[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 6 ufF34tA  
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审计词汇英汉对照 O|t@p=]  
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ability to continue as a going concern               持续经营能力 _]SV@q^  
acceptability                                     可接受性，可接受程度 w1Z9@*C!  
acceptable level of detection risk                     检查风险的可接受水平 qpo3b7(N  
acceptance of engagement                       接受委托 &|;XLRHP}  
accepting the engagement for the first time              首次接受委托 ZzU3j ^  
access to asset                                         对资产的接触 WoP5[.G  
according to                                     根据，依据，依照 7Eo
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account balance                                账户余额 = (ULfz[:  
account for                                       对……进行会计处理，核算；解释 ))y`q@  
accounting                                        会计，会计学  .;ptgX  
accounting advisory serve                        会计咨询服务 <:[P&Y  
accounting firm                                 会计师事务所 L: hEt  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 *]<M%q!<6  
accounting policies                                   会计政策 SE%B&8ZD  
accounting professional bodies                 会计职业组织，会计职业团体 ~j%g?;#*  
accounting records                                   会计记录 8lG@8tbW^  
accounting responsibility                           会计责任 E$B7E@(U  
accounting service                             会计服务 Ns?8N":  
accounting standards                                会计准则 ^Ht!~So  
Accounting Standards for Business Enterprises       企业会计准则 xign!=  
accounting system                             会计系统 jH+ddBVA  
accounting treatment                                会计处理 ?P<8Zw
 
accuracy                                    准确性，精确性 ,BG aJ|k  
additional audit procedures                      追加审计程序 X?m"86L  
addressee                                         收件人，收信人  4x.1J  
Administration of State-owned Assets  (the～)     国有资产管理局 ,(h:0L2v7d  
administrative laws and regulations                 行政法规 F` /mcyf  
adverse impact                                 不利影响，负面影响 q)Qd+:a7{  
adverse opinion                                反对意见 tOn 6  
advisory group                                  咨询组，顾问组 o:`>r/SlL  
agency fee                                        代理费，代理费用 `zQ2i}Uju  
aggregate                                          总计，合计为…… tO0MYEx"  
alternation of document and record                 变造文件和记录 1C,=1bY  
alternative audit procedures                      替代审计程序，备选审计程序 e^;<T9Esr  
amend                                              修改，修订 .UxbwTup  
amortisation                                      摊销 6[r-8_  
analytical capacity                             分析能力 Mf7Z5  
analytical procedures                               分析性程序 Lye^G%{  
annual financial statements                        年度会计报表，年度财务报表 uB;\nj5'D  
appendix                                          附录，附表 ^[]q/v'3m!  
applicable                                         适用的 : ,0F_["3  
applicable laws and regulations                 适用的法规 0K+a/G@ n\  
application systems                                  应用系统 A1VbqA  
apply consistently                              一贯地执行，一贯地实施 >A'Q9Tia;  
appropriate                                       适当的，合适的； P0R8 f  
征用，挪用 ,ALEfepo  
appropriate authorization                          适当的授权 @|3PV  
appropriateness of audit evidence                    审计证据的适当性 teRK#: .P  
approval                                    批准，核准 FU;b8{Y  
assertion                                    (会计报表上的)认定；确认 7x6q:4Ep\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -&L(0?*qo  
asset                                                 资产，财产 0l.\KF  
asset restructuring                             资产重组 T7F)'Mx<  
assignment of duties                                 职责的划分 =6PTT$,
 
assistant                                     助理，助理人员 Wt$" f  
associated company                                 联属公司，联营公司 = JE4
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association                                        联合，结合；协会，社团 28/At
 
assumption                                       假设，假定 7iI6._"!w  
at a given date                                         在某一特定时日 R^[b I;  
attestation                                         鉴证，公证 /UwB6s(  
attestation service                             鉴证服务 l1<]pdLTR  
audit adjustment                                审计调整 \FE  
audit areas                                        审计领域 75>)1H)Xm  
audit conclusion                                审计结论 UbWeE,T~S  
audit effectiveness                             审计效果 hn$l<8=Q_  
audit efficiency                                  审计效率 rsr}%J  
audit engagement letter                      审计业务约定书 2u B 66i  
audit evidence                                          审计证据 \J]qd4tF  
audit fee                                    审计费 Z@Tb3N/[  
audit files                                          审计档案 \=3fO(  
audit findings                                     审计中发现的事项 >gj%q$@
 
audit implementation stage                        审计实施阶段 K<BS%~,I  
audit mark                                        审计标识 #CRAQ#:45(  
audit materiality                                 审计重要性 (z8^^j[  
audit method                                     审计方法 ;v}f7v '  
audit objective                                         审计目标，审计目的 0uw3[,I   
audit of financial statements                      会计报表审计，财务报表审计 Mg7nv\6  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 <1^\,cI2  
audit plan                                          审计计划 at N%csA0  
audit planning                                    编制审计计划，制定审计计划，审计计划 :6N'%LKK  
audit planning stage                                  审计计划阶段 rM|] }M=_V  
audit procedure                                审计程序 MQ~OG9.  
audit programme                               审计程序表，具体审计计划 HB/q v IzB  
audit report                                       审计报告 ap 5D6y+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )MV`(/BC*  
audit report with a qualified opinion                 有保留意见的审计报告 !)!<.x  
audit report with an adverse opinion                否定意见的审计报告 '4T]=s~N  
audit report with dual dates                      双重日期审计报告 }3^b1D>2O  
audit reporting stage                                 审计报告阶段 KNI* :  
audit responsibility                                   审计责任 I;=HXL  
audit results                                      审计结果 <B3v4f  
audit risk                                          审计风险 f:w#r.]
 
audit sampling                                          审计抽样 ,JLY oE+  
audit sampling techniques                         审计抽样方法，审计抽样技术 |I0O|Zdv  
audit strategies                                  审计策略 1u%e7  
audit summary                                         审计总结，审计小结 R)[ l3  
audit team                                         审计小组 "s?!1v(v  
audit test                                    审计测试 equ|v~@y  
audit trail                                          审计轨迹 J )148/  
audit work                                        审计工作 1vy*u  
audit working paper                                 审计工作底稿 xJ
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audited financial statement                        审计会计报表，已审计财务报表 bD: yu  
Auditing Guidelines (the～)                      审计规范指南 vX9B^W||x  
auditing standards                             审计准则 K6 {0`'x  
audit-oriented working paper                          (审计)业务类工作底稿 %-A#7\  
authorisation                                     授权 +"~~;J$  
authorisation of transaction                       交易的授权 4ONou&T  
availability                                         可获得性 .q!U@}k.  
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balance                                      余额；差额；平衡 +WxZB  
balance sheet                                    资产负债表 =7*k>]o  
bank                                                 银行 65@,FDg*i  
bank account                                    银行账户，银行户头 4mqA*c%6S  
bank statement                                 银行对账单 A,WZ}v}_  
barter transaction                              易货交易，以物换物交易 +A=*C  
basis of audit                                    审计依据 7yp}*b{s  
basis of preparation                                (会计报表的)编制基础 tB,1+I=   
book of account                               账目，账簿 ;$0)k(c9  
borrowing                                         借款，贷款，借债 nMBKZ  
branch                                              分支，分支机构，分店 f0<'IgN  
brought forward                                (账户余额等的)承上年，承上期，承上页 rX^wNH  
budget                                              预算 5os(.  
building                                      建筑物；大楼 _@U11|  
business conditions                                  业务情况，经营情况 G#|`Bjv"aP  
business licence                               (企业等的)营业执照 xM#+jI  
business relation                                业务关系 ya*KA.EGg  
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