[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 y M , hF  
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审计词汇英汉对照 0%k`*8  
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ability to continue as a going concern               持续经营能力 ED[PP2[/  
acceptability                                     可接受性，可接受程度 kxWf1hIz0  
acceptable level of detection risk                     检查风险的可接受水平 s~]Ri:7~  
acceptance of engagement                       接受委托 65=i`!f  
accepting the engagement for the first time              首次接受委托 q3T'rw%Eh  
access to asset                                         对资产的接触 H1 n`A#6?  
according to                                     根据，依据，依照 d '4c?vC  
account balance                                账户余额 h<6@&yzp  
account for                                       对……进行会计处理，核算；解释 TTmNPp4q  
accounting                                        会计，会计学 _4owxYSDke  
accounting advisory serve                        会计咨询服务 50l=B]M  
accounting firm                                 会计师事务所 `t{aN|3V[  
accounting information                      会计信息，会计资料 3VB{Qj  
accounting period                             会计期间 0>4:(t7h\  
accounting policies                                   会计政策 ;-n+=@]7  
accounting professional bodies                 会计职业组织，会计职业团体 $?(fiFC  
accounting records                                   会计记录 a)Qx43mOS  
accounting responsibility                           会计责任 bf'@sh%W  
accounting service                             会计服务 >7@F4a  
accounting standards                                会计准则 K)sO  
Accounting Standards for Business Enterprises       企业会计准则 t{Q9Kv  
accounting system                             会计系统 {#zJx(2yG  
accounting treatment                                会计处理 9W5vp:G  
accuracy                                    准确性，精确性 w \i#  
additional audit procedures                      追加审计程序 bxc#bl3  
addressee                                         收件人，收信人 7zgU>$i  
Administration of State-owned Assets  (the～)     国有资产管理局 .?[2,4F;  
administrative laws and regulations                 行政法规 v\c.xtjI5x  
adverse impact                                 不利影响，负面影响 :a0qm.EN  
adverse opinion                                反对意见 K {!eHTU  
advisory group                                  咨询组，顾问组 (VWTYG7  
agency fee                                        代理费，代理费用 gUy >I(  
aggregate                                          总计，合计为…… o\g",O4-  
alternation of document and record                 变造文件和记录 }PK8[N  
alternative audit procedures                      替代审计程序，备选审计程序 3E+u)f lmB  
amend                                              修改，修订 "So+  
amortisation                                      摊销 z./u;/:  
analytical capacity                             分析能力 55zimv&DV  
analytical procedures                               分析性程序 06]J]  
annual financial statements                        年度会计报表，年度财务报表 D5]T.8kX(7  
appendix                                          附录，附表 elJLT
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applicable                                         适用的 )C<c{mjk(  
applicable laws and regulations                 适用的法规 3O:Z;YP:<  
application systems                                  应用系统 H--(zxK  
apply consistently                              一贯地执行，一贯地实施 wX< )Fj'  
appropriate                                       适当的，合适的； -SlLX\>p  
征用，挪用 b9%hzD,MR  
appropriate authorization                          适当的授权 i?A4uyYwS  
appropriateness of audit evidence                    审计证据的适当性 <Ktx*(D  
approval                                    批准，核准 'eLO#1Ipf  
assertion                                    (会计报表上的)认定；确认 ?r'rvu'/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]Yp;8#:1  
asset                                                 资产，财产 ^^ {K[sLB  
asset restructuring                             资产重组 J3oH^  
assignment of duties                                 职责的划分 *<i { Mb Q  
assistant                                     助理，助理人员 w=rh@S]  
associated company                                 联属公司，联营公司 p4fU/  
association                                        联合，结合；协会，社团 *FQrmdwb]L  
assumption                                       假设，假定 >TeTa l  
at a given date                                         在某一特定时日 ;xN4L  
attestation                                         鉴证，公证 ';^VdR]fk  
attestation service                             鉴证服务 ,l_"%xYx  
audit adjustment                                审计调整 Vge9AH:op  
audit areas                                        审计领域 E"b+Q  
audit conclusion                                审计结论 [as\>@o  
audit effectiveness                             审计效果 2h@/Q)z  
audit efficiency                                  审计效率 <KoiZ{V   
audit engagement letter                      审计业务约定书 ^Cst4=
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audit evidence                                          审计证据 qdx(wGG  
audit fee                                    审计费 Ww{bh-nyq  
audit files                                          审计档案 :tl*>d~  
audit findings                                     审计中发现的事项 XPBKQm_}  
audit implementation stage                        审计实施阶段 Z_zN:BJ8L  
audit mark                                        审计标识 ==RYf*d  
audit materiality                                 审计重要性 ;*BG{rkr  
audit method                                     审计方法  D8m1:kU  
audit objective                                         审计目标，审计目的 L09YA
 
audit of financial statements                      会计报表审计，财务报表审计 @dvlSqm)  
audit opinion                                     审计意见 rUc2'Ct  
audit period                                      被审计期间，被审计年度 Y^M3m'd?  
