[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 pK0"%eA  
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审计词汇英汉对照 `OSN\"\ad  
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ability to continue as a going concern               持续经营能力 B}^w_
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acceptability                                     可接受性，可接受程度 yPq'( PV  
acceptable level of detection risk                     检查风险的可接受水平 |\pbir  
acceptance of engagement                       接受委托 t 5 G9!Nn  
accepting the engagement for the first time              首次接受委托 | Bi!  
access to asset                                         对资产的接触 &jmRA';sK  
according to                                     根据，依据，依照 .V,@k7U,V  
account balance                                账户余额 ](hE^\ SC  
account for                                       对……进行会计处理，核算；解释 =>-Rnc @  
accounting                                        会计，会计学 F6z%VWU  
accounting advisory serve                        会计咨询服务 ~@}Bi@*  
accounting firm                                 会计师事务所 % >=!p  
accounting information                      会计信息，会计资料 ]
q4rlT.i  
accounting period                             会计期间 {.XEL   
accounting policies                                   会计政策 $< JaLS  
accounting professional bodies                 会计职业组织，会计职业团体 WlU0:(d  
accounting records                                   会计记录 { ;2PL^i  
accounting responsibility                           会计责任 a|X a3E  
accounting service                             会计服务 Rb'|EiNPw  
accounting standards                                会计准则 X(NLtO w  
Accounting Standards for Business Enterprises       企业会计准则 \ kZ?
 
accounting system                             会计系统 RCpR3iC2  
accounting treatment                                会计处理 kDsFR#w&`  
accuracy                                    准确性，精确性 %KLp ig  
additional audit procedures                      追加审计程序 hv?9*tLh0  
addressee                                         收件人，收信人 x7Yu I  
Administration of State-owned Assets  (the～)     国有资产管理局 ,y#Kv|R  
administrative laws and regulations                 行政法规 P5UL4uyl  
adverse impact                                 不利影响，负面影响 y+NN< EY@  
adverse opinion                                反对意见 yU*8|FQbP  
advisory group                                  咨询组，顾问组 ?{ryGhb~  
agency fee                                        代理费，代理费用 5?x>9Ca  
aggregate                                          总计，合计为…… g%=z_  
alternation of document and record                 变造文件和记录 a^I\ /&aw'  
alternative audit procedures                      替代审计程序，备选审计程序 %$.3V#?  
amend                                              修改，修订 Bx< <~[Ws}  
amortisation                                      摊销 GB=X5<;  
analytical capacity                             分析能力 p
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analytical procedures                               分析性程序 [MUpxOAsd  
annual financial statements                        年度会计报表，年度财务报表 4\iOeZR f  
appendix                                          附录，附表 'DCTc&J['  
applicable                                         适用的 fumm<:<CLO  
applicable laws and regulations                 适用的法规 Jcd-
  
application systems                                  应用系统  R[D{|K@"  
apply consistently                              一贯地执行，一贯地实施 ``hf= `We  
appropriate                                       适当的，合适的； rD3v$B
 
