[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 NFBhnNH+  
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审计词汇英汉对照 {3|h^h_R  
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ability to continue as a going concern               持续经营能力 v|;}}ol  
acceptability                                     可接受性，可接受程度 p!H'JNG  
acceptable level of detection risk                     检查风险的可接受水平 c"`CvQO64  
acceptance of engagement                       接受委托 ]"VxEpqhM  
accepting the engagement for the first time              首次接受委托 ZRj&k9D^U  
access to asset                                         对资产的接触 U$wD'v3pw  
according to                                     根据，依据，依照 5HW'nhE  
account balance                                账户余额 j@Y'>3  
account for                                       对……进行会计处理，核算；解释 9=p/'d8  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 "4/J4'-  
accounting information                      会计信息，会计资料 m 9.BU2.  
accounting period                             会计期间 9{XV=a v  
accounting policies                                   会计政策 iJ!p9E*(  
accounting professional bodies                 会计职业组织，会计职业团体 p[7?0 (  
accounting records                                   会计记录 {9<c*0l  
accounting responsibility                           会计责任 Xx e07J~  
accounting service                             会计服务 C=<PYkt,L  
accounting standards                                会计准则 {# Vp`ji  
Accounting Standards for Business Enterprises       企业会计准则 {6gY6X-R  
accounting system                             会计系统 !6l}s$1i|  
accounting treatment                                会计处理 T<K/bzB3z  
accuracy                                    准确性，精确性 }MW+K&sIh  
additional audit procedures                      追加审计程序 @XN|R  
addressee                                         收件人，收信人 N2$uw@s  
Administration of State-owned Assets  (the～)     国有资产管理局 \??20iz  
administrative laws and regulations                 行政法规 bDT@E,cSi  
adverse impact                                 不利影响，负面影响 ,HtXD~N  
adverse opinion                                反对意见 ]@hN&W(+x  
advisory group                                  咨询组，顾问组 :L5k#E"u  
agency fee                                        代理费，代理费用 #B!<gA$/  
aggregate                                          总计，合计为…… {P!1VYs 5  
alternation of document and record                 变造文件和记录 ,V.Bzf%=O  
alternative audit procedures                      替代审计程序，备选审计程序 2dJP|T9H  
amend                                              修改，修订 ytyB: # J  
amortisation                                      摊销 pMLTXqL  
analytical capacity                             分析能力 n+SHkrW  
analytical procedures                               分析性程序 o&:'MwU  
annual financial statements                        年度会计报表，年度财务报表 JbLHW26pl  
appendix                                          附录，附表 y4j\y ? T8  
applicable                                         适用的 ZFNg+H
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applicable laws and regulations                 适用的法规  r74' _y  
application systems                                  应用系统 B*AB@  
apply consistently                              一贯地执行，一贯地实施 hK 1 H'~c  
appropriate                                       适当的，合适的； uXo?  
征用，挪用 x|GkXD3  
appropriate authorization                          适当的授权 uG=~kO  
appropriateness of audit evidence                    审计证据的适当性 7&3
  
approval                                    批准，核准 T*jQzcm~?  
assertion                                    (会计报表上的)认定；确认 a9g~(#?a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W=\4
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asset                                                 资产，财产 \IO
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asset restructuring                             资产重组 l-?# oy  
assignment of duties                                 职责的划分 jhH&}d9  
assistant                                     助理，助理人员 Wg\MaZ6Di  
associated company                                 联属公司，联营公司 P` AW8Y6o  
association                                        联合，结合；协会，社团 ~'w]%rh!  
