[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 XRKL;|cd  
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审计词汇英汉对照 Yva^JB  
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ability to continue as a going concern               持续经营能力 Vp\BNq_! s  
acceptability                                     可接受性，可接受程度 Ec[=~>;n{l  
acceptable level of detection risk                     检查风险的可接受水平 \y{Bnp5h  
acceptance of engagement                       接受委托 \szx.IZT  
accepting the engagement for the first time              首次接受委托 fzRzkn:=  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 f GE+DjeA  
account balance                                账户余额 MFaK=1  
account for                                       对……进行会计处理，核算；解释 BS>|M}G)r  
accounting                                        会计，会计学 6DD^h:*>  
accounting advisory serve                        会计咨询服务 tXcc#!'4C  
accounting firm                                 会计师事务所 0K`3BuBs  
accounting information                      会计信息，会计资料 QKYIBX  
accounting period                             会计期间 V"*|`z)  
accounting policies                                   会计政策 U5z^R>k  
accounting professional bodies                 会计职业组织，会计职业团体 nZhL  
accounting records                                   会计记录 li8l+5d q  
accounting responsibility                           会计责任 `{CaJ6.  
accounting service                             会计服务 aAF:nyV~~0  
accounting standards                                会计准则 ]y@9z b  
Accounting Standards for Business Enterprises       企业会计准则 bKYLBu:  
accounting system                             会计系统 {f3)!Pei`J  
accounting treatment                                会计处理 ++F #Z(p  
accuracy                                    准确性，精确性 ;# I(ucB<  
additional audit procedures                      追加审计程序 4\x'$G  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局 Xz4!#,z /  
administrative laws and regulations                 行政法规 9 bYoWw  
adverse impact                                 不利影响，负面影响 Gn#5zx#l  
adverse opinion                                反对意见 C,hs!v6  
advisory group                                  咨询组，顾问组 QK<sibDI  
agency fee                                        代理费，代理费用 D)8&v`LS  
aggregate                                          总计，合计为…… .
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alternation of document and record                 变造文件和记录 9XX&~GW/  
alternative audit procedures                      替代审计程序，备选审计程序 k'&BAC.K,  
amend                                              修改，修订 G$}\~dD  
amortisation                                      摊销 )t9<cJ=  
analytical capacity                             分析能力 YvHP]N{SA'  
analytical procedures                               分析性程序 ] NL-)8u  
annual financial statements                        年度会计报表，年度财务报表 VmHok  
appendix                                          附录，附表 }RYr)  
applicable                                         适用的 t@QaxZIlt;  
applicable laws and regulations                 适用的法规 y/h~oGxy  
application systems                                  应用系统 c<wsWs 4V  
apply consistently                              一贯地执行，一贯地实施 ++-HdSHY  
appropriate                                       适当的，合适的； $IA(QC_]AO  
征用，挪用 2aX|E4F  
appropriate authorization                          适当的授权 iUFS1SN \  
appropriateness of audit evidence                    审计证据的适当性 OGh9^,v  
approval                                    批准，核准 c^><^LGb  
assertion                                    (会计报表上的)认定；确认 WW\u}z.QJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b%L8mX  
asset                                                 资产，财产 w< <>XIL  
asset restructuring                             资产重组 /jaTH_Q),:  
assignment of duties                                 职责的划分 ;"-(QE?Mv  
assistant                                     助理，助理人员 f)l:^/WP+  
associated company                                 联属公司，联营公司 A&jkc'  
association                                        联合，结合；协会，社团 cKdn3 2Y4  
assumption                                       假设，假定 $[T^S  
at a given date                                         在某一特定时日 _?M34&.X  
attestation                                         鉴证，公证 NE,2jeZQ.  
