[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 ,.,Y{CP  
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审计词汇英汉对照 OJ}aN>k  
  
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ability to continue as a going concern               持续经营能力 jq+:&8!8(e  
acceptability                                     可接受性，可接受程度 Q8bn|#`  
acceptable level of detection risk                     检查风险的可接受水平 -V}ZbXJD  
acceptance of engagement                       接受委托 CfHPJ:Qo[  
accepting the engagement for the first time              首次接受委托 s;:quM  
access to asset                                         对资产的接触 6X$iTJ[\x  
according to                                     根据，依据，依照 :$oiP  
account balance                                账户余额 $+HS^
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account for                                       对……进行会计处理，核算；解释 &sS]h|2Z5  
accounting                                        会计，会计学 MZSyu  
accounting advisory serve                        会计咨询服务 _P{v=`]Eu  
accounting firm                                 会计师事务所 H=5#cPI#(^  
accounting information                      会计信息，会计资料 5$ rV0X,O  
accounting period                             会计期间 Xd9<`gu  
accounting policies                                   会计政策 f8L3+u  
accounting professional bodies                 会计职业组织，会计职业团体 q^b_'We_9  
accounting records                                   会计记录 $dHD  
accounting responsibility                           会计责任 ^s?i&K,!  
accounting service                             会计服务 Py#iC#g~  
accounting standards                                会计准则 p9iCrq i  
Accounting Standards for Business Enterprises       企业会计准则 :n(!,  
accounting system                             会计系统 :,=Z)
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accounting treatment                                会计处理 7>|p_o`e  
accuracy                                    准确性，精确性 e irRAU  
additional audit procedures                      追加审计程序 \EEU G^T  
addressee                                         收件人，收信人 3S1`av(tD  
Administration of State-owned Assets  (the～)     国有资产管理局 p:8]jD@}%  
administrative laws and regulations                 行政法规 tqK}KL  
adverse impact                                 不利影响，负面影响 |}K7Q  
adverse opinion                                反对意见 TWTRMc;z+  
advisory group                                  咨询组，顾问组 &E8fd/s=k  
agency fee                                        代理费，代理费用 58_aI?~>>  
aggregate                                          总计，合计为…… \(xQ'AQ-  
alternation of document and record                 变造文件和记录 Gh9dv|m=[;  
alternative audit procedures                      替代审计程序，备选审计程序 Jl,\^)DSw  
amend                                              修改，修订 =DXvt5G  
amortisation                                      摊销 c9;oB|8|  
analytical capacity                             分析能力 {m<!-B95  
analytical procedures                               分析性程序 n0kkUc-`   
annual financial statements                        年度会计报表，年度财务报表 'P~6_BW  
appendix                                          附录，附表 *g/@-6  
applicable                                         适用的 WnC0T5S?U  
applicable laws and regulations                 适用的法规 =6+j Po{F  
application systems                                  应用系统 ~b{j`T  
apply consistently                              一贯地执行，一贯地实施 60Obek`  
appropriate                                       适当的，合适的； %uhhQ<zs%  
征用，挪用 &M^FA=J\  
appropriate authorization                          适当的授权 b1qli
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appropriateness of audit evidence                    审计证据的适当性 9<I;9.1S?^  
approval                                    批准，核准 d@t3C8  
assertion                                    (会计报表上的)认定；确认 &,@wLy^T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]j?Kn$nv*S  
asset                                                 资产，财产 #n}n %  
asset restructuring                             资产重组 j\8'P9~%  
assignment of duties                                 职责的划分 _a= f.I  
assistant                                     助理，助理人员 s *1%I$=@  
associated company                                 联属公司，联营公司 >~^##bIb  
association                                        联合，结合；协会，社团 - dt<w;>W  
assumption                                       假设，假定  !#8=tO  
at a given date                                         在某一特定时日 Nm/Fc
 
attestation                                         鉴证，公证 H@WQO]PA  
attestation service                             鉴证服务 cZXra(AD  
audit adjustment                                审计调整 j>OB<4?.+  
audit areas                                        审计领域 [M6/?4\  
