[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 m1o65FsY08  
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审计词汇英汉对照 Dlf=N$BL7d  
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ability to continue as a going concern               持续经营能力 u,SZ-2K!7~  
acceptability                                     可接受性，可接受程度 Ul0<Zxv  
acceptable level of detection risk                     检查风险的可接受水平 XTaWd0Y  
acceptance of engagement                       接受委托 x2c*k$<p  
accepting the engagement for the first time              首次接受委托 *xTquV$  
access to asset                                         对资产的接触 Pc4cSw#5  
according to                                     根据，依据，依照 )mVYqlU"  
account balance                                账户余额 ayz1i:Q|  
account for                                       对……进行会计处理，核算；解释 WzbN=& C]h  
accounting                                        会计，会计学 '?GZ"C2  
accounting advisory serve                        会计咨询服务 L=!kDU  
accounting firm                                 会计师事务所 Sz@?%PnU|  
accounting information                      会计信息，会计资料 kR?n%`&k  
accounting period                             会计期间 %_
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accounting policies                                   会计政策 8B+^vF   
accounting professional bodies                 会计职业组织，会计职业团体 QjN3j*@  
accounting records                                   会计记录 G6mM6(Sr  
accounting responsibility                           会计责任 >,vW  
accounting service                             会计服务 *LdH/C.LIf  
accounting standards                                会计准则 %)ov,p|  
Accounting Standards for Business Enterprises       企业会计准则 6v)eM=   
accounting system                             会计系统 >Mw =}g@P  
accounting treatment                                会计处理 f|1FqL+T]  
accuracy                                    准确性，精确性 F ) ~pw  
additional audit procedures                      追加审计程序 * <QL[qyV  
addressee                                         收件人，收信人 \1D,Kx;Cb  
Administration of State-owned Assets  (the～)     国有资产管理局 &-Er n/[  
administrative laws and regulations                 行政法规 ;QD;5 <1  
adverse impact                                 不利影响，负面影响 3zF7V:XH  
adverse opinion                                反对意见 =C1Qo#QQ%  
advisory group                                  咨询组，顾问组 >.~k?_Of  
agency fee                                        代理费，代理费用 ~M1%,]  
aggregate                                          总计，合计为…… "E!p1  
alternation of document and record                 变造文件和记录 pR>QIZq<gT  
alternative audit procedures                      替代审计程序，备选审计程序 ;K
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amend                                              修改，修订 uxiX"0)g>  
amortisation                                      摊销 %t.IxMY  
analytical capacity                             分析能力 g c=|<(  
analytical procedures                               分析性程序 LOkDx2@g  
annual financial statements                        年度会计报表，年度财务报表 oioN0EuDk  
appendix                                          附录，附表 `&7
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applicable                                         适用的 ~2ei+#d!^  
applicable laws and regulations                 适用的法规 [/j-d  
application systems                                  应用系统 4zbV' ]  
apply consistently                              一贯地执行，一贯地实施 uW_ /7ex  
appropriate                                       适当的，合适的； vAxtNRS  
征用，挪用 {z ~ '  
appropriate authorization                          适当的授权 SYLkC [0k  
appropriateness of audit evidence                    审计证据的适当性 R$`T"C"  
approval                                    批准，核准 (7!(e ,  
assertion                                    (会计报表上的)认定；确认 flt cdA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <)rH8]V  
asset                                                 资产，财产 )dDmq  
asset restructuring                             资产重组 0k]N%!U  
assignment of duties                                 职责的划分 D"5~-9<  
assistant                                     助理，助理人员 74wa  
associated company                                 联属公司，联营公司 cu|q&  
association                                        联合，结合；协会，社团 e$I:[>  
assumption                                       假设，假定 P^+>QJ1  
at a given date                                         在某一特定时日 * OFT)S  
attestation                                         鉴证，公证  1uzfV)  
attestation service                             鉴证服务 $7g(-W  
audit adjustment                                审计调整 ;yrcH+I$_  
audit areas                                        审计领域 9j9?;3;  
audit conclusion                                审计结论 +Q&@2 oY"  
audit effectiveness                             审计效果 {a%cU[q  
audit efficiency                                  审计效率 |8ZAE%/d  
audit engagement letter                      审计业务约定书 u{G6xuPWf  
audit evidence                                          审计证据 ?id^v 7d  
audit fee                                    审计费 r${a S@F  
audit files                                          审计档案 @Q5^Q'!  