征用，挪用 Hquc o  
appropriate authorization                          适当的授权 R\!2l|_  
appropriateness of audit evidence                    审计证据的适当性 W:pIPDx1=!  
approval                                    批准，核准 (5-FVp fb  
assertion                                    (会计报表上的)认定；确认 g,!L$,/F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N2;B-UF 7  
asset                                                 资产，财产 a.k.n<  
asset restructuring                             资产重组 b gK}-EU  
assignment of duties                                 职责的划分 u7>],<  
assistant                                     助理，助理人员 r7%I n^k  
associated company                                 联属公司，联营公司 !$gR{XH$]  
association                                        联合，结合；协会，社团 _l89  
assumption                                       假设，假定 +V{kb<P  
at a given date                                         在某一特定时日 *XIF)Q=<>  
attestation                                         鉴证，公证 p8Qk'F=h  
attestation service                             鉴证服务 *RJG!t*t  
audit adjustment                                审计调整 n{argI8wF  
audit areas                                        审计领域 k_rt&}e+Gi  
audit conclusion                                审计结论 |ATvS2  
audit effectiveness                             审计效果 EM(g mWHij  
audit efficiency                                  审计效率 YJT&{jYi  
audit engagement letter                      审计业务约定书 V17%=bCZ5[  
audit evidence                                          审计证据 L>Fa^jq5  
audit fee                                    审计费 L [pBB  
audit files                                          审计档案 n FHUy9q  
audit findings                                     审计中发现的事项 *k.G5>@  
audit implementation stage                        审计实施阶段 8e1UmM
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audit mark                                        审计标识 =O5pY9UO  
audit materiality                                 审计重要性 &5B'nk"  
audit method                                     审计方法 65J
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audit objective                                         审计目标，审计目的 }C"%p8=HM  
audit of financial statements                      会计报表审计，财务报表审计 :!WHFB o 8  
audit opinion                                     审计意见 - M4JJV(  
audit period                                      被审计期间，被审计年度 {EB;h\C  
audit plan                                          审计计划 g}k`o!q  
audit planning                                    编制审计计划，制定审计计划，审计计划 6]WAUK%h  
audit planning stage                                  审计计划阶段 %K=?@M9i  
audit procedure                                审计程序 KQ!8k
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audit programme                               审计程序表，具体审计计划 84& $^lNV  
audit report                                       审计报告 Z&+ g;
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audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 2*;~S44  
audit report with dual dates                      双重日期审计报告 nS }<-s  
audit reporting stage                                 审计报告阶段 gwuI-d^  
audit responsibility                                   审计责任 X!TpYUZ'  
audit results                                      审计结果 O:;w3u7;u  
audit risk                                          审计风险 /K@XzwM  
audit sampling                                          审计抽样 8mvy\l EEH  
audit sampling techniques                         审计抽样方法，审计抽样技术 %S960  
audit strategies                                  审计策略 MzdV2.  
audit summary                                         审计总结，审计小结 4yy>jXD G  
audit team                                         审计小组 ;#W2|'HD  
audit test                                    审计测试 u5`u>.!  
audit trail                                          审计轨迹 XPXIg  
audit work                                        审计工作 _$E6P^AQ  
audit working paper                                 审计工作底稿 we//|fA<  
audited financial statement                        审计会计报表，已审计财务报表 Cgk<pky1  
Auditing Guidelines (the～)                      审计规范指南 r,73 C/*&/  
auditing standards                             审计准则 'x#~'v
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audit-oriented working paper                          (审计)业务类工作底稿 ,aZ[R27rpL  
authorisation                                     授权 {L{o]Ii?g  
authorisation of transaction                       交易的授权 :1QI8%L'$i  
availability                                         可获得性 @1roe G  
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balance                                      余额；差额；平衡 EHJ .T~X  
balance sheet                                    资产负债表 GY'%+ \*tj  
bank                                                 银行 O3,jg|,  
bank account                                    银行账户，银行户头 w3ResQ   
bank statement                                 银行对账单 ~g]Vw4pv  
barter transaction                              易货交易，以物换物交易 PJ|P1O36a  
basis of audit                                    审计依据 2`K=Hby  
basis of preparation                                (会计报表的)编制基础 /l~p=PK  
book of account                               账目，账簿 DMr\ TN  
borrowing                                         借款，贷款，借债 e8a+2.!&\  
branch                                              分支，分支机构，分店 hED}h![  
brought forward                                (账户余额等的)承上年，承上期，承上页 Qz1E 2yJ  
budget                                              预算 q 'yva  
building                                      建筑物；大楼 Wa Rw05r  
business conditions                                  业务情况，经营情况 W' VslZG  
business licence                               (企业等的)营业执照 -$ls(oot  
business relation                                业务关系 MAR'y8I  
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