[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 /)v+|%U  
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审计词汇英汉对照 CC@U'9]bH  
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ability to continue as a going concern               持续经营能力 dR i6
 
acceptability                                     可接受性，可接受程度 C<C^7-5  
acceptable level of detection risk                     检查风险的可接受水平 &!;o[joG  
acceptance of engagement                       接受委托 CUdpT$$x3  
accepting the engagement for the first time              首次接受委托 **-rPonM[  
access to asset                                         对资产的接触 =ZoNkj/^,  
according to                                     根据，依据，依照 D',7T=C   
account balance                                账户余额 3,Z;J5VL4!  
account for                                       对……进行会计处理，核算；解释 ~9@527m<',  
accounting                                        会计，会计学 *eD[[HbKX  
accounting advisory serve                        会计咨询服务 P$Yw'3v/  
accounting firm                                 会计师事务所 < %^WZ:c  
accounting information                      会计信息，会计资料 V!*1F1  
accounting period                             会计期间 Qd~7OH4Lp  
accounting policies                                   会计政策 xc'uCbH  
accounting professional bodies                 会计职业组织，会计职业团体 1Cc91  
accounting records                                   会计记录 D:K"J><@
 
accounting responsibility                           会计责任 +
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accounting service                             会计服务 <:(;#&<  
accounting standards                                会计准则 s hq +  
Accounting Standards for Business Enterprises       企业会计准则 [+5g 9tBJ  
accounting system                             会计系统 {c I~Nf?i  
accounting treatment                                会计处理 D\ZH1C!d  
accuracy                                    准确性，精确性 e|SNb*_  
additional audit procedures                      追加审计程序 vx6lud0k}  
addressee                                         收件人，收信人 N DI4EA~z  
Administration of State-owned Assets  (the～)     国有资产管理局 w"D1mI!L 7  
administrative laws and regulations                 行政法规 $uwz`N:  
adverse impact                                 不利影响，负面影响 3y$6}Kp4?  
adverse opinion                                反对意见 -1$z=,q'  
advisory group                                  咨询组，顾问组 ?FS0zc!+  
agency fee                                        代理费，代理费用 wYFkGih  
aggregate                                          总计，合计为…… IrRe 6nf@K  
alternation of document and record                 变造文件和记录 _H}hK kG+  
alternative audit procedures                      替代审计程序，备选审计程序 V]]!0ugvk(  
amend                                              修改，修订 v}5YUM0H`  
amortisation                                      摊销 p4\s
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analytical capacity                             分析能力 OP=oSfa  
analytical procedures                               分析性程序 V"gKk$j7  
annual financial statements                        年度会计报表，年度财务报表 Uv?^qe0=  
appendix                                          附录，附表 pi70^`@'B  
applicable                                         适用的 sm?b,T/  
applicable laws and regulations                 适用的法规 qfAnMBM1@  
application systems                                  应用系统 TWRnty-C  
apply consistently                              一贯地执行，一贯地实施 n<)A5UB5-  
appropriate                                       适当的，合适的； @b2?BSdUp  
征用，挪用 iVVR$uzhH  
appropriate authorization                          适当的授权 KD f#e3  
appropriateness of audit evidence                    审计证据的适当性 S^i8VYK,C5  
approval                                    批准，核准 E>E^t=;[  
assertion                                    (会计报表上的)认定；确认 toj5b;+4F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Gys-Im6>~@  
asset                                                 资产，财产 m'G=WO*%  
asset restructuring                             资产重组 :|&6x!  
assignment of duties                                 职责的划分 HdY#cVxy  
assistant                                     助理，助理人员 `6YN/"unfp  
associated company                                 联属公司，联营公司 ?|`n&HrP  
association                                        联合，结合；协会，社团 ncVt(!c,e  
assumption                                       假设，假定 p.MLKp-'  
at a given date                                         在某一特定时日 qUg/mdv&  
attestation                                         鉴证，公证 yI!W658$6  
attestation service                             鉴证服务 Jv%)UR.]  
