[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 f[*g8p  
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审计词汇英汉对照 9 ge'Mo  
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ability to continue as a going concern               持续经营能力 ?es9
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acceptability                                     可接受性，可接受程度 /GO((v+J  
acceptable level of detection risk                     检查风险的可接受水平 =y^g*9}_  
acceptance of engagement                       接受委托 djn<Oc`  
accepting the engagement for the first time              首次接受委托 7H)tF
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access to asset                                         对资产的接触 UZL-mF:)&  
according to                                     根据，依据，依照 c],Zw  
account balance                                账户余额 Ko!a`I2M}  
account for                                       对……进行会计处理，核算；解释 w uhL r(  
accounting                                        会计，会计学 .B!L+M< [  
accounting advisory serve                        会计咨询服务 _$mS=G(  
accounting firm                                 会计师事务所 ]>0$l _V  
accounting information                      会计信息，会计资料 Qqd+=mgc  
accounting period                             会计期间 rc}=`D`  
accounting policies                                   会计政策 ()fYhk|W  
accounting professional bodies                 会计职业组织，会计职业团体 >`n)-8  
accounting records                                   会计记录
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accounting responsibility                           会计责任 ^fU,9  
accounting service                             会计服务
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accounting standards                                会计准则 t?p>L*  
Accounting Standards for Business Enterprises       企业会计准则 "^t;V+I o  
accounting system                             会计系统 W,%qL6qV  
accounting treatment                                会计处理 (O G>=h8?  
accuracy                                    准确性，精确性 _Ry  
additional audit procedures                      追加审计程序 =]L#v2@  
addressee                                         收件人，收信人 ]Gl5Qf:+z  
Administration of State-owned Assets  (the～)     国有资产管理局 ^Uldyv/  
administrative laws and regulations                 行政法规 =I$:-[(  
adverse impact                                 不利影响，负面影响 c-[IgX e  
adverse opinion                                反对意见 PkK#HD  
advisory group                                  咨询组，顾问组 %"3tGi:/  
agency fee                                        代理费，代理费用 %Gjjl*`E  
aggregate                                          总计，合计为…… fM<g++X  
alternation of document and record                 变造文件和记录 ,*wj~NE  
alternative audit procedures                      替代审计程序，备选审计程序 O.?q8T)n82  
amend                                              修改，修订 =V^8Rl
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amortisation                                      摊销 k")3R}mX  
analytical capacity                             分析能力 z.:IUm{z  
analytical procedures                               分析性程序 Z.0mX#  
annual financial statements                        年度会计报表，年度财务报表 }& 01=nY  
appendix                                          附录，附表 r
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applicable                                         适用的 1gH>B5`  
applicable laws and regulations                 适用的法规 y|%lw%cSe  
application systems                                  应用系统 'L6+B1Op  
apply consistently                              一贯地执行，一贯地实施 p|=0EWo4U  
appropriate                                       适当的，合适的； h='@Q_1Sb  
征用，挪用 U&6f:IV  
appropriate authorization                          适当的授权 )eWg2w]  
appropriateness of audit evidence                    审计证据的适当性 ld'Aaxl&  
approval                                    批准，核准 j"<F?k@`Q  
assertion                                    (会计报表上的)认定；确认 oSoU9_W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,,(BW7(  
asset                                                 资产，财产 Y.o-e)zX  
asset restructuring                             资产重组 Il#9t?/  
assignment of duties                                 职责的划分 r)Iq47Uiw  
assistant                                     助理，助理人员 bhT:MW!  
associated company                                 联属公司，联营公司 !%YV0O0  
association                                        联合，结合；协会，社团 7A>glZ/x  
assumption                                       假设，假定 -MeO|HWm  
at a given date                                         在某一特定时日 v:Z.8m8D  
attestation                                         鉴证，公证 9,Ug  
attestation service                             鉴证服务 @33-UP9o  
audit adjustment                                审计调整 xwrleB  
audit areas                                        审计领域 -cWxS{vO  
audit conclusion                                审计结论 96CC5  
audit effectiveness                             审计效果 4N{^niq7  
audit efficiency                                  审计效率 ,m.IhnCV\  
audit engagement letter                      审计业务约定书 ,9ZN k@q  
audit evidence                                          审计证据 rKWkT"  
audit fee                                    审计费 ,xIW yI.  
