[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 B>Wu;a.:L  
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审计词汇英汉对照 zS< jd~  
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ability to continue as a going concern               持续经营能力 kcDyuM`  
acceptability                                     可接受性，可接受程度 Ys8SDlMo  
acceptable level of detection risk                     检查风险的可接受水平 +\"-P72vjk  
acceptance of engagement                       接受委托 d^(1TNS  
accepting the engagement for the first time              首次接受委托 tb?YLxMV  
access to asset                                         对资产的接触 <ER'Ed  
according to                                     根据，依据，依照 7a=S   
account balance                                账户余额 N S#TW  
account for                                       对……进行会计处理，核算；解释 s6o>m*{  
accounting                                        会计，会计学 na^sBq?\  
accounting advisory serve                        会计咨询服务 {J5JYdK  
accounting firm                                 会计师事务所 {7MjP+\  
accounting information                      会计信息，会计资料 *1@:'rJ  
accounting period                             会计期间 j6(?D*x  
accounting policies                                   会计政策 ~ 7)A"t  
accounting professional bodies                 会计职业组织，会计职业团体  Yav2q3  
accounting records                                   会计记录 d1joVUYE  
accounting responsibility                           会计责任 8q )=  
accounting service                             会计服务 71C42=AU  
accounting standards                                会计准则 vB!|\eJ  
Accounting Standards for Business Enterprises       企业会计准则 hO[3Z^X  
accounting system                             会计系统 N-w(e  
accounting treatment                                会计处理 3/JyUh?  
accuracy                                    准确性，精确性 [\R>Xcu>  
additional audit procedures                      追加审计程序 %PJhy2  
addressee                                         收件人，收信人 dGwszziuK  
Administration of State-owned Assets  (the～)     国有资产管理局 @DC)]C2  
administrative laws and regulations                 行政法规 YRlDX:oX~  
adverse impact                                 不利影响，负面影响 UofTl l)  
adverse opinion                                反对意见 (Vg}Hh?p  
advisory group                                  咨询组，顾问组 V^Rkt%JY  
agency fee                                        代理费，代理费用 6D;^uM2N  
aggregate                                          总计，合计为…… s=Q(C[%I  
alternation of document and record                 变造文件和记录 E2B> b[  
alternative audit procedures                      替代审计程序，备选审计程序 mKq"34F  
amend                                              修改，修订 =l<iI*J. M  
amortisation                                      摊销 9N[EZhW  
analytical capacity                             分析能力 6#A:}B<?  
analytical procedures                               分析性程序 2=ztKfsBhE  
annual financial statements                        年度会计报表，年度财务报表 s~2
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appendix                                          附录，附表 p4VSma_(  
applicable                                         适用的 a <X0e>  
applicable laws and regulations                 适用的法规 -v?hqWMp#  
application systems                                  应用系统 [&Hkn5yq  
apply consistently                              一贯地执行，一贯地实施 dRvin[R8  
appropriate                                       适当的，合适的； .I$}KE)  
征用，挪用 q6`GI6  
appropriate authorization                          适当的授权 #t!}K_  
appropriateness of audit evidence                    审计证据的适当性 .]Mn^2#j  
approval                                    批准，核准 xn}BB}s{t  
assertion                                    (会计报表上的)认定；确认 ep(g`e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /,|CrNwY*  
asset                                                 资产，财产 !p 8psi0  
asset restructuring                             资产重组 `"k9wC1  
assignment of duties                                 职责的划分 \Btk;ivg  
assistant                                     助理，助理人员 6Gn4aso
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associated company                                 联属公司，联营公司 |Y_ -  
association                                        联合，结合；协会，社团 e,A)U 5X  
assumption                                       假设，假定 }1+%_|Y-E  
at a given date                                         在某一特定时日 ?TEK=mD#u  
attestation                                         鉴证，公证 @kD8^,(oH  
attestation service                             鉴证服务 ,ZI\dtl  
audit adjustment                                审计调整 Ua*&_~7kJ  
audit areas                                        审计领域 _>bRv+RVR  
audit conclusion                                审计结论 N~,_`=yRx  
audit effectiveness                             审计效果 ^&c$[~W  
audit efficiency                                  审计效率 iz}sM>^  
audit engagement letter                      审计业务约定书 MmU%%2QG  
audit evidence                                          审计证据 .gZZCf&?  