audit adjustment                                审计调整 .4 w "3
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audit areas                                        审计领域 7bGOE_r  
audit conclusion                                审计结论 .R4,fCN  
audit effectiveness                             审计效果 ^%6f%]_  
audit efficiency                                  审计效率 Z,-TMtM7  
audit engagement letter                      审计业务约定书 ~U]%>Zf  
audit evidence                                          审计证据 Mu.oqT  
audit fee                                    审计费 ]$.w I~J%  
audit files                                          审计档案 vy7?]}MvV  
audit findings                                     审计中发现的事项 %k"hzjXAw  
audit implementation stage                        审计实施阶段 -IDhK}C&T  
audit mark                                        审计标识 N!tNRMTi  
audit materiality                                 审计重要性 9qzHy}A  
audit method                                     审计方法 ht+wi5b  
audit objective                                         审计目标，审计目的 p Zx x  
audit of financial statements                      会计报表审计，财务报表审计 BHkicb?   
audit opinion                                     审计意见 b;vVlIG  
audit period                                      被审计期间，被审计年度 n
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audit plan                                          审计计划 q{[y4c1bG{  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;<cCT!A  
audit planning stage                                  审计计划阶段 ,Cy&tRjR B  
audit procedure                                审计程序 31]Vo;D  
audit programme                               审计程序表，具体审计计划 uzp\<\d-t  
audit report                                       审计报告 TL-ALtG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Mx3fT >?  
audit report with a qualified opinion                 有保留意见的审计报告 I;<__  
audit report with an adverse opinion                否定意见的审计报告 "79b>  
audit report with dual dates                      双重日期审计报告 \f]w'qiW5  
audit reporting stage                                 审计报告阶段 Ir
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audit responsibility                                   审计责任 C.}ho.} r  
audit results                                      审计结果 %X\Rfn0J"  
audit risk                                          审计风险 }\A0g}  
audit sampling                                          审计抽样 Xz/aytp~A  
audit sampling techniques                         审计抽样方法，审计抽样技术 AXo)(\  
audit strategies                                  审计策略 ePSD#kY5  
audit summary                                         审计总结，审计小结 ?H{?jJj$H  
audit team                                         审计小组 A~s6~  
audit test                                    审计测试 @t
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audit trail                                          审计轨迹 h-m0Ro?6  
audit work                                        审计工作 _jVJkg)]  
audit working paper                                 审计工作底稿 r$LU$F  
audited financial statement                        审计会计报表，已审计财务报表 20A:,pMb  
Auditing Guidelines (the～)                      审计规范指南 @}%kSn5y:  
auditing standards                             审计准则 0'zjPE#  
audit-oriented working paper                          (审计)业务类工作底稿 J|z' <W  
authorisation                                     授权 O`~L*h_  
authorisation of transaction                       交易的授权 Pi%-bD/w  
availability                                         可获得性 {-|El}.M  
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balance                                      余额；差额；平衡 vMJC  
balance sheet                                    资产负债表 F=UW[zy/[  
bank                                                 银行 u)D!RhV&  
bank account                                    银行账户，银行户头 )1)&fN41i#  
bank statement                                 银行对账单 u b@'(
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barter transaction                              易货交易，以物换物交易 bvJ*REPL?  
basis of audit                                    审计依据 i-sm9K'ns  
basis of preparation                                (会计报表的)编制基础 mm |*  
book of account                               账目，账簿 @3I?T Q1  
borrowing                                         借款，贷款，借债 nF
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branch                                              分支，分支机构，分店 @d^MaXp_P  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?J"Y4,{  
budget                                              预算 ^<aj~0v  
building                                      建筑物；大楼 ^w*vux|F  
business conditions                                  业务情况，经营情况 \J6e/ G  
business licence                               (企业等的)营业执照 z -nV!#  
business relation                                业务关系 Y~OyoNu2  
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