[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 li NPXS+  
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审计词汇英汉对照 6jF~zI^  
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ability to continue as a going concern               持续经营能力 3PBg3Y$  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 r("7 X2f  
acceptance of engagement                       接受委托 KJ'MK~g  
accepting the engagement for the first time              首次接受委托 5<d Y,FvX  
access to asset                                         对资产的接触 p'xj:bB  
according to                                     根据，依据，依照 hkW"D<ii-  
account balance                                账户余额 hM>xe8yE  
account for                                       对……进行会计处理，核算；解释 <NS=<'U  
accounting                                        会计，会计学 =PO/Q|-v?  
accounting advisory serve                        会计咨询服务 Za=<euc 7  
accounting firm                                 会计师事务所 ed\,FWR  
accounting information                      会计信息，会计资料 EHo"y.ODg  
accounting period                             会计期间 `b t]v$  
accounting policies                                   会计政策 Or6'5e?N  
accounting professional bodies                 会计职业组织，会计职业团体 ts9N$?0:V  
accounting records                                   会计记录 "q]v2t  
accounting responsibility                           会计责任 CGv(dE,G&]  
accounting service                             会计服务 vLpE|QZs  
accounting standards                                会计准则 W>1\f0'  
Accounting Standards for Business Enterprises       企业会计准则 M~ *
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accounting system                             会计系统 +86\&y)
 
accounting treatment                                会计处理 @6t3Us~/  
accuracy                                    准确性，精确性 X>*zA?:  
additional audit procedures                      追加审计程序 oZOFZ-
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addressee                                         收件人，收信人 +cj NA2@  
Administration of State-owned Assets  (the～)     国有资产管理局 +.>O%pNj  
administrative laws and regulations                 行政法规 KZD&Ih(vC  
adverse impact                                 不利影响，负面影响 M5P63=1+  
adverse opinion                                反对意见 YZ*Si3L  
advisory group                                  咨询组，顾问组 p&ow\AO  
agency fee                                        代理费，代理费用 ^!kvgm<{$  
aggregate                                          总计，合计为…… b[BSUdCB  
alternation of document and record                 变造文件和记录 drb_GT  
alternative audit procedures                      替代审计程序，备选审计程序 q:?g?v  
amend                                              修改，修订 eeL%Yp3+  
amortisation                                      摊销 r-[z!S  
analytical capacity                             分析能力 UbMcXH8=F  
analytical procedures                               分析性程序 '*)!&4f  
annual financial statements                        年度会计报表，年度财务报表 -B`;Sx  
appendix                                          附录，附表 @?e;Jp9  
applicable                                         适用的 IXzad  
applicable laws and regulations                 适用的法规 )03.6Pvs  
application systems                                  应用系统 T,H]svN
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apply consistently                              一贯地执行，一贯地实施 *wh'4i}u  
appropriate                                       适当的，合适的； I~q}M!v~  
征用，挪用 ;q$<]X_S)}  
appropriate authorization                          适当的授权 b_wb!_  
appropriateness of audit evidence                    审计证据的适当性 tQ|b?3  
approval                                    批准，核准 (& ~`!]  
assertion                                    (会计报表上的)认定；确认 ^g~-$t<!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `5q`ibyPI  
asset                                                 资产，财产 S3 x:]E:   
asset restructuring                             资产重组 MJ92S(  
assignment of duties                                 职责的划分 ef,6>xv  
assistant                                     助理，助理人员 Z;%qpsq  
associated company                                 联属公司，联营公司 OgOu$.  
association                                        联合，结合；协会，社团 nS4~1a  
assumption                                       假设，假定 ?V7[,I1?  
