[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 3BHPD;U  
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审计词汇英汉对照 %X)w$}
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ability to continue as a going concern               持续经营能力 mX2i^.zH  
acceptability                                     可接受性，可接受程度 :98<dQIG  
acceptable level of detection risk                     检查风险的可接受水平 2H+!78  
acceptance of engagement                       接受委托 x UM,"+h  
accepting the engagement for the first time              首次接受委托 c
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access to asset                                         对资产的接触 5Us$.p  
according to                                     根据，依据，依照 Yl}'hRp  
account balance                                账户余额 Itaq4^CE  
account for                                       对……进行会计处理，核算；解释 2:b3+{\f  
accounting                                        会计，会计学 ;$=kfj9 :7  
accounting advisory serve                        会计咨询服务 n$]78\C  
accounting firm                                 会计师事务所 tgk] sQY  
accounting information                      会计信息，会计资料 zM:&`6;e  
accounting period                             会计期间 5,Rxc=  
accounting policies                                   会计政策 X+6`]]  
accounting professional bodies                 会计职业组织，会计职业团体 Q>OBK& '  
accounting records                                   会计记录 ppL*#/jYt  
accounting responsibility                           会计责任 ob= ](  
accounting service                             会计服务 J)7m::%I  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 YO&=fd*  
accounting system                             会计系统 MP aF  
accounting treatment                                会计处理 vlW521  
accuracy                                    准确性，精确性 F_C7S  
additional audit procedures                      追加审计程序 $wnK"k%G  
addressee                                         收件人，收信人 e'"2yA8dh"  
Administration of State-owned Assets  (the～)     国有资产管理局 XR2Gw4]  
administrative laws and regulations                 行政法规 l 1C'<+2j!  
adverse impact                                 不利影响，负面影响 NJ%>|`FEi7  
adverse opinion                                反对意见 /? (\6Z_A  
advisory group                                  咨询组，顾问组 OO$YwOKS  
agency fee                                        代理费，代理费用 Vc2(R^  
aggregate                                          总计，合计为…… $r3kAM;V:  
alternation of document and record                 变造文件和记录 ^~dBO%M^  
alternative audit procedures                      替代审计程序，备选审计程序 F"|OcKAA}h  
amend                                              修改，修订 UYLCzv~W  
amortisation                                      摊销 ohLM9mc9  
analytical capacity                             分析能力 R_JB`HFy=  
analytical procedures                               分析性程序 Ufw_GYxan  
annual financial statements                        年度会计报表，年度财务报表 ]{.iv_I  
appendix                                          附录，附表 X%>nvp  
applicable                                         适用的 <I 5F@pe'  
applicable laws and regulations                 适用的法规 ORCG(N  
application systems                                  应用系统 /w|!SZB  
apply consistently                              一贯地执行，一贯地实施 ^$>Q6.x?*)  
appropriate                                       适当的，合适的； `#g62wb,HY  
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appropriate authorization                          适当的授权 ./7 *<W:  
appropriateness of audit evidence                    审计证据的适当性 3P, ul*e  
approval                                    批准，核准 %2q0lFdcM  
assertion                                    (会计报表上的)认定；确认 #aHJ|[[(n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L<QjkFj  
asset                                                 资产，财产 ?R!?}7  
asset restructuring                             资产重组 iNO}</7?  
assignment of duties                                 职责的划分 . .5s2  
assistant                                     助理，助理人员 J]AkWEiCJ  
associated company                                 联属公司，联营公司 6x*$/1'M3;  
association                                        联合，结合；协会，社团 y"I8^CA  
assumption                                       假设，假定 -f&m4J} E  
at a given date                                         在某一特定时日 r$Tu``z \  
attestation                                         鉴证，公证 +sY8<y@%  
attestation service                             鉴证服务 6P$jMjs  
audit adjustment                                审计调整 > r %:!o  
audit areas                                        审计领域 L\cbY6b  
audit conclusion                                审计结论 )i^+=TZq  
audit effectiveness                             审计效果 >?L)+*^  
audit efficiency                                  审计效率 jtH>&O  
audit engagement letter                      审计业务约定书 .EfGL_  
audit evidence                                          审计证据  8MZ: =  
audit fee                                    审计费 (ah^</  
audit files                                          审计档案 &_1x-@oI2:  
audit findings                                     审计中发现的事项 =".sCV9"N  
audit implementation stage                        审计实施阶段 &Hj1jM'  
audit mark                                        审计标识 #;(Q \  
audit materiality                                 审计重要性 Z@ dS,M*  
audit method                                     审计方法 n/ CP2A  
audit objective                                         审计目标，审计目的 w3>.d(Q  
audit of financial statements                      会计报表审计，财务报表审计 7`P1=`..  
audit opinion                                     审计意见 oC  }  
audit period                                      被审计期间，被审计年度 IW>\\&pJ  
audit plan                                          审计计划 Io* mFa?  
audit planning                                    编制审计计划，制定审计计划，审计计划 (?vKe5  
audit planning stage                                  审计计划阶段 0l'"idra  
audit procedure                                审计程序  _(_U=  
audit programme                               审计程序表，具体审计计划 aYmN' POi  
audit report                                       审计报告 9O{b8=\}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D,,$  
audit report with a qualified opinion                 有保留意见的审计报告 C"cBlru8B  
audit report with an adverse opinion                否定意见的审计报告 ?l?_8y/ww  
audit report with dual dates                      双重日期审计报告 lHc|:vG?  
audit reporting stage                                 审计报告阶段 E]&tgZO  
audit responsibility                                   审计责任 (L 8V)1N  
audit results                                      审计结果 8b|m66#|  
audit risk                                          审计风险 '-2|GX_ o  
audit sampling                                          审计抽样 +01bjM6F_1  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;kLp}CqV  
audit strategies                                  审计策略 8eDKN9kq  
audit summary                                         审计总结，审计小结 k:0nj!^4w>  
audit team                                         审计小组 $.Qu55=z<  
audit test                                    审计测试 +rOfQ'lQ  
audit trail                                          审计轨迹 @~j--L  
audit work                                        审计工作 _s~F/G`iT  
audit working paper                                 审计工作底稿 |Qz"Z<sNYw  
audited financial statement                        审计会计报表，已审计财务报表 "tUc  
Auditing Guidelines (the～)                      审计规范指南 hNL_e3  
auditing standards                             审计准则 d$<1Ma}  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 3IYb gUG  
authorisation of transaction                       交易的授权 W:y'a3~  
availability                                         可获得性 _>/OqYR_jQ  
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balance                                      余额；差额；平衡 1vL$k[^&d  
balance sheet                                    资产负债表 g6!#n  
bank                                                 银行 z\6/?5D#
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bank account                                    银行账户，银行户头 VK/i5yT5N  
bank statement                                 银行对账单 *rmwTD"  
barter transaction                              易货交易，以物换物交易 e*/ya8p?  
basis of audit                                    审计依据 {3kI~s  
basis of preparation                                (会计报表的)编制基础 InfUH8./t  
book of account                               账目，账簿 <^YZ#3~1T  
borrowing                                         借款，贷款，借债 Ku<_N]9  
branch                                              分支，分支机构，分店 V~ [I /Vi  
brought forward                                (账户余额等的)承上年，承上期，承上页 :}[[G2|9  
budget                                              预算 nk+*M9r|I  
building                                      建筑物；大楼 yL%k5cO$N  
business conditions                                  业务情况，经营情况 5%%A2FrB.S  
business licence                               (企业等的)营业执照 ]zR,Y= #  
business relation                                业务关系 c[E>2P2-_  
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