[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 tdZ,sHY6  
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审计词汇英汉对照 AZ' "M{wiI  
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ability to continue as a going concern               持续经营能力 sute%6yM  
acceptability                                     可接受性，可接受程度 o=i)s2  
acceptable level of detection risk                     检查风险的可接受水平 %-ih$ZY  
acceptance of engagement                       接受委托 /3|uU   
accepting the engagement for the first time              首次接受委托 sVP[7&vr~  
access to asset                                         对资产的接触 3=o^Vv  
according to                                     根据，依据，依照 46 (Vq|  
account balance                                账户余额 _22;hnG<iy  
account for                                       对……进行会计处理，核算；解释 mD}&
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accounting                                        会计，会计学 rl-r8?H}  
accounting advisory serve                        会计咨询服务 U 7mA~t2E  
accounting firm                                 会计师事务所 KV1zx(WI  
accounting information                      会计信息，会计资料 w?_y;&sbR  
accounting period                             会计期间 5Pmmt&#/Z  
accounting policies                                   会计政策 X
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accounting professional bodies                 会计职业组织，会计职业团体 'Okitq+O  
accounting records                                   会计记录 yNp  l0 d  
accounting responsibility                           会计责任 P(?i>F7s  
accounting service                             会计服务 9^l[d<  
accounting standards                                会计准则 r~q*E'n  
Accounting Standards for Business Enterprises       企业会计准则 tln* Baq  
accounting system                             会计系统 lK;/97Ze  
accounting treatment                                会计处理 {SH+lX0]{  
accuracy                                    准确性，精确性 *&p `8:  
additional audit procedures                      追加审计程序 Dw}8c
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addressee                                         收件人，收信人 e*5TZ7.  
Administration of State-owned Assets  (the～)     国有资产管理局 qc^u%  
administrative laws and regulations                 行政法规 >XzCHtEP  
adverse impact                                 不利影响，负面影响 yQ\K;  
adverse opinion                                反对意见 WBTdQG Q6  
advisory group                                  咨询组，顾问组 z9mmZqhK\  
agency fee                                        代理费，代理费用 pT Yq#9  
aggregate                                          总计，合计为…… #6g- {OBv  
alternation of document and record                 变造文件和记录 # Sfz^  
alternative audit procedures                      替代审计程序，备选审计程序 i<<NKv8;  
amend                                              修改，修订 \ZdV|23  
amortisation                                      摊销 I#(D.\P  
analytical capacity                             分析能力 Bkg/A;H  
analytical procedures                               分析性程序 :UjHP}s  
annual financial statements                        年度会计报表，年度财务报表 c
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appendix                                          附录，附表 v5"5UPi-  
applicable                                         适用的 }\5^$[p  
applicable laws and regulations                 适用的法规 P;jl!o$  
application systems                                  应用系统 )W^Wqa8mG|  
apply consistently                              一贯地执行，一贯地实施 .<JD'%?"  
appropriate                                       适当的，合适的； R03V+t=  
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appropriate authorization                          适当的授权 ]p3hq1u3&  
appropriateness of audit evidence                    审计证据的适当性 q4_&C&7  
approval                                    批准，核准 zjd
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assertion                                    (会计报表上的)认定；确认 ~7PPB|XY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FG8genCH@  
asset                                                 资产，财产 }N;c  
asset restructuring                             资产重组 MsOO''o  
assignment of duties                                 职责的划分 ?8wFT!J  
assistant                                     助理，助理人员 e*gCc7zz  
associated company                                 联属公司，联营公司 ;w1?EdaO  
association                                        联合，结合；协会，社团 x9r5 ;5TI  
assumption                                       假设，假定 xQs2)  
at a given date                                         在某一特定时日 (bH*i\W  
attestation                                         鉴证，公证 ?!  dp0<  
attestation service                             鉴证服务 )mO|
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audit adjustment                                审计调整 \ ?['pB  
audit areas                                        审计领域 s+?r4t3H!  
