[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 `!Ds6  
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审计词汇英汉对照 ;3\3q1oX  
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ability to continue as a going concern               持续经营能力 8<.C3m 6h  
acceptability                                     可接受性，可接受程度 Cl^\OZN\=  
acceptable level of detection risk                     检查风险的可接受水平 f>piHh?  
acceptance of engagement                       接受委托 6&bY}i^K  
accepting the engagement for the first time              首次接受委托 w"Soe U  
access to asset                                         对资产的接触 ogL Etq T  
according to                                     根据，依据，依照 ms!ref4`+  
account balance                                账户余额 d+X}cq=  
account for                                       对……进行会计处理，核算；解释 -8r  
accounting                                        会计，会计学 TJ:]SB  
accounting advisory serve                        会计咨询服务 Ku\Y'ub  
accounting firm                                 会计师事务所 Q3|T':l4  
accounting information                      会计信息，会计资料 Hir Fl  
accounting period                             会计期间 0Z0:,!  
accounting policies                                   会计政策 S,<EEtXQ  
accounting professional bodies                 会计职业组织，会计职业团体 $aN-Y?U%  
accounting records                                   会计记录 1Ab>4UhD  
accounting responsibility                           会计责任 OiE;B  
accounting service                             会计服务 {"&SJ
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accounting standards                                会计准则 fv`O4  
Accounting Standards for Business Enterprises       企业会计准则 ,y+$cM(  
accounting system                             会计系统 iCW*]U  
accounting treatment                                会计处理 -1ce<nN  
accuracy                                    准确性，精确性 D\[h:8k  
additional audit procedures                      追加审计程序 %]I ZLJ  
addressee                                         收件人，收信人 rS4@1`/R  
Administration of State-owned Assets  (the～)     国有资产管理局 U Z|HJ8_  
administrative laws and regulations                 行政法规 &Y 4F!Rb  
adverse impact                                 不利影响，负面影响 Zs}5Smjl;%  
adverse opinion                                反对意见 jM$`(Y  
advisory group                                  咨询组，顾问组 NPd%M  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… !- N6l6N  
alternation of document and record                 变造文件和记录 ~mO62(8m  
alternative audit procedures                      替代审计程序，备选审计程序 l5g$vh\aQ]  
amend                                              修改，修订 rg{9UV
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amortisation                                      摊销 wE@'ap#  
analytical capacity                             分析能力 \0mb 3Q'  
analytical procedures                               分析性程序 ~v'3"k6  
annual financial statements                        年度会计报表，年度财务报表 $<^u^q37u  
appendix                                          附录，附表 3,]
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applicable                                         适用的 H"C[&r  
applicable laws and regulations                 适用的法规 G!Um,U/g  
application systems                                  应用系统 es>W$QKlo  
apply consistently                              一贯地执行，一贯地实施 J?Dq>%+^  
appropriate                                       适当的，合适的； iJZ/jCI  
征用，挪用 e|&6$A>4]  
appropriate authorization                          适当的授权 ]~6_WE8L  
appropriateness of audit evidence                    审计证据的适当性 YKE46q;J  
approval                                    批准，核准 !'j?.F$}  
assertion                                    (会计报表上的)认定；确认 -jn WZ5.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BWrv%7  
asset                                                 资产，财产 m}8[ #:  
asset restructuring                             资产重组 ?{U m  
assignment of duties                                 职责的划分 o99pHW(E  
assistant                                     助理，助理人员 IBQ@{QB  
associated company                                 联属公司，联营公司 ^':!1  
association                                        联合，结合；协会，社团 N.
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assumption                                       假设，假定 Zum0J{l h  
at a given date                                         在某一特定时日 u{FDdR9<  
attestation                                         鉴证，公证 $&"V^@  
attestation service                             鉴证服务 wWSdTLX  
audit adjustment                                审计调整 OKi \zS  
audit areas                                        审计领域 cwm_nQKk  
audit conclusion                                审计结论 lj{VL}R  
audit effectiveness                             审计效果 p
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audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 @&]#uRl|[  
audit evidence                                          审计证据 t\RF=BbJJ  
audit fee                                    审计费 bu=?N  
audit files                                          审计档案 iSFuT7;%  
audit findings                                     审计中发现的事项 8a_[B~  
audit implementation stage                        审计实施阶段 8[|UgI,>z  
audit mark                                        审计标识
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audit materiality                                 审计重要性 !q-f9E4`  
audit method                                     审计方法 pSm $FBW h  
audit objective                                         审计目标，审计目的 "wlt> SU  
audit of financial statements                      会计报表审计，财务报表审计 fZxIY,  
audit opinion                                     审计意见 iA0q_( \X  
audit period                                      被审计期间，被审计年度 ]$p{I)d&  
audit plan                                          审计计划 `Pw*_2  
audit planning                                    编制审计计划，制定审计计划，审计计划 F q!fWl  
audit planning stage                                  审计计划阶段 rU;RGz6 }  
audit procedure                                审计程序 4*aZ>R2hO  
audit programme                               审计程序表，具体审计计划 gJ;_$`  
audit report                                       审计报告 <,AS8^$X[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Oky**B[D'  
audit report with a qualified opinion                 有保留意见的审计报告 ,jC3Fcly  
audit report with an adverse opinion                否定意见的审计报告 0Qv T
 
audit report with dual dates                      双重日期审计报告 rJa$9B*^  
audit reporting stage                                 审计报告阶段 >(y<0   
audit responsibility                                   审计责任 _;4 [Q1  
audit results                                      审计结果 \`ZW* EtPI  
audit risk                                          审计风险 wHIj<"2  
audit sampling                                          审计抽样 k"g._|G  
audit sampling techniques                         审计抽样方法，审计抽样技术 X*Z8CM_  
audit strategies                                  审计策略 >6oOZbUY0  
audit summary                                         审计总结，审计小结 sz @p_Z/  
audit team                                         审计小组 MWNPPYww  
audit test                                    审计测试 \`, [)`  
audit trail                                          审计轨迹 vsL[*OeI  
audit work                                        审计工作 ?=VOD#)  
audit working paper                                 审计工作底稿 * ,v|y6  
audited financial statement                        审计会计报表，已审计财务报表 VdP`a(Yd;  
Auditing Guidelines (the～)                      审计规范指南 {V1Pp;A  
auditing standards                             审计准则 S!PzLTc  
audit-oriented working paper                          (审计)业务类工作底稿 AW#<i_Ybf  
authorisation                                     授权 rC
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authorisation of transaction                       交易的授权 .>wv\i[p  
availability                                         可获得性 $5L0.$Tj  
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balance                                      余额；差额；平衡 7~ztwL  
balance sheet                                    资产负债表 Z_gC&7+  
bank                                                 银行 k|BHnj  
bank account                                    银行账户，银行户头 |v[Rp =?]  
bank statement                                 银行对账单 bu&t'?zx!  
barter transaction                              易货交易，以物换物交易 341?0%=  
basis of audit                                    审计依据 84i_k  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 M7>(hVEAW'  
borrowing                                         借款，贷款，借债 .bVmqR`  
branch                                              分支，分支机构，分店 l{VSb92f  
brought forward                                (账户余额等的)承上年，承上期，承上页 }tPk@$  
budget                                              预算 AF43$6KZP$  
building                                      建筑物；大楼 F`nb21{0y&  
business conditions                                  业务情况，经营情况 },5'z{3E  
business licence                               (企业等的)营业执照 N$TL;T>  
business relation                                业务关系 BZb]SoA
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