[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 zb<YYJ]  
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审计词汇英汉对照 4I&e_b< 30  
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ability to continue as a going concern               持续经营能力 Js{X33^Ju  
acceptability                                     可接受性，可接受程度 N`o[iHUj \  
acceptable level of detection risk                     检查风险的可接受水平 p@`]9tLP(K  
acceptance of engagement                       接受委托 /4K ^-  
accepting the engagement for the first time              首次接受委托  NW$_w  
access to asset                                         对资产的接触 '8RBR%)y  
according to                                     根据，依据，依照 m[l[yUw#  
account balance                                账户余额 W#^W1j>_G  
account for                                       对……进行会计处理，核算；解释 {|:ro!&  
accounting                                        会计，会计学 *SP@`)\D  
accounting advisory serve                        会计咨询服务 B}OM:0  
accounting firm                                 会计师事务所 xhq-$"B  
accounting information                      会计信息，会计资料 5SOl:{A+  
accounting period                             会计期间 FR5P;Yz%H  
accounting policies                                   会计政策 A!x
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accounting professional bodies                 会计职业组织，会计职业团体 [yFf(>B  
accounting records                                   会计记录 PRTn~!Z0  
accounting responsibility                           会计责任 p1}m_  
accounting service                             会计服务
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accounting standards                                会计准则 I;u1my
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Accounting Standards for Business Enterprises       企业会计准则 RH^!7W*  
accounting system                             会计系统 qhE1 7Hf  
accounting treatment                                会计处理 xMOq/")  
accuracy                                    准确性，精确性 "~:AsZ"7  
additional audit procedures                      追加审计程序 %t.L;G  
addressee                                         收件人，收信人 CRpMpPi@}  
Administration of State-owned Assets  (the～)     国有资产管理局 coG_bX?e  
administrative laws and regulations                 行政法规 on0MhW  
adverse impact                                 不利影响，负面影响 0<^!<i(%  
adverse opinion                                反对意见 e"I+5r",  
advisory group                                  咨询组，顾问组 L+GVB[@3Y  
agency fee                                        代理费，代理费用 eG&3E`[  
aggregate                                          总计，合计为…… tV'>9YVdG  
alternation of document and record                 变造文件和记录 8Pgw_ 21N1  
alternative audit procedures                      替代审计程序，备选审计程序 0UbY0sYo  
amend                                              修改，修订 #.KVT#%~{  
amortisation                                      摊销 =eHoJq  
analytical capacity                             分析能力 
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analytical procedures                               分析性程序 cM|!jnKm  
annual financial statements                        年度会计报表，年度财务报表 3 *g>kRMJ  
appendix                                          附录，附表 4Y.o RB  
applicable                                         适用的 =#z8CFq[O  
applicable laws and regulations                 适用的法规 r9\7I7z  
application systems                                  应用系统 L9"yQD^R7?  
