[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 * RtgC/  
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审计词汇英汉对照 n?V+dC=F}  
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ability to continue as a going concern               持续经营能力 zl`h~}I  
acceptability                                     可接受性，可接受程度 vx4+QQYP  
acceptable level of detection risk                     检查风险的可接受水平 #KO,~]k5|e  
acceptance of engagement                       接受委托 ^aW Z!gi  
accepting the engagement for the first time              首次接受委托 CD8}I85K  
access to asset                                         对资产的接触 cv`~y'?D  
according to                                     根据，依据，依照 jVq(?Gc  
account balance                                账户余额 ,~._}E&9I  
account for                                       对……进行会计处理，核算；解释 A<ynIs<  
accounting                                        会计，会计学 A@Dw<.&_I  
accounting advisory serve                        会计咨询服务 4"Hye&O  
accounting firm                                 会计师事务所 +]Y,
q w  
accounting information                      会计信息，会计资料 )5 R=Z<  
accounting period                             会计期间 p'om-  
accounting policies                                   会计政策 Si~vDQ7"  
accounting professional bodies                 会计职业组织，会计职业团体 G%Lt.?m[  
accounting records                                   会计记录 r hfb ftw  
accounting responsibility                           会计责任 ccL~#c0P7  
accounting service                             会计服务 [pM V?a[  
accounting standards                                会计准则 %'T #
pz  
Accounting Standards for Business Enterprises       企业会计准则 K^R,Iu/M  
accounting system                             会计系统 )(@Hd  
accounting treatment                                会计处理 9HX =T%  
accuracy                                    准确性，精确性 gmm.{%1_I;  
additional audit procedures                      追加审计程序 vI@%F
g+D  
addressee                                         收件人，收信人 D:K4H+ch  
Administration of State-owned Assets  (the～)     国有资产管理局 L{c q, jk  
administrative laws and regulations                 行政法规 y\x+  
adverse impact                                 不利影响，负面影响 +}a ]GTBgA  
adverse opinion                                反对意见 Y3=_ec3w  
advisory group                                  咨询组，顾问组 LlSZ r)X  
agency fee                                        代理费，代理费用 }RP@!=  
aggregate                                          总计，合计为…… QeK*j/  
alternation of document and record                 变造文件和记录 )Dz+X9;g+  
alternative audit procedures                      替代审计程序，备选审计程序 &@3H%DP}Ql  
amend                                              修改，修订 CJ++?hB]X  
amortisation                                      摊销 $r3i2N-I  
analytical capacity                             分析能力 
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analytical procedures                               分析性程序 Rx+p
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annual financial statements                        年度会计报表，年度财务报表 _(KbiEB{  
appendix                                          附录，附表 ~#
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applicable                                         适用的 5v6Eii:  
applicable laws and regulations                 适用的法规 -(bkr+N  
application systems                                  应用系统 fS`$'BQ  
apply consistently                              一贯地执行，一贯地实施 -xP!"  
appropriate                                       适当的，合适的； Tq~=TSD  
征用，挪用 S1?-I_t+]  
appropriate authorization                          适当的授权 ',S'.U  
appropriateness of audit evidence                    审计证据的适当性 G2FXrkU  
approval                                    批准，核准 R`~z0d.  
