[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 C8IkpAD  
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审计词汇英汉对照 b7B+eN ?z  
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ability to continue as a going concern               持续经营能力 pOC% oj  
acceptability                                     可接受性，可接受程度 @$qOW  
acceptable level of detection risk                     检查风险的可接受水平 '|l%rv  
acceptance of engagement                       接受委托 qWsylC23  
accepting the engagement for the first time              首次接受委托 z Yw;q3"  
access to asset                                         对资产的接触 -S"5{N73  
according to                                     根据，依据，依照 AV40:y\RW  
account balance                                账户余额 v(DwU!  
account for                                       对……进行会计处理，核算；解释 bIgh@= 2  
accounting                                        会计，会计学 o#qH2)tb  
accounting advisory serve                        会计咨询服务 \6{krn|  
accounting firm                                 会计师事务所 1T ( u  
accounting information                      会计信息，会计资料 *GQDfs`m  
accounting period                             会计期间 L0rip5[;d  
accounting policies                                   会计政策 +R-h ,$\=7  
accounting professional bodies                 会计职业组织，会计职业团体 n(g)UNx  
accounting records                                   会计记录 pO%{'%RA  
accounting responsibility                           会计责任 9O;cJ)tXY  
accounting service                             会计服务 dj'm, k b  
accounting standards                                会计准则 TG}d3Z U !  
Accounting Standards for Business Enterprises       企业会计准则 vr=~M?  
accounting system                             会计系统 [r)eP({  
accounting treatment                                会计处理 f-;$0mTQ  
accuracy                                    准确性，精确性 I>PZYh'.T  
additional audit procedures                      追加审计程序 2{bhA5L  
addressee                                         收件人，收信人 HcRa`Sfc]/  
Administration of State-owned Assets  (the～)     国有资产管理局 Nln`fE/Ht  
administrative laws and regulations                 行政法规 @@I7$*  
adverse impact                                 不利影响，负面影响 vT|`%~Be  
adverse opinion                                反对意见 pkJ/oT  
advisory group                                  咨询组，顾问组 :0$a.8Y\++  
agency fee                                        代理费，代理费用 ,LDm8   
aggregate                                          总计，合计为…… UtnZNdlv  
alternation of document and record                 变造文件和记录 j^flwk  
alternative audit procedures                      替代审计程序，备选审计程序 {C3U6kKs;R  
amend                                              修改，修订 H`~;|6}]n  
amortisation                                      摊销 C|MQ $~5:w  
analytical capacity                             分析能力 f`jc#f5+'  
analytical procedures                               分析性程序 ^W~p..DF  
annual financial statements                        年度会计报表，年度财务报表 ~ 3^='o  
appendix                                          附录，附表  v,=v  
applicable                                         适用的 B z^|SkEit  
applicable laws and regulations                 适用的法规 UiH!Dl}<  
application systems                                  应用系统 >I}9LyZt  
apply consistently                              一贯地执行，一贯地实施 # 2RiLht  
appropriate                                       适当的，合适的； sIy  
征用，挪用 ndink$  
appropriate authorization                          适当的授权 u:&o}[  
appropriateness of audit evidence                    审计证据的适当性 .Obn&S  
approval                                    批准，核准 CS 8jA\  
assertion                                    (会计报表上的)认定；确认 N|mJg[j@7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S${Zzt"  
asset                                                 资产，财产 \8S~c8Z~  
asset restructuring                             资产重组 ?-MP_9!JK  
assignment of duties                                 职责的划分 0fm*` 4Q  
assistant                                     助理，助理人员 }lP;
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associated company                                 联属公司，联营公司 J 
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association                                        联合，结合；协会，社团 LJFG0
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assumption                                       假设，假定 W#'c5:m 4  
at a given date                                         在某一特定时日 %ft &Q  
attestation                                         鉴证，公证 #*9-d/K  
attestation service                             鉴证服务 6KHN&P  
audit adjustment                                审计调整 BHA9
