[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 L9":=  
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审计词汇英汉对照 %T'<vw0  
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ability to continue as a going concern               持续经营能力 &pZncm  
acceptability                                     可接受性，可接受程度 B(h%>mT[  
acceptable level of detection risk                     检查风险的可接受水平 2Bg0 M  
acceptance of engagement                       接受委托 s'JbG&T[J  
accepting the engagement for the first time              首次接受委托 6@; P  
access to asset                                         对资产的接触 8Xjp5  
according to                                     根据，依据，依照 Yb;$z'  
account balance                                账户余额 3r-oZ8/n  
account for                                       对……进行会计处理，核算；解释 UY$Lqe~  
accounting                                        会计，会计学 M=Cl|  
accounting advisory serve                        会计咨询服务 *'jI>^o  
accounting firm                                 会计师事务所 K)[DA*W  
accounting information                      会计信息，会计资料 @U
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accounting period                             会计期间 YecV+K'p:  
accounting policies                                   会计政策 GjH$!P=.  
accounting professional bodies                 会计职业组织，会计职业团体 ].r~?9'/  
accounting records                                   会计记录 oK#
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accounting responsibility                           会计责任 HS >B\Ip"  
accounting service                             会计服务  J_rb3  
accounting standards                                会计准则 |Pj]sh[^Y  
Accounting Standards for Business Enterprises       企业会计准则 S5>?jn1  
accounting system                             会计系统 -h8@B+  
accounting treatment                                会计处理 GW;O35 m  
accuracy                                    准确性，精确性 3P2 x%Gp  
additional audit procedures                      追加审计程序 !}PZCbDhL  
addressee                                         收件人，收信人 mfCp@1;26  
Administration of State-owned Assets  (the～)     国有资产管理局 r:-,qy  
administrative laws and regulations                 行政法规 ]L{diD2 G  
adverse impact                                 不利影响，负面影响 '
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adverse opinion                                反对意见 @Z2^smf  
advisory group                                  咨询组，顾问组 ^e\H V4s  
agency fee                                        代理费，代理费用 {DWL 5V#M  
aggregate                                          总计，合计为…… &Xh_`*]ox  
alternation of document and record                 变造文件和记录 bAS/cuZs  
alternative audit procedures                      替代审计程序，备选审计程序 $QB/n63  
amend                                              修改，修订 ~6Pv5DKq  
amortisation                                      摊销 8]j*z n?,  
analytical capacity                             分析能力 {U"=}j(  
analytical procedures                               分析性程序 6%L#FSI  
annual financial statements                        年度会计报表，年度财务报表 :Fh#"<A&&  
appendix                                          附录，附表 #G!\ MYfQt  
applicable                                         适用的 JpE7"Z"~MS  
applicable laws and regulations                 适用的法规 K;j0
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application systems                                  应用系统 qN\?cW'  
apply consistently                              一贯地执行，一贯地实施 /?Hq  
appropriate                                       适当的，合适的； t
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征用，挪用 CWY-}M  
appropriate authorization                          适当的授权 ;:obg/;uJ  
appropriateness of audit evidence                    审计证据的适当性 MnTJFo"  
approval                                    批准，核准 9v@P|  
assertion                                    (会计报表上的)认定；确认 <N{Y*,^z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i62GZeE  
asset                                                 资产，财产 ]8f$&gw&A  
asset restructuring                             资产重组 %sCG}? y  
assignment of duties                                 职责的划分 _qa9wK/  
assistant                                     助理，助理人员 e?_uJh"  
associated company                                 联属公司，联营公司 \=uD)9V  
association                                        联合，结合；协会，社团 ~yiw{:\  
assumption                                       假设，假定 YHzP/&0  
at a given date                                         在某一特定时日 {5S y=Y  
attestation                                         鉴证，公证 ftxy]NLF  
attestation service                             鉴证服务 `z$=J"%? y  
audit adjustment                                审计调整 pv8vW'G\E  
audit areas                                        审计领域 _E2
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audit conclusion                                审计结论 |.;*,bb|3  
audit effectiveness                             审计效果 QD^q\9U[  
audit efficiency                                  审计效率 46U*70  
audit engagement letter                      审计业务约定书 >u+%H vzc  
audit evidence                                          审计证据 B&m6N,  
audit fee                                    审计费 yT|44 D2j  
audit files                                          审计档案 S SfNI>  
audit findings                                     审计中发现的事项 %>!W+rO,  
audit implementation stage                        审计实施阶段 m:6*4_!  