assertion                                    (会计报表上的)认定；确认 jt
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 G}G#i`6o  
asset restructuring                             资产重组 @qHNE,K  
assignment of duties                                 职责的划分 mtj
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assistant                                     助理，助理人员 &kpwo )  
associated company                                 联属公司，联营公司 ::/j$bL  
association                                        联合，结合；协会，社团 VZl6t;cn  
assumption                                       假设，假定 QMpoa5ZQG  
at a given date                                         在某一特定时日 L5\WpM=  
attestation                                         鉴证，公证 |*0<M(YXN  
attestation service                             鉴证服务 "%x<ttLl  
audit adjustment                                审计调整 UMcgdJB  
audit areas                                        审计领域 $81*^  
audit conclusion                                审计结论 9,"L^W8"k  
audit effectiveness                             审计效果 *C:|X b<9  
audit efficiency                                  审计效率 2Roc|)-47  
audit engagement letter                      审计业务约定书 D N*t~Z3[  
audit evidence                                          审计证据 "l*`>5Nn9  
audit fee                                    审计费 ?%y?rk <  
audit files                                          审计档案 MHC^8VL  
audit findings                                     审计中发现的事项 qC?:*CXH  
audit implementation stage                        审计实施阶段 ~7Tc$ "I  
audit mark                                        审计标识 Ez-[ )44/  
audit materiality                                 审计重要性 HF.^
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audit method                                     审计方法 go<W(
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audit objective                                         审计目标，审计目的 fwRZ5`v<  
audit of financial statements                      会计报表审计，财务报表审计 r'*}TM'8  
audit opinion                                     审计意见 7?%k7f  
audit period                                      被审计期间，被审计年度 [E ]E  
audit plan                                          审计计划 |UxG$M(  
audit planning                                    编制审计计划，制定审计计划，审计计划 =Yt R`  
audit planning stage                                  审计计划阶段 ;{%\9nS  
audit procedure                                审计程序 A`}rqhU.{-  
audit programme                               审计程序表，具体审计计划 UQI]>#_/v  
audit report                                       审计报告 ;IokThI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ])!o5`ltZ  
audit report with a qualified opinion                 有保留意见的审计报告 E!P yL>){  
audit report with an adverse opinion                否定意见的审计报告 O~^"  
audit report with dual dates                      双重日期审计报告 _&b4aW9<  
audit reporting stage                                 审计报告阶段 d|yAs5@  
audit responsibility                                   审计责任 w2'f/  
audit results                                      审计结果 6 jn3`D  
audit risk                                          审计风险 :65~[$2  
audit sampling                                          审计抽样 ynhmMy%  
audit sampling techniques                         审计抽样方法，审计抽样技术 dp*u9z~NA  
audit strategies                                  审计策略 )}?#  
audit summary                                         审计总结，审计小结 SK#(#OQoh  
audit team                                         审计小组 W!>.$4Q9  
audit test                                    审计测试 OU Nd@o  
audit trail                                          审计轨迹 WV_.Tiy<  
audit work                                        审计工作 -B$2\ZE  
audit working paper                                 审计工作底稿 &E=>Hj(dTG  
audited financial statement                        审计会计报表，已审计财务报表 ]3l
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Auditing Guidelines (the～)                      审计规范指南 sU{NHC)5  
auditing standards                             审计准则 O
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audit-oriented working paper                          (审计)业务类工作底稿 SV~~Q_U9  
authorisation                                     授权 0PrLuej
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authorisation of transaction                       交易的授权 {>)#H
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availability                                         可获得性 @("a.;1#o  
B 3S}Pm2D2  
balance                                      余额；差额；平衡 ftF@Wq1f  
balance sheet                                    资产负债表 +P`*kj-P\  
bank                                                 银行 rMhB9zB1  
bank account                                    银行账户，银行户头 9uA>N  
bank statement                                 银行对账单 J:zU,IIJ  
barter transaction                              易货交易，以物换物交易 o_^?n[4  
basis of audit                                    审计依据 AGYc |;  
basis of preparation                                (会计报表的)编制基础 &H`jL4S  
book of account                               账目，账簿
57&b:0`p  
borrowing                                         借款，贷款，借债 ~,B5Hc 2  
branch                                              分支，分支机构，分店 DuHu\>f<S  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?qWfup\S  
budget                                              预算 = < oBgD0k  
building                                      建筑物；大楼 G%W8S \  
business conditions                                  业务情况，经营情况 j?x>_#tIY  
business licence                               (企业等的)营业执照 [.uG5%fa  
business relation                                业务关系 |* ;B  
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