[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 y'(;!5w  
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审计词汇英汉对照 4YKb~1qkk  
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ability to continue as a going concern               持续经营能力 < h(tW  
acceptability                                     可接受性，可接受程度 s{gdTG6v`  
acceptable level of detection risk                     检查风险的可接受水平 !?]NMf_  
acceptance of engagement                       接受委托 !bQ5CB  
accepting the engagement for the first time              首次接受委托 'peFT[1>(  
access to asset                                         对资产的接触 7dAa~!/(  
according to                                     根据，依据，依照 ZMbv1*Vt  
account balance                                账户余额 (}'0K?  
account for                                       对……进行会计处理，核算；解释 5=l Ava#  
accounting                                        会计，会计学 18F7;d N8  
accounting advisory serve                        会计咨询服务 ^"l4  
accounting firm                                 会计师事务所 kYx|`-PA<r  
accounting information                      会计信息，会计资料 dqcf
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accounting period                             会计期间 |06G)r&  
accounting policies                                   会计政策 Fe8xOo6  
accounting professional bodies                 会计职业组织，会计职业团体 )wmXicURC  
accounting records                                   会计记录 U)N;=gr\  
accounting responsibility                           会计责任 ]@Q14   
accounting service                             会计服务 Wa , #  
accounting standards                                会计准则 iB{O"l@w  
Accounting Standards for Business Enterprises       企业会计准则 B|#"dhT  
accounting system                             会计系统 9^XT,2Wwf  
accounting treatment                                会计处理 Y
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accuracy                                    准确性，精确性 [@Y?'={qE  
additional audit procedures                      追加审计程序 V*LpO8=  
addressee                                         收件人，收信人 #k*e>d$  
Administration of State-owned Assets  (the～)     国有资产管理局 {l![{  
administrative laws and regulations                 行政法规 0Bb amU  
adverse impact                                 不利影响，负面影响 7h,SX]4Q  
adverse opinion                                反对意见 a>6!?:Rj  
advisory group                                  咨询组，顾问组 m;k' j@:  
agency fee                                        代理费，代理费用 ur"ckuG!9  
aggregate                                          总计，合计为…… /=i^Bgh4  
alternation of document and record                 变造文件和记录 1jO/"d.8n  
alternative audit procedures                      替代审计程序，备选审计程序 >tYptRP  
amend                                              修改，修订 ]hc.cj`\W&  
amortisation                                      摊销 }m(u oT~  
analytical capacity                             分析能力 
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analytical procedures                               分析性程序 }3ty2D#/:  
annual financial statements                        年度会计报表，年度财务报表 Jk 0;<2j  
appendix                                          附录，附表 EX=Q(}9F<  
applicable                                         适用的 o=7 -&F.  
applicable laws and regulations                 适用的法规 Od)]FvO  
application systems                                  应用系统 v~9PS2  
apply consistently                              一贯地执行，一贯地实施 U8;k6WT|  
appropriate                                       适当的，合适的； [P
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appropriate authorization                          适当的授权 ZU5hHah.t  
appropriateness of audit evidence                    审计证据的适当性 fMy7pXa_  
approval                                    批准，核准 KYZ/b8C  
assertion                                    (会计报表上的)认定；确认 5F18/:\n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "oz qfh  
asset                                                 资产，财产 glm29hF  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 +'
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assistant                                     助理，助理人员 "l"zbW WOH  
associated company                                 联属公司，联营公司 g kT`C
  
association                                        联合，结合；协会，社团 bODCC5
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assumption                                       假设，假定 W c{<DE?J  
at a given date                                         在某一特定时日 ]%!:'#  
attestation                                         鉴证，公证 E.R,'Y;x  
attestation service                             鉴证服务 7LbBS:@3z_  
audit adjustment                                审计调整 eF823cH2x_  
audit areas                                        审计领域 KY~p>Jmh  
audit conclusion                                审计结论 cQ} ,q+GR~  
audit effectiveness                             审计效果 IVjH.BzH9  
audit efficiency                                  审计效率 +
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audit engagement letter                      审计业务约定书 Tu"bbc  
audit evidence                                          审计证据 C4Z}WBS(  
audit fee                                    审计费 ^~'tQ}]!"  
