[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 %t0 Fx  
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审计词汇英汉对照 nnmn@t(%r  
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ability to continue as a going concern               持续经营能力 o#{D;'  
acceptability                                     可接受性，可接受程度 Wy%q9x]}  
acceptable level of detection risk                     检查风险的可接受水平 )t{oyBT  
acceptance of engagement                       接受委托 59";{"sw  
accepting the engagement for the first time              首次接受委托 m~9Qx`fi`  
access to asset                                         对资产的接触 #Nxk3He]8  
according to                                     根据，依据，依照 Qi|jL*mj&  
account balance                                账户余额 )W'l^R4W  
account for                                       对……进行会计处理，核算；解释 1T fK"\  
accounting                                        会计，会计学 |XxA Fje  
accounting advisory serve                        会计咨询服务 cbl@V 1  
accounting firm                                 会计师事务所 fGJ
PZe  
accounting information                      会计信息，会计资料 #NVtZs!V/  
accounting period                             会计期间 q{ov62t`  
accounting policies                                   会计政策 [JFmhLP9  
accounting professional bodies                 会计职业组织，会计职业团体 In|:6YDL&  
accounting records                                   会计记录 $rDeI-)S  
accounting responsibility                           会计责任 %'j)~  
accounting service                             会计服务 Y((s<]7  
accounting standards                                会计准则 ^.,pq?_  
Accounting Standards for Business Enterprises       企业会计准则 eX9{wb(  
accounting system                             会计系统 (7
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accounting treatment                                会计处理 L,.Ae i9  
accuracy                                    准确性，精确性 OA2<jrGB!  
additional audit procedures                      追加审计程序 [ P2$[|IM  
addressee                                         收件人，收信人 bL (g$Yi  
Administration of State-owned Assets  (the～)     国有资产管理局 nnIBN4  
administrative laws and regulations                 行政法规 dg 0`0k  
adverse impact                                 不利影响，负面影响 Mn$TWhg'  
adverse opinion                                反对意见 Nh~ Hh(  
advisory group                                  咨询组，顾问组 sM
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agency fee                                        代理费，代理费用 &^4\
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aggregate                                          总计，合计为…… 9 )u*IGj  
alternation of document and record                 变造文件和记录 QRXsLdf$$  
alternative audit procedures                      替代审计程序，备选审计程序 elb|=J`M0  
amend                                              修改，修订 w
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amortisation                                      摊销 =6imrRaaV  
analytical capacity                             分析能力 CQ2{5  
analytical procedures                               分析性程序 dlN(_6>b  
annual financial statements                        年度会计报表，年度财务报表 W
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appendix                                          附录，附表 Dna0M0   
applicable                                         适用的 3N(s)N_P M  
applicable laws and regulations                 适用的法规 )I{41/_YA  
application systems                                  应用系统 /HgdTyR)  
apply consistently                              一贯地执行，一贯地实施 R9D<lX0%  
appropriate                                       适当的，合适的； #_y#sDfzh  
征用，挪用 !> -cMI6E  
appropriate authorization                          适当的授权 (=0W[@k  
appropriateness of audit evidence                    审计证据的适当性 MhNzmI&`  
approval                                    批准，核准 z`((l#(  
assertion                                    (会计报表上的)认定；确认 t>f<4~%MJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5Fm.] /  
asset                                                 资产，财产 =2pGbD;*  
asset restructuring                             资产重组 G>&=rmK"  
assignment of duties                                 职责的划分 (;P)oB" `C  
assistant                                     助理，助理人员 BKfcK>%g  
associated company                                 联属公司，联营公司 KZzOs9 s
 
association                                        联合，结合；协会，社团 :j9{n ,F  
assumption                                       假设，假定 \-N 4G1  
at a given date                                         在某一特定时日 {&8 -OoH ~  
attestation                                         鉴证，公证 _ 0%sYkUc  
attestation service                             鉴证服务 !p4w 8  
audit adjustment                                审计调整 z:bxnM2\  
audit areas                                        审计领域 (%"M% Qko  
audit conclusion                                审计结论 {NXc<0a(  
audit effectiveness                             审计效果 $q]((@i.  
