[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 G-2~$ u  
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审计词汇英汉对照 5I2 h(Td  
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ability to continue as a going concern               持续经营能力 "lu^  
acceptability                                     可接受性，可接受程度 J.:  
acceptable level of detection risk                     检查风险的可接受水平 B=K<k+{6"  
acceptance of engagement                       接受委托 ;"Qq/knVL  
accepting the engagement for the first time              首次接受委托 )s^gT]"N  
access to asset                                         对资产的接触 ?]Hs~n-  
according to                                     根据，依据，依照 }wn|2K'  
account balance                                账户余额 r3U7`P   
account for                                       对……进行会计处理，核算；解释 Y\_mqd  
accounting                                        会计，会计学 XrTc5V  
accounting advisory serve                        会计咨询服务 d+v|&yN  
accounting firm                                 会计师事务所 ,"`3N2!Y}  
accounting information                      会计信息，会计资料 {$[0YRNk u  
accounting period                             会计期间 5JVBDA^#om  
accounting policies                                   会计政策 XchD3p+uB  
accounting professional bodies                 会计职业组织，会计职业团体 xj
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accounting records                                   会计记录 ";(m,if-  
accounting responsibility                           会计责任 jrN 5l1np  
accounting service                             会计服务 6wB !dl  
accounting standards                                会计准则 hs;|,r  
Accounting Standards for Business Enterprises       企业会计准则  EH2):  
accounting system                             会计系统 -u%o);B  
accounting treatment                                会计处理 v"(6rZsa  
accuracy                                    准确性，精确性 ^0>^5l'n  
additional audit procedures                      追加审计程序 <ZZfN@6  
addressee                                         收件人，收信人 |tI{MztJ"c  
Administration of State-owned Assets  (the～)     国有资产管理局 y@*4*4
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administrative laws and regulations                 行政法规 um]*nXIr  
adverse impact                                 不利影响，负面影响 xC _3&.  
adverse opinion                                反对意见 ;:[P/eg  
advisory group                                  咨询组，顾问组 vFJ4`Gjw(  
agency fee                                        代理费，代理费用 "7+^`?  
aggregate                                          总计，合计为…… YK8l#8K  
alternation of document and record                 变造文件和记录 b_{+OqI  
alternative audit procedures                      替代审计程序，备选审计程序 8i`T?KB  
amend                                              修改，修订 XU}i<5  
amortisation                                      摊销 '!Va9m*w7  
analytical capacity                             分析能力 h6LjReNo  
analytical procedures                               分析性程序 : ciwh  
annual financial statements                        年度会计报表，年度财务报表 8cY5:plK  
appendix                                          附录，附表 ZT&[:>upR  
applicable                                         适用的 p +JOUW  
applicable laws and regulations                 适用的法规 fy>3#`T-  
application systems                                  应用系统 <LBC
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apply consistently                              一贯地执行，一贯地实施 MJe/ \  
appropriate                                       适当的，合适的； Dy. |bUB!f  
征用，挪用 %iIr %P?  
appropriate authorization                          适当的授权 \J(~ Nv5!  
appropriateness of audit evidence                    审计证据的适当性 /P3Pv"r|8]  
approval                                    批准，核准 b9.7j!W  
assertion                                    (会计报表上的)认定；确认 @Kb
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f~=e  
asset                                                 资产，财产 T[},6I|!  
asset restructuring                             资产重组 _%rkN0-(a  
assignment of duties                                 职责的划分 8j&1qJx)  
assistant                                     助理，助理人员 mrE>o!  
