[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 |olNA*4  
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审计词汇英汉对照 1otspO y  
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ability to continue as a going concern               持续经营能力 j 1(T )T  
acceptability                                     可接受性，可接受程度 ic-IN~J-  
acceptable level of detection risk                     检查风险的可接受水平 gN?0m4[$i  
acceptance of engagement                       接受委托 o/ cr{>"N  
accepting the engagement for the first time              首次接受委托 I"1CgKYK^+  
access to asset                                         对资产的接触 %M9;I  
according to                                     根据，依据，依照 -#aZF2z  
account balance                                账户余额 b3\B8:XFo|  
account for                                       对……进行会计处理，核算；解释 HT"gT2U+  
accounting                                        会计，会计学 [Ct=F|  
accounting advisory serve                        会计咨询服务 :.$"kXm^  
accounting firm                                 会计师事务所 MiJ6n[iv
 
accounting information                      会计信息，会计资料 s~J=<)T*6  
accounting period                             会计期间 &~#iIk~%  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 uEx9-,!  
accounting records                                   会计记录 D{p5/#|r  
accounting responsibility                           会计责任 HzvlF0 f  
accounting service                             会计服务 ;i\C]*  
accounting standards                                会计准则 /s|{by`we4  
Accounting Standards for Business Enterprises       企业会计准则 )11W)G`w  
accounting system                             会计系统 0(gq;H5x'  
accounting treatment                                会计处理 +8AvTSgX%  
accuracy                                    准确性，精确性 3]/.\(2  
additional audit procedures                      追加审计程序 q[ULGv  
addressee                                         收件人，收信人 >)Gd:636+  
Administration of State-owned Assets  (the～)     国有资产管理局 =i>\2J%'R  
administrative laws and regulations                 行政法规 t
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adverse impact                                 不利影响，负面影响 (a.1M8v+Sg  
adverse opinion                                反对意见 IU#x [P!  
advisory group                                  咨询组，顾问组 }>
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agency fee                                        代理费，代理费用 A
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aggregate                                          总计，合计为…… )K
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alternation of document and record                 变造文件和记录 -7%X]  
alternative audit procedures                      替代审计程序，备选审计程序 q8xd*--#  
amend                                              修改，修订 g n ?YF`  
amortisation                                      摊销 eA=WGy@IcN  
analytical capacity                             分析能力 *Qkc[XHqy  
analytical procedures                               分析性程序 8>NwCjN  
annual financial statements                        年度会计报表，年度财务报表 +xp]:h|  
appendix                                          附录，附表 [i7YVwG4  
applicable                                         适用的 SEM8`lnu  
applicable laws and regulations                 适用的法规 oM,- VUr  
application systems                                  应用系统 l-.(Ez*  
apply consistently                              一贯地执行，一贯地实施 }`o?/!X   
appropriate                                       适当的，合适的； JA^
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征用，挪用 \Q&,ISO\  
appropriate authorization                          适当的授权 &yIGr`;  
appropriateness of audit evidence                    审计证据的适当性 |P~;C6sf  
approval                                    批准，核准 SfB8!V|;  
assertion                                    (会计报表上的)认定；确认 @{d\j]Nw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K |*5Kwi  
asset                                                 资产，财产 WV
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asset restructuring                             资产重组 T_;]fPajjD  
assignment of duties                                 职责的划分 >jx.R  
assistant                                     助理，助理人员 :243H  
associated company                                 联属公司，联营公司 rmd;\)#*`  
association                                        联合，结合；协会，社团 0$HmY2 Men  
assumption                                       假设，假定 Rc[0aj:  
at a given date                                         在某一特定时日 Br5o7(AE  
attestation                                         鉴证，公证 w%a8XnW]1  
attestation service                             鉴证服务 ^Q.,\TL01  
audit adjustment                                审计调整 O#eZ<hNV  
