[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 MdoWqpC  
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审计词汇英汉对照 }?qnwx.  
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ability to continue as a going concern               持续经营能力 #/v_h6$  
acceptability                                     可接受性，可接受程度 >93{=+  
acceptable level of detection risk                     检查风险的可接受水平 uy- Ncy  
acceptance of engagement                       接受委托 .W+4sax:  
accepting the engagement for the first time              首次接受委托 n]{}C.C=  
access to asset                                         对资产的接触 B)cb}.N:  
according to                                     根据，依据，依照 m}'@S+k^  
account balance                                账户余额 j83Y'VJJC  
account for                                       对……进行会计处理，核算；解释 YK+Z0ry  
accounting                                        会计，会计学 W6/p
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accounting advisory serve                        会计咨询服务 oJu 4vGy0  
accounting firm                                 会计师事务所 %C][E^9  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 wkpVX*DfRE  
accounting policies                                   会计政策 U)%u`C
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accounting professional bodies                 会计职业组织，会计职业团体 ~u`! Gi  
accounting records                                   会计记录 !<PTsk F  
accounting responsibility                           会计责任 qmyZbo|8&  
accounting service                             会计服务 &E'
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accounting standards                                会计准则 `IRT w"  
Accounting Standards for Business Enterprises       企业会计准则 9*Tw x&  
accounting system                             会计系统 6)
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accounting treatment                                会计处理 u]-El}*[  
accuracy                                    准确性，精确性 KIY_EE$?  
additional audit procedures                      追加审计程序 WIlS^?5I<  
addressee                                         收件人，收信人 ]
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Administration of State-owned Assets  (the～)     国有资产管理局 44{:UhJkx  
administrative laws and regulations                 行政法规 ZU@jtqq  
adverse impact                                 不利影响，负面影响 AX Jj"hN  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 G8-d%O p  
agency fee                                        代理费，代理费用 ghQsS|)p.  
aggregate                                          总计，合计为…… 2}\sj'0&  
alternation of document and record                 变造文件和记录 ^a5~FI:  
alternative audit procedures                      替代审计程序，备选审计程序 :*%\i' $!/  
amend                                              修改，修订 IX3yNTW"L  
amortisation                                      摊销 %a^!~qV   
analytical capacity                             分析能力 Z$K%@q,10+  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 W&[9x%Ba  
appendix                                          附录，附表 c+XR  
applicable                                         适用的 2qR@:^  
applicable laws and regulations                 适用的法规 H$iMP.AK  
application systems                                  应用系统 (8F?yBu  
apply consistently                              一贯地执行，一贯地实施  cJ{ P,K  
appropriate                                       适当的，合适的； ",GC\#^v  
征用，挪用 ]@]"bF!Dn  
appropriate authorization                          适当的授权 @,$HqJ  
appropriateness of audit evidence                    审计证据的适当性 H t$%)j9  
approval                                    批准，核准 sJYX[  
assertion                                    (会计报表上的)认定；确认 4[j) $!l`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,\RCgc  
asset                                                 资产，财产 g@i 4H[k  
asset restructuring                             资产重组 [o6<aE-  
assignment of duties                                 职责的划分 RaqrVC  
assistant                                     助理，助理人员 5S?Xl|8E  
associated company                                 联属公司，联营公司 B|w}z1 .  
association                                        联合，结合；协会，社团 KiHAm|,  
assumption                                       假设，假定 CA~S$H\"  
at a given date                                         在某一特定时日 aq**w?l  
attestation                                         鉴证，公证 fP*C*4#X  
attestation service                             鉴证服务 O4URr  
audit adjustment                                审计调整 qo![#s  
audit areas                                        审计领域 ../(gG9  
audit conclusion                                审计结论 ~.SU$  
audit effectiveness                             审计效果 c
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audit efficiency                                  审计效率 a[#BlH  
audit engagement letter                      审计业务约定书 N#qoKY(#  
audit evidence                                          审计证据 aMD?^  
audit fee                                    审计费 RT9|E80  
audit files                                          审计档案 \EqO;A%<  
audit findings                                     审计中发现的事项 sbb{VV`I  
audit implementation stage                        审计实施阶段 ?q7Gs)B=^'  
audit mark                                        审计标识 u(qpdG||7  
audit materiality                                 审计重要性 }0*7bb  
audit method                                     审计方法 EH%j$=@X  
audit objective                                         审计目标，审计目的 RR9s%>^  
audit of financial statements                      会计报表审计，财务报表审计 #`EMK  
audit opinion                                     审计意见 <CdO& xUY  
audit period                                      被审计期间，被审计年度 3KZ h?~B  
audit plan                                          审计计划 v7RDoO]I  
audit planning                                    编制审计计划，制定审计计划，审计计划 zoXF"Nz  
audit planning stage                                  审计计划阶段 V!4E(sX  
audit procedure                                审计程序 #6nA^K}  
audit programme                               审计程序表，具体审计计划 p_5+L@%Gb  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 6 >2! kM7  
audit report with a qualified opinion                 有保留意见的审计报告 x6]?}Q>>D
 
audit report with an adverse opinion                否定意见的审计报告 S|i //I%_  
audit report with dual dates                      双重日期审计报告 !o7.L%S  
audit reporting stage                                 审计报告阶段 ^^mi@&ApLD  
audit responsibility                                   审计责任 (yVI<Os{a  
audit results                                      审计结果 xr-scdh2  
audit risk                                          审计风险 P#]jPW  
audit sampling                                          审计抽样 jKs8i$q  
audit sampling techniques                         审计抽样方法，审计抽样技术 v?t+%|dzA  
audit strategies                                  审计策略 -
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audit summary                                         审计总结，审计小结 gqamGLK  
audit team                                         审计小组 P^r8JhDJ  
audit test                                    审计测试 36z{TWF  
audit trail                                          审计轨迹 ""=V t]  
audit work                                        审计工作 q9>w3 <  
audit working paper                                 审计工作底稿 hHQt4 r'd  
audited financial statement                        审计会计报表，已审计财务报表 C.Yz<?;S  
Auditing Guidelines (the～)                      审计规范指南 k3w#^ "i  
auditing standards                             审计准则 G{9y`;  
audit-oriented working paper                          (审计)业务类工作底稿 f&J*(F*u  
authorisation                                     授权 <XU]%}o  
authorisation of transaction                       交易的授权 bzTM{<]sv  
availability                                         可获得性 ud1E@4;qf  
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balance                                      余额；差额；平衡 `,z{70  
balance sheet                                    资产负债表 mD:!"h/
 
bank                                                 银行 N~_gT Jr~P  
bank account                                    银行账户，银行户头 >3/<goXk7  
bank statement                                 银行对账单 :/0 8}!_:  
barter transaction                              易货交易，以物换物交易 S45jY=)z  
basis of audit                                    审计依据 m;|I}{r  
basis of preparation                                (会计报表的)编制基础 dc
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book of account                               账目，账簿 01b0;|  
borrowing                                         借款，贷款，借债 5Dd;?T>  
branch                                              分支，分支机构，分店 MH-,+-Eq  
brought forward                                (账户余额等的)承上年，承上期，承上页 s5 BV8 M  
budget                                              预算 CEiG
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building                                      建筑物；大楼 ">7 bnOJ  
business conditions                                  业务情况，经营情况 %$Uw]a  
business licence                               (企业等的)营业执照 G4~J+5m k  
business relation                                业务关系 /$KW$NH4z  
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