[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 ~-|K5  
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审计词汇英汉对照 >^kRIoBkg  
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ability to continue as a going concern               持续经营能力 S9U`-\L0  
acceptability                                     可接受性，可接受程度 j<e`8ex?  
acceptable level of detection risk                     检查风险的可接受水平 O~trv,?)  
acceptance of engagement                       接受委托 XWH~o:0<2  
accepting the engagement for the first time              首次接受委托 FG'F]fc%  
access to asset                                         对资产的接触 A6pPx1-&  
according to                                     根据，依据，依照 [3}m |W<  
account balance                                账户余额 Z!v)zH \  
account for                                       对……进行会计处理，核算；解释 YyjnyG  
accounting                                        会计，会计学 M qFuZg  
accounting advisory serve                        会计咨询服务 6XKiVP;h%  
accounting firm                                 会计师事务所 ]?-8[v~{C  
accounting information                      会计信息，会计资料 /X; [ 9&  
accounting period                             会计期间 Hq ]f$Q6:  
accounting policies                                   会计政策 p0
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accounting professional bodies                 会计职业组织，会计职业团体 {p=`"H>  
accounting records                                   会计记录 y)CnH4{  
accounting responsibility                           会计责任 H0LEK(K  
accounting service                             会计服务 ,l1A]Wx  
accounting standards                                会计准则 ]>B>. s  
Accounting Standards for Business Enterprises       企业会计准则 luY#l!mx3  
accounting system                             会计系统 PqKbG<}Y  
accounting treatment                                会计处理 f#FAi3  
accuracy                                    准确性，精确性 L9W'TvTwo  
additional audit procedures                      追加审计程序 M&wf4)*%0+  
addressee                                         收件人，收信人 >;:235'(M  
Administration of State-owned Assets  (the～)     国有资产管理局 4$~eG"wu  
administrative laws and regulations                 行政法规 WzDL(~m+Z  
adverse impact                                 不利影响，负面影响 qkPvE;"  
adverse opinion                                反对意见 `O/1aW1  
advisory group                                  咨询组，顾问组 U9[QdC  
agency fee                                        代理费，代理费用 w&8N6gA 14  
aggregate                                          总计，合计为…… IT!u 4iH[  
alternation of document and record                 变造文件和记录 ^T2
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alternative audit procedures                      替代审计程序，备选审计程序 ] -iMo 4H  
amend                                              修改，修订 ae_Y?g+3  
amortisation                                      摊销 BE>^;`K  
analytical capacity                             分析能力 Qqm'Yom%T  
analytical procedures                               分析性程序 oG{0{%*@  
annual financial statements                        年度会计报表，年度财务报表 9EHhVi  
appendix                                          附录，附表 HQGn[7JW  
applicable                                         适用的 AAuH}W>n  
applicable laws and regulations                 适用的法规 rvfS[@>v  
application systems                                  应用系统 ~XU%_Hz  
apply consistently                              一贯地执行，一贯地实施 5 6w6=Is  
appropriate                                       适当的，合适的； }w&W\g+E$  
征用，挪用 1u>[0<U~E  
appropriate authorization                          适当的授权 PuO5@SP~  
appropriateness of audit evidence                    审计证据的适当性 %w il'  
approval                                    批准，核准 V7DMn@Ckw  
assertion                                    (会计报表上的)认定；确认 B6UTo oj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \Hb"bv  
asset                                                 资产，财产 tx`gXtO$  
asset restructuring                             资产重组 [/
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assignment of duties                                 职责的划分 FWC\(f  
assistant                                     助理，助理人员 F)K&a  
associated company                                 联属公司，联营公司 V?t56n Y}  
association                                        联合，结合；协会，社团 e\)r"!?H`  
assumption                                       假设，假定 9696EQ,I  
at a given date                                         在某一特定时日 uE E;~`G  
attestation                                         鉴证，公证 -,:^dxE'  
attestation service                             鉴证服务 _"l2UDx  
audit adjustment                                审计调整 l/xpAx  
audit areas                                        审计领域 +6~ut^YiM.  
