[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 {yPJYF
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审计词汇英汉对照 ?Q`u\G3.m  
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ability to continue as a going concern               持续经营能力 ;QVX'?  
acceptability                                     可接受性，可接受程度 Gag=GHG  
acceptable level of detection risk                     检查风险的可接受水平 C7|zDJ_  
acceptance of engagement                       接受委托 UOi[#L@N  
accepting the engagement for the first time              首次接受委托 I/F3%'O  
access to asset                                         对资产的接触 cr;\;Ta_!W  
according to                                     根据，依据，依照
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account balance                                账户余额 /wF*@/PTH  
account for                                       对……进行会计处理，核算；解释 >P@JiR<@\n  
accounting                                        会计，会计学 W$E!}~Ro  
accounting advisory serve                        会计咨询服务 a!n |/9 6  
accounting firm                                 会计师事务所 S"*M9*8  
accounting information                      会计信息，会计资料 .fZ*N/  
accounting period                             会计期间 P5vxQR_*lc  
accounting policies                                   会计政策 V(-=@UW  
accounting professional bodies                 会计职业组织，会计职业团体 4T]n64Yid  
accounting records                                   会计记录 4tv}5llSG  
accounting responsibility                           会计责任 hB]\vA7  
accounting service                             会计服务 wOhiC$E46  
accounting standards                                会计准则 bV'^0(Zv  
Accounting Standards for Business Enterprises       企业会计准则 t%xD epFQ  
accounting system                             会计系统 3&'u7e  
accounting treatment                                会计处理 +\@) 1  
accuracy                                    准确性，精确性 8efQ-^b.  
additional audit procedures                      追加审计程序 U{^~X_?  
addressee                                         收件人，收信人 q4'Vb  
Administration of State-owned Assets  (the～)     国有资产管理局 hcQky/c\#b  
administrative laws and regulations                 行政法规 rKK{*%n  
adverse impact                                 不利影响，负面影响 L=Pz0  
adverse opinion                                反对意见 `pB]_"b  
advisory group                                  咨询组，顾问组 ZS@Gt  
agency fee                                        代理费，代理费用 7RH1,k  
aggregate                                          总计，合计为…… ,};UD  W  
alternation of document and record                 变造文件和记录 aGUKpYF  
alternative audit procedures                      替代审计程序，备选审计程序 z2EZ0vZ  
amend                                              修改，修订 y;M}I8W[  
amortisation                                      摊销 u{Z 4M3U  
analytical capacity                             分析能力 9e`.H0  
analytical procedures                               分析性程序 % fv;C  
annual financial statements                        年度会计报表，年度财务报表 >?pWbL  
appendix                                          附录，附表 g$z9 (i+  
applicable                                         适用的 -#9Hb.Q ;  
applicable laws and regulations                 适用的法规 v2vPfb  
application systems                                  应用系统 L<GF1I)  
apply consistently                              一贯地执行，一贯地实施 .V4w+:i  
appropriate                                       适当的，合适的； N-lo[bDJh  
征用，挪用 Jp'XZ]o\  
appropriate authorization                          适当的授权 ;w\7p a  
appropriateness of audit evidence                    审计证据的适当性 _ct18nh9  
approval                                    批准，核准 I04GQq l  
assertion                                    (会计报表上的)认定；确认 Mya l3UF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3G4N0{i  
asset                                                 资产，财产 t[L_n m5-  
asset restructuring                             资产重组 @xO?SjH  
assignment of duties                                 职责的划分 1$Jria5n  
assistant                                     助理，助理人员 X^2Txm d  
associated company                                 联属公司，联营公司 P|:*OM p  
association                                        联合，结合；协会，社团 :^G;`T`L  
assumption                                       假设，假定 Lc0U-!{G  
at a given date                                         在某一特定时日 ?Re6oLm<B  
attestation                                         鉴证，公证 s,tZi6Z=%E  
attestation service                             鉴证服务 $r>\y (W  
audit adjustment                                审计调整 M;14s*g  
audit areas                                        审计领域 5BztOYn,  
