[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 s&A} h  
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审计词汇英汉对照 ]
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ability to continue as a going concern               持续经营能力 7 _%"BVb"  
acceptability                                     可接受性，可接受程度 Fa?~0H/DL  
acceptable level of detection risk                     检查风险的可接受水平 C+'/>=>a.  
acceptance of engagement                       接受委托 o%v0h~tn  
accepting the engagement for the first time              首次接受委托 ]*vdSr-J  
access to asset                                         对资产的接触 34z"Pm   
according to                                     根据，依据，依照 E;,u2[3  
account balance                                账户余额 !i{aMxUP  
account for                                       对……进行会计处理，核算；解释 Q(@U2a8  
accounting                                        会计，会计学 N2B|SO''  
accounting advisory serve                        会计咨询服务 !5.8]v
 
accounting firm                                 会计师事务所 FQm`~rA~zt  
accounting information                      会计信息，会计资料 9`wZz~hL"  
accounting period                             会计期间 N8k00*p65  
accounting policies                                   会计政策 AB=daie  
accounting professional bodies                 会计职业组织，会计职业团体 D'7SAFOM  
accounting records                                   会计记录 &atu
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accounting responsibility                           会计责任 (gy#js#  
accounting service                             会计服务 !LggIk1  
accounting standards                                会计准则 nKS7Q1+  
Accounting Standards for Business Enterprises       企业会计准则 [.m`+  
accounting system                             会计系统 u&`XB|~  
accounting treatment                                会计处理 D6%J\C13`  
accuracy                                    准确性，精确性 $AfM>+GQ`n  
additional audit procedures                      追加审计程序 <%($7VMev  
addressee                                         收件人，收信人 cimp/n"  
Administration of State-owned Assets  (the～)     国有资产管理局 yGWxpzmRS  
administrative laws and regulations                 行政法规 ;hYS6  
adverse impact                                 不利影响，负面影响 K&bzDzd`  
adverse opinion                                反对意见 iEd\6EZ  
advisory group                                  咨询组，顾问组 rQk<90Ar  
agency fee                                        代理费，代理费用 *-MM<|Qt  
aggregate                                          总计，合计为…… C3eR)Yh  
alternation of document and record                 变造文件和记录 ~5_Ad\n9  
alternative audit procedures                      替代审计程序，备选审计程序 &Nj3h(Ll  
amend                                              修改，修订 ]gm exa=(i  
amortisation                                      摊销 j:5=s%S  
analytical capacity                             分析能力 q-.,nMUF  
analytical procedures                               分析性程序 ^c<ucv6.  
annual financial statements                        年度会计报表，年度财务报表 ;-9=RI0  
appendix                                          附录，附表
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applicable                                         适用的 )T';qm0w  
applicable laws and regulations                 适用的法规 WfWN(:dF  
application systems                                  应用系统 =G]1LTI  
apply consistently                              一贯地执行，一贯地实施 G;&-\0>W  
appropriate                                       适当的，合适的； 87Oad@FOr  
征用，挪用 V"*O=h  
appropriate authorization                          适当的授权 .P;*Dws  
appropriateness of audit evidence                    审计证据的适当性 v 0 }
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approval                                    批准，核准 `4(e  
assertion                                    (会计报表上的)认定；确认 M*z~gOZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .Si,dc\  
asset                                                 资产，财产 %70~M_  
asset restructuring                             资产重组 )Gj8X}DM  
assignment of duties                                 职责的划分 v\!Be[ ?  
assistant                                     助理，助理人员 fF?z|  
associated company                                 联属公司，联营公司 <0H"|:W>I]  
association                                        联合，结合；协会，社团 0ZBJ~W  
assumption                                       假设，假定 sArhZ [H  
at a given date                                         在某一特定时日 c\iA89msp  
attestation                                         鉴证，公证 8dZ0rPd?  
