[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 PTu~PVbp4  
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审计词汇英汉对照 hJ+;N  
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ability to continue as a going concern               持续经营能力 "]%.%
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acceptability                                     可接受性，可接受程度 "Q:m0P xb  
acceptable level of detection risk                     检查风险的可接受水平 ?#8s=t  
acceptance of engagement                       接受委托 u0;FQr2  
accepting the engagement for the first time              首次接受委托 <bPn<QI  
access to asset                                         对资产的接触 >f [Lb|t  
according to                                     根据，依据，依照 ?mK`W
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account balance                                账户余额 Zd/ACZ[  
account for                                       对……进行会计处理，核算；解释 !H`! KBW  
accounting                                        会计，会计学 #6[7q6{4  
accounting advisory serve                        会计咨询服务 YQzs0t ,  
accounting firm                                 会计师事务所 ^K4#_H#"  
accounting information                      会计信息，会计资料 QMGMXa  
accounting period                             会计期间 1D42+
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accounting policies                                   会计政策 3Z*'  
accounting professional bodies                 会计职业组织，会计职业团体 k!gf
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accounting records                                   会计记录 }c>[m,lz  
accounting responsibility                           会计责任 vHY."$|H  
accounting service                             会计服务 w6k\po=  
accounting standards                                会计准则 hw?'aXK{  
Accounting Standards for Business Enterprises       企业会计准则 o(,u"c/Or  
accounting system                             会计系统 *&b~cyC  
accounting treatment                                会计处理 QU/Q5k  
accuracy                                    准确性，精确性 yq{k: )  
additional audit procedures                      追加审计程序 jP{LMmV  
addressee                                         收件人，收信人 9/rX%  
Administration of State-owned Assets  (the～)     国有资产管理局 RO-ABFEi(  
administrative laws and regulations                 行政法规 U"} ml  
adverse impact                                 不利影响，负面影响 f)xHSF"  
adverse opinion                                反对意见  rBv  
advisory group                                  咨询组，顾问组 6Q&R,"!$p  
agency fee                                        代理费，代理费用 . Q3GA0O  
aggregate                                          总计，合计为…… %Lec\(-4L  
alternation of document and record                 变造文件和记录 Mf0XQ3n`H  
alternative audit procedures                      替代审计程序，备选审计程序 ~/hyf]*j  
amend                                              修改，修订 s6k,'`.  
amortisation                                      摊销 e MPkk=V  
analytical capacity                             分析能力 CwKo'PAJ  
analytical procedures                               分析性程序 rz c}2I  
annual financial statements                        年度会计报表，年度财务报表 [KIK} :  
appendix                                          附录，附表 xP<cF  
applicable                                         适用的 p)d0
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applicable laws and regulations                 适用的法规 $:I~y| !1  
application systems                                  应用系统 :eQ?gM!,  
apply consistently                              一贯地执行，一贯地实施 P 0xInW F  
appropriate                                       适当的，合适的； \29a@ 6  
征用，挪用 , nqG* o  
appropriate authorization                          适当的授权 a}3sG_(Y  
appropriateness of audit evidence                    审计证据的适当性 )NeI]p  
approval                                    批准，核准 r
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assertion                                    (会计报表上的)认定；确认 [TiOh'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zmf`}j[  
asset                                                 资产，财产 wv>uT{g#  
asset restructuring                             资产重组 (\ `knsE!  
