[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 orhzeOi\  
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审计词汇英汉对照 ;Bat--K7+  
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ability to continue as a going concern               持续经营能力 le2 v"Y  
acceptability                                     可接受性，可接受程度 Hn
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acceptable level of detection risk                     检查风险的可接受水平 4Yd$RP  
acceptance of engagement                       接受委托 Oyp)Wm;@  
accepting the engagement for the first time              首次接受委托 5D>cbzP@  
access to asset                                         对资产的接触 0$|wj^?U  
according to                                     根据，依据，依照 *-gmWATC6  
account balance                                账户余额 i|fkwV,5  
account for                                       对……进行会计处理，核算；解释 10
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accounting                                        会计，会计学 hroRDD  
accounting advisory serve                        会计咨询服务 MT<3OKo?:  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 F2v9XMi  
accounting period                             会计期间 ;(IAhWE?7  
accounting policies                                   会计政策 Tx/KL%X  
accounting professional bodies                 会计职业组织，会计职业团体 4}Hf"L[ l  
accounting records                                   会计记录 Ps~)l#gue  
accounting responsibility                           会计责任 H}lbF0`  
accounting service                             会计服务 ;h#CT #R2  
accounting standards                                会计准则 |2&|#K4k^  
Accounting Standards for Business Enterprises       企业会计准则 [Rzn>  
accounting system                             会计系统 aWb5w  
accounting treatment                                会计处理 8\[q
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accuracy                                    准确性，精确性 Rr>""  
additional audit procedures                      追加审计程序 kaVYe)~  
addressee                                         收件人，收信人 s_76)7  
Administration of State-owned Assets  (the～)     国有资产管理局  K\
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administrative laws and regulations                 行政法规 |sDp>..  
adverse impact                                 不利影响，负面影响 [bd?$qi  
adverse opinion                                反对意见  DIh[%  
advisory group                                  咨询组，顾问组 {>l`P
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agency fee                                        代理费，代理费用 Xa[lX8$zL  
aggregate                                          总计，合计为…… E5$uvxCI  
alternation of document and record                 变造文件和记录 LdyE*u_  
alternative audit procedures                      替代审计程序，备选审计程序 2^&5D,}
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amend                                              修改，修订 yj
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amortisation                                      摊销 AI2>{V  
analytical capacity                             分析能力 k? =_p6>  
analytical procedures                               分析性程序 NjSjE_S2B8  
annual financial statements                        年度会计报表，年度财务报表 ;\t(

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appendix                                          附录，附表 Xj21:IMR  
applicable                                         适用的 n/IDq$/P  
applicable laws and regulations                 适用的法规 sUsIu,1Q  
application systems                                  应用系统 \fL:Ie  
apply consistently                              一贯地执行，一贯地实施 5<?/M<i  
appropriate                                       适当的，合适的； BO;LK-V
 
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appropriate authorization                          适当的授权 [ ]=}0l
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appropriateness of audit evidence                    审计证据的适当性 C-ipxL"r  
approval                                    批准，核准 m C84fss  
assertion                                    (会计报表上的)认定；确认 YCNpJGM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ">S.~'ds  
asset                                                 资产，财产 P87qUC  
asset restructuring                             资产重组 eh$T 3_#q  
assignment of duties                                 职责的划分 ZAMS;e+e  
assistant                                     助理，助理人员 i- r y5x  
associated company                                 联属公司，联营公司  LzkwgcR  
association                                        联合，结合；协会，社团 3(La)|k  
assumption                                       假设，假定 on0>_-n)  
at a given date                                         在某一特定时日 7 *HBb-  
attestation                                         鉴证，公证 :@+@vM;gh  
attestation service                             鉴证服务 Q?W}]RW  
audit adjustment                                审计调整 uJ/&!q<3  
audit areas                                        审计领域 )rv<"  
audit conclusion                                审计结论 >"+bL6#  
audit effectiveness                             审计效果 `Yc>I!iN  
audit efficiency                                  审计效率 @KC;"u'C  
audit engagement letter                      审计业务约定书 <2 S?QgR,  
audit evidence                                          审计证据 u\|Ys  
audit fee                                    审计费 >zB0+l  
audit files                                          审计档案 FcZ)_m6m  
audit findings                                     审计中发现的事项 C@s; 0-qL  
audit implementation stage                        审计实施阶段 Hf$LWPL)lM  
audit mark                                        审计标识 z c,Q  
audit materiality                                 审计重要性 00@y,V_]  
audit method                                     审计方法 L\X2Olfz1  
audit objective                                         审计目标，审计目的 Y/< ],1U  
audit of financial statements                      会计报表审计，财务报表审计 f}F   
audit opinion                                     审计意见 -pm^k-%v  
audit period                                      被审计期间，被审计年度 4f> s2I&pQ  
audit plan                                          审计计划 1]Gp\P}  
audit planning                                    编制审计计划，制定审计计划，审计计划 Md,KW#  
audit planning stage                                  审计计划阶段 pwO U6A!  
