平 1wKXOy=v0  
acceptance of engagement                       接受委托 R-S<7Q3E0=  
accepting the engagement for the first time              首次接受委托 hc[ K VLpS  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 z6C(?R  
account balance                                账户余额 #mw!_]  
account for                                       对……进行会计处理，核算；解释 oNyYx6q:Q  
accounting                                        会计，会计学 2C O/K_Q  
accounting advisory serve                        会计咨询服务 QMsq4yJ)%  
accounting firm                                 会计师事务所 oT):#,s  
accounting information                      会计信息，会计资料 igfQ,LWe!  
accounting period                             会计期间 Giv,%3'  
accounting policies                                   会计政策 uLS]=:BT  
accounting professional bodies                 会计职业组织，会计职业团体 05q760I+  
accounting records                                   会计记录 p8~lGuH  
accounting responsibility                           会计责任 .Q,"gsY  
accounting service                             会计服务 P3&s<mh  
accounting standards                                会计准则 u^tQ2&?O!P  
Accounting Standards for Business Enterprises       企业会计准则 M\C9^DX{  
accounting system                             会计系统 Lj<TzPzg
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accounting treatment                                会计处理 /'rj L<M  
accuracy                                    准确性，精确性 %Hbq3U30  
additional audit procedures                      追加审计程序 xo_STLAw  
addressee                                         收件人，收信人 "/aZ*mkjfJ  
Administration of State-owned Assets  (the～)     国有资产管理局 Xb%q9Z  
administrative laws and regulations                 行政法规 Swhz\/u9  
adverse impact                                 不利影响，负面影响 9efDM  
adverse opinion                                反对意见 -[7+g  
advisory group                                  咨询组，顾问组 J[ Gpd  
agency fee                                        代理费，代理费用 Fvl\.  
aggregate                                          总计，合计为…… z4:!*:.Asu  
alternation of document and record                 变造文件和记录 K6IT$
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alternative audit procedures                      替代审计程序，备选审计程序 JX=rL6Y@:;  
amend                                              修改，修订 f=F:Af!  
amortisation                                      摊销 E(r_mF7:  
analytical capacity                             分析能力 ;{sZDjev>  
analytical procedures                               分析性程序 i-O D"5a`  
annual financial statements                        年度会计报表，年度财务报表 73cb1kfPd  
appendix                                          附录，附表 @*YF!LdU{M  
applicable                                         适用的 Ay
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applicable laws and regulations                 适用的法规 xSmG,}3mF  
application systems                                  应用系统 s|Mo 3_>  
apply consistently                              一贯地执行，一贯地实施 ?}cmES kX@  
appropriate                                       适当的，合适的； ?Ij
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征用，挪用 kw#X,hP  
appropriate authorization                          适当的授权 1&=)Bxg4  
appropriateness of audit evidence                    审计证据的适当性 XjGS.&'I  
approval                                    批准，核准 +#FqC/`l  
assertion                                    (会计报表上的)认定；确认 6dIPgie3w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _nMd  
asset                                                 资产，财产 1!v{#w{u7  
asset restructuring                             资产重组 ka9@7IFM  
assignment of duties                                 职责的划分 I`V<Sh^Qd  
assistant                                     助理，助理人员 9p W~Gz  
associated company                                 联属公司，联营公司 PEf yHf7`  
association                                        联合，结合；协会，社团 w \b+OW  
assumption                                       假设，假定 1Toiq b/  
at a given date                                         在某一特定时日 0~qc,-)3  
attestation                                         鉴证，公证 |H?t+Dyn)q  
attestation service                             鉴证服务 J\@6YU[A  
audit adjustment                                审计调整 Ou_H&R  
audit areas                                        审计领域 |UXSUP @s  
audit conclusion                                审计结论 "JB4Uaa  
audit effectiveness                             审计效果 RpivO,   
audit efficiency                                  审计效率 BPO5=]W 7  
audit engagement letter                      审计业务约定书 Tx;a2:6\[  
audit evidence                                          审计证据 }nd>SK4  
audit fee                                    审计费 SOOVUMj  
audit files                                          审计档案 dR S:S_  
audit findings                                     审计中发现的事项 k H.dtg_  
audit implementation stage                        审计实施阶段 {=Zy;Er  
audit mark                                        审计标识 .4+Rac  
audit materiality                                 审计重要性 F
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audit method                                     审计方法  k[r^@|  
audit objective                                         审计目标，审计目的 >(Y CZ  
audit of financial statements                      会计报表审计，财务报表审计 FiUQ2w4  
audit opinion                                     审计意见 -5<[oBL;  
audit period                                      被审计期间，被审计年度 >yC=@Uq+  
audit plan                                          审计计划 Bh3F4k2bg7  
audit planning                                    编制审计计划，制定审计计划，审计计划 5#DMizv6  
audit planning stage                                  审计计划阶段 k*$WAOJEW  
audit procedure                                审计程序 Cyg2o<O@  
audit programme                               审计程序表，具体审计计划 DDeU:  
audit report                                       审计报告 ukiWNF/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I&1Lm)W&  
audit report with a qualified opinion                 有保留意见的审计报告 VQ9A/DH/  
audit report with an adverse opinion                否定意见的审计报告 6'#5Dqw"r  
audit report with dual dates                      双重日期审计报告 :$k*y%Z*N&  
audit reporting stage                                 审计报告阶段 +{:uPY#1  
audit responsibility                                   审计责任 53i]Q;k[  
audit results                                      审计结果 B>53+GyMV  
audit risk                                          审计风险 X8)k'h  
audit sampling                                          审计抽样 @2>UR9j  
audit sampling techniques                         审计抽样方法，审计抽样技术 N'`X:7fN  
audit strategies                                  审计策略 .t "VsY|  
audit summary                                         审计总结，审计小结 6 VEB2F  
audit team                                         审计小组 /v 8"i^;}  
audit test                                    审计测试 p'R<yB)V  
audit trail                                          审计轨迹 &hYgu3O  
audit work                                        审计工作 w(oK   
audit working paper                                 审计工作底稿 5XK Tb  
audited financial statement                        审计会计报表，已审计财务报表 4aXIRu%#7  
Auditing Guidelines (the～)                      审计规范指南 .&^
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auditing standards                             审计准则 j,0`k  
audit-oriented working paper                          (审计)业务类工作底稿 `
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authorisation                                     授权 b>-DX  
authorisation of transaction                       交易的授权 =QqH`.3  
availability                                         可获得性 yK*vn]}  
B /qLO/Mim  
balance                                      余额；差额；平衡 2R/|/>T v  
balance sheet                                    资产负债表 %f]#P8VP  
bank                                                 银行 !&:=sA  
bank account                                    银行账户，银行户头 Bj@>iw?g'  
bank statement                                 银行对账单 *9'3 `^l  
barter transaction                              易货交易，以物换物交易 hYJzF.DW<$  
basis of audit                                    审计依据 _C !i(z!d  
basis of preparation                                (会计报表的)编制基础 <,} h8;Fr  
book of account                               账目，账簿 &;@L] o  
borrowing                                         借款，贷款，借债 +z;*r8d<X  
branch                                              分支，分支机构，分店 H>TO8;5(  
brought forward                                (账户余额等的)承上年，承上期，承上页 #mQ@4k9i  
budget                                              预算 ' _c/
CNs  
building                                      建筑物；大楼 kdNo<x1o  
business conditions                                  业务情况，经营情况 JS/'0.  
business licence                               (企业等的)营业执照 Q}AZkZ  
business relation                                业务关系 @v)Z>xv  
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