[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 6=;:[
 
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审计词汇英汉对照 fLe~X!#HF  
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ability to continue as a going concern               持续经营能力 <uuumi-!%G  
acceptability                                     可接受性，可接受程度 |Ml~Pm pp  
acceptable level of detection risk                     检查风险的可接受水平 kD#n/RBgf  
acceptance of engagement                       接受委托  Lw\u{E@  
accepting the engagement for the first time              首次接受委托 WkuCnT  
access to asset                                         对资产的接触 rL-R-;Ca  
according to                                     根据，依据，依照 qO"QSSbZqQ  
account balance                                账户余额 ~5HT_B U=  
account for                                       对……进行会计处理，核算；解释 9:{<:1?  
accounting                                        会计，会计学 f![] :L  
accounting advisory serve                        会计咨询服务 X )!XR/?  
accounting firm                                 会计师事务所 y tY\&m  
accounting information                      会计信息，会计资料 ^^v3iCT  
accounting period                             会计期间 E,m|E]WP  
accounting policies                                   会计政策 ~ =u8H  
accounting professional bodies                 会计职业组织，会计职业团体 aE'nW_f  
accounting records                                   会计记录 sa+ JN^[X  
accounting responsibility                           会计责任 3?B1oIHQ  
accounting service                             会计服务 5&8BO1V.  
accounting standards                                会计准则 vt5w(}v(  
Accounting Standards for Business Enterprises       企业会计准则 nDvfb*\  
accounting system                             会计系统 MQP9^+f)O?  
accounting treatment                                会计处理 R%3yxnM*  
accuracy                                    准确性，精确性 N 8[rWJ#  
additional audit procedures                      追加审计程序 XdJD"|,h  
addressee                                         收件人，收信人 ^P9mJ:  
Administration of State-owned Assets  (the～)     国有资产管理局 =u2~=t=LV  
administrative laws and regulations                 行政法规 -Hm"Dx  
adverse impact                                 不利影响，负面影响 1<vJuF^  
adverse opinion                                反对意见 )r.Wge  
advisory group                                  咨询组，顾问组 H}r]j\  
agency fee                                        代理费，代理费用 c$1
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aggregate                                          总计，合计为…… 9C \}bT  
alternation of document and record                 变造文件和记录 $?F_Qsy{d  
alternative audit procedures                      替代审计程序，备选审计程序 &n| <NF  
amend                                              修改，修订 j(y<oxh  
amortisation                                      摊销 s#5#WNzP  
analytical capacity                             分析能力 _t-6m2A  
analytical procedures                               分析性程序 l0G{{R0Y  
annual financial statements                        年度会计报表，年度财务报表 yr+QV:oVA  
appendix                                          附录，附表 !!L'{beF  
applicable                                         适用的 FZgf"XM >  
applicable laws and regulations                 适用的法规 X}'rPz\Lu  
application systems                                  应用系统 )$p36dWl  
apply consistently                              一贯地执行，一贯地实施 #Tc`W_-  
appropriate                                       适当的，合适的； Ly(
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征用，挪用 /HUT6B  
appropriate authorization                          适当的授权 N$>Ml!J  
appropriateness of audit evidence                    审计证据的适当性 f=91 Z_M  
approval                                    批准，核准 (tA[]ne2  
assertion                                    (会计报表上的)认定；确认 7a_8007$l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VJ#ys_W  
asset                                                 资产，财产 h*^JFZb  
asset restructuring                             资产重组 ?MywA'N@x  
assignment of duties                                 职责的划分 NCg("n,jx  
assistant                                     助理，助理人员 +ase>'<N#  
associated company                                 联属公司，联营公司 9=}#.W3.  