audit fee                                    审计费 ST8!i`Q$  
audit files                                          审计档案 :
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audit findings                                     审计中发现的事项 dYOF2si~%  
audit implementation stage                        审计实施阶段 g8pm2o@S  
audit mark                                        审计标识 2Eh@e([PMs  
audit materiality                                 审计重要性 :,*eX' fH  
audit method                                     审计方法 HW7FP]NH  
audit objective                                         审计目标，审计目的 a}.Y!O&  
audit of financial statements                      会计报表审计，财务报表审计 jOtX 60;  
audit opinion                                     审计意见 sM\&.<B  
audit period                                      被审计期间，被审计年度 S-E++f9D~  
audit plan                                          审计计划 ]jM^Z.mI+  
audit planning                                    编制审计计划，制定审计计划，审计计划 0|)19LR  
audit planning stage                                  审计计划阶段 DOm-)zl{|x  
audit procedure                                审计程序 r!/0 j)  
audit programme                               审计程序表，具体审计计划 &+nRIv S_`  
audit report                                       审计报告 Sw! j=`O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w4MwD?i]R  
audit report with a qualified opinion                 有保留意见的审计报告 fU*C/ d3  
audit report with an adverse opinion                否定意见的审计报告 =v"xmx&4  
audit report with dual dates                      双重日期审计报告 }_46y*o8  
audit reporting stage                                 审计报告阶段 +?N}Y{Y&  
audit responsibility                                   审计责任 ged,>  
audit results                                      审计结果 6`puTL?  
audit risk                                          审计风险 |PM m?2^R  
audit sampling                                          审计抽样 ,# "(Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 aMCO"66b  
audit strategies                                  审计策略 8@7AE"  
audit summary                                         审计总结，审计小结 t;Wotfc[#0  
audit team                                         审计小组 - 0~IY  
audit test                                    审计测试 2Ug.:![  
audit trail                                          审计轨迹 VbxAd 2')  
audit work                                        审计工作 B3L4F"  
audit working paper                                 审计工作底稿 
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audited financial statement                        审计会计报表，已审计财务报表 Xm[Czd]%  
Auditing Guidelines (the～)                      审计规范指南 $N.`)S<  
auditing standards                             审计准则 ujx-jIhT_  
audit-oriented working paper                          (审计)业务类工作底稿 { R*Y=Ie  
authorisation                                     授权 |>sv8/!  
authorisation of transaction                       交易的授权 5 ;vC(Go  
availability                                         可获得性  ~u/@rqF  
B H%.zXQ4}n  
balance                                      余额；差额；平衡 TU%"jb5  
balance sheet                                    资产负债表 p5SX1PPQ  
bank                                                 银行 (UW6F4:$  
bank account                                    银行账户，银行户头 U1^l+G^,~  
bank statement                                 银行对账单 w#{l4{X|  
barter transaction                              易货交易，以物换物交易 :,C%01bH|l  
basis of audit                                    审计依据 ze"~Ird  
basis of preparation                                (会计报表的)编制基础 Z t`j\^4n  
book of account                               账目，账簿 -lp"#^ ;  
borrowing                                         借款，贷款，借债 5^|"_Q#:
 
branch                                              分支，分支机构，分店 U?6yk e  
brought forward                                (账户余额等的)承上年，承上期，承上页 b{HhS6<K?  
budget                                              预算 [#X|+M&u6  
building                                      建筑物；大楼 |4xo4%BQ>  
business conditions                                  业务情况，经营情况 W8.j/K:  
business licence                               (企业等的)营业执照 6e:P.HqjA  
business relation                                业务关系 H0tF  
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