[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 .K
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审计词汇英汉对照 &Rt+LN0qB0  
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ability to continue as a going concern               持续经营能力 Pn'`Q S?  
acceptability                                     可接受性，可接受程度 /'&.aGW4%  
acceptable level of detection risk                     检查风险的可接受水平 00` bL  
acceptance of engagement                       接受委托 bK$/,,0=X/  
accepting the engagement for the first time              首次接受委托 6P%<[Z  
access to asset                                         对资产的接触 lFiq<3Nk  
according to                                     根据，依据，依照 69[V <1  
account balance                                账户余额 E6'8Zb  
account for                                       对……进行会计处理，核算；解释 DL'd&;6  
accounting                                        会计，会计学 B#HnPUUK  
accounting advisory serve                        会计咨询服务 wUru1_zjO  
accounting firm                                 会计师事务所 }yx=(+jP  
accounting information                      会计信息，会计资料 lS n5=^]q  
accounting period                             会计期间 tk`: CT *  
accounting policies                                   会计政策 F-$Z,Q]S  
accounting professional bodies                 会计职业组织，会计职业团体 \3t,|%v  
accounting records                                   会计记录 tSEA999  
accounting responsibility                           会计责任 vQ:x%=]  
accounting service                             会计服务 VFilF<jvu  
accounting standards                                会计准则 +Fk4{p  
Accounting Standards for Business Enterprises       企业会计准则 F3r S6_  
accounting system                             会计系统 %'{V%I
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accounting treatment                                会计处理 :0M'=~[  
accuracy                                    准确性，精确性 ?gd'M_-J,  
additional audit procedures                      追加审计程序 ?*CRa$_I|  
addressee                                         收件人，收信人 ~8jThi U  
Administration of State-owned Assets  (the～)     国有资产管理局 ltNuLZ  
administrative laws and regulations                 行政法规 McT\ R{/  
adverse impact                                 不利影响，负面影响 8_"3Yb`f  
adverse opinion                                反对意见 vx04h ~  
advisory group                                  咨询组，顾问组 v$t {o{3  
agency fee                                        代理费，代理费用 b%3Q$wIJ6  
aggregate                                          总计，合计为…… o{9?:*?7  
alternation of document and record                 变造文件和记录 e.h~[^zg  
alternative audit procedures                      替代审计程序，备选审计程序 >:.w7LQy/  
amend                                              修改，修订 536^PcJlN  
amortisation                                      摊销 D",A$(lG  
analytical capacity                             分析能力 &[NVP&9&U  
analytical procedures                               分析性程序 F`fGz)Mk  
annual financial statements                        年度会计报表，年度财务报表 y!S^xS  
appendix                                          附录，附表 uAp -$?  
applicable                                         适用的 !c\7  
applicable laws and regulations                 适用的法规 6 eD(dZ  
application systems                                  应用系统 z8g=;><  
apply consistently                              一贯地执行，一贯地实施 H!Wis3S3G  
appropriate                                       适当的，合适的； |)^clkuGX  
征用，挪用 k|^vCZ<(x  
appropriate authorization                          适当的授权 _mw13jcN]  
appropriateness of audit evidence                    审计证据的适当性 La\Q'0  
approval                                    批准，核准 HvAE,0N  
assertion                                    (会计报表上的)认定；确认 U!x0,sr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "=9-i-K9B  
asset                                                 资产，财产 W7%p^;ZQ$  
asset restructuring                             资产重组 A)OdQFet(  
assignment of duties                                 职责的划分 F\;2i:(  
assistant                                     助理，助理人员 e%pu.q\gK  
associated company                                 联属公司，联营公司 j -#E?&2  
association                                        联合，结合；协会，社团 DD2a du^  
assumption                                       假设，假定 lrCm9Oy  
at a given date                                         在某一特定时日 \.5F](:  
attestation                                         鉴证，公证 k - FB  
attestation service                             鉴证服务 "PMO  
audit adjustment                                审计调整 y^9bfMA  
audit areas                                        审计领域 j0AwL7  
audit conclusion                                审计结论 "Lb fF  
audit effectiveness                             审计效果 1d`cTaQ-  
audit efficiency                                  审计效率 a/#+92C  
audit engagement letter                      审计业务约定书 T
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audit evidence                                          审计证据 KCE=|*6::|  
audit fee                                    审计费 2>g^4(  
audit files                                          审计档案 sD{j@WEZ  
audit findings                                     审计中发现的事项 >Q&CgGpW$  
audit implementation stage                        审计实施阶段 `a-Bji?  
