[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 u 6(O;  
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审计词汇英汉对照 :_FnQhzg  
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ability to continue as a going concern               持续经营能力 V94eUmx>?+  
acceptability                                     可接受性，可接受程度 ZYy?JDAO  
acceptable level of detection risk                     检查风险的可接受水平 `'Af`u\R  
acceptance of engagement                       接受委托 U- UD27  
accepting the engagement for the first time              首次接受委托 jLRh/pbz4  
access to asset                                         对资产的接触 ROyG+dUy  
according to                                     根据，依据，依照 eI7 FbOze  
account balance                                账户余额 D 1Q@4 g  
account for                                       对……进行会计处理，核算；解释 R"9^FQ13  
accounting                                        会计，会计学 qQu}4Ye>  
accounting advisory serve                        会计咨询服务 8i=c|k,GL.  
accounting firm                                 会计师事务所 hv.$p5UY*  
accounting information                      会计信息，会计资料 )oRF/Xx`g  
accounting period                             会计期间 S}Q/CT?au  
accounting policies                                   会计政策 J7`f ve  
accounting professional bodies                 会计职业组织，会计职业团体 oK5"RW  
accounting records                                   会计记录 ueyz@{On~  
accounting responsibility                           会计责任 ?W*{%my  
accounting service                             会计服务 %)$^_4.g  
accounting standards                                会计准则 ]b"Oy}ARW  
Accounting Standards for Business Enterprises       企业会计准则 a9ko3L  
accounting system                             会计系统 d@ a FW  
accounting treatment                                会计处理 G98P<cyD  
accuracy                                    准确性，精确性 PE~u mY]  
additional audit procedures                      追加审计程序 IezOa
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addressee                                         收件人，收信人 9Q<8DMX^  
Administration of State-owned Assets  (the～)     国有资产管理局 Ca&5"aki  
administrative laws and regulations                 行政法规 *oC],4y~D  
adverse impact                                 不利影响，负面影响 wE.CZ%f  
adverse opinion                                反对意见 fZqqU|tq  
advisory group                                  咨询组，顾问组 L|wD2iw  
agency fee                                        代理费，代理费用 6 K+DgNK  
aggregate                                          总计，合计为…… X2? ^t]-N  
alternation of document and record                 变造文件和记录 >VQP,J{  
alternative audit procedures                      替代审计程序，备选审计程序 [\ M$a|K  
amend                                              修改，修订 F3XB};  
amortisation                                      摊销 TzC'xWO  
analytical capacity                             分析能力 =ZE]jmD4P  
analytical procedures                               分析性程序 7hs1S|  
annual financial statements                        年度会计报表，年度财务报表 eD4qh4|u.  
appendix                                          附录，附表 #mI{D\UR  
applicable                                         适用的 4&}V
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applicable laws and regulations                 适用的法规 Z r}5)ZR.  
application systems                                  应用系统 xpJ6M<O{8  
apply consistently                              一贯地执行，一贯地实施 b) k\?'j  
appropriate                                       适当的，合适的； `OL@@`'^{S  
征用，挪用 3C,G~)= x  
appropriate authorization                          适当的授权 uANG_sX^n  
appropriateness of audit evidence                    审计证据的适当性 pSjJ u D  
approval                                    批准，核准 ^Pn XnH?  
