[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 0K"+u9D^  
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审计词汇英汉对照 ]Y$Wv9S6  
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ability to continue as a going concern               持续经营能力 '$yy  
acceptability                                     可接受性，可接受程度 p79QEIbk=  
acceptable level of detection risk                     检查风险的可接受水平  -[>J"l  
acceptance of engagement                       接受委托 s0_HMP x  
accepting the engagement for the first time              首次接受委托 pT+OPOSR  
access to asset                                         对资产的接触 #r>)A  
according to                                     根据，依据，依照 L1lDDS#  
account balance                                账户余额 !2B~.!&   
account for                                       对……进行会计处理，核算；解释 xK[[b  
accounting                                        会计，会计学 DZESvIES  
accounting advisory serve                        会计咨询服务 JUGq\b&m  
accounting firm                                 会计师事务所 Z{
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accounting information                      会计信息，会计资料 9gK1Gx:  
accounting period                             会计期间 {1UU `d  
accounting policies                                   会计政策 \A!Iln  
accounting professional bodies                 会计职业组织，会计职业团体 XH0Vs.w  
accounting records                                   会计记录 }3 ~*/30V  
accounting responsibility                           会计责任 x=
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accounting service                             会计服务 H,;ZFg/v8  
accounting standards                                会计准则 ={h^X0<s9  
Accounting Standards for Business Enterprises       企业会计准则 i%f C`@  
accounting system                             会计系统 PCDv
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accounting treatment                                会计处理 !:vQg+S  
accuracy                                    准确性，精确性 k=Wt 57jt  
additional audit procedures                      追加审计程序 * kL> 9  
addressee                                         收件人，收信人 9-A@2&J1  
Administration of State-owned Assets  (the～)     国有资产管理局 rmX5-k  
administrative laws and regulations                 行政法规 g-x;a0MQx  
adverse impact                                 不利影响，负面影响 9*"K+t:  
adverse opinion                                反对意见 ZS3T1 <z  
advisory group                                  咨询组，顾问组 H`3w=T+I  
agency fee                                        代理费，代理费用 iRW5*-66f  
aggregate                                          总计，合计为…… uRuu!{$  
alternation of document and record                 变造文件和记录 <T'fJcR  
alternative audit procedures                      替代审计程序，备选审计程序 0^2e^qf  
amend                                              修改，修订 Zia6m[^Q  
amortisation                                      摊销 l~f9F`~'  
analytical capacity                             分析能力 `x L@%  
analytical procedures                               分析性程序 3!?QQT,!)  
annual financial statements                        年度会计报表，年度财务报表 e \kR/<L
 
appendix                                          附录，附表 E>QEI;
  
applicable                                         适用的 Pqvj0zUo$  
applicable laws and regulations                 适用的法规 Ra~:O\Z  
application systems                                  应用系统 ?q'r9Ehe  
apply consistently                              一贯地执行，一贯地实施 v<0S@9~  
appropriate                                       适当的，合适的； Ex}TDmTu  
征用，挪用 :w4H$+j  
appropriate authorization                          适当的授权 q{yzu
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appropriateness of audit evidence                    审计证据的适当性 La^Zr,T!  
approval                                    批准，核准 0eCjK.  
assertion                                    (会计报表上的)认定；确认 tJGPkeA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S[rfcL"  
asset                                                 资产，财产 l29AC}^  
asset restructuring                             资产重组 ri9n.-xs  
assignment of duties                                 职责的划分 uxq#q1  
assistant                                     助理，助理人员 G<*h,'B  
associated company                                 联属公司，联营公司 q<fj1t1w  
association                                        联合，结合；协会，社团 ,5sv;  
assumption                                       假设，假定 9FT=
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at a given date                                         在某一特定时日 d?CU+=A&|  
attestation                                         鉴证，公证 ?GZ?
