[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 SqPqL<,e  
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审计词汇英汉对照 @iuX~QA[9  
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ability to continue as a going concern               持续经营能力 VU,G.eLW  
acceptability                                     可接受性，可接受程度 u>lt}0  
acceptable level of detection risk                     检查风险的可接受水平 I~n4}}9M  
acceptance of engagement                       接受委托 z)C/U  
accepting the engagement for the first time              首次接受委托 qo3+=*"V  
access to asset                                         对资产的接触 $uTrM8  
according to                                     根据，依据，依照 (2H GV+Dg  
account balance                                账户余额 9 fB| e|  
account for                                       对……进行会计处理，核算；解释 1<_][u@  
accounting                                        会计，会计学 R%RbC!P  
accounting advisory serve                        会计咨询服务 aJ(/r.1G  
accounting firm                                 会计师事务所 N=1ue`i  
accounting information                      会计信息，会计资料 N E9,kWI  
accounting period                             会计期间 h^=;
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accounting policies                                   会计政策 $~FZJ@qa  
accounting professional bodies                 会计职业组织，会计职业团体 i0{\c}r:4b  
accounting records                                   会计记录  aO<7a 6  
accounting responsibility                           会计责任 .?6p~  
accounting service                             会计服务 +S4>}2N33  
accounting standards                                会计准则 USyc D`  
Accounting Standards for Business Enterprises       企业会计准则 " 7^nRJy  
accounting system                             会计系统 C7{VByxJ  
accounting treatment                                会计处理 17KQ  
accuracy                                    准确性，精确性 c46-8z$  
additional audit procedures                      追加审计程序 <Tgy$Hm  
addressee                                         收件人，收信人 o@L0ET  
Administration of State-owned Assets  (the～)     国有资产管理局 @h|qL-:!vG  
administrative laws and regulations                 行政法规 I9qZE =i  
adverse impact                                 不利影响，负面影响 g0zzDv7~  
adverse opinion                                反对意见 o664b$5nsI  
advisory group                                  咨询组，顾问组 B.G6vx4yp  
agency fee                                        代理费，代理费用 p
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aggregate                                          总计，合计为…… A3/[9}(U  
alternation of document and record                 变造文件和记录 O ixq ou  
alternative audit procedures                      替代审计程序，备选审计程序 zG_nx3  
amend                                              修改，修订 <h:xZtz  
amortisation                                      摊销 0}<blU  
analytical capacity                             分析能力 z<55[~3  
analytical procedures                               分析性程序 `(HD'fud3  
annual financial statements                        年度会计报表，年度财务报表 jOfG}:>e\  
appendix                                          附录，附表 &q<k0_5Q  
applicable                                         适用的 Py v>  
applicable laws and regulations                 适用的法规 hb;
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application systems                                  应用系统 _" 9 q(1  
apply consistently                              一贯地执行，一贯地实施 (5!'42  
appropriate                                       适当的，合适的； }lp37,
 
征用，挪用 B%\&Q@X  
appropriate authorization                          适当的授权 o.!o4&WH  
appropriateness of audit evidence                    审计证据的适当性 bSw^a{~)  
approval                                    批准，核准 W_M#Gi/AL  
assertion                                    (会计报表上的)认定；确认 &qg6^&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P0}B&B/a:  
asset                                                 资产，财产 ]?(kaNQ"D  
asset restructuring                             资产重组 8B*(P>  
assignment of duties                                 职责的划分 ;:bp?(  
assistant                                     助理，助理人员 w|&lRo@1  
associated company                                 联属公司，联营公司 D-{*3?x  
association                                        联合，结合；协会，社团 j#p;XI  
assumption                                       假设，假定 m)L50ot:/  
at a given date                                         在某一特定时日 bss2<mqlH  
attestation                                         鉴证，公证 U2YY   
attestation service                             鉴证服务 *90dkJZ.  