audit files                                          审计档案 .JL?RH2@8  
audit findings                                     审计中发现的事项 0t}&32lL&  
audit implementation stage                        审计实施阶段 jiAN8t*P  
audit mark                                        审计标识 v]BMET[w  
audit materiality                                 审计重要性 SN|:{Am  
audit method                                     审计方法 l050n9#9p  
audit objective                                         审计目标，审计目的 ]+i~Cbj  
audit of financial statements                      会计报表审计，财务报表审计 ZfN%JJ
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audit opinion                                     审计意见 Tg.}rNA4  
audit period                                      被审计期间，被审计年度 `}fwR  
audit plan                                          审计计划 +0WI;M4i  
audit planning                                    编制审计计划，制定审计计划，审计计划 HWT^u$a"  
audit planning stage                                  审计计划阶段 [P746b_\e  
audit procedure                                审计程序 G2}e@L0  
audit programme                               审计程序表，具体审计计划 =`
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audit report                                       审计报告 B@2VI 1%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }W k!):=y  
audit report with a qualified opinion                 有保留意见的审计报告 m339Y2%=  
audit report with an adverse opinion                否定意见的审计报告 <Xr{1M D  
audit report with dual dates                      双重日期审计报告 X,h"%S<c#H  
audit reporting stage                                 审计报告阶段 'rQ>Z A_8  
audit responsibility                                   审计责任 J-g<-!>RM  
audit results                                      审计结果 $,~D-~-  
audit risk                                          审计风险 W{(q7>g  
audit sampling                                          审计抽样 /^<Uy3F[p  
audit sampling techniques                         审计抽样方法，审计抽样技术 `aW>h8$I)  
audit strategies                                  审计策略 11(:#4Y,  
audit summary                                         审计总结，审计小结 qE&R.I!o  
audit team                                         审计小组 3KW4 ]qo~  
audit test                                    审计测试 oMV<Yn_<  
audit trail                                          审计轨迹 X)
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audit work                                        审计工作 &{c.JDO  
audit working paper                                 审计工作底稿 9I;d>%  
audited financial statement                        审计会计报表，已审计财务报表 o1kY|cnGH  
Auditing Guidelines (the～)                      审计规范指南 @H^Yf  
auditing standards                             审计准则 ]l WEdf+  
audit-oriented working paper                          (审计)业务类工作底稿 TxD,A0  
authorisation                                     授权 %`[Oz[V  
authorisation of transaction                       交易的授权 &6`h%;a/&  
availability                                         可获得性 IE|$mUabm  
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balance                                      余额；差额；平衡 V94eUmx>?+  
balance sheet                                    资产负债表 d/O~"d  
bank                                                 银行 `'Af`u\R  
bank account                                    银行账户，银行户头 _Fz]QxO  
bank statement                                 银行对账单 Pn*+g!`  
barter transaction                              易货交易，以物换物交易 O:Ixy?b;Z  
basis of audit                                    审计依据 i0y^b5@MOb  
basis of preparation                                (会计报表的)编制基础 *+ql{\am4N  
book of account                               账目，账簿 "Vg1'd}f  
borrowing                                         借款，贷款，借债 $6evK~  
branch                                              分支，分支机构，分店 #ONad0T;  
brought forward                                (账户余额等的)承上年，承上期，承上页 <n)J~B^  
budget                                              预算 [%a
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building                                      建筑物；大楼 WDC+Jmlgp  
business conditions                                  业务情况，经营情况 `EUufTYi
 
business licence                               (企业等的)营业执照 Ip0~  
business relation                                业务关系 s?8vs%(l  
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