assertion                                    (会计报表上的)认定；确认 Nl[]8G};  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U7)#9qS4  
asset                                                 资产，财产 *Kp k1  
asset restructuring                             资产重组 :!SVpCt3  
assignment of duties                                 职责的划分 qqL :#]lV5  
assistant                                     助理，助理人员 #H'j;=]:  
associated company                                 联属公司，联营公司 O_zW/#  
association                                        联合，结合；协会，社团 emhI1 *}  
assumption                                       假设，假定 
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at a given date                                         在某一特定时日 $pV:)N4  
attestation                                         鉴证，公证 TzaR{0 1  
attestation service                             鉴证服务 /s@t-gTi  
audit adjustment                                审计调整 7$;#- l  
audit areas                                        审计领域 }?KvT$s  
audit conclusion                                审计结论 #41xz N  
audit effectiveness                             审计效果 +3a}~pW  
audit efficiency                                  审计效率 <G9HVMiP  
audit engagement letter                      审计业务约定书 +-DF3(  
audit evidence                                          审计证据 [y(DtOR  
audit fee                                    审计费 W'|NYw_B  
audit files                                          审计档案 Mnu8d:$  
audit findings                                     审计中发现的事项 (E{>L).~  
audit implementation stage                        审计实施阶段 rq>}] U  
audit mark                                        审计标识 ~4 ~c+^PF  
audit materiality                                 审计重要性  ;Y6XX_  
audit method                                     审计方法 ''bh{ .x  
audit objective                                         审计目标，审计目的 wzXIEWJ  
audit of financial statements                      会计报表审计，财务报表审计 v r=va5  
audit opinion                                     审计意见 8#m,TOp  
audit period                                      被审计期间，被审计年度 L}~"R/iWCT  
audit plan                                          审计计划 o1kT B&E4B  
audit planning                                    编制审计计划，制定审计计划，审计计划 7U9*-9  
audit planning stage                                  审计计划阶段 CIxa" MW  
audit procedure                                审计程序 %^bHQB%  
audit programme                               审计程序表，具体审计计划 J0ysZ]  
audit report                                       审计报告  /C[Q?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oZD+AF$R  
audit report with a qualified opinion                 有保留意见的审计报告 8t1XZ  
audit report with an adverse opinion                否定意见的审计报告 eD|p1+76  
audit report with dual dates                      双重日期审计报告 Z<wJ!|f  
audit reporting stage                                 审计报告阶段 6'{/Ote  
audit responsibility                                   审计责任 [P'"|TM[~  
audit results                                      审计结果 j8cIpbp8x  
audit risk                                          审计风险 Q#Tg)5.\  
audit sampling                                          审计抽样 W)_|jpd[  
audit sampling techniques                         审计抽样方法，审计抽样技术 "{;E+-/ aL  
audit strategies                                  审计策略 x%v[(*F#y  
audit summary                                         审计总结，审计小结 ME0vXi  
audit team                                         审计小组 V< Ib#rd'  
audit test                                    审计测试 uPT2ga]  
audit trail                                          审计轨迹 NmuzAZr  
audit work                                        审计工作 H;h$k]T  
audit working paper                                 审计工作底稿 3s]aXz:  
audited financial statement                        审计会计报表，已审计财务报表 OH\(;RN*  
Auditing Guidelines (the～)                      审计规范指南 ^xyU*A}D  
auditing standards                             审计准则 Dh e*)  
audit-oriented working paper                          (审计)业务类工作底稿 rAn:hR
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authorisation                                     授权 w it rC>  
authorisation of transaction                       交易的授权 V0l"tr@  
availability                                         可获得性 Hk1[ 0)  
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balance                                      余额；差额；平衡 ( <e q[(  
balance sheet                                    资产负债表 E/3i_R  
bank                                                 银行 Sx0/Dm  
bank account                                    银行账户，银行户头 2zV{I*  
bank statement                                 银行对账单 `<Q[$z  
barter transaction                              易货交易，以物换物交易 q4EOI  
basis of audit                                    审计依据 Ka_g3  
basis of preparation                                (会计报表的)编制基础 6MD9DqD  
book of account                               账目，账簿 w+wg)$i  
borrowing                                         借款，贷款，借债 fTOGW`s^  
branch                                              分支，分支机构，分店 )ZW[$:wA  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 :R-_EY$k6  
building                                      建筑物；大楼 B? aMX,1  
business conditions                                  业务情况，经营情况 g5C$#<28  
business licence                               (企业等的)营业执照 T4nWK!}z  
business relation                                业务关系 !X[P)/?b0+  
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