audit files                                          审计档案 %}elh79H*  
audit findings                                     审计中发现的事项 &Op_!]8`U  
audit implementation stage                        审计实施阶段 /zJDQ'k0  
audit mark                                        审计标识 W<_9*{|E;  
audit materiality                                 审计重要性 ry)g<OA  
audit method                                     审计方法 roSdcQTeT  
audit objective                                         审计目标，审计目的 WhQK3hnm  
audit of financial statements                      会计报表审计，财务报表审计 bFD vCF  
audit opinion                                     审计意见 I|8'#Q
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audit period                                      被审计期间，被审计年度 +m8CN(c  
audit plan                                          审计计划 n;+CV~  
audit planning                                    编制审计计划，制定审计计划，审计计划 4 ;ybQ  
audit planning stage                                  审计计划阶段 C-O~Oil  
audit procedure                                审计程序 ]/g&y
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audit programme                               审计程序表，具体审计计划 JcV'O)&
  
audit report                                       审计报告 X67^@~l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -!V+>.Oh  
audit report with a qualified opinion                 有保留意见的审计报告 Mm7;'Zbg  
audit report with an adverse opinion                否定意见的审计报告 I8~ .Vu2  
audit report with dual dates                      双重日期审计报告 3>asl54  
audit reporting stage                                 审计报告阶段 a@4 Zx  
audit responsibility                                   审计责任 J< Ljg<t+  
audit results                                      审计结果 PIOG|E  
audit risk                                          审计风险 }.*"ezaZw  
audit sampling                                          审计抽样 6bPoC$<Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 nYy%=B|>  
audit strategies                                  审计策略 }9=X*'BO  
audit summary                                         审计总结，审计小结 h.T]J9;9  
audit team                                         审计小组 A.-j5C4  
audit test                                    审计测试 }\ kLh(  
audit trail                                          审计轨迹 d ?Uj3G  
audit work                                        审计工作 @2(7 ZxI  
audit working paper                                 审计工作底稿 zy8Z68%E`*  
audited financial statement                        审计会计报表，已审计财务报表 6="Qwrk  
Auditing Guidelines (the～)                      审计规范指南 J n>3c  
auditing standards                             审计准则 }Br=ea Y  
audit-oriented working paper                          (审计)业务类工作底稿 yBKEw(1  
authorisation                                     授权 mv1g2f+  
authorisation of transaction                       交易的授权 B|I9Ex~L  
availability                                         可获得性 +|0f7RB+R  
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balance                                      余额；差额；平衡 iEx sGn]2  
balance sheet                                    资产负债表 #Sg< 9xsW  
bank                                                 银行 fl@=h[g#t  
bank account                                    银行账户，银行户头 |; [XZ ZZ  
bank statement                                 银行对账单 h95a61a,Vy  
barter transaction                              易货交易，以物换物交易 1Jm'9iy3  
basis of audit                                    审计依据 ~?6M4!u   
basis of preparation                                (会计报表的)编制基础 &[yW}uV<7  
book of account                               账目，账簿 s8:-*VR9  
borrowing                                         借款，贷款，借债 78~;j1^6u  
branch                                              分支，分支机构，分店 wqnrN6$jf  
brought forward                                (账户余额等的)承上年，承上期，承上页 SHow~wxw  
budget                                              预算 )70i/%}7  
building                                      建筑物；大楼 }R&5Ye  
business conditions                                  业务情况，经营情况 >PbB /->  
business licence                               (企业等的)营业执照 Ty&O
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business relation                                业务关系 2K:Rrn/cR  
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