[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 ko2Kz k  
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审计词汇英汉对照 Efi@hdEV  
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ability to continue as a going concern               持续经营能力 f3e#.jan  
acceptability                                     可接受性，可接受程度 D3V5GQ\=  
acceptable level of detection risk                     检查风险的可接受水平 <v;;:RB6 c  
acceptance of engagement                       接受委托 H8~<;6W  
accepting the engagement for the first time              首次接受委托 ;cl\$TDL  
access to asset                                         对资产的接触 D<$~bUkxR  
according to                                     根据，依据，依照 jC1mui|Y^  
account balance                                账户余额 M}NmA  
account for                                       对……进行会计处理，核算；解释 I%^Ks$<"  
accounting                                        会计，会计学 +MPM^m  
accounting advisory serve                        会计咨询服务 _ngyai1  
accounting firm                                 会计师事务所 !YL|R[nDH|  
accounting information                      会计信息，会计资料 XnrOC|P
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accounting period                             会计期间 ?P[uf  
accounting policies                                   会计政策 vJDK]p<}  
accounting professional bodies                 会计职业组织，会计职业团体 %pgie"k  
accounting records                                   会计记录 /*g3TbUs  
accounting responsibility                           会计责任 p+U}oC  
accounting service                             会计服务 5Z}]d@  
accounting standards                                会计准则 v!?b
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Accounting Standards for Business Enterprises       企业会计准则 \|nF55W [  
accounting system                             会计系统 !s#25}9zX5  
accounting treatment                                会计处理 tWQ_.,ld  
accuracy                                    准确性，精确性 ?-0k3  
additional audit procedures                      追加审计程序 ;T~]|#T\6  
addressee                                         收件人，收信人 )%x oN<  
Administration of State-owned Assets  (the～)     国有资产管理局 kA?a}  
administrative laws and regulations                 行政法规 `E>HpRcxD  
adverse impact                                 不利影响，负面影响 C4],7"Sw  
adverse opinion                                反对意见 9tsI1]1[m  
advisory group                                  咨询组，顾问组 8 $0D-z  
agency fee                                        代理费，代理费用 F+Rto
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aggregate                                          总计，合计为……  r(iT&uz  
alternation of document and record                 变造文件和记录 j*>+^g\Q6  
alternative audit procedures                      替代审计程序，备选审计程序 h`dtcJ0  
amend                                              修改，修订 W-q2|N
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amortisation                                      摊销 c4ptY5R),  
analytical capacity                             分析能力 D_ xPa  
analytical procedures                               分析性程序 #pP4\n-~hU  
annual financial statements                        年度会计报表，年度财务报表 jW*|Mu>2  
appendix                                          附录，附表 
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applicable                                         适用的 / pzdX%7  
applicable laws and regulations                 适用的法规 pC l[DE  
application systems                                  应用系统 R;&C6S  
apply consistently                              一贯地执行，一贯地实施 %eWzr  
appropriate                                       适当的，合适的； K: g_M  
征用，挪用  S[!K  
appropriate authorization                          适当的授权 CI"7* z_  
appropriateness of audit evidence                    审计证据的适当性 tAFKq>\  
approval                                    批准，核准 9Z]~c^UB  
assertion                                    (会计报表上的)认定；确认 $ysemDq-a\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M*FUtu  
asset                                                 资产，财产 P'f =r%  
asset restructuring                             资产重组 &Oc^LV$6  
assignment of duties                                 职责的划分 '^ bB+  
assistant                                     助理，助理人员 =r"8J5[f  
associated company                                 联属公司，联营公司 t-Rfy`I3  
association                                        联合，结合；协会，社团 z(2pl}  
assumption                                       假设，假定 dfY(5Wc+f  
at a given date                                         在某一特定时日 _#@n^c  
attestation                                         鉴证，公证 :;W[@DeO[  
attestation service                             鉴证服务 O*{<{3  
audit adjustment                                审计调整 uc!j`G*]  
audit areas                                        审计领域 k8
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audit conclusion                                审计结论 0"7%*n."2  
audit effectiveness                             审计效果 ^Gt&c_gH  
audit efficiency                                  审计效率 $Llv6<B  
audit engagement letter                      审计业务约定书 v+uq  
audit evidence                                          审计证据 pSp/Qpb-B  
audit fee                                    审计费 %jz]s4u$5j  
audit files                                          审计档案 0+MNu8t  
audit findings                                     审计中发现的事项 1BT]_ cP  
audit implementation stage                        审计实施阶段 n&ZArJ  
audit mark                                        审计标识 g^|}e?  
