[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 a82mC r  
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审计词汇英汉对照 UBVb#FNF  
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ability to continue as a going concern               持续经营能力 PsgzDhRv  
acceptability                                     可接受性，可接受程度 $"8k|^Z3  
acceptable level of detection risk                     检查风险的可接受水平 SIl g  
acceptance of engagement                       接受委托 }$)<k
 
accepting the engagement for the first time              首次接受委托 .+Ej% |l%  
access to asset                                         对资产的接触 Tpukz_F  
according to                                     根据，依据，依照 `Ek!;u>  
account balance                                账户余额 X w8il  
account for                                       对……进行会计处理，核算；解释 zK 2wLX  
accounting                                        会计，会计学 v'!N

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accounting advisory serve                        会计咨询服务 2mUu3fZ  
accounting firm                                 会计师事务所 /pU6trIM  
accounting information                      会计信息，会计资料 8UIL_nPO  
accounting period                             会计期间 Tv$7aVi!  
accounting policies                                   会计政策 %wf|nnieZ  
accounting professional bodies                 会计职业组织，会计职业团体 qX(%Wn;n  
accounting records                                   会计记录 dM UDLr-  
accounting responsibility                           会计责任 i .N1Cvp&  
accounting service                             会计服务 'y?|shV{]  
accounting standards                                会计准则 v-3zav  
Accounting Standards for Business Enterprises       企业会计准则 AD\<}/3U  
accounting system                             会计系统 HD{`w1vcN  
accounting treatment                                会计处理 {+2cRr.  
accuracy                                    准确性，精确性 Jg:-TK/  
additional audit procedures                      追加审计程序 {^W,e ^:  
addressee                                         收件人，收信人 [kOA+\v  
Administration of State-owned Assets  (the～)     国有资产管理局 F}]_/cY7B  
administrative laws and regulations                 行政法规 9i}D6 te  
adverse impact                                 不利影响，负面影响 @vYmkF`  
adverse opinion                                反对意见 ;J(,F:N  
advisory group                                  咨询组，顾问组 eeU$uR  
agency fee                                        代理费，代理费用 t^,Qy.L0  
aggregate                                          总计，合计为……  +Rgw
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alternation of document and record                 变造文件和记录 x acLlX+  
alternative audit procedures                      替代审计程序，备选审计程序 Qcy`O m^2  
amend                                              修改，修订 U 0RfovJ  
amortisation                                      摊销 ?@?a}   
analytical capacity                             分析能力 EQ7n'W
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analytical procedures                               分析性程序 =&pN8PEn\  
annual financial statements                        年度会计报表，年度财务报表 X-1Vp_(,TP  
appendix                                          附录，附表 @$P!
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applicable                                         适用的 `4H9f&8(  
applicable laws and regulations                 适用的法规 A+*oT(`  
application systems                                  应用系统 K$cIVsfr  
apply consistently                              一贯地执行，一贯地实施 3Jm'q,TC  
appropriate                                       适当的，合适的； 'd^gRH<z  
征用，挪用 pPqN[OJ  
appropriate authorization                          适当的授权 RQCQGa^cP  
appropriateness of audit evidence                    审计证据的适当性 hIQ[:f  
approval                                    批准，核准 h.$__Gs  
assertion                                    (会计报表上的)认定；确认 +.]}f}Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `Kw"XGT  
asset                                                 资产，财产 P! Ed  
asset restructuring                             资产重组 \TB%N1^  
assignment of duties                                 职责的划分 5u_4lNJ&  
assistant                                     助理，助理人员 4)HWPX  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 SP*JleQN  
assumption                                       假设，假定 PdH`_/6  
at a given date                                         在某一特定时日 Tn0l|GRuZA  
attestation                                         鉴证，公证 W)!{U(X  
attestation service                             鉴证服务 rm=~^eB  
audit adjustment                                审计调整 ;Uqx&5P}  
audit areas                                        审计领域 Ws* PMK.0  
audit conclusion                                审计结论 "QO/Jls  
audit effectiveness                             审计效果 sV^h#g~Zb
 
