[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 hp}rCy|01  
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审计词汇英汉对照 W~i0.rg|>  
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ability to continue as a going concern               持续经营能力 vp d!|/  
acceptability                                     可接受性，可接受程度 S"
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acceptable level of detection risk                     检查风险的可接受水平 ;i+(Q%LO  
acceptance of engagement                       接受委托 *laFG<;  
accepting the engagement for the first time              首次接受委托 j.+,c#hFo
 
access to asset                                         对资产的接触 2(e;pM2Dq  
according to                                     根据，依据，依照 V/R@=[  
account balance                                账户余额 a{%EHL,F  
account for                                       对……进行会计处理，核算；解释 /w2IL7}  
accounting                                        会计，会计学 dr(e)eD(R>  
accounting advisory serve                        会计咨询服务 NA/Sv"7om  
accounting firm                                 会计师事务所 /^&$ma\  
accounting information                      会计信息，会计资料 _n4`mL8>kH  
accounting period                             会计期间  60f%J1u  
accounting policies                                   会计政策 9jl\H6JY|  
accounting professional bodies                 会计职业组织，会计职业团体 o$*DFvk  
accounting records                                   会计记录 *]kE3  
accounting responsibility                           会计责任 Yx ;j  
accounting service                             会计服务 mt e3k=17  
accounting standards                                会计准则 OT)`)PZ"  
Accounting Standards for Business Enterprises       企业会计准则 qPhVc9D#  
accounting system                             会计系统 &;GoCU Le  
accounting treatment                                会计处理 y4!fu<[i  
accuracy                                    准确性，精确性 B8upv~U6  
additional audit procedures                      追加审计程序 y6s/S.  
addressee                                         收件人，收信人 #}Ays#wA>?  
Administration of State-owned Assets  (the～)     国有资产管理局 m^)\P?M5|  
administrative laws and regulations                 行政法规 TFhYu  
adverse impact                                 不利影响，负面影响 pMp@W`i^6  
adverse opinion                                反对意见 L9whgXD  
advisory group                                  咨询组，顾问组 +yHzp    
agency fee                                        代理费，代理费用 Xa&:Hg<  
aggregate                                          总计，合计为…… :b#5cMUe  
alternation of document and record                 变造文件和记录 aIWpgUd`  
alternative audit procedures                      替代审计程序，备选审计程序 jd 8g0^  
amend                                              修改，修订 f9n4/(Cy  
amortisation                                      摊销 u/\
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analytical capacity                             分析能力 g)MLgjj  
analytical procedures                               分析性程序 y
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annual financial statements                        年度会计报表，年度财务报表 :4COPUBpPV  
appendix                                          附录，附表 ' 94HVag  
applicable                                         适用的 p cm1IwR`  
applicable laws and regulations                 适用的法规 -**fT?n  
application systems                                  应用系统 -r0oO~ KT  
apply consistently                              一贯地执行，一贯地实施 #KtV4)(  
appropriate                                       适当的，合适的； BMhuM~?(  
征用，挪用 0upZ4eN  
appropriate authorization                          适当的授权 52.hJNq#L  
appropriateness of audit evidence                    审计证据的适当性 uuCVI2|  
approval                                    批准，核准 EkN>5).  
assertion                                    (会计报表上的)认定；确认 ?/p."N:]H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z \-  
asset                                                 资产，财产 CR|>?9V  
asset restructuring                             资产重组 YeF'r.Y  
assignment of duties                                 职责的划分 HlX7A1i/  
assistant                                     助理，助理人员 $g#d1u0q  
associated company                                 联属公司，联营公司 RWn#"~  
association                                        联合，结合；协会，社团 ,z0E2  
assumption                                       假设，假定 u)ZZ/|  
at a given date                                         在某一特定时日 Aq/wa6^%  
attestation                                         鉴证，公证 +,9Mufh  
attestation service                             鉴证服务 -ktYS(8&  
audit adjustment                                审计调整 k_%maJkXp  
audit areas                                        审计领域 [{_K[5i  
audit conclusion                                审计结论 D/WzYc2h]  
audit effectiveness                             审计效果 P~"""3de4  
audit efficiency                                  审计效率 Z?w=-  
audit engagement letter                      审计业务约定书 v/wR)9  
audit evidence                                          审计证据 HYg7B  
audit fee                                    审计费 m$ q*  
audit files                                          审计档案 ]O+Nl5*  
audit findings                                     审计中发现的事项 /bqJ6$  
audit implementation stage                        审计实施阶段 a3(f\MMxE  
audit mark                                        审计标识 ]g9n#$|.  