assumption                                       假设，假定 UT_kw}1 o  
at a given date                                         在某一特定时日 ,Rdw]O  
attestation                                         鉴证，公证 N^f_hL|:9  
attestation service                             鉴证服务 Nj=0bg"Qg5  
audit adjustment                                审计调整 U<I
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audit areas                                        审计领域 RwUosh\W  
audit conclusion                                审计结论 d9q`IZqee  
audit effectiveness                             审计效果 sQBKzvFO3  
audit efficiency                                  审计效率 Q#zU0K*^  
audit engagement letter                      审计业务约定书 W<>R;~)
  
audit evidence                                          审计证据 H @5dj}  
audit fee                                    审计费 VWrb` p@  
audit files                                          审计档案 bMB*9<c~  
audit findings                                     审计中发现的事项 .~X&BY>qP  
audit implementation stage                        审计实施阶段 6k`O  
audit mark                                        审计标识 m{f+!  
audit materiality                                 审计重要性 &[P(}??Y\  
audit method                                     审计方法 [xo-ZDIoG  
audit objective                                         审计目标，审计目的 13fyg7^JP  
audit of financial statements                      会计报表审计，财务报表审计 fLZ mQO  
audit opinion                                     审计意见 6'Q*SO;1gh  
audit period                                      被审计期间，被审计年度 8(g}/%1mt3  
audit plan                                          审计计划 =rA]kGx  
audit planning                                    编制审计计划，制定审计计划，审计计划 {LBL8sG  
audit planning stage                                  审计计划阶段 1>L8EImx]V  
audit procedure                                审计程序 )zkr[;j~`  
audit programme                               审计程序表，具体审计计划 eh}|Wd7J  
audit report                                       审计报告 -+[~eqRB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lUd4`r"  
audit report with a qualified opinion                 有保留意见的审计报告 x27$h)R0v  
audit report with an adverse opinion                否定意见的审计报告 2=
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audit report with dual dates                      双重日期审计报告 pgBIYeY,  
audit reporting stage                                 审计报告阶段 %LBf' iA  
audit responsibility                                   审计责任 Cd|rDa  
audit results                                      审计结果 5E^P2Mlc  
audit risk                                          审计风险 j{
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audit sampling                                          审计抽样 3hcWR'|  
audit sampling techniques                         审计抽样方法，审计抽样技术 o)+C4f[G4  
audit strategies                                  审计策略 \%_sL#?  
audit summary                                         审计总结，审计小结 l ;S_J^S  
audit team                                         审计小组 |E&|6h1  
audit test                                    审计测试 a fLE9  
audit trail                                          审计轨迹 w5=<}1`St  
audit work                                        审计工作 E:Ul_m8  
audit working paper                                 审计工作底稿 w|f@sB>j  
audited financial statement                        审计会计报表，已审计财务报表 JA% y{Wb  
Auditing Guidelines (the～)                      审计规范指南 @H}{?-XyA  
auditing standards                             审计准则 p-*{x  
audit-oriented working paper                          (审计)业务类工作底稿 \+"Jg/)ij  
authorisation                                     授权 BmaY&?  
authorisation of transaction                       交易的授权 mQ3gp&d3W  
availability                                         可获得性 +xQj-r)-  
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balance                                      余额；差额；平衡 f9t+x+ Z  
balance sheet                                    资产负债表 2 SU  
bank                                                 银行 `
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bank account                                    银行账户，银行户头 MAQ-'s@  
bank statement                                 银行对账单 %4})_h?j  
barter transaction                              易货交易，以物换物交易 @ 6*eS+t\  
basis of audit                                    审计依据 G 2uM6  
basis of preparation                                (会计报表的)编制基础 &5*t*tI  
book of account                               账目，账簿 >sQf{uL  
borrowing                                         借款，贷款，借债 {vk%&{D0)  
branch                                              分支，分支机构，分店 P!gY&>EU  
brought forward                                (账户余额等的)承上年，承上期，承上页 qB+OxyT&  
budget                                              预算 G=l:v  
building                                      建筑物；大楼 ~MP /[,j`  
business conditions                                  业务情况，经营情况 @u`m 6``T  
business licence                               (企业等的)营业执照 r{f
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business relation                                业务关系 #)s +I2  
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