[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 Trwk9 +  
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审计词汇英汉对照 PbN"+qM  
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ability to continue as a going concern               持续经营能力 \~`qE<Q/  
acceptability                                     可接受性，可接受程度 |? l6S
 
acceptable level of detection risk                     检查风险的可接受水平 RXU#.=xvy  
acceptance of engagement                       接受委托 20p/p~<  
accepting the engagement for the first time              首次接受委托 <6) w  
access to asset                                         对资产的接触 /"%QIy'{  
according to                                     根据，依据，依照 4*aNdh[t.  
account balance                                账户余额 _Q3Ad>,U  
account for                                       对……进行会计处理，核算；解释 kVu-,OU  
accounting                                        会计，会计学 Nd.Tda!Kg  
accounting advisory serve                        会计咨询服务 i&dMX:fRd  
accounting firm                                 会计师事务所 FI|@=l;_  
accounting information                      会计信息，会计资料 U?:<clh  
accounting period                             会计期间 |xQq+e}l<  
accounting policies                                   会计政策 9Ucn 6[W  
accounting professional bodies                 会计职业组织，会计职业团体 Obm@2;^g6  
accounting records                                   会计记录 Z/@%MEU[zl  
accounting responsibility                           会计责任 4$<-3IP,  
accounting service                             会计服务 34P5[j!h  
accounting standards                                会计准则 9#AsSbBpf  
Accounting Standards for Business Enterprises       企业会计准则 VT&R1)c  
accounting system                             会计系统 ,Cckp! 6  
accounting treatment                                会计处理 HN*w(bROr  
accuracy                                    准确性，精确性 y~N,=5>j  
additional audit procedures                      追加审计程序 ] x_WO_  
addressee                                         收件人，收信人 \PB~6  
Administration of State-owned Assets  (the～)     国有资产管理局 !B_?_ a  
administrative laws and regulations                 行政法规 fC4D#  
adverse impact                                 不利影响，负面影响 `y!6(xI  
adverse opinion                                反对意见 GL_a`.=@  
advisory group                                  咨询组，顾问组 \4.U.pKY  
agency fee                                        代理费，代理费用 2W=( {e)$  
aggregate                                          总计，合计为…… p
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alternation of document and record                 变造文件和记录 "jUr[X2J  
alternative audit procedures                      替代审计程序，备选审计程序 @Pc]qu  
amend                                              修改，修订 2e
BA&t  
amortisation                                      摊销 ~4~-^ t  
analytical capacity                             分析能力 )A4WK+yD$z  
analytical procedures                               分析性程序 s2@}01QPo  
annual financial statements                        年度会计报表，年度财务报表 >Rbgg1^]5  
appendix                                          附录，附表 0Up@+R
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applicable                                         适用的 +{j? +
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applicable laws and regulations                 适用的法规 ZTx~+'(  
application systems                                  应用系统 G'<J8;B* t  
apply consistently                              一贯地执行，一贯地实施 !m#cn
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appropriate                                       适当的，合适的； fFfH9cl!  
征用，挪用 g&*pk5V>  
appropriate authorization                          适当的授权 >_biiW~x:  
appropriateness of audit evidence                    审计证据的适当性 Aghcjy|j  
approval                                    批准，核准 61Nj&1Ze  
assertion                                    (会计报表上的)认定；确认 Hize m!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O]n"aAu@  
asset                                                 资产，财产 }Vpr7_  
asset restructuring                             资产重组 u|=G#y;3  
assignment of duties                                 职责的划分 @aw aN  
assistant                                     助理，助理人员 )CzWq}:  
associated company                                 联属公司，联营公司 q($lL~Ls  
association                                        联合，结合；协会，社团 .d5|Fs~B  
assumption                                       假设，假定 9_rNJLj8y  
at a given date                                         在某一特定时日 |Mp_qg?g  
attestation                                         鉴证，公证 _gY so]S^B  
attestation service                             鉴证服务 7"r7F#D=G  
audit adjustment                                审计调整 G^F4c{3c~  
audit areas                                        审计领域 0C}7=_?  