audit conclusion                                审计结论 B4/0t:
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audit effectiveness                             审计效果 AG H7z  
audit efficiency                                  审计效率 .e^AS~4pl  
audit engagement letter                      审计业务约定书 M[;N6EJH  
audit evidence                                          审计证据 )yHJc$OlMx  
audit fee                                    审计费 YY&3M  
audit files                                          审计档案 R(i2TAaaU  
audit findings                                     审计中发现的事项 Ql%0%naq1  
audit implementation stage                        审计实施阶段 nb -Je+  
audit mark                                        审计标识 =LFrV9  
audit materiality                                 审计重要性 
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audit method                                     审计方法 "agc*o~!F  
audit objective                                         审计目标，审计目的 Oq7R^t`b  
audit of financial statements                      会计报表审计，财务报表审计 C4#EN}  
audit opinion                                     审计意见 L\:f#b~W  
audit period                                      被审计期间，被审计年度 e)(m0m\  
audit plan                                          审计计划 ]m>N!Iu  
audit planning                                    编制审计计划，制定审计计划，审计计划 )Mtw
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audit planning stage                                  审计计划阶段 x/7d!>#;  
audit procedure                                审计程序 qWQ7:*DL  
audit programme                               审计程序表，具体审计计划 SP&Y|I$:  
audit report                                       审计报告 nJdO~0}3
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j:J M v  
audit report with a qualified opinion                 有保留意见的审计报告 ^m3[mY [a  
audit report with an adverse opinion                否定意见的审计报告 g^CAT1}  
audit report with dual dates                      双重日期审计报告 ZL0':7  
audit reporting stage                                 审计报告阶段 &TpzJcd"  
audit responsibility                                   审计责任 h-^7cHI}  
audit results                                      审计结果 %LL*V|  
audit risk                                          审计风险 $IuN(#  
audit sampling                                          审计抽样 :;wb{q$O  
audit sampling techniques                         审计抽样方法，审计抽样技术 r*n_#&-7  
audit strategies                                  审计策略 z%F68f73  
audit summary                                         审计总结，审计小结 ~#doJ:^H3  
audit team                                         审计小组 FUq>+U!Qu  
audit test                                    审计测试 uv:DO6 {  
audit trail                                          审计轨迹 Ar+<n 2;[  
audit work                                        审计工作 HjX!a29Wf  
audit working paper                                 审计工作底稿 AADvk_R  
audited financial statement                        审计会计报表，已审计财务报表 C:]&V*d.v4  
Auditing Guidelines (the～)                      审计规范指南 !A.Kb74  
auditing standards                             审计准则 ;w^-3 U7:  
audit-oriented working paper                          (审计)业务类工作底稿 Y|s?9'z  
authorisation                                     授权 vYYLn9}5  
authorisation of transaction                       交易的授权 jq4'=L$4  
availability                                         可获得性 208dr*6U  
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balance                                      余额；差额；平衡 Ik92=' Z  
balance sheet                                    资产负债表 [jOvy>2K]  
bank                                                 银行 >%~E <  
bank account                                    银行账户，银行户头 X j'7nj  
bank statement                                 银行对账单 NwK(<dzG  
barter transaction                              易货交易，以物换物交易 Qx_K)  
basis of audit                                    审计依据 DwQaj"1<%  
basis of preparation                                (会计报表的)编制基础 [vIHYp  
book of account                               账目，账簿 4_#yl9+  
borrowing                                         借款，贷款，借债 wbC'SOM  
branch                                              分支，分支机构，分店 jh3LD6|s}  
brought forward                                (账户余额等的)承上年，承上期，承上页 `=]I-5#.W  
budget                                              预算 STC'j1U  
building                                      建筑物；大楼 _` %z  
business conditions                                  业务情况，经营情况 :&]THUw  
business licence                               (企业等的)营业执照 .kBZ(`K  
business relation                                业务关系 &DqeO8?Q  
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