[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 !6s]p%{V  
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审计词汇英汉对照 @oMl^UYM=  
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ability to continue as a going concern               持续经营能力 Ti5"a<R4m6  
acceptability                                     可接受性，可接受程度 V}G;oz&>)  
acceptable level of detection risk                     检查风险的可接受水平 d[ce3':z  
acceptance of engagement                       接受委托 vmtmiN8;d  
accepting the engagement for the first time              首次接受委托 4-xg+*()  
access to asset                                         对资产的接触 maQOU1  
according to                                     根据，依据，依照 Y3luU&'  
account balance                                账户余额 Bq\WG= Fd  
account for                                       对……进行会计处理，核算；解释 (Z>vbi%  
accounting                                        会计，会计学 nyd'79~>G  
accounting advisory serve                        会计咨询服务 W4AFa>h  
accounting firm                                 会计师事务所 'p'nAB''!  
accounting information                      会计信息，会计资料 9kU|?JE  
accounting period                             会计期间 55x.Q  
accounting policies                                   会计政策 )$FwB6^  
accounting professional bodies                 会计职业组织，会计职业团体 (K>4^E8  
accounting records                                   会计记录 E`3[62C  
accounting responsibility                           会计责任 UrB{jS?  
accounting service                             会计服务 _d3/="=  
accounting standards                                会计准则 *IC9))PGJ  
Accounting Standards for Business Enterprises       企业会计准则 }nNCgH  
accounting system                             会计系统 =ThacZHb8  
accounting treatment                                会计处理 :B4X/  
accuracy                                    准确性，精确性 ()@+QE$  
additional audit procedures                      追加审计程序 cz*Z/5XH  
addressee                                         收件人，收信人 >K;C?gHo  
Administration of State-owned Assets  (the～)     国有资产管理局 :U#4H;kk~j  
administrative laws and regulations                 行政法规 j&=!F3[  
adverse impact                                 不利影响，负面影响 +t;j5\HS  
adverse opinion                                反对意见 H52] Zm  
advisory group                                  咨询组，顾问组 +Tp>3Jh2  
agency fee                                        代理费，代理费用 ob>2SU[Y  
aggregate                                          总计，合计为…… ,7|2K&C5  
alternation of document and record                 变造文件和记录 lA7\c#  
alternative audit procedures                      替代审计程序，备选审计程序 r}])V[V  
amend                                              修改，修订 e@crM'R7Lo  
amortisation                                      摊销 yi3Cd@t({{  
analytical capacity                             分析能力 '${xZrzmt  
analytical procedures                               分析性程序 ^Zw1X6C5~  
annual financial statements                        年度会计报表，年度财务报表 &]HY:   
appendix                                          附录，附表 d+Jj4OnP  
applicable                                         适用的 <al/>7z' O  
applicable laws and regulations                 适用的法规 ZZ{ :f+=?$  
application systems                                  应用系统 "EC,#$e%ev  
apply consistently                              一贯地执行，一贯地实施 IG~d7rh"  
appropriate                                       适当的，合适的； 5J8U] :Y)  
征用，挪用 @
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appropriate authorization                          适当的授权 cYp]zn+6  
appropriateness of audit evidence                    审计证据的适当性 AE 2>smp5@  
approval                                    批准，核准 ;?0k>  
assertion                                    (会计报表上的)认定；确认 V,)bw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ue{0X\[P<  
asset                                                 资产，财产 ?Dk&5d^d  
asset restructuring                             资产重组 Mk@%Wuxg2  
assignment of duties                                 职责的划分 7LY4q/  
assistant                                     助理，助理人员 v9s/!<j  
associated company                                 联属公司，联营公司 n$}Cj}eju  
association                                        联合，结合；协会，社团 YYUWBnf30G  
assumption                                       假设，假定 U(cV#@Y  
at a given date                                         在某一特定时日 wqLY \  
attestation                                         鉴证，公证 ?4,e?S6,[  
attestation service                             鉴证服务 =tE7XC3X_  
audit adjustment                                审计调整 yb:Xjg7   
audit areas                                        审计领域 B'L l\<mq@  
audit conclusion                                审计结论 2-*zevPiG=  
audit effectiveness                             审计效果 V
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audit efficiency                                  审计效率 *CtOQ  
audit engagement letter                      审计业务约定书 'X
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audit evidence                                          审计证据 .A`Q!  
