[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 ]- ")r  
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审计词汇英汉对照 "4<RMYQ  
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ability to continue as a going concern               持续经营能力 aqQ YU5l4~  
acceptability                                     可接受性，可接受程度 f7Y0L8D  
acceptable level of detection risk                     检查风险的可接受水平 ?T3zA2  
acceptance of engagement                       接受委托 }%c2u/PQ  
accepting the engagement for the first time              首次接受委托 GPONCL8(0  
access to asset                                         对资产的接触 aHNR0L3$}{  
according to                                     根据，依据，依照
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account balance                                账户余额 DJVH}w}9_P  
account for                                       对……进行会计处理，核算；解释 )a AKO`  
accounting                                        会计，会计学 N7Kq$G2O  
accounting advisory serve                        会计咨询服务 !8lG"l|,l  
accounting firm                                 会计师事务所 cY8XA6  
accounting information                      会计信息，会计资料 9utiev~
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accounting period                             会计期间 Ebw1 %W KC  
accounting policies                                   会计政策 Ls< ";QJc  
accounting professional bodies                 会计职业组织，会计职业团体 O-J;iX}  
accounting records                                   会计记录 3=5K7F  
accounting responsibility                           会计责任 DDxbIkt  
accounting service                             会计服务 YT'G#U1x~  
accounting standards                                会计准则 f!%G{G^`  
Accounting Standards for Business Enterprises       企业会计准则 m5m}RWZ#  
accounting system                             会计系统 0zQ"5e?qy  
accounting treatment                                会计处理 ;\ ^'}S|3Z  
accuracy                                    准确性，精确性 }(k#,&Fv`  
additional audit procedures                      追加审计程序 Yv<'QC  
addressee                                         收件人，收信人 BmR++?L  
Administration of State-owned Assets  (the～)     国有资产管理局 #hG0{_d7  
administrative laws and regulations                 行政法规 +Ysm6n '  
adverse impact                                 不利影响，负面影响 cq lA"Eof  
adverse opinion                                反对意见 > %h7)}U  
advisory group                                  咨询组，顾问组 vU
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agency fee                                        代理费，代理费用 H'KCIqo  
aggregate                                          总计，合计为…… .c__<I<G<  
alternation of document and record                 变造文件和记录 R=&9M4  
alternative audit procedures                      替代审计程序，备选审计程序 [.J&@96,b  
amend                                              修改，修订 j/.$ (E   
amortisation                                      摊销 o>WB,i^G  
analytical capacity                             分析能力 T8<pb^#  
analytical procedures                               分析性程序 H#H@AY3Y  
annual financial statements                        年度会计报表，年度财务报表 s
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appendix                                          附录，附表 < z':_,  
applicable                                         适用的 `9;0Y  
applicable laws and regulations                 适用的法规 A*+pGQ  
application systems                                  应用系统 Lx%*IE|c
 
apply consistently                              一贯地执行，一贯地实施 J]&^A$  
appropriate                                       适当的，合适的； +85#`{ D  
征用，挪用 g)?Ol  
appropriate authorization                          适当的授权 Lk%`hsv  
appropriateness of audit evidence                    审计证据的适当性 6 /-]  
approval                                    批准，核准 f(M$m,d  
assertion                                    (会计报表上的)认定；确认 X,5}i5'!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?'_Ty`vT  
asset                                                 资产，财产 SEfRU`  
asset restructuring                             资产重组 ))T@U?r  
assignment of duties                                 职责的划分 m(>MP/  
assistant                                     助理，助理人员 Ibf~gr(j  
associated company                                 联属公司，联营公司 ;x<5F+b  
association                                        联合，结合；协会，社团 26M:D&|ZB  
assumption                                       假设，假定 ATQw=w 3W  
at a given date                                         在某一特定时日 [8C|v61Y  
attestation                                         鉴证，公证 cI Sugk~  
attestation service                             鉴证服务 VSx9aVPkC  
audit adjustment                                审计调整 j_I[k8z  
audit areas                                        审计领域 C n"_x  
audit conclusion                                审计结论 jz,K>   
audit effectiveness                             审计效果 e{Q;,jsh  
audit efficiency                                  审计效率 n~"qbtp}  
audit engagement letter                      审计业务约定书 jKh:}yl4  
audit evidence                                          审计证据 D`|8Og  
audit fee                                    审计费 RWg'W,v=!  