audit procedure                                审计程序 {F+i L&e)  
audit programme                               审计程序表，具体审计计划 eLAhfG  
audit report                                       审计报告 '; Z!(r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4PAuEM/z  
audit report with a qualified opinion                 有保留意见的审计报告 .[4Dvt|>6  
audit report with an adverse opinion                否定意见的审计报告 0|_d{/VK4  
audit report with dual dates                      双重日期审计报告 T)PH 8 "  
audit reporting stage                                 审计报告阶段 6@o *"4~Q  
audit responsibility                                   审计责任 H: M;H=0  
audit results                                      审计结果 l@ W?qw  
audit risk                                          审计风险 96 !e:TU  
audit sampling                                          审计抽样 4I^8f||b_  
audit sampling techniques                         审计抽样方法，审计抽样技术 x(/{]$h  
audit strategies                                  审计策略 C|Vz `FY  
audit summary                                         审计总结，审计小结 j-j,0!T~b  
audit team                                         审计小组
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audit test                                    审计测试 _-/<bO  
audit trail                                          审计轨迹 #q%V|Ajq  
audit work                                        审计工作 (Cjw^P|Y@  
audit working paper                                 审计工作底稿 X6Hd%}*mN  
audited financial statement                        审计会计报表，已审计财务报表 :Pf2oQ  
Auditing Guidelines (the～)                      审计规范指南 n:wZL&ZV0  
auditing standards                             审计准则 ;v^1V+1:z  
audit-oriented working paper                          (审计)业务类工作底稿 byUst
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authorisation                                     授权 A[O'e  
authorisation of transaction                       交易的授权 oaJnLd90W  
availability                                         可获得性 4w5mn6MxR  
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balance                                      余额；差额；平衡 '+c
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balance sheet                                    资产负债表 ![*7HE>},  
bank                                                 银行 N^{+1u7  
bank account                                    银行账户，银行户头 V,CVMbn/%N  
bank statement                                 银行对账单 {)d{:&*K.  
barter transaction                              易货交易，以物换物交易 78
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basis of audit                                    审计依据 m@){@i2.  
basis of preparation                                (会计报表的)编制基础 o|BEY3|  
book of account                               账目，账簿 Zr.6J*&!  
borrowing                                         借款，贷款，借债 Tp?l;DU  
branch                                              分支，分支机构，分店 ZeyAbo  
brought forward                                (账户余额等的)承上年，承上期，承上页 _7LZ\V+MLW  
budget                                              预算 Mli`[8@(  
building                                      建筑物；大楼 <>FpvdB  
business conditions                                  业务情况，经营情况 oj1,DU  
business licence                               (企业等的)营业执照 cc^[u+  
business relation                                业务关系 -O?}-6,_Z  
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