audit adjustment                                审计调整 ;'{7wr|9  
audit areas                                        审计领域 qvc<_k^  
audit conclusion                                审计结论 Y!xPmL^]?  
audit effectiveness                             审计效果 B{Vc-qJ  
audit efficiency                                  审计效率 OS#aYER~/  
audit engagement letter                      审计业务约定书 wIi(\]Q  
audit evidence                                          审计证据 "B:FSWM_-  
audit fee                                    审计费 KE,.Evyu=  
audit files                                          审计档案 =i vlS  
audit findings                                     审计中发现的事项 !nl-}P,  
audit implementation stage                        审计实施阶段 zn-=mk;W  
audit mark                                        审计标识 F3(SbM-  
audit materiality                                 审计重要性 &fB=&jc*j  
audit method                                     审计方法 nV8'QDQ:Al  
audit objective                                         审计目标，审计目的 D'!JV1Q  
audit of financial statements                      会计报表审计，财务报表审计 01o<eZ,  
audit opinion                                     审计意见 %/I:r7UR{  
audit period                                      被审计期间，被审计年度 i FZGfar?  
audit plan                                          审计计划 =,zB|sjn  
audit planning                                    编制审计计划，制定审计计划，审计计划 CsZm8oL$  
audit planning stage                                  审计计划阶段 +m
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audit procedure                                审计程序 7_oUuNw  
audit programme                               审计程序表，具体审计计划 S'HA ]  
audit report                                       审计报告 t,D
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZX&e,X~V  
audit report with a qualified opinion                 有保留意见的审计报告 `_cv& "K9f  
audit report with an adverse opinion                否定意见的审计报告 Ew0)MZ.#  
audit report with dual dates                      双重日期审计报告 X8m-5(uW  
audit reporting stage                                 审计报告阶段 Ph P)|P  
audit responsibility                                   审计责任 IoOOS5a  
audit results                                      审计结果 me2vR#  
audit risk                                          审计风险 7u;N/@  
audit sampling                                          审计抽样 E\D,=|Mul  
audit sampling techniques                         审计抽样方法，审计抽样技术 9BZ B1oX  
audit strategies                                  审计策略 [c=Wp  
audit summary                                         审计总结，审计小结 9 RDs`>v  
audit team                                         审计小组 >/\T G8t,f  
audit test                                    审计测试 By6O@ .\V  
audit trail                                          审计轨迹 ?n{m2.H  
audit work                                        审计工作 MuWZf2C  
audit working paper                                 审计工作底稿 /#T{0GBXe  
audited financial statement                        审计会计报表，已审计财务报表 XdA]);,  
Auditing Guidelines (the～)                      审计规范指南 e^N~)Nlj  
auditing standards                             审计准则 <|k :%  
audit-oriented working paper                          (审计)业务类工作底稿 mQ1  
authorisation                                     授权 ~9o@
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authorisation of transaction                       交易的授权 C _he=SV  
availability                                         可获得性 <b"^\]
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balance                                      余额；差额；平衡 . t[u_tBL  
balance sheet                                    资产负债表 =LLpJ+  
bank                                                 银行 ZB1%Kn#zo4  
bank account                                    银行账户，银行户头 IN3-ZNx  
bank statement                                 银行对账单 k(RKAFjY  
barter transaction                              易货交易，以物换物交易 KJJ:f
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basis of audit                                    审计依据 EoutB Vm  
basis of preparation                                (会计报表的)编制基础  GpTZp#~;  
book of account                               账目，账簿 Mhn1-ma:  
borrowing                                         借款，贷款，借债 u\ 7Y _`8  
branch                                              分支，分支机构，分店 [?N,3  
brought forward                                (账户余额等的)承上年，承上期，承上页 j xI;clr  
budget                                              预算 +mBS&FK  
building                                      建筑物；大楼 &i3SB
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business conditions                                  业务情况，经营情况 'V%w{ZiiV  
business licence                               (企业等的)营业执照
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business relation                                业务关系 (7<G1$:z=  
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