audit files                                          审计档案 V` T l$EF  
audit findings                                     审计中发现的事项 #fYRsVQ  
audit implementation stage                        审计实施阶段 HLe/|x\@<  
audit mark                                        审计标识 3S5`I9I  
audit materiality                                 审计重要性 gt(^9t;  
audit method                                     审计方法 mEm=SpO[$o  
audit objective                                         审计目标，审计目的 ~'V&[]nh8  
audit of financial statements                      会计报表审计，财务报表审计 DsB30  
audit opinion                                     审计意见 5cvvdO*C0  
audit period                                      被审计期间，被审计年度 U{\9mt7b!  
audit plan                                          审计计划 rp '^]Zx  
audit planning                                    编制审计计划，制定审计计划，审计计划 /78zs-  
audit planning stage                                  审计计划阶段 k vpkWD;  
audit procedure                                审计程序 xfF;u9$;  
audit programme                               审计程序表，具体审计计划 pCf9"LLer  
audit report                                       审计报告 DPlDuUOd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9u6VN]divB  
audit report with a qualified opinion                 有保留意见的审计报告 cP",szcY  
audit report with an adverse opinion                否定意见的审计报告 upLjkQ)_  
audit report with dual dates                      双重日期审计报告 6b7c9n Z  
audit reporting stage                                 审计报告阶段 Jc7}z:UB  
audit responsibility                                   审计责任 {?;qy\m]o  
audit results                                      审计结果 -Qn l)JB  
audit risk                                          审计风险 85f:!p  
audit sampling                                          审计抽样 k:&vW21E  
audit sampling techniques                         审计抽样方法，审计抽样技术 ken.#>w  
audit strategies                                  审计策略  Y(  
audit summary                                         审计总结，审计小结 .=)[S5.BVq  
audit team                                         审计小组 !|W.YbS  
audit test                                    审计测试 >~0~h:M+  
audit trail                                          审计轨迹 !4a#);`G  
audit work                                        审计工作 oTRidG  
audit working paper                                 审计工作底稿 8 (Q|
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audited financial statement                        审计会计报表，已审计财务报表 `W>Sss  
Auditing Guidelines (the～)                      审计规范指南 ;PB_@Zg  
auditing standards                             审计准则 +I\54PBws  
audit-oriented working paper                          (审计)业务类工作底稿 1:iB1TclP  
authorisation                                     授权 *;(^)Sj4Q  
authorisation of transaction                       交易的授权 UGlHe7  
availability                                         可获得性 1 0zw}1x  
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balance                                      余额；差额；平衡 YV _ 7 .+A  
balance sheet                                    资产负债表 `T+w5ON n  
bank                                                 银行 )@p?4XsT4J  
bank account                                    银行账户，银行户头 =k*XGbU  
bank statement                                 银行对账单 t-5K dLB  
barter transaction                              易货交易，以物换物交易 :.tL~% q  
basis of audit                                    审计依据 J0 dY%pH#  
basis of preparation                                (会计报表的)编制基础 n|pdYe8\  
book of account                               账目，账簿 +?
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borrowing                                         借款，贷款，借债 u|Oc+qA(  
branch                                              分支，分支机构，分店 tUuARo7
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brought forward                                (账户余额等的)承上年，承上期，承上页 Z)IF3{*  
budget                                              预算 o<J6KTLv  
building                                      建筑物；大楼 5Hs F#  
business conditions                                  业务情况，经营情况 e/_QS}OA  
business licence                               (企业等的)营业执照 MD*dq   
business relation                                业务关系 +I-BqA9  
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