[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 1?{w~cF}  
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审计词汇英汉对照 )TOKHN  
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ability to continue as a going concern               持续经营能力 $: qrh6
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acceptability                                     可接受性，可接受程度 FB n . 4  
acceptable level of detection risk                     检查风险的可接受水平 YzYj/,?r  
acceptance of engagement                       接受委托 Z 4{~  
accepting the engagement for the first time              首次接受委托 C8$/ z>tQ  
access to asset                                         对资产的接触 'J:xTp  
according to                                     根据，依据，依照 hD,@>ky  
account balance                                账户余额 #Kt5+"+7  
account for                                       对……进行会计处理，核算；解释 vjd;*ORB  
accounting                                        会计，会计学 Z[9f8/6<b  
accounting advisory serve                        会计咨询服务 H;Gd
  
accounting firm                                 会计师事务所 "tz`@3,5dN  
accounting information                      会计信息，会计资料 YLid2aF  
accounting period                             会计期间 VV"1IR  
accounting policies                                   会计政策 PjkjUP  
accounting professional bodies                 会计职业组织，会计职业团体 e89IT*  
accounting records                                   会计记录 `sM^m`yE  
accounting responsibility                           会计责任 crU]P $a  
accounting service                             会计服务 %i @Jw  
accounting standards                                会计准则 02q*z>:^  
Accounting Standards for Business Enterprises       企业会计准则 yTh60U  
accounting system                             会计系统 j]  
accounting treatment                                会计处理 `.YM bj#T  
accuracy                                    准确性，精确性 .2/W.z2  
additional audit procedures                      追加审计程序 %J:2y  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局 J4jL%5t  
administrative laws and regulations                 行政法规 (z^987G
 