apply consistently                              一贯地执行，一贯地实施 1Uy'TEk  
appropriate                                       适当的，合适的； &N+i3l6`  
征用，挪用 Mtw7aK  
appropriate authorization                          适当的授权 PKxI09B  
appropriateness of audit evidence                    审计证据的适当性 #uc9eh}CWO  
approval                                    批准，核准 O~udlVn<6  
assertion                                    (会计报表上的)认定；确认 t5M"M{V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !XtZI3Xu  
asset                                                 资产，财产 P #PRzt  
asset restructuring                             资产重组 Cu\6VnW_6  
assignment of duties                                 职责的划分 &;x*uG  
assistant                                     助理，助理人员 lL<LJ :L  
associated company                                 联属公司，联营公司 *y
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association                                        联合，结合；协会，社团 s^vw]D  
assumption                                       假设，假定 mD"[z}r)  
at a given date                                         在某一特定时日 >@ :m#d  
attestation                                         鉴证，公证 %@,! (  
attestation service                             鉴证服务 m|by^40A(  
audit adjustment                                审计调整 =1SG^rp  
audit areas                                        审计领域 ey/=\@[p  
audit conclusion                                审计结论 E&_q"jJRi  
audit effectiveness                             审计效果 <0h,{28  
audit efficiency                                  审计效率 0e,U&B<W  
audit engagement letter                      审计业务约定书 lK2=[%,~  
audit evidence                                          审计证据 +qiI;C_P\  
audit fee                                    审计费 H'_
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audit files                                          审计档案 7.W$6U5  
audit findings                                     审计中发现的事项 UzKB"Q  
audit implementation stage                        审计实施阶段 {yCE>F\  
audit mark                                        审计标识 @?/>$  
audit materiality                                 审计重要性 |!?lwBs4  
audit method                                     审计方法 #*~3gMI{=  
audit objective                                         审计目标，审计目的 C&/_mm
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audit of financial statements                      会计报表审计，财务报表审计 tZz *O%  
audit opinion                                     审计意见 0Z&ua  
audit period                                      被审计期间，被审计年度 V/@7XAt  
audit plan                                          审计计划 v"v-c!k  
audit planning                                    编制审计计划，制定审计计划，审计计划 $ vt6~nfI  
audit planning stage                                  审计计划阶段 C9VtRq  
audit procedure                                审计程序 G5T(  
audit programme                               审计程序表，具体审计计划 gK_#R]  
audit report                                       审计报告 'u84d=*l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WMX
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audit report with a qualified opinion                 有保留意见的审计报告 IA3m.Vxj ^  
audit report with an adverse opinion                否定意见的审计报告 zEMZz$Y  
audit report with dual dates                      双重日期审计报告  %s),4  
audit reporting stage                                 审计报告阶段 I*`;1+`  
audit responsibility                                   审计责任 yLY$1#Sa  
audit results                                      审计结果 fpA%
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audit risk                                          审计风险 gnWEsA\!  
audit sampling                                          审计抽样 PZY VLUw `  
audit sampling techniques                         审计抽样方法，审计抽样技术 vo!QJ  
audit strategies                                  审计策略 3D
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audit summary                                         审计总结，审计小结 Lyy:G9OV  
audit team                                         审计小组 k8S`44vj  
audit test                                    审计测试 VC.zmCglo^  
audit trail                                          审计轨迹 >MLPmER  
audit work                                        审计工作 ]z#9
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audit working paper                                 审计工作底稿 {9;x\($&a  
audited financial statement                        审计会计报表，已审计财务报表 4DV@-  
Auditing Guidelines (the～)                      审计规范指南 Xwz'h;Ks_  
auditing standards                             审计准则 "x4}FQ  
audit-oriented working paper                          (审计)业务类工作底稿 kVY0 E  
authorisation                                     授权 .qfU^AHA  
authorisation of transaction                       交易的授权 ,(v=ZeI  
availability                                         可获得性 go!jx6~;x  
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balance                                      余额；差额；平衡 Dk#4^`qp1  
balance sheet                                    资产负债表 +8Q5[lh2]j  
bank                                                 银行 r3m mi5   
bank account                                    银行账户，银行户头 a2.@Zyz  
bank statement                                 银行对账单 F [S'l  
barter transaction                              易货交易，以物换物交易 8o\KF( I  
basis of audit                                    审计依据 I/k/5  
basis of preparation                                (会计报表的)编制基础 B{2WvPX~q  
book of account                               账目，账簿 t+IrQf
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borrowing                                         借款，贷款，借债 #VU>Z|$@N  
branch                                              分支，分支机构，分店 ^"GD aM
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brought forward                                (账户余额等的)承上年，承上期，承上页 #Q M9!k@9k  
budget                                              预算 !9]q+XefJ  
building                                      建筑物；大楼 L 4Sa,ZL  
business conditions                                  业务情况，经营情况 T_I ApC  
business licence                               (企业等的)营业执照 5XF&yYWq  
business relation                                业务关系 K[R.B!;N  
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