audit areas                                        审计领域 Gy"%R-j7  
audit conclusion                                审计结论 |L
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audit effectiveness                             审计效果 L}%dCe  
audit efficiency                                  审计效率 M\D]ml~  
audit engagement letter                      审计业务约定书 UiQEJXwnz  
audit evidence                                          审计证据 OqUr9?+  
audit fee                                    审计费 g(hOg~S\E  
audit files                                          审计档案 H!)=y  
audit findings                                     审计中发现的事项 9$1)k;ChP/  
audit implementation stage                        审计实施阶段 0g=`DSC<(  
audit mark                                        审计标识 _yH`t[  
audit materiality                                 审计重要性 :c.JhE3D  
audit method                                     审计方法 06mlj6hV  
audit objective                                         审计目标，审计目的 @jy41eIo  
audit of financial statements                      会计报表审计，财务报表审计 u0o'
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audit opinion                                     审计意见 pyZ9OA!PD  
audit period                                      被审计期间，被审计年度 ..W-76{  
audit plan                                          审计计划 aP-<4u
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audit planning                                    编制审计计划，制定审计计划，审计计划 V416g |lBO  
audit planning stage                                  审计计划阶段 <a^Oj LLU  
audit procedure                                审计程序 @T-p2#&  
audit programme                               审计程序表，具体审计计划 J CGC  
audit report                                       审计报告 =L
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 !>$4]FkV  
audit report with a qualified opinion                 有保留意见的审计报告 5|8^9Oe5  
audit report with an adverse opinion                否定意见的审计报告 ZC0-wr\  
audit report with dual dates                      双重日期审计报告 ?]O7Ao  
audit reporting stage                                 审计报告阶段 :t("L-GPW  
audit responsibility                                   审计责任 1B=>_3_  
audit results                                      审计结果 '0RwO[A#1  
audit risk                                          审计风险 B 0ee?VC  
audit sampling                                          审计抽样 Ms^dRe)  
audit sampling techniques                         审计抽样方法，审计抽样技术 =8{WZCW5  
audit strategies                                  审计策略 tt_o$D ~kg  
audit summary                                         审计总结，审计小结 B4Y(?JTx  
audit team                                         审计小组 ^
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audit test                                    审计测试 BJ}D%nm}  
audit trail                                          审计轨迹 p0:kz l4$  
audit work                                        审计工作 m#!=3P7T  
audit working paper                                 审计工作底稿 UUe#{6Jx_  
audited financial statement                        审计会计报表，已审计财务报表 hT g<*  
Auditing Guidelines (the～)                      审计规范指南 vGy8Qu>  
auditing standards                             审计准则 Z.PBu|Kx  
audit-oriented working paper                          (审计)业务类工作底稿 K2)!h.W  
authorisation                                     授权 R`8@@}  
authorisation of transaction                       交易的授权 H}}$V7]^),  
availability                                         可获得性 7- d.ZG  
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balance                                      余额；差额；平衡 / ~%KVe  
balance sheet                                    资产负债表 %ysZ5:X  
bank                                                 银行 4,Ic}Cv M  
bank account                                    银行账户，银行户头 "SxLN 8.:  
bank statement                                 银行对账单 A7_4.VH  
barter transaction                              易货交易，以物换物交易 Sjj>#}U  
basis of audit                                    审计依据 '9p@vi{\  
basis of preparation                                (会计报表的)编制基础 SLL3v,P(7  
book of account                               账目，账簿 -fI`3#  
borrowing                                         借款，贷款，借债 ;|T! #@j  
branch                                              分支，分支机构，分店 op2 Of<{h  
brought forward                                (账户余额等的)承上年，承上期，承上页 `r"+644  
budget                                              预算 WsU)Y&  
building                                      建筑物；大楼 4* n#yVb/  
business conditions                                  业务情况，经营情况 1/+C5Bp*  
business licence                               (企业等的)营业执照 LkruL_E>  
business relation                                业务关系 "p&Y^]  
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