[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 84<zTmm  
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审计词汇英汉对照 i3cMRcS;  
  
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ability to continue as a going concern               持续经营能力 0j2mTF(C  
acceptability                                     可接受性，可接受程度 j8+>E?nm  
acceptable level of detection risk                     检查风险的可接受水平 u%5
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acceptance of engagement                       接受委托 s_3a#I  
accepting the engagement for the first time              首次接受委托 kP1cwmZ7F  
access to asset                                         对资产的接触 RG9iTA'  
according to                                     根据，依据，依照 !ScEA=  
account balance                                账户余额 :<v@xOzxx  
account for                                       对……进行会计处理，核算；解释 R[l~E![!j  
accounting                                        会计，会计学 n5y0$S/D  
accounting advisory serve                        会计咨询服务 %I;uqf
 
accounting firm                                 会计师事务所 -EE }HUP)  
accounting information                      会计信息，会计资料 6,!$S2(zT  
accounting period                             会计期间 Z>~7|v
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accounting policies                                   会计政策 )"](?V  
accounting professional bodies                 会计职业组织，会计职业团体 *xN?5u%  
accounting records                                   会计记录 [Wxf,rW i  
accounting responsibility                           会计责任 p^w_-(p  
accounting service                             会计服务 :jJ0 +Q  
accounting standards                                会计准则 )d>Dcne  
Accounting Standards for Business Enterprises       企业会计准则 XePGOw))O  
accounting system                             会计系统 8gG;A8  
accounting treatment                                会计处理 2t? Vl%<  
accuracy                                    准确性，精确性 \0Ba?  
additional audit procedures                      追加审计程序 z'*{V\  
addressee                                         收件人，收信人 y(O~=S+<  
Administration of State-owned Assets  (the～)     国有资产管理局 ]MC5 uKn  
administrative laws and regulations                 行政法规 2Z?l,M~
  
adverse impact                                 不利影响，负面影响 fOdX2{7m  
adverse opinion                                反对意见 $RYOj{1  
advisory group                                  咨询组，顾问组 FD5OO;$  
agency fee                                        代理费，代理费用 *J{E1])<a  
aggregate                                          总计，合计为…… \(}pm#O  
alternation of document and record                 变造文件和记录 c<sq0('`  
alternative audit procedures                      替代审计程序，备选审计程序 Z*IW*f&0>1  
amend                                              修改，修订 L\R(//V  
amortisation                                      摊销 n]t3d  
analytical capacity                             分析能力 X`fm5y  
analytical procedures                               分析性程序 C}ASVywc,1  
annual financial statements                        年度会计报表，年度财务报表 4y!GFhMh  
appendix                                          附录，附表 "bz.nE*  
applicable                                         适用的 "N)InPR-  
applicable laws and regulations                 适用的法规 >DN^',FEm  
application systems                                  应用系统 wxN&k$`a  
apply consistently                              一贯地执行，一贯地实施 |{RCvm  
appropriate                                       适当的，合适的； J ~KygQ3%  
征用，挪用 pktnX-Slt  
appropriate authorization                          适当的授权 E,fbIyX  
appropriateness of audit evidence                    审计证据的适当性 w_DaldK*  
approval                                    批准，核准 Kw2]J)TO
 
assertion                                    (会计报表上的)认定；确认 N,.awA{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^gkKk&~A5?  
asset                                                 资产，财产 b;nqhO[f}  
asset restructuring                             资产重组 5H,(\Xd  
assignment of duties                                 职责的划分 D&pp <  
assistant                                     助理，助理人员 "rVM23@ tq  
associated company                                 联属公司，联营公司 Tm K8z  
association                                        联合，结合；协会，社团 Gyrc~m[$  
assumption                                       假设，假定 A|GsbRuy  
at a given date                                         在某一特定时日 QU(Lv(/O  
attestation                                         鉴证，公证 orbz`IQc  
attestation service                             鉴证服务 BU7QK_zT:  
audit adjustment                                审计调整 =1xVw5^F  
audit areas                                        审计领域 =dmxE*C  
audit conclusion                                审计结论 Qz"//=hC|H  
audit effectiveness                             审计效果 r?dkE=B  
audit efficiency                                  审计效率 {:KPEN  
audit engagement letter                      审计业务约定书 foB&H;A4oC  
audit evidence                                          审计证据 G_5w5dbG  
audit fee                                    审计费 0.c96&
 
