[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 AkBMwV  
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审计词汇英汉对照 diT=x52  
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ability to continue as a going concern               持续经营能力 0C$vS`s&  
acceptability                                     可接受性，可接受程度 } cN W^4F  
acceptable level of detection risk                     检查风险的可接受水平 7hw .B'7  
acceptance of engagement                       接受委托 Jjm|9|C,  
accepting the engagement for the first time              首次接受委托 n"D ?I  
access to asset                                         对资产的接触 AMCyj`Ur  
according to                                     根据，依据，依照 [(mlv42"  
account balance                                账户余额 3H
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account for                                       对……进行会计处理，核算；解释 9Kv|>#zff  
accounting                                        会计，会计学 kxB., '  
accounting advisory serve                        会计咨询服务 'MxSd(T =  
accounting firm                                 会计师事务所 8|g<X1H{M  
accounting information                      会计信息，会计资料 1DJekiWf  
accounting period                             会计期间 I PCGt{B~  
accounting policies                                   会计政策 Yl^mAS[w&  
accounting professional bodies                 会计职业组织，会计职业团体 X$n(-65  
accounting records                                   会计记录 dp5cDF}l  
accounting responsibility                           会计责任 ml!5:r>  
accounting service                             会计服务 jLVl4h&  
accounting standards                                会计准则 f' Mop= .  
Accounting Standards for Business Enterprises       企业会计准则 _e<o7Y@_  
accounting system                             会计系统 MgM D\  
accounting treatment                                会计处理 42C<1@>zO  
accuracy                                    准确性，精确性 uE
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additional audit procedures                      追加审计程序 n# 7Pr/*0  
addressee                                         收件人，收信人 8Cx^0  
Administration of State-owned Assets  (the～)     国有资产管理局 Fke//- R  
administrative laws and regulations                 行政法规 SZ U \i*  
adverse impact                                 不利影响，负面影响 b1?xeG#  
adverse opinion                                反对意见 zw@'vncc  
advisory group                                  咨询组，顾问组 8?FueAM'  
agency fee                                        代理费，代理费用 45 >XKr.%  
aggregate                                          总计，合计为…… E,[xUz"  
alternation of document and record                 变造文件和记录 >l5$9wO  
alternative audit procedures                      替代审计程序，备选审计程序 TLa]O1=Bf.  
amend                                              修改，修订 ]ZoPQUS?  
amortisation                                      摊销 )xU-;z0"~  
analytical capacity                             分析能力 P ,mN >  
analytical procedures                               分析性程序 wIvo"|%  
annual financial statements                        年度会计报表，年度财务报表 bZw naM4"F  
appendix                                          附录，附表 KW3+luI6  
applicable                                         适用的 0#p/A^\#7M  
applicable laws and regulations                 适用的法规 5]Ajf;W\  
application systems                                  应用系统 )6X.Nfkb^k  
apply consistently                              一贯地执行，一贯地实施 oYM3Rgxf9Q  
appropriate                                       适当的，合适的； kL*0M<0 (  
征用，挪用 $7Jo8^RE  
appropriate authorization                          适当的授权 V*[b}Xew  
appropriateness of audit evidence                    审计证据的适当性 V A^l+Z,d  
approval                                    批准，核准 'fd1Pj9~$  
assertion                                    (会计报表上的)认定；确认 ?}QH=&=^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8(U{2B8>\%  
asset                                                 资产，财产 u{H?4|'(  
asset restructuring                             资产重组 io2)1cE&f  
assignment of duties                                 职责的划分 &"Ux6mF-"  
assistant                                     助理，助理人员 ?=Pd  
associated company                                 联属公司，联营公司 6=GZLpv  
association                                        联合，结合；协会，社团 $1 4:(<   
assumption                                       假设，假定 mu]as: ~  
at a given date                                         在某一特定时日 ]2SI!Ai7  
attestation                                         鉴证，公证 o2H1N~e#c  
attestation service                             鉴证服务 3(E $I5  
audit adjustment                                审计调整 7;:#;YSha  
audit areas                                        审计领域 q>!L6h5]t  