attestation service                             鉴证服务  CsTF  
audit adjustment                                审计调整 }!;s.[y  
audit areas                                        审计领域 Y,WuBH  
audit conclusion                                审计结论 >_o}  
audit effectiveness                             审计效果 z54EG:x.7^  
audit efficiency                                  审计效率 [onGNq?#  
audit engagement letter                      审计业务约定书 3{ LP?w:@  
audit evidence                                          审计证据 |UK}  
audit fee                                    审计费 nN*
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audit files                                          审计档案 ;u;#g  
audit findings                                     审计中发现的事项 86(I^=  
audit implementation stage                        审计实施阶段 N$h{Yvbn  
audit mark                                        审计标识 $UgA0]qn  
audit materiality                                 审计重要性 k
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audit method                                     审计方法 j<u@j+V  
audit objective                                         审计目标，审计目的 \]=7!RQ\  
audit of financial statements                      会计报表审计，财务报表审计 FO!]P  
audit opinion                                     审计意见 ?0)&U  
audit period                                      被审计期间，被审计年度 5"HVBfFk  
audit plan                                          审计计划 4G$|Rx[{,  
audit planning                                    编制审计计划，制定审计计划，审计计划 2ggdWg7
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audit planning stage                                  审计计划阶段 y$@ZN~8  
audit procedure                                审计程序 )#.<]&P}  
audit programme                               审计程序表，具体审计计划 ?%`@ub$  
audit report                                       审计报告 )Z(TCJ~~!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VG,u7A*Z#  
audit report with a qualified opinion                 有保留意见的审计报告 c/zJv*}x?  
audit report with an adverse opinion                否定意见的审计报告 ,_yhz0.  
audit report with dual dates                      双重日期审计报告 :Qumb  
audit reporting stage                                 审计报告阶段 Rn{iaM2Y<  
audit responsibility                                   审计责任 kBYNf =  
audit results                                      审计结果 UG2nX3?  
audit risk                                          审计风险 T(e!_VY|m  
audit sampling                                          审计抽样 c}y [[EX  
audit sampling techniques                         审计抽样方法，审计抽样技术 {.QEc0-  
audit strategies                                  审计策略 s0DGC  
audit summary                                         审计总结，审计小结 v1%uxthW  
audit team                                         审计小组 HvM)e.!  
audit test                                    审计测试 hg+X(0  
audit trail                                          审计轨迹 }"=AG  
audit work                                        审计工作 R,F[XI+=N  
audit working paper                                 审计工作底稿 b
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audited financial statement                        审计会计报表，已审计财务报表 3jlh}t>$l  
Auditing Guidelines (the～)                      审计规范指南 !
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auditing standards                             审计准则 7qj9&bEy  
audit-oriented working paper                          (审计)业务类工作底稿 O+?<h{"  
authorisation                                     授权 F'B8v3  
authorisation of transaction                       交易的授权 2_zp:v  
availability                                         可获得性 ZJwrLV  
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balance                                      余额；差额；平衡 }z\_;\7  
balance sheet                                    资产负债表 uoHNn7W  
bank                                                 银行 blTo5NLX  
bank account                                    银行账户，银行户头 \RvvHty-V  
bank statement                                 银行对账单 J.ck~;3  
barter transaction                              易货交易，以物换物交易 GlbySD@
 
basis of audit                                    审计依据 q~3,yyu  
basis of preparation                                (会计报表的)编制基础 u>TZt]h8  
book of account                               账目，账簿 AgFVv5  
borrowing                                         借款，贷款，借债 zgs(Dt;  
branch                                              分支，分支机构，分店 D9FJ 1~  
brought forward                                (账户余额等的)承上年，承上期，承上页 m|=H#  
budget                                              预算 =,Dqqf  
building                                      建筑物；大楼 f}1&HI8r  
business conditions                                  业务情况，经营情况 QNARkYY~|  
business licence                               (企业等的)营业执照 mnmP<<8C,  
business relation                                业务关系 =Qgt${|  
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