at a given date                                         在某一特定时日 -
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attestation                                         鉴证，公证 o'H$g%  
attestation service                             鉴证服务 />f`X+d  
audit adjustment                                审计调整 5dL-v&W  
audit areas                                        审计领域 SM^6+L"BE  
audit conclusion                                审计结论 ?]P&3UU>0z  
audit effectiveness                             审计效果 )<3WVvB  
audit efficiency                                  审计效率 # ^%'*/z  
audit engagement letter                      审计业务约定书 /&kTVuN"(  
audit evidence                                          审计证据 A\SbuRty  
audit fee                                    审计费 &/7GhZRt  
audit files                                          审计档案 M5%xp.B  
audit findings                                     审计中发现的事项 KNK0w5  
audit implementation stage                        审计实施阶段 "CZ`hx1|^  
audit mark                                        审计标识 <BO|. (ys  
audit materiality                                 审计重要性 W t4!XV  
audit method                                     审计方法 6\E |`  
audit objective                                         审计目标，审计目的 :X;8 $.z  
audit of financial statements                      会计报表审计，财务报表审计 &"L3U  
audit opinion                                     审计意见 yLY2_p-X  
audit period                                      被审计期间，被审计年度 q.g!WLiI  
audit plan                                          审计计划 ?=PQQx2_*u  
audit planning                                    编制审计计划，制定审计计划，审计计划 O %)+ w  
audit planning stage                                  审计计划阶段 K IqF"5  
audit procedure                                审计程序 >\>HRyt%  
audit programme                               审计程序表，具体审计计划 H5qa7JMZ  
audit report                                       审计报告 ?m~;*wn%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E^|b3G6T  
audit report with a qualified opinion                 有保留意见的审计报告 ?.,cWKGQ}  
audit report with an adverse opinion                否定意见的审计报告 5E.cJ{  
audit report with dual dates                      双重日期审计报告 : ;d&m  
audit reporting stage                                 审计报告阶段 PHz/^p3F  
audit responsibility                                   审计责任 #G]s.by('  
audit results                                      审计结果 XKR?vr7A2  
audit risk                                          审计风险
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audit sampling                                          审计抽样 ~xXB !K~C  
audit sampling techniques                         审计抽样方法，审计抽样技术 H9 't;Do  
audit strategies                                  审计策略 YjsaTdZ!&  
audit summary                                         审计总结，审计小结 -gC=%0sp\  
audit team                                         审计小组 +\}]`uS:  
audit test                                    审计测试 Z9!goI  
audit trail                                          审计轨迹 57HMWlg  
audit work                                        审计工作 3[8'pQ!&  
audit working paper                                 审计工作底稿 t#<q O6&B  
audited financial statement                        审计会计报表，已审计财务报表 W Q6E8t)  
Auditing Guidelines (the～)                      审计规范指南 d/* [t!  
auditing standards                             审计准则 .11iu
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audit-oriented working paper                          (审计)业务类工作底稿 K` U\+AE  
authorisation                                     授权 (]iw#m{  
authorisation of transaction                       交易的授权 e"2 wXd_}  
availability                                         可获得性  -EITz  
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balance                                      余额；差额；平衡 h`5au<h<  
balance sheet                                    资产负债表 Ujw^j  
bank                                                 银行 KsHovv-A  
bank account                                    银行账户，银行户头 F.T~txQ~u  
bank statement                                 银行对账单 Z\@vN[[  
barter transaction                              易货交易，以物换物交易 &5zUk++  
basis of audit                                    审计依据 .4?M.Z4[  
basis of preparation                                (会计报表的)编制基础 m2N ?Fg  
book of account                               账目，账簿 46$u}"E  
borrowing                                         借款，贷款，借债 -/FCd(  
branch                                              分支，分支机构，分店 44S<(Re  
brought forward                                (账户余额等的)承上年，承上期，承上页 3`="4  
budget                                              预算 ef|Y2<P  
building                                      建筑物；大楼 E!ZDqq
 
business conditions                                  业务情况，经营情况 ;ATk?O4T  
business licence                               (企业等的)营业执照 Ij4\*D!  
business relation                                业务关系 )B8[w  
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