audit conclusion                                审计结论 ? /Z hu  
audit effectiveness                             审计效果 mF !=H%  
audit efficiency                                  审计效率 +,
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audit engagement letter                      审计业务约定书 _Uz}z#jt  
audit evidence                                          审计证据 >xE{& ):  
audit fee                                    审计费 2nPU $\du  
audit files                                          审计档案 JP<Z3 A2q  
audit findings                                     审计中发现的事项 #FV(a~  
audit implementation stage                        审计实施阶段 3 e9fziQ~  
audit mark                                        审计标识 3M&75OE  
audit materiality                                 审计重要性 d\ Z#XzI8  
audit method                                     审计方法 zdUi1 b  
audit objective                                         审计目标，审计目的 {m%X\s;ni  
audit of financial statements                      会计报表审计，财务报表审计 L "6@3  
audit opinion                                     审计意见 AFSFXPl "  
audit period                                      被审计期间，被审计年度 +iPS=
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audit plan                                          审计计划 M^^u{);q  
audit planning                                    编制审计计划，制定审计计划，审计计划 J;wA  
audit planning stage                                  审计计划阶段 ai,Mez  
audit procedure                                审计程序 q}["Nww-  
audit programme                               审计程序表，具体审计计划 }`9}Q O  
audit report                                       审计报告 D:HeP:.I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BDg6ZI<n  
audit report with a qualified opinion                 有保留意见的审计报告 f V.(v&  
audit report with an adverse opinion                否定意见的审计报告 Uq6..<#  
audit report with dual dates                      双重日期审计报告 `&U ['_%  
audit reporting stage                                 审计报告阶段 ?%HtPm2< %  
audit responsibility                                   审计责任 8Q1){M9'  
audit results                                      审计结果 'm=9&?0S  
audit risk                                          审计风险 rkl/5z??  
audit sampling                                          审计抽样 `
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audit sampling techniques                         审计抽样方法，审计抽样技术 9D_4]'KG  
audit strategies                                  审计策略 STmCj  
audit summary                                         审计总结，审计小结 JPk3T.qp  
audit team                                         审计小组 .j4IW3)  
audit test                                    审计测试 y*6r&989  
audit trail                                          审计轨迹 T`=N^Ca1!`  
audit work                                        审计工作 n.y72-&v  
audit working paper                                 审计工作底稿 mlgdw M  
audited financial statement                        审计会计报表，已审计财务报表 pDlh^?cux  
Auditing Guidelines (the～)                      审计规范指南 2Xgw7` !L  
auditing standards                             审计准则 vwzTrWA=  
audit-oriented working paper                          (审计)业务类工作底稿 xTM&SVNbL_  
authorisation                                     授权 R#bg{|  
authorisation of transaction                       交易的授权 1W HR;!u  
availability                                         可获得性 1p&?MxLN-a  
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balance                                      余额；差额；平衡 q#PGcCtu  
balance sheet                                    资产负债表 }~-)31e'`  
bank                                                 银行 r/L
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bank account                                    银行账户，银行户头 ap9eQsC  
bank statement                                 银行对账单 *.EtdcRo[  
barter transaction                              易货交易，以物换物交易 t Q_}o[  
basis of audit                                    审计依据 n@g[VR
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basis of preparation                                (会计报表的)编制基础 vVLR9"rHM  
book of account                               账目，账簿 +.HQ+`8z]  
borrowing                                         借款，贷款，借债 0tB9X9:,  
branch                                              分支，分支机构，分店 v(4C?vxhG  
brought forward                                (账户余额等的)承上年，承上期，承上页 BoIe<{X(9  
budget                                              预算 $YaL3n  
building                                      建筑物；大楼 =W !m`  
business conditions                                  业务情况，经营情况 <z)MV oa  
business licence                               (企业等的)营业执照 VkhK2  
business relation                                业务关系 q
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