[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 w;c#drY7S  
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审计词汇英汉对照 &{E`=4T2  
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ability to continue as a going concern               持续经营能力 k%]DT.cE  
acceptability                                     可接受性，可接受程度 B)rr7B  
acceptable level of detection risk                     检查风险的可接受水平 +[whh  
acceptance of engagement                       接受委托 5:%..e`T  
accepting the engagement for the first time              首次接受委托 Y@]);MyL  
access to asset                                         对资产的接触 V~ T`&  
according to                                     根据，依据，依照 0L:V#y-*  
account balance                                账户余额 *Mwfo
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account for                                       对……进行会计处理，核算；解释 ]l=O%Ev  
accounting                                        会计，会计学 xvR?~  
accounting advisory serve                        会计咨询服务 &nqdl+|G*  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 `10X5V@hP  
accounting period                             会计期间 &[5n0e[  
accounting policies                                   会计政策 $N;"}Gz  
accounting professional bodies                 会计职业组织，会计职业团体 crd|2bjp+  
accounting records                                   会计记录 G@!_ZM8h  
accounting responsibility                           会计责任 Z cMj=#i  
accounting service                             会计服务 jby~AJf%  
accounting standards                                会计准则 q%-&[%l  
Accounting Standards for Business Enterprises       企业会计准则 D3S+LV  
accounting system                             会计系统 _%wK}eH+sy  
accounting treatment                                会计处理 .!JMPf"QEI  
accuracy                                    准确性，精确性 #\pP2  
additional audit procedures                      追加审计程序 b/sOfQ  
addressee                                         收件人，收信人 XogvtK*  
Administration of State-owned Assets  (the～)     国有资产管理局 :tMre^oP  
administrative laws and regulations                 行政法规 bZ>&QM  
adverse impact                                 不利影响，负面影响 aKv[  
adverse opinion                                反对意见 uxa=KM1H  
advisory group                                  咨询组，顾问组 4%wq:y< )/  
agency fee                                        代理费，代理费用 +_qh)HX  
aggregate                                          总计，合计为…… 7qP4B9S  
alternation of document and record                 变造文件和记录 8jy-z"jc  
alternative audit procedures                      替代审计程序，备选审计程序 -3.UE^W2  
amend                                              修改，修订 &/](HLdF  
amortisation                                      摊销 ,b<9?PM  
analytical capacity                             分析能力 w]};0v&\~s  
analytical procedures                               分析性程序 v%lv8Lar'  
annual financial statements                        年度会计报表，年度财务报表 IQ3n
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appendix                                          附录，附表 >P<z |8  
applicable                                         适用的 S dIGU[fm  
applicable laws and regulations                 适用的法规 W|
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application systems                                  应用系统 aS,a_b ]  
apply consistently                              一贯地执行，一贯地实施 S8O
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appropriate                                       适当的，合适的； g<fDY6jt  
征用，挪用 Ovvny$  
appropriate authorization                          适当的授权 j]pohxn$5  
appropriateness of audit evidence                    审计证据的适当性 J?Ck4dQ  
approval                                    批准，核准 ~|&="K4,:  
assertion                                    (会计报表上的)认定；确认 Kb-W tFx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2;:lK
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asset                                                 资产，财产 79D=d'eA  
asset restructuring                             资产重组 4P|$LkI  
assignment of duties                                 职责的划分 jCzGus!rM  
assistant                                     助理，助理人员 kg<P t >  
associated company                                 联属公司，联营公司 1Gsw-a;a  
association                                        联合，结合；协会，社团 hG=k1T%=  
assumption                                       假设，假定 %a5t15 9  
at a given date                                         在某一特定时日 bA}Z0
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attestation                                         鉴证，公证 -b cG[W3  
attestation service                             鉴证服务 "2a$1Wmj(  
audit adjustment                                审计调整 =H[\%O~?b  
audit areas                                        审计领域 cTM$ZNin  
audit conclusion                                审计结论 wW-Ab  
audit effectiveness                             审计效果 eUt=n)*`  
audit efficiency                                  审计效率 Pg/T^n&  
audit engagement letter                      审计业务约定书 AHwG<k  
audit evidence                                          审计证据 ejVdxVr\7  
audit fee                                    审计费 0<g<GQ(E  
audit files                                          审计档案 #+9rjq:v#]  
audit findings                                     审计中发现的事项 }'%^jt[3  
audit implementation stage                        审计实施阶段 =_[2n?9y  
audit mark                                        审计标识 EYkj@ .,  
audit materiality                                 审计重要性 gmY/STN   
audit method                                     审计方法 9 ~~qAoD  
audit objective                                         审计目标，审计目的 +'|{1gB  
audit of financial statements                      会计报表审计，财务报表审计 6mCq/$  
audit opinion                                     审计意见 Uo2+:p  
audit period                                      被审计期间，被审计年度 s`"OM^[-  
audit plan                                          审计计划 pTWg m\h  
audit planning                                    编制审计计划，制定审计计划，审计计划 U;g S [8,p  
audit planning stage                                  审计计划阶段 ]ni6p&b>  
audit procedure                                审计程序 il12T`a  
audit programme                               审计程序表，具体审计计划 !tU'J"Zy  
audit report                                       审计报告 -/>9c-F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1 tPVP  
audit report with a qualified opinion                 有保留意见的审计报告 3?2<WEYr  
audit report with an adverse opinion                否定意见的审计报告 +{.780|  
audit report with dual dates                      双重日期审计报告 jv  =EheD  
audit reporting stage                                 审计报告阶段 zsDocR   
audit responsibility                                   审计责任 ,h^r: g  
audit results                                      审计结果 MTb,Kmw<(  
audit risk                                          审计风险 g:_hj_1Y M  
audit sampling                                          审计抽样 xYI
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audit sampling techniques                         审计抽样方法，审计抽样技术 x? N.WABr;  
audit strategies                                  审计策略 Sh&iQ_vq  
audit summary                                         审计总结，审计小结 RNTa XR+Zn  
audit team                                         审计小组 O2.'-  
audit test                                    审计测试 3pSj kS|?>  
audit trail                                          审计轨迹 #{$1z;i?f  
audit work                                        审计工作 edijfhn  
audit working paper                                 审计工作底稿 Q(Gyq:L=>  
audited financial statement                        审计会计报表，已审计财务报表 i@5)`<?  
Auditing Guidelines (the～)                      审计规范指南 X4wH/q^  
auditing standards                             审计准则 f #$|t>  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 l4vTU=  
authorisation of transaction                       交易的授权 D`pQ7  
availability                                         可获得性 @vRwzc\  
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balance                                      余额；差额；平衡 byG
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balance sheet                                    资产负债表 vvq/  
bank                                                 银行 H(|AH;?ou  
bank account                                    银行账户，银行户头 >{5 p0  
bank statement                                 银行对账单 ?mx\eX{  
barter transaction                              易货交易，以物换物交易 $.rzc]s  
basis of audit                                    审计依据 L0Y0&;y|R  
basis of preparation                                (会计报表的)编制基础 mnjs(x<m  
book of account                               账目，账簿 CqFeF?xd8h  
borrowing                                         借款，贷款，借债 8#X_#  
branch                                              分支，分支机构，分店 nPFwPk8=M  
brought forward                                (账户余额等的)承上年，承上期，承上页 J;}3t!  
budget                                              预算 JoZ(_Jh%m  
building                                      建筑物；大楼 WC*=rWRxF  
business conditions                                  业务情况，经营情况 c2 Aps  
business licence                               (企业等的)营业执照 B=n[)"5fBO  
business relation                                业务关系 4^*,jS-9g}  
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