audit plan                                          审计计划 k-Hy> 5;  
audit planning                                    编制审计计划，制定审计计划，审计计划 dzjp,c @  
audit planning stage                                  审计计划阶段 [6`8^-}?  
audit procedure                                审计程序 @ !=q.
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audit programme                               审计程序表，具体审计计划 bE74Ui  
audit report                                       审计报告 2`9e20  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j_H9l,V  
audit report with a qualified opinion                 有保留意见的审计报告 IE+{W~y\  
audit report with an adverse opinion                否定意见的审计报告 <'>c`80@\*  
audit report with dual dates                      双重日期审计报告 eGkB#.+J!  
audit reporting stage                                 审计报告阶段 fa//~$#"{L  
audit responsibility                                   审计责任 :XC~G&HuF6  
audit results                                      审计结果 *39Y1+=)$$  
audit risk                                          审计风险 >gRb.-{ux  
audit sampling                                          审计抽样 z\Hg@J&#  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;.Zgt8/.  
audit strategies                                  审计策略 }^+E S^~  
audit summary                                         审计总结，审计小结 RP9#P&Qk  
audit team                                         审计小组 2F%2K?$`Ej  
audit test                                    审计测试 JfGU3d*c  
audit trail                                          审计轨迹 ,bzE `6  
audit work                                        审计工作 3k(A&]~v  
audit working paper                                 审计工作底稿 s1.EE|h,5  
audited financial statement                        审计会计报表，已审计财务报表 A=JPmsj.  
Auditing Guidelines (the～)                      审计规范指南 aZn]8jC%  
auditing standards                             审计准则  Sg  
audit-oriented working paper                          (审计)业务类工作底稿 w<#/ngI2  
authorisation                                     授权 & Xm!i(i  
authorisation of transaction                       交易的授权 G8z.JX-7g  
availability                                         可获得性 ^SM>bJ1Z_  
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balance                                      余额；差额；平衡  `fMdO  
balance sheet                                    资产负债表 a> qB k})  
bank                                                 银行 .;}vp*  
bank account                                    银行账户，银行户头 "A\h+q-  
bank statement                                 银行对账单 fm]mqO  
barter transaction                              易货交易，以物换物交易 QiC}hj$  
basis of audit                                    审计依据 B6ee\ 23  
basis of preparation                                (会计报表的)编制基础 2T 3tKX  
book of account                               账目，账簿 G%
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borrowing                                         借款，贷款，借债 /|Z_Dy  
branch                                              分支，分支机构，分店 yhm
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brought forward                                (账户余额等的)承上年，承上期，承上页 3w!8PPl  
budget                                              预算 RT`.S uN  
building                                      建筑物；大楼 ^%ZbjJ7|j  
business conditions                                  业务情况，经营情况 ZZq]I
 
business licence                               (企业等的)营业执照 a;b mZh  
business relation                                业务关系 4FQB%3>*  
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