adverse impact                                 不利影响，负面影响 aKw7m={  
adverse opinion                                反对意见 *.zC9Y,  
advisory group                                  咨询组，顾问组 Q*]y=Za #:  
agency fee                                        代理费，代理费用 Bu#\W  
aggregate                                          总计，合计为…… %-3wR@  
alternation of document and record                 变造文件和记录 no8FSqLUS~  
alternative audit procedures                      替代审计程序，备选审计程序 +6\1 d5  
amend                                              修改，修订 7r$'2">K(  
amortisation                                      摊销 rNeSg=j  
analytical capacity                             分析能力 ]`\~(*;[W9  
analytical procedures                               分析性程序 h;t5v6["  
annual financial statements                        年度会计报表，年度财务报表 UE 
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appendix                                          附录，附表 ?o_D#gG*  
applicable                                         适用的 JV;-P=o1B  
applicable laws and regulations                 适用的法规 Fr]B]Hj  
application systems                                  应用系统 dPyZzMes=  
apply consistently                              一贯地执行，一贯地实施 zzZK S  
appropriate                                       适当的，合适的； kcZz WG|n  
征用，挪用 z>O=. Ku6  
appropriate authorization                          适当的授权 c8M'/{4rH  
appropriateness of audit evidence                    审计证据的适当性 HsAKz]Mq  
approval                                    批准，核准 99?: 9g  
assertion                                    (会计报表上的)认定；确认 )U:W 9%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,Cj` 0v#  
asset                                                 资产，财产 |Whkq /Zg  
asset restructuring                             资产重组 !z?;L_Lb  
assignment of duties                                 职责的划分 NZt 8L?  
assistant                                     助理，助理人员 @1+({u#B  
associated company                                 联属公司，联营公司 I]0 D*z  
association                                        联合，结合；协会，社团 n]snD1?KX  
assumption                                       假设，假定 ~\
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at a given date                                         在某一特定时日 zn/b\X/  
attestation                                         鉴证，公证 @M8vPH  
attestation service                             鉴证服务 _sC kBDl-  
audit adjustment                                审计调整 Gcd'-1  
audit areas                                        审计领域 17@#"uT0  
audit conclusion                                审计结论 K) {\wV="  
audit effectiveness                             审计效果 rWxQ;bb#  
audit efficiency                                  审计效率 ~ A4_  
audit engagement letter                      审计业务约定书 |9fGn@-  
audit evidence                                          审计证据 S'%!KGVe  
audit fee                                    审计费 TZ]o6Bb  
audit files                                          审计档案 <wO8=bem  
audit findings                                     审计中发现的事项 rT28q.  
audit implementation stage                        审计实施阶段 /|aD,JVN"  
audit mark                                        审计标识 AJR`ohh  
audit materiality                                 审计重要性 bs\7 juHt  
audit method                                     审计方法 h . R bdG  
audit objective                                         审计目标，审计目的 7Un5Y[FZo  
audit of financial statements                      会计报表审计，财务报表审计 {igVuZ(>en  
audit opinion                                     审计意见 b%D}mxbS  
audit period                                      被审计期间，被审计年度 a29rD$  
audit plan                                          审计计划 ff.;6R\  
audit planning                                    编制审计计划，制定审计计划，审计计划 Yp8GW1@  
audit planning stage                                  审计计划阶段 [Z{0 |NR  
audit procedure                                审计程序 Zh3hCxXa  
audit programme                               审计程序表，具体审计计划 EHcgWlTu  
audit report                                       审计报告 0ZjinWkR[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GN@(!V#/4  
audit report with a qualified opinion                 有保留意见的审计报告 t+m ug  
audit report with an adverse opinion                否定意见的审计报告 G5' HrV  
audit report with dual dates                      双重日期审计报告 j;_ >,\  
audit reporting stage                                 审计报告阶段 Gs
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audit responsibility                                   审计责任 9ZXEy }q57  
audit results                                      审计结果 } 2P,Z6L  
audit risk                                          审计风险 Tq`rc"&7u  
audit sampling                                          审计抽样 LGF5yRk  
audit sampling techniques                         审计抽样方法，审计抽样技术 _S;Fs|p_  
audit strategies                                  审计策略 "[p-I
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audit summary                                         审计总结，审计小结 tP]-u3  
audit team                                         审计小组 "I)`gy&  
audit test                                    审计测试 pZO`18z  
audit trail                                          审计轨迹 vIL q5iR  
audit work                                        审计工作 y%=t((.Z  
audit working paper                                 审计工作底稿 c(G;O)ikS  
audited financial statement                        审计会计报表，已审计财务报表 `w/`qG:dK  
Auditing Guidelines (the～)                      审计规范指南 MNZD-[  
auditing standards                             审计准则 |XoW Z,K  
audit-oriented working paper                          (审计)业务类工作底稿 k\`~v$R3  
authorisation                                     授权 s'^"s_j  
authorisation of transaction                       交易的授权 t+@UC+aW  
availability                                         可获得性 Zh,{e/j  
B ?Z[`sm  
balance                                      余额；差额；平衡 l8Ks{(wh
 
balance sheet                                    资产负债表 jj8h>"d  
bank                                                 银行 E4dN,^_ F!  
bank account                                    银行账户，银行户头 0N(o)WRv  
bank statement                                 银行对账单 pv9Z-WCix$  
barter transaction                              易货交易，以物换物交易 13KfI  
basis of audit                                    审计依据 y:+4-1  
basis of preparation                                (会计报表的)编制基础 =TG[isC/F9  
book of account                               账目，账簿 d-sK{ZC"y  
borrowing                                         借款，贷款，借债 tp3]?@0  
branch                                              分支，分支机构，分店 "~^#{q  
brought forward                                (账户余额等的)承上年，承上期，承上页 v6q oH)n  
budget                                              预算 -OPJB:7Z  
building                                      建筑物；大楼 u AmDXqJ3  
business conditions                                  业务情况，经营情况 UjrML  
business licence                               (企业等的)营业执照 k x26nDT(  
business relation                                业务关系 YdNmnB%J  
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