[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 ?=Z0N&}[  
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审计词汇英汉对照 O~#OVFJ9=  
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ability to continue as a going concern               持续经营能力 }JWk?  
acceptability                                     可接受性，可接受程度 QW%BKF!  
acceptable level of detection risk                     检查风险的可接受水平 &4l>_  
acceptance of engagement                       接受委托 le`_  
accepting the engagement for the first time              首次接受委托 8|#p
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access to asset                                         对资产的接触 {~d8
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according to                                     根据，依据，依照 OK9D
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account balance                                账户余额 ze%)fZI0f  
account for                                       对……进行会计处理，核算；解释 ut^^,w{o>  
accounting                                        会计，会计学 %g&i.2v  
accounting advisory serve                        会计咨询服务 Z,Tv8;  
accounting firm                                 会计师事务所 wms8z  
accounting information                      会计信息，会计资料 4q5bW+$Xj  
accounting period                             会计期间 |[lM2  
accounting policies                                   会计政策 PizPsJ|&  
accounting professional bodies                 会计职业组织，会计职业团体 |LDo<pE*V4  
accounting records                                   会计记录 KI
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accounting responsibility                           会计责任 3F0:v,+;  
accounting service                             会计服务 ]LhNP}c  
accounting standards                                会计准则 nMHs5'_y  
Accounting Standards for Business Enterprises       企业会计准则 (yel  
accounting system                             会计系统 G" Fd]'  
accounting treatment                                会计处理 xcYYo'U  
accuracy                                    准确性，精确性 xem:#>&r  
additional audit procedures                      追加审计程序 \Y
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addressee                                         收件人，收信人 Gv}h/zu-  
Administration of State-owned Assets  (the～)     国有资产管理局 =r:-CRq(  
administrative laws and regulations                 行政法规 v2Bks2  
adverse impact                                 不利影响，负面影响 )#dP:  
adverse opinion                                反对意见 q|%(47}z  
advisory group                                  咨询组，顾问组 }0Q6iHX@  
agency fee                                        代理费，代理费用 hQfxz,X  
aggregate                                          总计，合计为…… $u9y H Z  
alternation of document and record                 变造文件和记录 5sq#bvfJ o  
alternative audit procedures                      替代审计程序，备选审计程序 oY{r83h{  
amend                                              修改，修订 "+ji`{  
amortisation                                      摊销 ,wlh0;,  
analytical capacity                             分析能力 eID"&SSU  
analytical procedures                               分析性程序 bd2"k;H<o  
annual financial statements                        年度会计报表，年度财务报表 BS#@ehdig  
appendix                                          附录，附表 ET`;Tfq M  
applicable                                         适用的 :R<n{%~  
applicable laws and regulations                 适用的法规 +S:(cz80V  
application systems                                  应用系统 ;Q2p~-0Q  
apply consistently                              一贯地执行，一贯地实施 !58-3F%P  
appropriate                                       适当的，合适的； 65Ysg}x  
征用，挪用 % ;2x.  
