[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 F82_#|kpS  
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审计词汇英汉对照 #x;i R8^
  
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ability to continue as a going concern               持续经营能力 F7zBm53  
acceptability                                     可接受性，可接受程度 71ctjU`U2  
acceptable level of detection risk                     检查风险的可接受水平 &\, ZtaB  
acceptance of engagement                       接受委托 'rwnAr  
accepting the engagement for the first time              首次接受委托 0*KU"J cXd  
access to asset                                         对资产的接触 m# ]VdO'f  
according to                                     根据，依据，依照 J9 iQW  
account balance                                账户余额 OK}+:Y  
account for                                       对……进行会计处理，核算；解释 n-7|{1U  
accounting                                        会计，会计学 ^gpswhp 5  
accounting advisory serve                        会计咨询服务 LL1HDG>l  
accounting firm                                 会计师事务所 r-$SF5uv  
accounting information                      会计信息，会计资料 )0I;+9:D=  
accounting period                             会计期间 R8lBhLs  
accounting policies                                   会计政策 wv8WqYV  
accounting professional bodies                 会计职业组织，会计职业团体 ta-kqt!'  
accounting records                                   会计记录 BtN@P23>k.  
accounting responsibility                           会计责任 qh)o44/ $  
accounting service                             会计服务 Q!<b"8V]  
accounting standards                                会计准则 6R+m;'  
Accounting Standards for Business Enterprises       企业会计准则 M"eiKX  
accounting system                             会计系统 MDCK@?\  
accounting treatment                                会计处理 od\Q<Jm}  
accuracy                                    准确性，精确性 PKhH0O\_U  
additional audit procedures                      追加审计程序 O)qedy*&  
addressee                                         收件人，收信人 `4'['x  
Administration of State-owned Assets  (the～)     国有资产管理局 hi I`ot  
administrative laws and regulations                 行政法规 H"H&uA9"  
adverse impact                                 不利影响，负面影响 G:e9}  
adverse opinion                                反对意见 'W/E*O6BY  
advisory group                                  咨询组，顾问组 rQ^$)%uP  
agency fee                                        代理费，代理费用 8Ilg[Drj*  
aggregate                                          总计，合计为…… i-'rS/R  
alternation of document and record                 变造文件和记录 8pfQAzl  
alternative audit procedures                      替代审计程序，备选审计程序 mRT`'f xK  
amend                                              修改，修订 (0Xgv3wd  
amortisation                                      摊销 MH+t`/E0]  
analytical capacity                             分析能力 ?th`5K30  
analytical procedures                               分析性程序 $4\,a^  
annual financial statements                        年度会计报表，年度财务报表 5__8+R  
appendix                                          附录，附表 0?]*-wvp  
applicable                                         适用的 t7#C&B  
applicable laws and regulations                 适用的法规 ;=IGl:  
application systems                                  应用系统 VemgG)\  
apply consistently                              一贯地执行，一贯地实施 6^pddGIG  
appropriate                                       适当的，合适的； AKVll  
征用，挪用 X#
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appropriate authorization                          适当的授权 c[4H  
appropriateness of audit evidence                    审计证据的适当性 k{3:$, b  
approval                                    批准，核准 E}aTH  
assertion                                    (会计报表上的)认定；确认 ceDe!Iu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x(nWyVB  
asset                                                 资产，财产 jOppru5U  
asset restructuring                             资产重组 "Ldi<xq%xl  
assignment of duties                                 职责的划分 V/Q~NXN  
assistant                                     助理，助理人员 8m0Gx
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associated company                                 联属公司，联营公司 $\xS~w  
association                                        联合，结合；协会，社团 ]~:9b[G2  
assumption                                       假设，假定 D=U"L-rRs  
at a given date                                         在某一特定时日 E"e<9  
attestation                                         鉴证，公证 Y3+G
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attestation service                             鉴证服务 Nb2]}; O  
audit adjustment                                审计调整 A`|OPi)  
audit areas                                        审计领域 $okGqu8z.O  
audit conclusion                                审计结论 Farcd!}  
audit effectiveness                             审计效果 MXWCYi  
audit efficiency                                  审计效率 9|Cu2  
audit engagement letter                      审计业务约定书 2 w2JFdm  
audit evidence                                          审计证据 Yl[GO}M  
audit fee                                    审计费 =6Dz<Lq  
audit files                                          审计档案 je6H}eWTC6  
audit findings                                     审计中发现的事项 t =ErJ  
audit implementation stage                        审计实施阶段 !Jt Vp&?  
audit mark                                        审计标识 P>/n!1c  
audit materiality                                 审计重要性 0p\cDrB?  
audit method                                     审计方法 >y%*HC!G  
audit objective                                         审计目标，审计目的 ENwDW#U9  
audit of financial statements                      会计报表审计，财务报表审计 x j6-~<  
audit opinion                                     审计意见 >1[Hk0 <x  
audit period                                      被审计期间，被审计年度 v%(2l|M  
audit plan                                          审计计划 d Ybb>rlu  
audit planning                                    编制审计计划，制定审计计划，审计计划 X8uVet]D~  
audit planning stage                                  审计计划阶段 PT7L65  
audit procedure                                审计程序 \8%64ZL`  
audit programme                               审计程序表，具体审计计划 -I7"9}j3  
audit report                                       审计报告 T!.6@g`x>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <4,n6$E  
audit report with a qualified opinion                 有保留意见的审计报告 LOf0_g/  
audit report with an adverse opinion                否定意见的审计报告 E9_aNYD
 
audit report with dual dates                      双重日期审计报告 H-GlCVq~  
audit reporting stage                                 审计报告阶段 U$R+&@;  
audit responsibility                                   审计责任 kYwk'\s  
audit results                                      审计结果 k23*F0Dv  
audit risk                                          审计风险 md_9bq/w  
audit sampling                                          审计抽样 @#q>(Ox%  
audit sampling techniques                         审计抽样方法，审计抽样技术 Np>[mNmga  
audit strategies                                  审计策略 ^&iUC&8W  
audit summary                                         审计总结，审计小结 ^J3\ U{B  
audit team                                         审计小组 bq 5tEn  
audit test                                    审计测试 Wb:jZ  
audit trail                                          审计轨迹 ngM>Tzirt  
audit work                                        审计工作 \
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audit working paper                                 审计工作底稿 iGmBG1a\  
audited financial statement                        审计会计报表，已审计财务报表 TY[{)aH{S  
Auditing Guidelines (the～)                      审计规范指南 G<9UL*HU  
auditing standards                             审计准则 trL:qD+{(  
audit-oriented working paper                          (审计)业务类工作底稿 \M>}-j`v  
authorisation                                     授权 $Yh7N5XH,  
authorisation of transaction                       交易的授权 Mq!03q6  
availability                                         可获得性 2x-67_BHY=  
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balance                                      余额；差额；平衡 p!<Y 'G  
balance sheet                                    资产负债表 kIS_6!
 
bank                                                 银行 ydOJ^Yty  
bank account                                    银行账户，银行户头 FBpf_=(_1  
bank statement                                 银行对账单 Ie(vTP1Cj  
barter transaction                              易货交易，以物换物交易 zj.;O#hW  
basis of audit                                    审计依据 2 F3U,}  
basis of preparation                                (会计报表的)编制基础 a=*
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book of account                               账目，账簿 F+r3~T%  
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 J%c4-'l  
brought forward                                (账户余额等的)承上年，承上期，承上页 %dMq'j  
budget                                              预算 fI@4 v\  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 Wh4`Iv \.  
business licence                               (企业等的)营业执照 Op^r}7
 
business relation                                业务关系 )0Av:
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