[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  OQ6sv/  
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审计词汇英汉对照 'g]hmE  
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ability to continue as a going concern               持续经营能力 ^"1TPd|  
acceptability                                     可接受性，可接受程度 5|{)Z]M%9  
acceptable level of detection risk                     检查风险的可接受水平 ,E&Bn8L~O  
acceptance of engagement                       接受委托 Y[Es  
accepting the engagement for the first time              首次接受委托 WE")xhV6  
access to asset                                         对资产的接触 ?L=A2C\_-  
according to                                     根据，依据，依照 _().t5<  
account balance                                账户余额 JX{KYU  
account for                                       对……进行会计处理，核算；解释 S."7+g7Ar  
accounting                                        会计，会计学 F+Z2U/'a  
accounting advisory serve                        会计咨询服务 Rvvh{U;t  
accounting firm                                 会计师事务所 6)ycmu;!$  
accounting information                      会计信息，会计资料 } &1Iyb  
accounting period                             会计期间 P<u"97@8a  
accounting policies                                   会计政策 B s,as  
accounting professional bodies                 会计职业组织，会计职业团体 ]c}=5m/  
accounting records                                   会计记录 _Fizgs  
accounting responsibility                           会计责任 eZNitGaU  
accounting service                             会计服务 1i u =Y  
accounting standards                                会计准则 >Dne? 8r  
Accounting Standards for Business Enterprises       企业会计准则 2/@D7>F&g  
accounting system                             会计系统 !h>D;k6 e  
accounting treatment                                会计处理 H>.B99vp  
accuracy                                    准确性，精确性 pW{8R^vKm  
additional audit procedures                      追加审计程序 a}>Dz 1R  
addressee                                         收件人，收信人 S8%n.<OB
 
Administration of State-owned Assets  (the～)     国有资产管理局 hq?jdNy :  
administrative laws and regulations                 行政法规 Noh?^@T`Ov  
adverse impact                                 不利影响，负面影响 < A?<N?%o  
adverse opinion                                反对意见 k(v
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advisory group                                  咨询组，顾问组 =OYQM<q  
agency fee                                        代理费，代理费用 [?KJ9~+0  
aggregate                                          总计，合计为…… /BpxKh 2p  
alternation of document and record                 变造文件和记录 'S?;J ,/  
alternative audit procedures                      替代审计程序，备选审计程序 s*Ih_Ag=:  
amend                                              修改，修订 S$eDnw~$  
amortisation                                      摊销 YsP/p-  
analytical capacity                             分析能力 #dc1pfL!y{  
analytical procedures                               分析性程序 qX$u4I!,  
annual financial statements                        年度会计报表，年度财务报表 -(>qu.[8=  
appendix                                          附录，附表 6z?gg3GV  
applicable                                         适用的 |)o#|Qo  
applicable laws and regulations                 适用的法规 TJaeQqob  
application systems                                  应用系统 &[@\f^~  
apply consistently                              一贯地执行，一贯地实施 @u) 'yS  
appropriate                                       适当的，合适的； K=6UK%y A  
征用，挪用 xNpg{cQ=  
appropriate authorization                          适当的授权 by86zX  
appropriateness of audit evidence                    审计证据的适当性 ?t rV72D  
approval                                    批准，核准 Ue$zH"w  
assertion                                    (会计报表上的)认定；确认  g:<?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )"`!AerJ  
asset                                                 资产，财产 t`G)b&3_O  
asset restructuring                             资产重组 5]"SGP  
assignment of duties                                 职责的划分 ;;V\"7q'  
assistant                                     助理，助理人员 9`"DFFSMS  
associated company                                 联属公司，联营公司 Ht[{ryTxu  
association                                        联合，结合；协会，社团 Dag`>|my  
assumption                                       假设，假定 k\N4@UK  
at a given date                                         在某一特定时日 :gI.l1  
attestation                                         鉴证，公证 <L2emL_'  
attestation service                             鉴证服务 |d7$*7TvV  
audit adjustment                                审计调整 Lw*]EG|?  
audit areas                                        审计领域 IfV 3fJ7  
audit conclusion                                审计结论 4tXSYHd3  
audit effectiveness                             审计效果 lKKERO5+  
audit efficiency                                  审计效率 ]hE="z=n  
audit engagement letter                      审计业务约定书 :\yc*OtX  
audit evidence                                          审计证据 +.Bmkim  
audit fee                                    审计费 9"sDm}5%  
audit files                                          审计档案 "tu*YNP\Q  
audit findings                                     审计中发现的事项 nl1-kB)$e|  
audit implementation stage                        审计实施阶段 & ,L9O U  
audit mark                                        审计标识 (/h5zCc/v  
audit materiality                                 审计重要性 UG2w 1xqHw  
audit method                                     审计方法 ~xyw>m+o.  
audit objective                                         审计目标，审计目的 cxP6-tV%  
audit of financial statements                      会计报表审计，财务报表审计 .L;@=Yg)  
audit opinion                                     审计意见 ;sPzOS9  
audit period                                      被审计期间，被审计年度 I*\^,ow  
audit plan                                          审计计划 8#LJ*o  
audit planning                                    编制审计计划，制定审计计划，审计计划 R,Oe$J<  
audit planning stage                                  审计计划阶段 Q:Mh
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audit procedure                                审计程序 lKV"Mh+6  
audit programme                               审计程序表，具体审计计划 ~]uZy=P? 5  
audit report                                       审计报告 Jx|I6y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RuAlB*  
audit report with a qualified opinion                 有保留意见的审计报告 .ve *Vp
  