audit conclusion                                审计结论 j{++6<tr  
audit effectiveness                             审计效果 +~zXDBS9  
audit efficiency                                  审计效率 7*+]wEs  
audit engagement letter                      审计业务约定书 xl9aV\
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audit evidence                                          审计证据 L:nXWz  
audit fee                                    审计费 gxNL_(A  
audit files                                          审计档案 Kb;dKQ  
audit findings                                     审计中发现的事项 LaFZ?7@|}  
audit implementation stage                        审计实施阶段 _o3e]{  
audit mark                                        审计标识 3 fj  
audit materiality                                 审计重要性 >`RRP}u=u  
audit method                                     审计方法 l:|D,q  
audit objective                                         审计目标，审计目的 ?i\;:<e4  
audit of financial statements                      会计报表审计，财务报表审计 m|tC24  
audit opinion                                     审计意见 f>jwN@(  
audit period                                      被审计期间，被审计年度 fK}h"iH+K  
audit plan                                          审计计划 $m$;v<PSe  
audit planning                                    编制审计计划，制定审计计划，审计计划 KxGX\   
audit planning stage                                  审计计划阶段 . RVVWqW  
audit procedure                                审计程序  l~s7Ae  
audit programme                               审计程序表，具体审计计划 a dfR
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audit report                                       审计报告 w&h2y4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;Y9=!.Ak0y  
audit report with a qualified opinion                 有保留意见的审计报告 )K
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audit report with an adverse opinion                否定意见的审计报告 UKd'+R]  
audit report with dual dates                      双重日期审计报告 'fV%Z  
audit reporting stage                                 审计报告阶段 gO?44^hMe  
audit responsibility                                   审计责任 NR%Y+8^M  
audit results                                      审计结果 IE~%=/|  
audit risk                                          审计风险 sfT+i;p  
audit sampling                                          审计抽样 M5L{*>4|6  
audit sampling techniques                         审计抽样方法，审计抽样技术 \`.F\Z  
audit strategies                                  审计策略 q}|U4MJm  
audit summary                                         审计总结，审计小结 zSTR^sgJ  
audit team                                         审计小组 )P&9A)8  
audit test                                    审计测试 4p`XG1Pt  
audit trail                                          审计轨迹 e9pOisZ;8  
audit work                                        审计工作 rt7<Q47QE  
audit working paper                                 审计工作底稿 Nt`b;X&  
audited financial statement                        审计会计报表，已审计财务报表 +YY8h>h j  
Auditing Guidelines (the～)                      审计规范指南 MZv]s  
auditing standards                             审计准则 b}9[s  
audit-oriented working paper                          (审计)业务类工作底稿 k
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authorisation                                     授权 or*HC&c7  
authorisation of transaction                       交易的授权 Et2JxbD  
availability                                         可获得性 8ip7^  
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balance                                      余额；差额；平衡 VaZn{z  
balance sheet                                    资产负债表 R,2=&+e  
bank                                                 银行 is;XmF*5=  
bank account                                    银行账户，银行户头 \{\MxXW  
bank statement                                 银行对账单 t G.(flW,  
barter transaction                              易货交易，以物换物交易 u^W2UE\  
basis of audit                                    审计依据 \YJy#2 K  
basis of preparation                                (会计报表的)编制基础 `iKj
 
book of account                               账目，账簿 ?8@>6IXn  
borrowing                                         借款，贷款，借债 [U =Uo*  
branch                                              分支，分支机构，分店 FyL_xu\e  
brought forward                                (账户余额等的)承上年，承上期，承上页 zJlQ_U-!  
budget                                              预算
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building                                      建筑物；大楼 5`[n8mU  
business conditions                                  业务情况，经营情况 Zi$ziDz&  
business licence                               (企业等的)营业执照 m`?MV\^  
business relation                                业务关系 6R UrF  
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