appropriate authorization                          适当的授权 ;ePmN|rq;  
appropriateness of audit evidence                    审计证据的适当性 (yAQm pp  
approval                                    批准，核准 (+9_nAgZ,  
assertion                                    (会计报表上的)认定；确认 ?/~7\ '|Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >b0e"eGt  
asset                                                 资产，财产 v>$GVCY  
asset restructuring                             资产重组 Mnaoh:z  
assignment of duties                                 职责的划分 quU%9m \S`  
assistant                                     助理，助理人员 3e:"tus~  
associated company                                 联属公司，联营公司 ;{Y|n_  
association                                        联合，结合；协会，社团 UPPDs"  
assumption                                       假设，假定 fdN-Zq@'  
at a given date                                         在某一特定时日 Sg0 _l(  
attestation                                         鉴证，公证 ){")RrD(  
attestation service                             鉴证服务 ~/hP6*  
audit adjustment                                审计调整 >=i47-H  
audit areas                                        审计领域 BRV /7ao="  
audit conclusion                                审计结论 LC\Ys\/,U  
audit effectiveness                             审计效果 Vl?R?K=`~J  
audit efficiency                                  审计效率 lyx p:  
audit engagement letter                      审计业务约定书 >0i?}  
audit evidence                                          审计证据 PS@` =Z  
audit fee                                    审计费 #Qy*zU#9  
audit files                                          审计档案 >GgX-SZ%  
audit findings                                     审计中发现的事项 w-|i8%X  
audit implementation stage                        审计实施阶段 t4UKG&[a  
audit mark                                        审计标识 M>0=A  
audit materiality                                 审计重要性 Zcz)FP#  
audit method                                     审计方法 Om{[ <tL  
audit objective                                         审计目标，审计目的 2[Q*?N  
audit of financial statements                      会计报表审计，财务报表审计 H4 & d,8:m  
audit opinion                                     审计意见 oyJ/Oe {  
audit period                                      被审计期间，被审计年度 j46fQ  
audit plan                                          审计计划 oWo"`"P  
audit planning                                    编制审计计划，制定审计计划，审计计划 z(3mhMJY  
audit planning stage                                  审计计划阶段 EH]5ZZ[Z  
audit procedure                                审计程序 xK0VWi  
audit programme                               审计程序表，具体审计计划 +vLuzM-  
audit report                                       审计报告 o'%F*>#v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Sy'/%[+goJ  
audit report with a qualified opinion                 有保留意见的审计报告 ?'$=G4y&?  
audit report with an adverse opinion                否定意见的审计报告 @ MNL  
audit report with dual dates                      双重日期审计报告 qw0tw2|  
audit reporting stage                                 审计报告阶段 czb(&><  
audit responsibility                                   审计责任 b2H!{a"  
audit results                                      审计结果 ?a~=CC@  
audit risk                                          审计风险 3.Qf^p  
audit sampling                                          审计抽样 J~DP*}~XK  
audit sampling techniques                         审计抽样方法，审计抽样技术 -Z<e`iFQS  
audit strategies                                  审计策略 x-U:T.+{  
audit summary                                         审计总结，审计小结 /^#k/z  
audit team                                         审计小组 .?_wcp=  
audit test                                    审计测试 DhY9)>4M  
audit trail                                          审计轨迹 M`KrB5a+6  
audit work                                        审计工作 ph30/*8  
audit working paper                                 审计工作底稿 \h :Rw|  
audited financial statement                        审计会计报表，已审计财务报表 "(/|[7D)  
Auditing Guidelines (the～)                      审计规范指南 R?>a UFM  
auditing standards                             审计准则 r1-?mMSU&  
audit-oriented working paper                          (审计)业务类工作底稿 %zd1\We  
authorisation                                     授权 //e.p6"8h  
authorisation of transaction                       交易的授权 TpZ) wC  
availability                                         可获得性 M[R, m_p  
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balance                                      余额；差额；平衡 3oxQ[. o  
balance sheet                                    资产负债表 t\{q,4  
bank                                                 银行 cIja^xD  
bank account                                    银行账户，银行户头 L`x :Y>C(  
bank statement                                 银行对账单 }9:\#  
barter transaction                              易货交易，以物换物交易 L,waQk / @  
basis of audit                                    审计依据 =a?l@dI]  
basis of preparation                                (会计报表的)编制基础 \?GUGs  
book of account                               账目，账簿 vjZX8KAiZ  
borrowing                                         借款，贷款，借债 f>waFu-  
branch                                              分支，分支机构，分店 s3_i5,y  
brought forward                                (账户余额等的)承上年，承上期，承上页 T {(6*^g<B  
budget                                              预算 ')bx1gc(?  
building                                      建筑物；大楼 cpFw]w%]  
business conditions                                  业务情况，经营情况 y$*Tbzp  
business licence                               (企业等的)营业执照 z.]t_`KuF9  
business relation                                业务关系 6O$OM  
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