association                                        联合，结合；协会，社团 r2f%E:-0G  
assumption                                       假设，假定 t ~qSiHw  
at a given date                                         在某一特定时日 ]foS.D,  
attestation                                         鉴证，公证 r
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attestation service                             鉴证服务 *As"U99(  
audit adjustment                                审计调整 L__{U_p  
audit areas                                        审计领域 %ly&~&0  
audit conclusion                                审计结论 0>m$e(Z  
audit effectiveness                             审计效果 EiD41N  
audit efficiency                                  审计效率 EQoK\.; G~  
audit engagement letter                      审计业务约定书 ,&,XcbJ  
audit evidence                                          审计证据 ,^C G\);  
audit fee                                    审计费
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audit files                                          审计档案 E @r &K  
audit findings                                     审计中发现的事项 xX%{i0E  
audit implementation stage                        审计实施阶段 }`Wo(E}O  
audit mark                                        审计标识 .`KzA]& #  
audit materiality                                 审计重要性 Foj|1zJS_  
audit method                                     审计方法 *B4OvHi)'  
audit objective                                         审计目标，审计目的 rLeQBp'  
audit of financial statements                      会计报表审计，财务报表审计 DQ$m@_/4w  
audit opinion                                     审计意见 S^1ZsD.  
audit period                                      被审计期间，被审计年度 .,VLQbtg  
audit plan                                          审计计划 `+."X1  
audit planning                                    编制审计计划，制定审计计划，审计计划 "8)%XSb  
audit planning stage                                  审计计划阶段 h+_:zWU  
audit procedure                                审计程序 guCCu2OTA%  
audit programme                               审计程序表，具体审计计划 2ETv H~23  
audit report                                       审计报告 :V6t5I'_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7<:o4\q?m  
audit report with a qualified opinion                 有保留意见的审计报告 \0i0#Dt9  
audit report with an adverse opinion                否定意见的审计报告 SPe%9J+   
audit report with dual dates                      双重日期审计报告 6e|uA7i 4  
audit reporting stage                                 审计报告阶段 ME>Sh~C\  
audit responsibility                                   审计责任 Ei
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audit results                                      审计结果 8YPX8d8u  
audit risk                                          审计风险 lV./K;\T  
audit sampling                                          审计抽样 //3fgol y  
audit sampling techniques                         审计抽样方法，审计抽样技术 Qo]qs+  
audit strategies                                  审计策略 m1K4_a)^[  
audit summary                                         审计总结，审计小结 !gsrPM  
audit team                                         审计小组 7#&Q-3\:  
audit test                                    审计测试 wU/fGg*M2  
audit trail                                          审计轨迹 UZ-pN_!Z:  
audit work                                        审计工作 =Y
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audit working paper                                 审计工作底稿 ]l=CiG4!M  
audited financial statement                        审计会计报表，已审计财务报表  +s7w@  
Auditing Guidelines (the～)                      审计规范指南 b"Nd8f[  
auditing standards                             审计准则 0<<ATw$aQ  
audit-oriented working paper                          (审计)业务类工作底稿 gLFSZ  
authorisation                                     授权 EpT^r8I  
authorisation of transaction                       交易的授权 J }bLp Z  
availability                                         可获得性 :"nh76xg<  
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balance                                      余额；差额；平衡 hq&9S{E p  
balance sheet                                    资产负债表 3
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bank                                                 银行 |<8Fa%!HHc  
bank account                                    银行账户，银行户头 YJDJj x  
bank statement                                 银行对账单 4UPxV"H  
barter transaction                              易货交易，以物换物交易 -) +B!"1  
basis of audit                                    审计依据 [T3%Xt'4  
basis of preparation                                (会计报表的)编制基础 X-CoC   
book of account                               账目，账簿 4qd(a)NdY  
borrowing                                         借款，贷款，借债 szqR1A  
branch                                              分支，分支机构，分店 Hkf]=kPy*  
brought forward                                (账户余额等的)承上年，承上期，承上页 E8lq2r=  
budget                                              预算 7pyaHe  
building                                      建筑物；大楼 !
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business conditions                                  业务情况，经营情况 #*S.26P^4  
business licence                               (企业等的)营业执照 .WBp!*4  
business relation                                业务关系 XrXW6s;Z  
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