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audit areas                                        审计领域 =w$tvo/  
audit conclusion                                审计结论 s&a1y~rv  
audit effectiveness                             审计效果 H#i{?RM@l  
audit efficiency                                  审计效率 {D` '0Z1"  
audit engagement letter                      审计业务约定书 HDVW0QaMu  
audit evidence                                          审计证据 cc}Key@D  
audit fee                                    审计费 p5\]5bb  
audit files                                          审计档案 7y^%7U \  
audit findings                                     审计中发现的事项 GOT1@.Y  
audit implementation stage                        审计实施阶段 fB1 TFtAh  
audit mark                                        审计标识 _;
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audit materiality                                 审计重要性 i;z{zVR  
audit method                                     审计方法 5%zXAQD=<  
audit objective                                         审计目标，审计目的 mYxyWB  
audit of financial statements                      会计报表审计，财务报表审计 s 5WqR8  
audit opinion                                     审计意见 rit BU:6  
audit period                                      被审计期间，被审计年度 rH8@69,B  
audit plan                                          审计计划 y [#pC<^  
audit planning                                    编制审计计划，制定审计计划，审计计划 Rk6deI]  
audit planning stage                                  审计计划阶段 Cx<0 H  
audit procedure                                审计程序 oF]cTAqhC.  
audit programme                               审计程序表，具体审计计划 =(v^5
 
audit report                                       审计报告 uo\ . 7[1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n">u mM;Eh  
audit report with a qualified opinion                 有保留意见的审计报告 h `}}  
audit report with an adverse opinion                否定意见的审计报告 Q=mI9   
audit report with dual dates                      双重日期审计报告 +Hvc_Av''  
audit reporting stage                                 审计报告阶段 'e)^m}:?D  
audit responsibility                                   审计责任 ]z/Zq  
audit results                                      审计结果 (8$k4`T>  
audit risk                                          审计风险 !Ucjax~  
audit sampling                                          审计抽样 54lu2 gD'  
audit sampling techniques                         审计抽样方法，审计抽样技术 &H}r%%|A  
audit strategies                                  审计策略 E>b2+;Jv  
audit summary                                         审计总结，审计小结 Zxr!:t7  
audit team                                         审计小组 Jn:ZYqc  
audit test                                    审计测试 $YxBE`)d-  
audit trail                                          审计轨迹 q gIb/6;xQ  
audit work                                        审计工作 3E3U /K  
audit working paper                                 审计工作底稿 `?T#Hl>j  
audited financial statement                        审计会计报表，已审计财务报表 z]B]QB Y[  
Auditing Guidelines (the～)                      审计规范指南 +T/FeVQ  
auditing standards                             审计准则 7SDFz}  
audit-oriented working paper                          (审计)业务类工作底稿 8Jf.ECQT  
authorisation                                     授权 [B@'kwD\l  
authorisation of transaction                       交易的授权 +#U|skl  
availability                                         可获得性 !+>v[(OzM  
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balance                                      余额；差额；平衡 kiUGZ^k\s  
balance sheet                                    资产负债表
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bank                                                 银行 OsBo+fwT  
bank account                                    银行账户，银行户头 [Wd-Zn%  
bank statement                                 银行对账单 E_Z{6&r  
barter transaction                              易货交易，以物换物交易 :w}{$v}#D;  
basis of audit                                    审计依据 \(226^|j  
basis of preparation                                (会计报表的)编制基础 XL#[%X9  
book of account                               账目，账簿 Vk< LJ S  
borrowing                                         借款，贷款，借债 f}g\D#`]/  
branch                                              分支，分支机构，分店 ? WJ> p  
brought forward                                (账户余额等的)承上年，承上期，承上页 SJD@&m%?[  
budget                                              预算 kEwaT$  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 J+rC
xn?;g  
business licence                               (企业等的)营业执照 F, U*
yj  
business relation                                业务关系 hxce\OuU0h  
5F`;yh+e  

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