audit findings                                     审计中发现的事项 "<b84?V5  
audit implementation stage                        审计实施阶段 E atDT*!  
audit mark                                        审计标识 \/zS@fz  
audit materiality                                 审计重要性 {.W%m  
audit method                                     审计方法 :g_ +{4  
audit objective                                         审计目标，审计目的 -7Wmq[L/  
audit of financial statements                      会计报表审计，财务报表审计 qILr+zH  
audit opinion                                     审计意见 )~kb7rfl  
audit period                                      被审计期间，被审计年度 L1K_|
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audit plan                                          审计计划 ?Kf@/jv  
audit planning                                    编制审计计划，制定审计计划，审计计划 6Wp:W1E{`  
audit planning stage                                  审计计划阶段 #y%Ao\~kG  
audit procedure                                审计程序 ,oe4*b}O=.  
audit programme                               审计程序表，具体审计计划 _95t gJy  
audit report                                       审计报告 x$sQ .aT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H&+s&F{%  
audit report with a qualified opinion                 有保留意见的审计报告 n _hD  
audit report with an adverse opinion                否定意见的审计报告 d~%Rnic6*  
audit report with dual dates                      双重日期审计报告 * x!5I$~J  
audit reporting stage                                 审计报告阶段 ,B><la87  
audit responsibility                                   审计责任
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audit results                                      审计结果 h#9)M  
audit risk                                          审计风险 H*IoJL6
 
audit sampling                                          审计抽样 /8R1$7  
audit sampling techniques                         审计抽样方法，审计抽样技术 A 78{b^0
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audit strategies                                  审计策略  t&]IgF  
audit summary                                         审计总结，审计小结 cj)~7 WF  
audit team                                         审计小组 kPe9G  
audit test                                    审计测试 Zup?nP2GkT  
audit trail                                          审计轨迹 L2%P  
audit work                                        审计工作 ~XRr }z_Lq  
audit working paper                                 审计工作底稿 A`Nb"N$H13  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 wVTo7o%U  
auditing standards                             审计准则 nq;)!Wry  
audit-oriented working paper                          (审计)业务类工作底稿 czzV2P/t}  
authorisation                                     授权 E}u\{uY  
authorisation of transaction                       交易的授权 LWE !+(n  
availability                                         可获得性 -XBNtM_"  
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balance                                      余额；差额；平衡 ?{V[b
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balance sheet                                    资产负债表 F=H=[pSe  
bank                                                 银行 H#D=vx'  
bank account                                    银行账户，银行户头 Ho/5e*X  
bank statement                                 银行对账单  xMU)  
barter transaction                              易货交易，以物换物交易 DzEixE-  
basis of audit                                    审计依据 X}Lp!.i9o  
basis of preparation                                (会计报表的)编制基础 |bh:x{h  
book of account                               账目，账簿 0IK']C  
borrowing                                         借款，贷款，借债 6Jm4?ex  
branch                                              分支，分支机构，分店 ,LvJ'N  
brought forward                                (账户余额等的)承上年，承上期，承上页 WJ@,f%=<~  
budget                                              预算 2iu
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building                                      建筑物；大楼 (|-/S0
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business conditions                                  业务情况，经营情况 Z.<B>MD8^  
business licence                               (企业等的)营业执照 IlVi1`]w  
business relation                                业务关系 x]:mc%4-Z  
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