audit mark                                        审计标识 aGNbCm  
audit materiality                                 审计重要性 MU:q`DRr  
audit method                                     审计方法 ~9Qd83`UH  
audit objective                                         审计目标，审计目的 lYT_Y.%I  
audit of financial statements                      会计报表审计，财务报表审计 2Mu@P8O&  
audit opinion                                     审计意见 aC94g7)`  
audit period                                      被审计期间，被审计年度 d
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audit plan                                          审计计划 L)c]i'WZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 c 5 `74g  
audit planning stage                                  审计计划阶段 |3mcL'  
audit procedure                                审计程序 Je4hQJ<h  
audit programme                               审计程序表，具体审计计划 +GncQs y  
audit report                                       审计报告 lvx[C7?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RFPcH8-u7  
audit report with a qualified opinion                 有保留意见的审计报告 n0Qp:_2z  
audit report with an adverse opinion                否定意见的审计报告 t;V^OGflv  
audit report with dual dates                      双重日期审计报告 qOv`&%txW  
audit reporting stage                                 审计报告阶段 Nq1YFI>W  
audit responsibility                                   审计责任 5Od&-~O  
audit results                                      审计结果 :7~DiH:
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audit risk                                          审计风险 mt~E&Z(A  
audit sampling                                          审计抽样 ,Xxp]*K2  
audit sampling techniques                         审计抽样方法，审计抽样技术 2!R+5^Iy  
audit strategies                                  审计策略 Ibg~.>.u{  
audit summary                                         审计总结，审计小结 \5}*;O@  
audit team                                         审计小组 _nM 7SK  
audit test                                    审计测试 !v8](UI8-  
audit trail                                          审计轨迹 ~OWpk)Vq  
audit work                                        审计工作 i*r ag0Mw  
audit working paper                                 审计工作底稿 >qBJK)LHOv  
audited financial statement                        审计会计报表，已审计财务报表 7AlL,&+  
Auditing Guidelines (the～)                      审计规范指南 tUt_Q;%yC  
auditing standards                             审计准则 nk;^sq4M:  
audit-oriented working paper                          (审计)业务类工作底稿 !%[fi[p  
authorisation                                     授权 R90#T6^  
authorisation of transaction                       交易的授权 4'TssRot@h  
availability                                         可获得性 `O5427Im  
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balance                                      余额；差额；平衡 rZWs-]s 6t  
balance sheet                                    资产负债表 XRHngW_A  
bank                                                 银行 |*^}e54  
bank account                                    银行账户，银行户头 H%>^_:h  
bank statement                                 银行对账单 O`5hjq#  
barter transaction                              易货交易，以物换物交易 C80< L5\  
basis of audit                                    审计依据 (\'$$  
basis of preparation                                (会计报表的)编制基础 dL_9/f4   
book of account                               账目，账簿 q\-P/aN_  
borrowing                                         借款，贷款，借债 IJVzF1vC  
branch                                              分支，分支机构，分店 P| hwLM  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z1Qv>@u  
budget                                              预算 8/T,{J\  
building                                      建筑物；大楼 10)RLh|+  
business conditions                                  业务情况，经营情况 =sAU5Ag68  
business licence                               (企业等的)营业执照 z{&z  
business relation                                业务关系 0 vYG#S  
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