audit mark                                        审计标识 B@d1xjp)']  
audit materiality                                 审计重要性 ?vvG)nW  
audit method                                     审计方法 iM8sX B   
audit objective                                         审计目标，审计目的 PVhik@Yoh  
audit of financial statements                      会计报表审计，财务报表审计 ' [%jj UU  
audit opinion                                     审计意见 B<Ol+)@,}  
audit period                                      被审计期间，被审计年度 kPWBDpzN  
audit plan                                          审计计划 V)=
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audit planning                                    编制审计计划，制定审计计划，审计计划 X|,["Az 8  
audit planning stage                                  审计计划阶段 cbfDB^_  
audit procedure                                审计程序 (/-lV&eR  
audit programme                               审计程序表，具体审计计划 2bkJ /u`i  
audit report                                       审计报告 tbg*_ZQO u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )u<eO FI+  
audit report with a qualified opinion                 有保留意见的审计报告 KVg[#~3  
audit report with an adverse opinion                否定意见的审计报告 >$Fp}?xX
 
audit report with dual dates                      双重日期审计报告 f#1/}Hq/I  
audit reporting stage                                 审计报告阶段 }*h47t}  
audit responsibility                                   审计责任 rjXnDh]MC  
audit results                                      审计结果 XJc ,uj7  
audit risk                                          审计风险 ,}KwP*:Z  
audit sampling                                          审计抽样 I,]J=xi  
audit sampling techniques                         审计抽样方法，审计抽样技术 p:Oz<P  
audit strategies                                  审计策略 >}CEN  
audit summary                                         审计总结，审计小结 #vtN+E  
audit team                                         审计小组 +N7"EROc  
audit test                                    审计测试 0iF-}o  
audit trail                                          审计轨迹 a s(;]  
audit work                                        审计工作 vG2.]?  
audit working paper                                 审计工作底稿 pp<E))&R  
audited financial statement                        审计会计报表，已审计财务报表 7N| AA^I  
Auditing Guidelines (the～)                      审计规范指南 d @m\
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auditing standards                             审计准则 R B IOdz  
audit-oriented working paper                          (审计)业务类工作底稿 /p,{?~0mj  
authorisation                                     授权 mf$Sa58  
authorisation of transaction                       交易的授权 Oo1ecbY  
availability                                         可获得性
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balance                                      余额；差额；平衡 ;I+H>$%jZ  
balance sheet                                    资产负债表 PYu$1o9+N  
bank                                                 银行 $2QYxY9s  
bank account                                    银行账户，银行户头 ';Nu&D#Ph  
bank statement                                 银行对账单 !j0_ cA  
barter transaction                              易货交易，以物换物交易 YtpRy% R  
basis of audit                                    审计依据 Dm
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basis of preparation                                (会计报表的)编制基础 Y([d;_#P  
book of account                               账目，账簿 i-]U+m*  
borrowing                                         借款，贷款，借债 ctHEEFWm  
branch                                              分支，分支机构，分店 T{tn.sT  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q(e{~ ]*  
budget                                              预算 ~;8I5Sge  
building                                      建筑物；大楼 |kc@L`7s  
business conditions                                  业务情况，经营情况 \s
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business licence                               (企业等的)营业执照 Q ?^4
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business relation                                业务关系 #3+~.,X9  
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