audit materiality                                 审计重要性 [dXRo rd  
audit method                                     审计方法 ?T
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audit objective                                         审计目标，审计目的 5d82Ms  
audit of financial statements                      会计报表审计，财务报表审计 2wgdrO|B  
audit opinion                                     审计意见 11yS2D   
audit period                                      被审计期间，被审计年度 0'*'%Iga  
audit plan                                          审计计划 );x[1*e  
audit planning                                    编制审计计划，制定审计计划，审计计划 oga0h'  
audit planning stage                                  审计计划阶段 :.\h.H;  
audit procedure                                审计程序 _Hq)mF  
audit programme                               审计程序表，具体审计计划 9M-/{D^+<  
audit report                                       审计报告 O,KlZf_B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VnMiZAHR  
audit report with a qualified opinion                 有保留意见的审计报告 N" oJ3-~  
audit report with an adverse opinion                否定意见的审计报告 )$I"LyK)  
audit report with dual dates                      双重日期审计报告 cGjkx3l*  
audit reporting stage                                 审计报告阶段 O<w7PS  
audit responsibility                                   审计责任 ,1e@Y~eZ  
audit results                                      审计结果 CB?H`R pC.  
audit risk                                          审计风险 {eo?vA8SE  
audit sampling                                          审计抽样 {{_,YO^w  
audit sampling techniques                         审计抽样方法，审计抽样技术 \R<OT%8  
audit strategies                                  审计策略 & |o V\L  
audit summary                                         审计总结，审计小结 $d7{q3K&1  
audit team                                         审计小组 4'# _b  
audit test                                    审计测试 &Lgi  
audit trail                                          审计轨迹 WR"p2=  
audit work                                        审计工作 R2[!h1nZ  
audit working paper                                 审计工作底稿 =" ).W\,  
audited financial statement                        审计会计报表，已审计财务报表 5($ '@u  
Auditing Guidelines (the～)                      审计规范指南 rk(0w|zR+  
auditing standards                             审计准则 %5H>tG`]  
audit-oriented working paper                          (审计)业务类工作底稿 -n'%MT=Cd  
authorisation                                     授权 D$c4's`5  
authorisation of transaction                       交易的授权 Y~M H  
availability                                         可获得性 \7,'o] >M-  
B /-ky 'S9  
balance                                      余额；差额；平衡 Ss7XjWP.}  
balance sheet                                    资产负债表 x; R9Gc[5  
bank                                                 银行 $e
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bank account                                    银行账户，银行户头 c^8y/wfok  
bank statement                                 银行对账单 l=J
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barter transaction                              易货交易，以物换物交易 ~UJ_Rr54  
basis of audit                                    审计依据 ouUU(jj02  
basis of preparation                                (会计报表的)编制基础 3^zOG2  
book of account                               账目，账簿 >j$CM:w  
borrowing                                         借款，贷款，借债 1%6}m`3  
branch                                              分支，分支机构，分店 pc%_:>  
brought forward                                (账户余额等的)承上年，承上期，承上页 4%k_c79>  
budget                                              预算 "$BWP  
building                                      建筑物；大楼 ]={{$}8.  
business conditions                                  业务情况，经营情况 AHR%3W  
business licence                               (企业等的)营业执照 `4 A%BKYB  
business relation                                业务关系 "L" 6jT  
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