associated company                                 联属公司，联营公司 ^|rzq XW  
association                                        联合，结合；协会，社团 +BI%.A`2  
assumption                                       假设，假定 CD?b.Cxai  
at a given date                                         在某一特定时日 cru&nH*O^  
attestation                                         鉴证，公证 YL;*%XmAG  
attestation service                             鉴证服务 p'/%"  
audit adjustment                                审计调整 'zt}\ Dt  
audit areas                                        审计领域 PL\4\dXB  
audit conclusion                                审计结论 ezJ^ r,D|  
audit effectiveness                             审计效果 pDr/8HEh  
audit efficiency                                  审计效率 Pa\yp?({q  
audit engagement letter                      审计业务约定书 )buy2#8UW  
audit evidence                                          审计证据 \"K:<+RH  
audit fee                                    审计费 $Ov q}Rexc  
audit files                                          审计档案 uZ1G,9  
audit findings                                     审计中发现的事项 0#e Pg6n  
audit implementation stage                        审计实施阶段 fk5pPm|MiL  
audit mark                                        审计标识 !qs~j=;y3  
audit materiality                                 审计重要性 czo*_q%  
audit method                                     审计方法 g( eA?  
audit objective                                         审计目标，审计目的 0F 4%Xz  
audit of financial statements                      会计报表审计，财务报表审计 @DR?^ qp  
audit opinion                                     审计意见 3XjY  
audit period                                      被审计期间，被审计年度 7&|&y SCu  
audit plan                                          审计计划 c&L|e$C]  
audit planning                                    编制审计计划，制定审计计划，审计计划 %`d
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audit planning stage                                  审计计划阶段 NTM.Vj -_h  
audit procedure                                审计程序 jA%R8hdr_  
audit programme                               审计程序表，具体审计计划 %8%0l*n'  
audit report                                       审计报告 =p!Hl#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \xZ6+xZd1  
audit report with a qualified opinion                 有保留意见的审计报告 olDzmy(=W*  
audit report with an adverse opinion                否定意见的审计报告 -Ze2]^#dl  
audit report with dual dates                      双重日期审计报告 )!`>Q|]}Zd  
audit reporting stage                                 审计报告阶段 zv\T;_  
audit responsibility                                   审计责任
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audit results                                      审计结果 g9gyx/'*  
audit risk                                          审计风险 P.t7_v>  
audit sampling                                          审计抽样 nfr..4,:  
audit sampling techniques                         审计抽样方法，审计抽样技术 P<xC g  
audit strategies                                  审计策略 @JD!.3  
audit summary                                         审计总结，审计小结 :?gk=JH:  
audit team                                         审计小组 euh rEjwkH  
audit test                                    审计测试 'F8:|g  
audit trail                                          审计轨迹 1,G f;mcQ  
audit work                                        审计工作 4L6'4t"s  
audit working paper                                 审计工作底稿 =G/`r!r*0I  
audited financial statement                        审计会计报表，已审计财务报表 <m?/yREK2  
Auditing Guidelines (the～)                      审计规范指南 z6Yx )qBE<  
auditing standards                             审计准则 M*jn8OE  
audit-oriented working paper                          (审计)业务类工作底稿 @z.HyQ_v  
authorisation                                     授权 :+S~N)0j^  
authorisation of transaction                       交易的授权 ATU]KL!{  
availability                                         可获得性 ZEU /6.  
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balance                                      余额；差额；平衡 z 4`H<Pn  
balance sheet                                    资产负债表 bU"2D.k  
bank                                                 银行 :,dO7dJi  
bank account                                    银行账户，银行户头 ]u O|YLWp  
bank statement                                 银行对账单 cLnvb!g'#  
barter transaction                              易货交易，以物换物交易 }%e XGdC  
basis of audit                                    审计依据 9"k^:}8.  
basis of preparation                                (会计报表的)编制基础 +D+Rf,D  
book of account                               账目，账簿 k<NEauQ  
borrowing                                         借款，贷款，借债 `zRm
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branch                                              分支，分支机构，分店 GCA?sFwo>  
brought forward                                (账户余额等的)承上年，承上期，承上页 {[.<BU-  
budget                                              预算 < G:G/  
building                                      建筑物；大楼 7 S2QTRvH  
business conditions                                  业务情况，经营情况 Jq?"?d|:  
business licence                               (企业等的)营业执照 ?wS/KEl=O  
business relation                                业务关系 5PCKBevV  
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