audit conclusion                                审计结论 e"en ma\_  
audit effectiveness                             审计效果 CFD& -tED&  
audit efficiency                                  审计效率 |YjuaXd7N  
audit engagement letter                      审计业务约定书 YIs(Q
 
audit evidence                                          审计证据 *,1^{mb  
audit fee                                    审计费 PQAN,d  
audit files                                          审计档案 > *%ySlZbs  
audit findings                                     审计中发现的事项 ;;BQuG  
audit implementation stage                        审计实施阶段 ?}^e,.M0?s  
audit mark                                        审计标识 ]dk44,EL  
audit materiality                                 审计重要性 qA:CV(Z  
audit method                                     审计方法 Mj5=
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audit objective                                         审计目标，审计目的 ,vP9
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audit of financial statements                      会计报表审计，财务报表审计 ) ^PY-~o[  
audit opinion                                     审计意见 2#'{
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audit period                                      被审计期间，被审计年度 ^!H8"CdC3  
audit plan                                          审计计划 %w7J
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audit planning                                    编制审计计划，制定审计计划，审计计划 5}gcJjz  
audit planning stage                                  审计计划阶段 8YFfnk  
audit procedure                                审计程序 (_-<3)q4  
audit programme                               审计程序表，具体审计计划 w C]yE\P1
 
audit report                                       审计报告 >69xl^Gd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s9) @$3\  
audit report with a qualified opinion                 有保留意见的审计报告 [>#?C*s  
audit report with an adverse opinion                否定意见的审计报告 <x DD*u  
audit report with dual dates                      双重日期审计报告 @TC_XU)&  
audit reporting stage                                 审计报告阶段 y|V/xm+Fp  
audit responsibility                                   审计责任 VR5$[-E3  
audit results                                      审计结果 y]eH@:MJ;A  
audit risk                                          审计风险 P7d" E  
audit sampling                                          审计抽样 !I5_
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audit sampling techniques                         审计抽样方法，审计抽样技术 Lu}oC
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audit strategies                                  审计策略 ~Bn#AkL  
audit summary                                         审计总结，审计小结 7)G- EAF  
audit team                                         审计小组 ?m#X";^V  
audit test                                    审计测试 }K9Vr!  
audit trail                                          审计轨迹 2-nL2f!a{p  
audit work                                        审计工作 2;.7c+r0  
audit working paper                                 审计工作底稿 YcE:KRy  
audited financial statement                        审计会计报表，已审计财务报表 csT_!sII  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 6grJoim|  
audit-oriented working paper                          (审计)业务类工作底稿 %b'ic  
authorisation                                     授权 )K>XLaG)  
authorisation of transaction                       交易的授权 wG2lCv`
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availability                                         可获得性 rP,i,1Ar 4  
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balance                                      余额；差额；平衡 1eI>Yy>}  
balance sheet                                    资产负债表 3toY#!1Ch  
bank                                                 银行 #B:J7&@fn  
bank account                                    银行账户，银行户头 i%>]$*  
bank statement                                 银行对账单 K)$.0S9d  
barter transaction                              易货交易，以物换物交易 MGX %U6  
basis of audit                                    审计依据 N5c sq(  
basis of preparation                                (会计报表的)编制基础 $ t_s7  
book of account                               账目，账簿 CF>k_\/Bj  
borrowing                                         借款，贷款，借债 eSoOJ[&$  
branch                                              分支，分支机构，分店 bG67TWY)  
brought forward                                (账户余额等的)承上年，承上期，承上页 L+bO X  
budget                                              预算 t`+x5*gW  
building                                      建筑物；大楼 ~}w(YQy=y  
business conditions                                  业务情况，经营情况 uF9p:FvN8  
business licence                               (企业等的)营业执照 G+AD &EHV  
business relation                                业务关系 o\h[K<^> )  
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