attestation service                             鉴证服务 qc2j }D0  
audit adjustment                                审计调整 Urj8v2k  
audit areas                                        审计领域 jB!p,fqcb  
audit conclusion                                审计结论 Q&@Ls?pu  
audit effectiveness                             审计效果 s]50Y-C  
audit efficiency                                  审计效率 jOa .h  
audit engagement letter                      审计业务约定书 ;e415T  
audit evidence                                          审计证据 7"@^JxYN  
audit fee                                    审计费 O`Er*-O  
audit files                                          审计档案 x^Q:U1  
audit findings                                     审计中发现的事项 NQz*P.q  
audit implementation stage                        审计实施阶段 =,$*-<p=3  
audit mark                                        审计标识 Gole7 I  
audit materiality                                 审计重要性 ?1*Ka  
audit method                                     审计方法 d00#;R  
audit objective                                         审计目标，审计目的 Oq@+/UWX
 
audit of financial statements                      会计报表审计，财务报表审计 p:Ry F4{b2  
audit opinion                                     审计意见 QML
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audit period                                      被审计期间，被审计年度 F kY}6  
audit plan                                          审计计划 [Ul"I-K  
audit planning                                    编制审计计划，制定审计计划，审计计划 yhv(KI  
audit planning stage                                  审计计划阶段 <K;  
audit procedure                                审计程序 r&oR|-2hRk  
audit programme                               审计程序表，具体审计计划 OB`(,m#  
audit report                                       审计报告 x? tC2L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g5M=$y/H  
audit report with a qualified opinion                 有保留意见的审计报告 g"ha1<y<  
audit report with an adverse opinion                否定意见的审计报告 `-W.uOZ0  
audit report with dual dates                      双重日期审计报告 7/+I"~  
audit reporting stage                                 审计报告阶段 G d~ v _  
audit responsibility                                   审计责任 fqrQ1{%UH  
audit results                                      审计结果 kH~ z07:  
audit risk                                          审计风险 n75)%-  
audit sampling                                          审计抽样 |a4cER.'2^  
audit sampling techniques                         审计抽样方法，审计抽样技术 J9eOBom8e<  
audit strategies                                  审计策略 JJ_b{ao<  
audit summary                                         审计总结，审计小结 |eykb?j`  
audit team                                         审计小组 L#O1>  
audit test                                    审计测试 V[ju7\>$Z  
audit trail                                          审计轨迹 k#F |  
audit work                                        审计工作 ve($l"T  
audit working paper                                 审计工作底稿 E! d?@Xr@  
audited financial statement                        审计会计报表，已审计财务报表 bCMo8Xh  
Auditing Guidelines (the～)                      审计规范指南 "@^Pb$BLY  
auditing standards                             审计准则 VzfaUAIZl  
audit-oriented working paper                          (审计)业务类工作底稿 [ )3rc}:1  
authorisation                                     授权 r5 tn'  
authorisation of transaction                       交易的授权 eyW8?:  
availability                                         可获得性 <}75Xo  
B ]l4\Tdz  
balance                                      余额；差额；平衡 '&hz*yk  
balance sheet                                    资产负债表 "| Oj!&0  
bank                                                 银行 cq]JD6937  
bank account                                    银行账户，银行户头 p3r("\Za,  
bank statement                                 银行对账单 "uCO?hv0  
barter transaction                              易货交易，以物换物交易 $B%wK`J  
basis of audit                                    审计依据 R!i\-C1 S  
basis of preparation                                (会计报表的)编制基础 J^<Gi/:*^  
book of account                               账目，账簿 ebno:)  
borrowing                                         借款，贷款，借债 mi[t1cN)=  
branch                                              分支，分支机构，分店 (P!r^87   
brought forward                                (账户余额等的)承上年，承上期，承上页 JLd-{}A""-  
budget                                              预算 '41'Gn  
building                                      建筑物；大楼 aeZ$Wu>]W  
business conditions                                  业务情况，经营情况 WC0z'N({W  
business licence                               (企业等的)营业执照 !/nXEjW?  
business relation                                业务关系 88Nx/:#Y*  
8\WV.+  

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