[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 MO>9A,&f  
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审计词汇英汉对照 SNJSRqWL/  
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ability to continue as a going concern               持续经营能力 r@a]fTf  
acceptability                                     可接受性，可接受程度 ~N Mx:PP  
acceptable level of detection risk                     检查风险的可接受水平 QdrZi.qKH  
acceptance of engagement                       接受委托 %vil~NU  
accepting the engagement for the first time              首次接受委托 z?^oy.  
access to asset                                         对资产的接触 D"V(A\sZ  
according to                                     根据，依据，依照 y1)ZO_'  
account balance                                账户余额 *\(MG|S  
account for                                       对……进行会计处理，核算；解释 -|GKtZ]}  
accounting                                        会计，会计学 "2~L  
accounting advisory serve                        会计咨询服务 $ niG)@*  
accounting firm                                 会计师事务所 .He}f,!f<  
accounting information                      会计信息，会计资料 QR2S6
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accounting period                             会计期间 E|vXM"zFl  
accounting policies                                   会计政策 3;RQ\{eM  
accounting professional bodies                 会计职业组织，会计职业团体 J%u,qF}h  
accounting records                                   会计记录 v YJ9G"E  
accounting responsibility                           会计责任 ,v%'2[}  
accounting service                             会计服务 uOO\!Hqq  
accounting standards                                会计准则 lvsj4cT  
Accounting Standards for Business Enterprises       企业会计准则 )qRH?Hsb7  
accounting system                             会计系统 *4ido?  
accounting treatment                                会计处理 V3>tW,z  
accuracy                                    准确性，精确性 BsU}HuQZQ  
additional audit procedures                      追加审计程序 -VeCX]  
addressee                                         收件人，收信人 .* )e24`  
Administration of State-owned Assets  (the～)     国有资产管理局 oY4^CGk=  
administrative laws and regulations                 行政法规 Fw S>V2R  
adverse impact                                 不利影响，负面影响 Y4C<4L?  
adverse opinion                                反对意见 lSg[
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advisory group                                  咨询组，顾问组 1<tJ3>Xl  
agency fee                                        代理费，代理费用 g/FZ?Wo  
aggregate                                          总计，合计为…… o! l Ykud  
alternation of document and record                 变造文件和记录 84WX I#BH  
alternative audit procedures                      替代审计程序，备选审计程序 )q66^%;S  
amend                                              修改，修订 _6SAU8M,  
amortisation                                      摊销 \_ V*Cs  
analytical capacity                             分析能力 D4b-Y[/"  
analytical procedures                               分析性程序 <iA\ZS:  
annual financial statements                        年度会计报表，年度财务报表 a%A!DzS  
appendix                                          附录，附表 * bd3^mP  
applicable                                         适用的 :KgH
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applicable laws and regulations                 适用的法规 \BuyJskE  
application systems                                  应用系统 9QaE)wt  
apply consistently                              一贯地执行，一贯地实施 V)5K/U{  
appropriate                                       适当的，合适的； +fvD1xHI  
征用，挪用 ae2Q^yLA  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 ME$J42  
approval                                    批准，核准 8IA1@0n&  
assertion                                    (会计报表上的)认定；确认 zXM,cV/s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  vTgx7gP  
asset                                                 资产，财产 @0'U p  
asset restructuring                             资产重组 z&WtPSyGj  
assignment of duties                                 职责的划分 vQ L$.A3>  
assistant                                     助理，助理人员 EJ>&\Iq  
associated company                                 联属公司，联营公司 *i}X(sfe  
association                                        联合，结合；协会，社团 hLbWqF  
assumption                                       假设，假定 cT(6>@9@  
at a given date                                         在某一特定时日 r\d(*q3B  
attestation                                         鉴证，公证 ^nK<t?KS  
attestation service                             鉴证服务 hJ$9Hb  
audit adjustment                                审计调整 n m<?oI*\  
audit areas                                        审计领域 LQHL4jRXU  
audit conclusion                                审计结论 +U1 Ir5Lx  
audit effectiveness                             审计效果 <n4`#d  
audit efficiency                                  审计效率 xZP*%yM  
audit engagement letter                      审计业务约定书 <)p.GAZ  
audit evidence                                          审计证据 w`;HwK$ ,  
audit fee                                    审计费 4 sax  
audit files                                          审计档案 h~m,0nGO  
audit findings                                     审计中发现的事项 :{
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audit implementation stage                        审计实施阶段 o]~\u{o#.  
audit mark                                        审计标识 kDE-GX"Y  
audit materiality                                 审计重要性 R!%nzL@e&`  
audit method                                     审计方法 Jup)A`64  
audit objective                                         审计目标，审计目的  ]'`E  
audit of financial statements                      会计报表审计，财务报表审计 odSPl{.>d  
audit opinion                                     审计意见 8f/KNh7#s  
audit period                                      被审计期间，被审计年度 y-db CYMc  
audit plan                                          审计计划 yo=L1;H  
audit planning                                    编制审计计划，制定审计计划，审计计划 P+0'
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audit planning stage                                  审计计划阶段 ]bJz-6u#:  
audit procedure                                审计程序 aknIrblS\  
audit programme                               审计程序表，具体审计计划 7IkPi?&{  
audit report                                       审计报告 E`UkL*Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f4h~c  
audit report with a qualified opinion                 有保留意见的审计报告 <@<bX  
audit report with an adverse opinion                否定意见的审计报告 b!P,+!<  
audit report with dual dates                      双重日期审计报告 u0h%4 f!X  
audit reporting stage                                 审计报告阶段 n&njSj/  
audit responsibility                                   审计责任 )
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audit results                                      审计结果 jZ|M$I3*  
audit risk                                          审计风险 A<ds+0  
audit sampling                                          审计抽样 16zReI(  
audit sampling techniques                         审计抽样方法，审计抽样技术 DxV=S0P  
audit strategies                                  审计策略 9F>`M  
audit summary                                         审计总结，审计小结 T@tsM|pI  
audit team                                         审计小组 N<9 c/V  
audit test                                    审计测试 ^o{{kju  
audit trail                                          审计轨迹 E ?Mgbd3  
audit work                                        审计工作 lN#j%0MaUo  
audit working paper                                 审计工作底稿 2ZY$/  
audited financial statement                        审计会计报表，已审计财务报表 *O :JECKU  
Auditing Guidelines (the～)                      审计规范指南  E.h  
auditing standards                             审计准则 2n ,z`(=  
audit-oriented working paper                          (审计)业务类工作底稿 d ItfR'$  
authorisation                                     授权 o Fj_o  
authorisation of transaction                       交易的授权 t,?,T~#9  
availability                                         可获得性 [( heE  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 6sBt6?_T  
bank                                                 银行 ?>}p'{I  
bank account                                    银行账户，银行户头 A?H#bR
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bank statement                                 银行对账单 TQ]gvi|m  
barter transaction                              易货交易，以物换物交易 'F d+1 3  
basis of audit                                    审计依据 =&z+7Pe[  
basis of preparation                                (会计报表的)编制基础 +})QTFV  
book of account                               账目，账簿 c!ZZMCs  
borrowing                                         借款，贷款，借债 [)Nt;|U  
branch                                              分支，分支机构，分店 _y~6b{T  
brought forward                                (账户余额等的)承上年，承上期，承上页 dd  
budget                                              预算 ,`}yJ*7  
building                                      建筑物；大楼 J8emz8J  
business conditions                                  业务情况，经营情况 8ttJ\m  
business licence                               (企业等的)营业执照

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business relation                                业务关系 9;+&}:IVS  
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