[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 CPa+?__B  
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审计词汇英汉对照 %zc.b  
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ability to continue as a going concern               持续经营能力 + ,]&&  
acceptability                                     可接受性，可接受程度 6R m dt  
acceptable level of detection risk                     检查风险的可接受水平 ++w{)Io Z  
acceptance of engagement                       接受委托 bg3kGt0  
accepting the engagement for the first time              首次接受委托 Fc=F2Mo?  
access to asset                                         对资产的接触 fc:87ZR{K  
according to                                     根据，依据，依照 z1RHdu0;z  
account balance                                账户余额 vIi&D;  
account for                                       对……进行会计处理，核算；解释 ]nV_K}!w  
accounting                                        会计，会计学 g0 ~m[[
 
accounting advisory serve                        会计咨询服务 lKQjG+YF  
accounting firm                                 会计师事务所 :1'1
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accounting information                      会计信息，会计资料 k!qOE\%B  
accounting period                             会计期间 :n<l0
  
accounting policies                                   会计政策 F9w2+z.  
accounting professional bodies                 会计职业组织，会计职业团体 !pa7]cZ  
accounting records                                   会计记录 ( q7;/n  
accounting responsibility                           会计责任 eG1A7n'6W  
accounting service                             会计服务 y54RD/`-  
accounting standards                                会计准则 \8Ewl|"N:u  
Accounting Standards for Business Enterprises       企业会计准则 +CEt:KQ  
accounting system                             会计系统 ^l(,'>Cn  
accounting treatment                                会计处理 L(y~ ,Kc  
accuracy                                    准确性，精确性 "}uu-5]3  
additional audit procedures                      追加审计程序 |<]wM(GxE  
addressee                                         收件人，收信人 t- //.  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 ENYc.$r  
adverse impact                                 不利影响，负面影响 F":dS-u&L  
adverse opinion                                反对意见 6(Cjak+~!  
advisory group                                  咨询组，顾问组 dg N#"  
agency fee                                        代理费，代理费用 T/L \|_:'  
aggregate                                          总计，合计为…… 6jal5<H  
alternation of document and record                 变造文件和记录 |c]L]
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alternative audit procedures                      替代审计程序，备选审计程序 }sZy|dd  
amend                                              修改，修订 3wgZDF38  
amortisation                                      摊销 ^SUo-N''  
analytical capacity                             分析能力 %&O'>L  
analytical procedures                               分析性程序 {yBd{x<>/  
annual financial statements                        年度会计报表，年度财务报表 }q /[\3  
appendix                                          附录，附表 ,;= S\  
applicable                                         适用的 H'2o84$  
applicable laws and regulations                 适用的法规 6>d3*  
application systems                                  应用系统 kx0w?A8-  
apply consistently                              一贯地执行，一贯地实施 o5z&sRZ  
appropriate                                       适当的，合适的； Zg])uM]\2i  
征用，挪用 Q!fk|D+j  
appropriate authorization                          适当的授权 )/v`k>E  
appropriateness of audit evidence                    审计证据的适当性 Mm^6*L]  
approval                                    批准，核准 [/cJc%{N  
assertion                                    (会计报表上的)认定；确认 ]G~u8HPH!m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +zFEx%3^  
asset                                                 资产，财产 w^$$'5=  
asset restructuring                             资产重组 ~bjT,i  
assignment of duties                                 职责的划分 2IDn4<`  
assistant                                     助理，助理人员 {2&MyxV  
associated company                                 联属公司，联营公司 _ZuI x=!  
association                                        联合，结合；协会，社团 kb*b|pWlO  
assumption                                       假设，假定 >F!X'#Iv  
at a given date                                         在某一特定时日 Ac,bf 8C  
attestation                                         鉴证，公证 OdJ=4 x>  
attestation service                             鉴证服务 KU0;}GSNX}  
audit adjustment                                审计调整 f2$<4Hhmm  
audit areas                                        审计领域 H: ;S1D  