audit report with an adverse opinion                否定意见的审计报告 1 W'F3  
audit report with dual dates                      双重日期审计报告 nr2r8u9r  
audit reporting stage                                 审计报告阶段 3HiFISA*  
audit responsibility                                   审计责任 =P^wh  
audit results                                      审计结果 Xl%0/o  
audit risk                                          审计风险 P7GRSjG  
audit sampling                                          审计抽样 Bw<
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audit sampling techniques                         审计抽样方法，审计抽样技术 6N
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audit strategies                                  审计策略 |M5-5)  
audit summary                                         审计总结，审计小结 3Wx,oq;4-  
audit team                                         审计小组 rwqv V^  
audit test                                    审计测试 y' xF0  
audit trail                                          审计轨迹 :q+N&j'3  
audit work                                        审计工作 >a>fb|r
 
audit working paper                                 审计工作底稿 3071:W  
audited financial statement                        审计会计报表，已审计财务报表 v[S-Pi1  
Auditing Guidelines (the～)                      审计规范指南 OXhAha`R  
auditing standards                             审计准则 l]# !+@  
audit-oriented working paper                          (审计)业务类工作底稿 ;")A{tX2  
authorisation                                     授权 5EeDHsvV9  
authorisation of transaction                       交易的授权 "="O >  
availability                                         可获得性 v}uJtBG(  
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balance                                      余额；差额；平衡 %3=J*wj>D  
balance sheet                                    资产负债表 TD,nI
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bank                                                 银行 >Pal
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bank account                                    银行账户，银行户头 XZph%j0o  
bank statement                                 银行对账单 \54}T4R  
barter transaction                              易货交易，以物换物交易 "{BqtU* .  
basis of audit                                    审计依据 B~gV'(9g  
basis of preparation                                (会计报表的)编制基础 z,Lzgh  
book of account                               账目，账簿 ffcLuXa  
borrowing                                         借款，贷款，借债 |. C1|J'Z  
branch                                              分支，分支机构，分店 w:ULi3  
brought forward                                (账户余额等的)承上年，承上期，承上页 wNQqfqZ  
budget                                              预算 L-h$Z
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building                                      建筑物；大楼 #V_GOy1-  
business conditions                                  业务情况，经营情况 `T WN^0!]  
business licence                               (企业等的)营业执照 >bm|%Ou"  
business relation                                业务关系 Tz-X o  
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