audit fee                                    审计费 9'|NF<  
audit files                                          审计档案 c~a:i=y67  
audit findings                                     审计中发现的事项 MxO0#  
audit implementation stage                        审计实施阶段 'X$2gD3c9  
audit mark                                        审计标识 Oy^)lF/  
audit materiality                                 审计重要性 o%E^41
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audit method                                     审计方法 HG/`5$L +}  
audit objective                                         审计目标，审计目的 DPE]<oM  
audit of financial statements                      会计报表审计，财务报表审计 s<t*g]0`/  
audit opinion                                     审计意见 ah\yw  
audit period                                      被审计期间，被审计年度 ~;A36M-[.  
audit plan                                          审计计划 w{1DwCLKq  
audit planning                                    编制审计计划，制定审计计划，审计计划 OTNcNY  
audit planning stage                                  审计计划阶段 &nk[gb o\  
audit procedure                                审计程序 D@5AI ](  
audit programme                               审计程序表，具体审计计划 nmn 8Y V1  
audit report                                       审计报告 WZa? Xb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _S[@d^c Y  
audit report with a qualified opinion                 有保留意见的审计报告 o0Y {k8  
audit report with an adverse opinion                否定意见的审计报告 A[F tPk{k  
audit report with dual dates                      双重日期审计报告 "r Bb2.  
audit reporting stage                                 审计报告阶段 z+>FKAF  
audit responsibility                                   审计责任 k<09
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audit results                                      审计结果 SW ^F  
audit risk                                          审计风险 )!:}R}q  
audit sampling                                          审计抽样 Wu\{)g{&  
audit sampling techniques                         审计抽样方法，审计抽样技术 H +O7+=&  
audit strategies                                  审计策略 jW^@lH EU  
audit summary                                         审计总结，审计小结 c5& _'&  
audit team                                         审计小组 Bn 5]{Df  
audit test                                    审计测试 gn>qd6P  
audit trail                                          审计轨迹
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audit work                                        审计工作 2cy: l03  
audit working paper                                 审计工作底稿 e^?0uVxS1  
audited financial statement                        审计会计报表，已审计财务报表 FvpI\%#~  
Auditing Guidelines (the～)                      审计规范指南 %. =B=*  
auditing standards                             审计准则 ~@=*JzP?  
audit-oriented working paper                          (审计)业务类工作底稿 biy1!r  
authorisation                                     授权 /~?'zr  
authorisation of transaction                       交易的授权 OaeGukhX&  
availability                                         可获得性 &R\t<X9 n  
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balance                                      余额；差额；平衡 LZirw'  
balance sheet                                    资产负债表 %jgB
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bank                                                 银行 k?%?EsR  
bank account                                    银行账户，银行户头 5E|y5|8fb  
bank statement                                 银行对账单 uTgvMkO  
barter transaction                              易货交易，以物换物交易 s}NE[Tw  
basis of audit                                    审计依据 &R? \q*  
basis of preparation                                (会计报表的)编制基础 /0PBY-O  
book of account                               账目，账簿 %|&WcpQR  
borrowing                                         借款，贷款，借债 EZ6\pyNB0#  
branch                                              分支，分支机构，分店 K+=cNC4B  
brought forward                                (账户余额等的)承上年，承上期，承上页 :T62_cFG  
budget                                              预算 ,i>{yrsOh  
building                                      建筑物；大楼 S${n:e0\  
business conditions                                  业务情况，经营情况 z JhG`iWFw  
business licence                               (企业等的)营业执照 #nTzn2  
business relation                                业务关系 9~ [Sio~  
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