audit conclusion                                审计结论 ~qW"v^<  
audit effectiveness                             审计效果 .V^h<d{  
audit efficiency                                  审计效率 2f0_Xw_V_  
audit engagement letter                      审计业务约定书 e]d\S]5  
audit evidence                                          审计证据 52Q~` t7F  
audit fee                                    审计费 s[/)v:  
audit files                                          审计档案 E+aE5wmr  
audit findings                                     审计中发现的事项 ,6\oT;G  
audit implementation stage                        审计实施阶段 ^#j{9FpPs  
audit mark                                        审计标识 nqujT8  
audit materiality                                 审计重要性 FiNB$A  
audit method                                     审计方法 EG!):P  
audit objective                                         审计目标，审计目的 {$-\)K  
audit of financial statements                      会计报表审计，财务报表审计 )Rw O2H  
audit opinion                                     审计意见 9O#?r82  
audit period                                      被审计期间，被审计年度 7y>{Y$n  
audit plan                                          审计计划 U[l{cRT   
audit planning                                    编制审计计划，制定审计计划，审计计划 af2yng  
audit planning stage                                  审计计划阶段 ~D Ta%J  
audit procedure                                审计程序 ;ZLfb n3\  
audit programme                               审计程序表，具体审计计划 m[*y9A1  
audit report                                       审计报告 ^cYt4NHXn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =Cr F(wVO"  
audit report with a qualified opinion                 有保留意见的审计报告 4}=Z+tDu>  
audit report with an adverse opinion                否定意见的审计报告 u*H V  
audit report with dual dates                      双重日期审计报告 c:z<8#A}  
audit reporting stage                                 审计报告阶段 V_7QWIdiy>  
audit responsibility                                   审计责任 N u9+b"Wr  
audit results                                      审计结果 lF1ieg"i M  
audit risk                                          审计风险 e;)&Hc:Z  
audit sampling                                          审计抽样 \wo'XF3:  
audit sampling techniques                         审计抽样方法，审计抽样技术 EPwM+#|e-  
audit strategies                                  审计策略 E./Gt. Na  
audit summary                                         审计总结，审计小结 ~Aq$GH 4  
audit team                                         审计小组 cY\"{o"C  
audit test                                    审计测试 yE),GJ-m\<  
audit trail                                          审计轨迹 qc`UDD5  
audit work                                        审计工作 H;eOrX{GT  
audit working paper                                 审计工作底稿 9l9|w4YJs  
audited financial statement                        审计会计报表，已审计财务报表 &8wluOs/5  
Auditing Guidelines (the～)                      审计规范指南 #~88[i-6  
auditing standards                             审计准则 q\6ZmKGnT  
audit-oriented working paper                          (审计)业务类工作底稿 CpF&Vy K  
authorisation                                     授权 |yow(2(F@  
authorisation of transaction                       交易的授权 #AUz.WHD  
availability                                         可获得性 ('.r_F  
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balance                                      余额；差额；平衡 $
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balance sheet                                    资产负债表 g{06d~Y  
bank                                                 银行 }7jg>3ng(  
bank account                                    银行账户，银行户头 O:,Fif?;  
bank statement                                 银行对账单 ;X3bgA']  
barter transaction                              易货交易，以物换物交易 b}#ay2AR
 
basis of audit                                    审计依据 |CFTOe\q  
basis of preparation                                (会计报表的)编制基础 gkyv[  
book of account                               账目，账簿 R+O[,UM^I~  
borrowing                                         借款，贷款，借债 ${%*O}$  
branch                                              分支，分支机构，分店 S7 Tem:/  
brought forward                                (账户余额等的)承上年，承上期，承上页 *
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budget                                              预算 \;smH; m  
building                                      建筑物；大楼 _~E&?zR2>"  
business conditions                                  业务情况，经营情况 7&z`N^dz{  
business licence                               (企业等的)营业执照  $VCWc#  
business relation                                业务关系 x  GHS  
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