audit efficiency                                  审计效率 Rv ?Go2  
audit engagement letter                      审计业务约定书 MFcN.M  
audit evidence                                          审计证据 ~T>_}Q[M2p  
audit fee                                    审计费 T[B@7$Dp*  
audit files                                          审计档案 /4+M0Pl  
audit findings                                     审计中发现的事项 {o< 4 ^  
audit implementation stage                        审计实施阶段 16)@<7b]J  
audit mark                                        审计标识 9+U%k(9  
audit materiality                                 审计重要性 S{{D G  
audit method                                     审计方法 v5i
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audit objective                                         审计目标，审计目的 E{sTxOI$  
audit of financial statements                      会计报表审计，财务报表审计 GM|gm-t<@  
audit opinion                                     审计意见 ^;n,C+  
audit period                                      被审计期间，被审计年度 Pc C9)x  
audit plan                                          审计计划 #>GUfhou)  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]R\k@a|G  
audit planning stage                                  审计计划阶段 qyGVyi3  
audit procedure                                审计程序 R<lj$_72Q  
audit programme                               审计程序表，具体审计计划 He^+>XIam  
audit report                                       审计报告 EC$wi|i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cW;to Q!P  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 "12.Bi.O"[  
audit report with dual dates                      双重日期审计报告 )X g,;^  
audit reporting stage                                 审计报告阶段 tKrr5SRb  
audit responsibility                                   审计责任 )VQ:L:1t(  
audit results                                      审计结果 'W usEME  
audit risk                                          审计风险 1B w CJ7?8  
audit sampling                                          审计抽样 }MW*xtGV  
audit sampling techniques                         审计抽样方法，审计抽样技术 xcwyn\93)  
audit strategies                                  审计策略 EMzJJe{Cv  
audit summary                                         审计总结，审计小结 RzQ1Wq  
audit team                                         审计小组 v' .:?9  
audit test                                    审计测试 96T.xT>&  
audit trail                                          审计轨迹 ,n TC7V  
audit work                                        审计工作 `DIIJ<;g  
audit working paper                                 审计工作底稿 RoSh|$JF  
audited financial statement                        审计会计报表，已审计财务报表 > xkl7D  
Auditing Guidelines (the～)                      审计规范指南 g*F?  
auditing standards                             审计准则 R8P7JY[h  
audit-oriented working paper                          (审计)业务类工作底稿 ?Z {4iF  
authorisation                                     授权 Q ,30  
authorisation of transaction                       交易的授权 7kx)/Rw\B  
availability                                         可获得性 ]WR+>)ERb  
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balance                                      余额；差额；平衡 dX{|-;6vm  
balance sheet                                    资产负债表 ]?S\
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bank                                                 银行 J?Brnf.  
bank account                                    银行账户，银行户头 uS<7X7|!0  
bank statement                                 银行对账单 E ;65kZ  
barter transaction                              易货交易，以物换物交易 =:n>yZ3T  
basis of audit                                    审计依据 ` 4__X;  
basis of preparation                                (会计报表的)编制基础 vg"y$%  
book of account                               账目，账簿 f305yo  
borrowing                                         借款，贷款，借债 U(3+*'8r,1  
branch                                              分支，分支机构，分店 D% }?l  
brought forward                                (账户余额等的)承上年，承上期，承上页 nx`!BNL'V  
budget                                              预算 f
s+l  
building                                      建筑物；大楼 I-oI,c%+  
business conditions                                  业务情况，经营情况 rlk0t159  
business licence                               (企业等的)营业执照 )(~4fA5j)  
business relation                                业务关系 mv|eEz)r  
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