audit conclusion                                审计结论 H
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audit effectiveness                             审计效果 QY2!.a^q  
audit efficiency                                  审计效率 0:**uion  
audit engagement letter                      审计业务约定书 qB_MDA  
audit evidence                                          审计证据 ,sk;|OA I  
audit fee                                    审计费 !+.|T9P  
audit files                                          审计档案 ctOC.  
audit findings                                     审计中发现的事项 DsqsMlB{  
audit implementation stage                        审计实施阶段 9jiZtwRpk  
audit mark                                        审计标识 :YB:)wV,P  
audit materiality                                 审计重要性 QJo)  
audit method                                     审计方法 &G@*/2A  
audit objective                                         审计目标，审计目的 | zj$p~  
audit of financial statements                      会计报表审计，财务报表审计 M"K$81  
audit opinion                                     审计意见 RC8{QgaI  
audit period                                      被审计期间，被审计年度 +7o3TA]-  
audit plan                                          审计计划 sb_
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audit planning                                    编制审计计划，制定审计计划，审计计划 j?6%=KuX<  
audit planning stage                                  审计计划阶段 qyc:;3?wm  
audit procedure                                审计程序 uG3t%CmN  
audit programme                               审计程序表，具体审计计划 K$Y!d"D  
audit report                                       审计报告 @3[Z QF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (^eS
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audit report with a qualified opinion                 有保留意见的审计报告 uj&^W[s  
audit report with an adverse opinion                否定意见的审计报告 {so"xoA^c  
audit report with dual dates                      双重日期审计报告 SPL72+S`,  
audit reporting stage                                 审计报告阶段 W k'()N  
audit responsibility                                   审计责任 fL"-K  
audit results                                      审计结果  KEsMes(*  
audit risk                                          审计风险 c\.4I4uy  
audit sampling                                          审计抽样 [e ; K$  
audit sampling techniques                         审计抽样方法，审计抽样技术 d>NElug  
audit strategies                                  审计策略 p[&'*
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audit summary                                         审计总结，审计小结 YmHn*N}:U  
audit team                                         审计小组 &oYX093di  
audit test                                    审计测试 _C"W;n'  
audit trail                                          审计轨迹 CIQo2~G  
audit work                                        审计工作 VbK| VON[  
audit working paper                                 审计工作底稿 ^o|igyS9  
audited financial statement                        审计会计报表，已审计财务报表 .0#?u1gXsX  
Auditing Guidelines (the～)                      审计规范指南 PR~ho&!  
auditing standards                             审计准则 -U"(CGb5  
audit-oriented working paper                          (审计)业务类工作底稿 FgQd7p  
authorisation                                     授权 (ui"vLk8PP  
authorisation of transaction                       交易的授权 of8/~VO  
availability                                         可获得性 A[;R_  
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balance                                      余额；差额；平衡 hp,bfcM  
balance sheet                                    资产负债表 pF#nj`L  
bank                                                 银行 ,/|"0$ p2x  
bank account                                    银行账户，银行户头 NXDd U^w7B  
bank statement                                 银行对账单 KCDEMs}}zM  
barter transaction                              易货交易，以物换物交易 3yDa5q{  
basis of audit                                    审计依据 <"AP&J'H  
basis of preparation                                (会计报表的)编制基础 `pm6Ts{,  
book of account                               账目，账簿 c5<M=
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borrowing                                         借款，贷款，借债 Z|uUE  
branch                                              分支，分支机构，分店 kfg9l?R$I<  
brought forward                                (账户余额等的)承上年，承上期，承上页 r.[!n)*  
budget                                              预算 Tw`^  
building                                      建筑物；大楼 a~7`;Ar  
business conditions                                  业务情况，经营情况 S!2M?}LU  
business licence                               (企业等的)营业执照 lEANNu  
business relation                                业务关系 }Hr
m/Ni  
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