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attestation service                             鉴证服务 {#{nU NW  
audit adjustment                                审计调整 ~vR<UQz  
audit areas                                        审计领域 )fT0FLl|1  
audit conclusion                                审计结论 3bugVJ93  
audit effectiveness                             审计效果 38JU-aq  
audit efficiency                                  审计效率 .e:+Ek+  
audit engagement letter                      审计业务约定书 R?*-ZI[>w  
audit evidence                                          审计证据 .9!&x0;  
audit fee                                    审计费 f K4M:_u  
audit files                                          审计档案 %N<>3c<8P  
audit findings                                     审计中发现的事项 OL&VisJ{75  
audit implementation stage                        审计实施阶段 twTRw:.!f  
audit mark                                        审计标识 ! }awlv;  
audit materiality                                 审计重要性 o{| |Ig  
audit method                                     审计方法 Y7yzM1?t  
audit objective                                         审计目标，审计目的 m)<N:|  
audit of financial statements                      会计报表审计，财务报表审计 /z( s1G.  
audit opinion                                     审计意见 JAL"On#c#0  
audit period                                      被审计期间，被审计年度 rHtX4;f+><  
audit plan                                          审计计划 l)0yv2[h  
audit planning                                    编制审计计划，制定审计计划，审计计划 %A(hmC  
audit planning stage                                  审计计划阶段 Q[Tbdc%1EG  
audit procedure                                审计程序 piiO5fK |  
audit programme                               审计程序表，具体审计计划 #+3
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audit report                                       审计报告 )4/UzR$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k1WyV_3  
audit report with a qualified opinion                 有保留意见的审计报告 "\1V^2kMr  
audit report with an adverse opinion                否定意见的审计报告 ~HgN'
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audit report with dual dates                      双重日期审计报告 D-5~CK4`  
audit reporting stage                                 审计报告阶段 gkv,Om  
audit responsibility                                   审计责任 gem+$TFq  
audit results                                      审计结果 _k W:FB  
audit risk                                          审计风险 y\[GS
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audit sampling                                          审计抽样 "}UYsXg  
audit sampling techniques                         审计抽样方法，审计抽样技术 z:W1(/W~  
audit strategies                                  审计策略 EY!
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audit summary                                         审计总结，审计小结 nHF  
audit team                                         审计小组 gq?~*4H  
audit test                                    审计测试 k Nw3Qr  
audit trail                                          审计轨迹 "[]J[!}x  
audit work                                        审计工作 %6<2~  
audit working paper                                 审计工作底稿 C ;!h4l7L  
audited financial statement                        审计会计报表，已审计财务报表 #9
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Auditing Guidelines (the～)                      审计规范指南 v]KI=!Gs  
auditing standards                             审计准则 2HvzMo-4  
audit-oriented working paper                          (审计)业务类工作底稿 /K#J63 ,  
authorisation                                     授权 g.O? 1bebe  
authorisation of transaction                       交易的授权 cE]#23  
availability                                         可获得性 12%4>2}~>  
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balance                                      余额；差额；平衡 QWxl$%`89<  
balance sheet                                    资产负债表 
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bank                                                 银行 1
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bank account                                    银行账户，银行户头 SxCzI$SGu  
bank statement                                 银行对账单 i(>v~T,(  
barter transaction                              易货交易，以物换物交易 ?GGh )";y  
basis of audit                                    审计依据 zn{[]J  
basis of preparation                                (会计报表的)编制基础 [
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book of account                               账目，账簿 ku=XPmZ.\  
borrowing                                         借款，贷款，借债 `<l|XPv  
branch                                              分支，分支机构，分店 4&LoE~  
brought forward                                (账户余额等的)承上年，承上期，承上页 p}swJ;S  
budget                                              预算 U^X8{,8O  
building                                      建筑物；大楼 a'|Dm7'4t  
business conditions                                  业务情况，经营情况 $JXQn  
business licence                               (企业等的)营业执照 oE4hGt5x{  
business relation                                业务关系 TDQh^Wo  
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