audit materiality                                 审计重要性 ^Pl(V@  
audit method                                     审计方法 3qJOE6[}%  
audit objective                                         审计目标，审计目的 ir/m.~?  
audit of financial statements                      会计报表审计，财务报表审计 F: %-x=q  
audit opinion                                     审计意见 c'cK+32  
audit period                                      被审计期间，被审计年度 .GcIwP'aU-  
audit plan                                          审计计划 EdFCaW}""  
audit planning                                    编制审计计划，制定审计计划，审计计划 h}-}!v  
audit planning stage                                  审计计划阶段 -&4>>h9_  
audit procedure                                审计程序 /jl{~R#1  
audit programme                               审计程序表，具体审计计划 `)V1GR2 ES  
audit report                                       审计报告 S:)Aj6>6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |,3s]b`  
audit report with a qualified opinion                 有保留意见的审计报告 FjRt'  
audit report with an adverse opinion                否定意见的审计报告 <=.0 P/N  
audit report with dual dates                      双重日期审计报告 Aq'yr,  
audit reporting stage                                 审计报告阶段 wZ6
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audit responsibility                                   审计责任 d 90  
audit results                                      审计结果 vD<6BQR  
audit risk                                          审计风险 &*2\1;1tB  
audit sampling                                          审计抽样 Xi$( U8J_  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z9X<W`  
audit strategies                                  审计策略 Fp'qn'){:#  
audit summary                                         审计总结，审计小结 Gl8D GELl;  
audit team                                         审计小组 1o"/5T:S[  
audit test                                    审计测试 ql"&E{u?  
audit trail                                          审计轨迹 G
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audit work                                        审计工作 O~ a`T  
audit working paper                                 审计工作底稿 c%1k' Q  
audited financial statement                        审计会计报表，已审计财务报表 mGx!{v~i&  
Auditing Guidelines (the～)                      审计规范指南 .Zo %6[X  
auditing standards                             审计准则 h OYm =r  
audit-oriented working paper                          (审计)业务类工作底稿 x/~qyX8vo  
authorisation                                     授权 (NfP2E|B  
authorisation of transaction                       交易的授权 $!Z><&^/  
availability                                         可获得性 \H(r }D$u<  
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balance                                      余额；差额；平衡 TdG
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balance sheet                                    资产负债表 |;xm- AM4r  
bank                                                 银行 ^n8ioL\*i  
bank account                                    银行账户，银行户头 vByt_X  
bank statement                                 银行对账单 oh*Hzb  
barter transaction                              易货交易，以物换物交易 m(0sG(A~  
basis of audit                                    审计依据 `=m[(CLb  
basis of preparation                                (会计报表的)编制基础 V~#e%&73FH  
book of account                               账目，账簿 kk|7{83O  
borrowing                                         借款，贷款，借债 J|
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branch                                              分支，分支机构，分店 c:#<g/-{wM  
brought forward                                (账户余额等的)承上年，承上期，承上页 1{6BU!  
budget                                              预算 oCtg{*vp  
building                                      建筑物；大楼 rP4v_?Zg
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business conditions                                  业务情况，经营情况 6P,vGmR  
business licence                               (企业等的)营业执照 2P \k;T(  
business relation                                业务关系 $DPMi9,7^  
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