audit conclusion                                审计结论 +-2W{lX  
audit effectiveness                             审计效果 'Hf+Y/`  
audit efficiency                                  审计效率 8SGqDaRt  
audit engagement letter                      审计业务约定书 BcXPgM!Xqz  
audit evidence                                          审计证据 d%,@,>>)  
audit fee                                    审计费 QzLE9   
audit files                                          审计档案 Nhf@Y}Cu  
audit findings                                     审计中发现的事项 nz2`YyR  
audit implementation stage                        审计实施阶段 -sqd?L.p  
audit mark                                        审计标识 w 3kX!%a:  
audit materiality                                 审计重要性 aoUz_7  
audit method                                     审计方法 5FMe &  
audit objective                                         审计目标，审计目的 SL[EOz#  
audit of financial statements                      会计报表审计，财务报表审计 ~~r7TP
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audit opinion                                     审计意见 kY?w] lS)t  
audit period                                      被审计期间，被审计年度 .~O- <P#  
audit plan                                          审计计划 *q-VY[2  
audit planning                                    编制审计计划，制定审计计划，审计计划 vC^U
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audit planning stage                                  审计计划阶段 |1%eo.  
audit procedure                                审计程序 L_`D  
audit programme                               审计程序表，具体审计计划 j82x$I*  
audit report                                       审计报告 qx5jaa3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (&i c3/-  
audit report with a qualified opinion                 有保留意见的审计报告 X<sM4dwxE  
audit report with an adverse opinion                否定意见的审计报告 `c)[aP{vN  
audit report with dual dates                      双重日期审计报告 O>y*u8  
audit reporting stage                                 审计报告阶段 %w#z  
audit responsibility                                   审计责任 B4/\=MXb  
audit results                                      审计结果 'ws@I?!r  
audit risk                                          审计风险 .k -!/^  
audit sampling                                          审计抽样 tP1znJh>y  
audit sampling techniques                         审计抽样方法，审计抽样技术 sa?s[  
audit strategies                                  审计策略 @rP#ktz]  
audit summary                                         审计总结，审计小结 vd9PBN  
audit team                                         审计小组 "M3S  
audit test                                    审计测试 a9_KoOa.H  
audit trail                                          审计轨迹 ~K@p`CRbV  
audit work                                        审计工作 XUVBD;"f!  
audit working paper                                 审计工作底稿 3~%M4(  
audited financial statement                        审计会计报表，已审计财务报表 ku)/ 8Z`$  
Auditing Guidelines (the～)                      审计规范指南 FtW=Cc`hC_  
auditing standards                             审计准则 NT=)</v  
audit-oriented working paper                          (审计)业务类工作底稿 1\aV
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authorisation                                     授权 %RX!Pi}5+g  
authorisation of transaction                       交易的授权 8b"vXNB.f  
availability                                         可获得性 )i"52!  
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balance                                      余额；差额；平衡 .6c Bx  
balance sheet                                    资产负债表 *X!+wK-+   
bank                                                 银行 g;~$xXn  
bank account                                    银行账户，银行户头 2WS Wfh  
bank statement                                 银行对账单 l0PXU)>C  
barter transaction                              易货交易，以物换物交易 1RauI0d*  
basis of audit                                    审计依据 io
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basis of preparation                                (会计报表的)编制基础 ~H4Tr[8a  
book of account                               账目，账簿 m'KEN<)s  
borrowing                                         借款，贷款，借债 f3*S IKi  
branch                                              分支，分支机构，分店 *-3*51 jW  
brought forward                                (账户余额等的)承上年，承上期，承上页 Iv{uk$^7S  
budget                                              预算 lvG+9e3+  
building                                      建筑物；大楼 h^f?rWD:nz  
business conditions                                  业务情况，经营情况 Ow{NI-^K  
business licence                               (企业等的)营业执照 o,qUf  
business relation                                业务关系 Z*Fn2I4  
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