audit files                                          审计档案 xk3)#*  
audit findings                                     审计中发现的事项 Vt-V'`Y  
audit implementation stage                        审计实施阶段 .-[]po  
audit mark                                        审计标识 rv<qze;?|  
audit materiality                                 审计重要性 =h|7bYLy  
audit method                                     审计方法 Y![8-L|Q  
audit objective                                         审计目标，审计目的 rB|4  
audit of financial statements                      会计报表审计，财务报表审计 19RbIG/X  
audit opinion                                     审计意见 s@Loax6@B  
audit period                                      被审计期间，被审计年度 Do5{t'm3  
audit plan                                          审计计划 .y0u"@iF  
audit planning                                    编制审计计划，制定审计计划，审计计划 = )4bf"~8  
audit planning stage                                  审计计划阶段 ywB0 D`s'  
audit procedure                                审计程序 t;:Yf  
audit programme                               审计程序表，具体审计计划 o{ccO29H/  
audit report                                       审计报告 %e_){28 n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EW3--33s  
audit report with a qualified opinion                 有保留意见的审计报告 Xn5LrLM&  
audit report with an adverse opinion                否定意见的审计报告 Q5u3~Q'e  
audit report with dual dates                      双重日期审计报告 >5zD0!bA  
audit reporting stage                                 审计报告阶段 \&U"7gSL  
audit responsibility                                   审计责任 l{VJaZ $M  
audit results                                      审计结果 lwo,D}  
audit risk                                          审计风险 |!1iLWQ  
audit sampling                                          审计抽样 +ZV?yR2yn  
audit sampling techniques                         审计抽样方法，审计抽样技术 XhN?E-WywQ  
audit strategies                                  审计策略 z6 h/C{  
audit summary                                         审计总结，审计小结 =$ubSfx  
audit team                                         审计小组 ju4wU;Nu  
audit test                                    审计测试 ?,C'\8'  
audit trail                                          审计轨迹 &4)PW\ioY  
audit work                                        审计工作 AJ6O>Euq  
audit working paper                                 审计工作底稿 iR8;^C.aT  
audited financial statement                        审计会计报表，已审计财务报表 Q
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Auditing Guidelines (the～)                      审计规范指南 i98PlAq)B  
auditing standards                             审计准则 2P{! n#"  
audit-oriented working paper                          (审计)业务类工作底稿 LmUR@ /VQ  
authorisation                                     授权 !\5)!B  
authorisation of transaction                       交易的授权 L Z3=K`gj  
availability                                         可获得性 w;
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balance                                      余额；差额；平衡 r4iT 9D  
balance sheet                                    资产负债表 Jq+@%#G  
bank                                                 银行 Xob(4  
bank account                                    银行账户，银行户头 =,&{ &m)  
bank statement                                 银行对账单  q ^Gj IP  
barter transaction                              易货交易，以物换物交易  ?3i<^@?  
basis of audit                                    审计依据 1-R4A7+3  
basis of preparation                                (会计报表的)编制基础 3ZvQUH/{W  
book of account                               账目，账簿 6^FUu
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borrowing                                         借款，贷款，借债 0 4oMgH>Vd  
branch                                              分支，分支机构，分店 pvRa  
brought forward                                (账户余额等的)承上年，承上期，承上页 eO{2rV45O  
budget                                              预算 #rp)Gc  
building                                      建筑物；大楼 En0hjXa  
business conditions                                  业务情况，经营情况 8P&z@E{y  
business licence                               (企业等的)营业执照 6U]r3 Rr  
business relation                                业务关系 Xj:\B] v]  
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