assignment of duties                                 职责的划分 m2[q*k]AtS  
assistant                                     助理，助理人员 J]8nbl  
associated company                                 联属公司，联营公司 }-H<wQ&x  
association                                        联合，结合；协会，社团 , 5jE9  
assumption                                       假设，假定 k'uN2m  
at a given date                                         在某一特定时日 )Yvf9dl  
attestation                                         鉴证，公证 _@3?yv~ D  
attestation service                             鉴证服务 OczVObbS  
audit adjustment                                审计调整 |t^7L )&y  
audit areas                                        审计领域 k$nQY  
audit conclusion                                审计结论 WDr'w'  
audit effectiveness                             审计效果 >Zk$q~'+  
audit efficiency                                  审计效率 {s}@$rW  
audit engagement letter                      审计业务约定书 *bu/Ko]  
audit evidence                                          审计证据 l^x5m]Kt  
audit fee                                    审计费 uX*H2"A  
audit files                                          审计档案 k~WX6rEJ  
audit findings                                     审计中发现的事项 BJDe1W3;'  
audit implementation stage                        审计实施阶段 <lh+mrXm  
audit mark                                        审计标识 O/M\Q  
audit materiality                                 审计重要性 \HFeEEKH  
audit method                                     审计方法 WAlsh
  
audit objective                                         审计目标，审计目的 "WOY`su>  
audit of financial statements                      会计报表审计，财务报表审计 N%{&%C6{  
audit opinion                                     审计意见 vS%r_gf(  
audit period                                      被审计期间，被审计年度 JFVal#  
audit plan                                          审计计划 1bb~u /j
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audit planning                                    编制审计计划，制定审计计划，审计计划 X$w ,zb\  
audit planning stage                                  审计计划阶段 wXf_2qB9  
audit procedure                                审计程序 K1O0/2O  
audit programme                               审计程序表，具体审计计划 )P\Vd #  
audit report                                       审计报告 [nBlHI;&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :70cOt~Z  
audit report with a qualified opinion                 有保留意见的审计报告 }YHoWYR  
audit report with an adverse opinion                否定意见的审计报告 }?xu/C  
audit report with dual dates                      双重日期审计报告 0IoS|P}6a  
audit reporting stage                                 审计报告阶段 C. dN)?O  
audit responsibility                                   审计责任 E!J;bX5  
audit results                                      审计结果 O.S(H1z<G  
audit risk                                          审计风险 l+S08IZ  
audit sampling                                          审计抽样 ;Dg8>  
audit sampling techniques                         审计抽样方法，审计抽样技术 UahFs  
audit strategies                                  审计策略 3X,9K23T  
audit summary                                         审计总结，审计小结 'M2Jw8i  
audit team                                         审计小组 yjZxD[ Z  
audit test                                    审计测试 ;3NA,JA#Y  
audit trail                                          审计轨迹 O G#By6O  
audit work                                        审计工作 ?1 $.^  
audit working paper                                 审计工作底稿 0%.l|~CE&  
audited financial statement                        审计会计报表，已审计财务报表 lqe;lWC0Z  
Auditing Guidelines (the～)                      审计规范指南 rgheq<B:  
auditing standards                             审计准则 ?}y?e}y*xZ  
audit-oriented working paper                          (审计)业务类工作底稿 dL5u-<y&  
authorisation                                     授权 <\@JbL*  
authorisation of transaction                       交易的授权 Qy |*[  
availability                                         可获得性 Jla ;^X  
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balance                                      余额；差额；平衡 rWI6L3,i+  
balance sheet                                    资产负债表 hp6S *d  
bank                                                 银行 3B95t-  
bank account                                    银行账户，银行户头 'Uqz,  
bank statement                                 银行对账单 dC;@ Fn  
barter transaction                              易货交易，以物换物交易 W@jBX{k  
basis of audit                                    审计依据 U.UN=uv_  
basis of preparation                                (会计报表的)编制基础 h_L-M}{OG  
book of account                               账目，账簿 +K2jYgy  
borrowing                                         借款，贷款，借债 ;,n{6`  
branch                                              分支，分支机构，分店 I$v*SeVHE  
brought forward                                (账户余额等的)承上年，承上期，承上页 aLTC#c%U  
budget                                              预算 O7bTu<h=  
building                                      建筑物；大楼 4)ez0[i$X  
business conditions                                  业务情况，经营情况 %{s<h6{R  
business licence                               (企业等的)营业执照 };!S2+  
business relation                                业务关系 /,A:HM>B  
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