audit efficiency                                  审计效率 ^i+z_
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audit engagement letter                      审计业务约定书 R96o8#7Uv  
audit evidence                                          审计证据 :"P hkR  
audit fee                                    审计费 1O2h9I$bk  
audit files                                          审计档案 6IY}SI0N  
audit findings                                     审计中发现的事项 GoSWH2N  
audit implementation stage                        审计实施阶段 fuD1U}c  
audit mark                                        审计标识 ^wF@6e7/&  
audit materiality                                 审计重要性 <W51oO  
audit method                                     审计方法 I0HY#z%  
audit objective                                         审计目标，审计目的 X;6 r$   
audit of financial statements                      会计报表审计，财务报表审计 te*Y]-&I|/  
audit opinion                                     审计意见 gQh Ccv  
audit period                                      被审计期间，被审计年度 mu6xL QdA  
audit plan                                          审计计划 $',GkK{NX  
audit planning                                    编制审计计划，制定审计计划，审计计划 \+Rwm:lI  
audit planning stage                                  审计计划阶段 Sd\
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audit procedure                                审计程序 \8*,&ak%  
audit programme                               审计程序表，具体审计计划 !+A"Lej  
audit report                                       审计报告 5d?!<(e6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?gR\A8:8  
audit report with a qualified opinion                 有保留意见的审计报告 22/?JWL>  
audit report with an adverse opinion                否定意见的审计报告 d0A\#H_&  
audit report with dual dates                      双重日期审计报告 B~!G lT  
audit reporting stage                                 审计报告阶段 rF'^w56  
audit responsibility                                   审计责任 K"k"ml<4E  
audit results                                      审计结果 32 1={\X  
audit risk                                          审计风险 c_G-R+  
audit sampling                                          审计抽样 *2V
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audit sampling techniques                         审计抽样方法，审计抽样技术 ?]\W8)  
audit strategies                                  审计策略 /y](mu"!  
audit summary                                         审计总结，审计小结 loC5o|Wh  
audit team                                         审计小组 CS;W)F  
audit test                                    审计测试 QFNz9c  
audit trail                                          审计轨迹 {"0TO|%x  
audit work                                        审计工作 XW~ BEa  
audit working paper                                 审计工作底稿 zK>'tFU  
audited financial statement                        审计会计报表，已审计财务报表 Ie2w0Cs28  
Auditing Guidelines (the～)                      审计规范指南 => uVp  
auditing standards                             审计准则 GIC"-l1\  
audit-oriented working paper                          (审计)业务类工作底稿 urrO1  
authorisation                                     授权 d
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authorisation of transaction                       交易的授权 A)RI:?+  
availability                                         可获得性 /+4^.Q*  
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balance                                      余额；差额；平衡 @7Rt4} g  
balance sheet                                    资产负债表 %89"A'g  
bank                                                 银行 {V%%^Zhwy  
bank account                                    银行账户，银行户头 17i<4f#  
bank statement                                 银行对账单 v#:+n+y\z  
barter transaction                              易货交易，以物换物交易 ~"JE![XR  
basis of audit                                    审计依据 5y(t`Fmt  
basis of preparation                                (会计报表的)编制基础 ~Q_)>|R2  
book of account                               账目，账簿 h{W$ fZc<  
borrowing                                         借款，贷款，借债 ~^rey  
branch                                              分支，分支机构，分店 y/X:=d6"  
brought forward                                (账户余额等的)承上年，承上期，承上页 #}/cM2m  
budget                                              预算 [GR|$/(z=  
building                                      建筑物；大楼 uv|eVT3jNs  
business conditions                                  业务情况，经营情况 sd]54&3A
 
business licence                               (企业等的)营业执照 _OJ0 < {E  
business relation                                业务关系
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