[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{*U#:Jx1  
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审计词汇英汉对照 'W@X139zq  
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ability to continue as a going concern               持续经营能力 MRV4D<NQ  
acceptability                                     可接受性，可接受程度 J4;w9[a$  
acceptable level of detection risk                     检查风险的可接受水平 2ed$5.D  
acceptance of engagement                       接受委托 iT227v!s  
accepting the engagement for the first time              首次接受委托 @aAB#,  
access to asset                                         对资产的接触 }i^]uW*h  
according to                                     根据，依据，依照 ;xS@-</:  
account balance                                账户余额 y U =) g  
account for                                       对……进行会计处理，核算；解释 J NPEyC  
accounting                                        会计，会计学 Y[R veF  
accounting advisory serve                        会计咨询服务 6c$ so  
accounting firm                                 会计师事务所 g=XvqD<  
accounting information                      会计信息，会计资料 )+OI}  
accounting period                             会计期间 &5h{XSv  
accounting policies                                   会计政策 I}q
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accounting professional bodies                 会计职业组织，会计职业团体 'J U(2mF  
accounting records                                   会计记录 !KKkw
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accounting responsibility                           会计责任 TWZ**S-  
accounting service                             会计服务 J<'[P$D  
accounting standards                                会计准则 P<ElH3J`  
Accounting Standards for Business Enterprises       企业会计准则 ? %XTD39  
accounting system                             会计系统 7l/.fSW  
accounting treatment                                会计处理 -GCC  
accuracy                                    准确性，精确性 :PE{2*  
additional audit procedures                      追加审计程序 ;4 >YPH  
addressee                                         收件人，收信人 xQ+UZ
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Administration of State-owned Assets  (the～)     国有资产管理局 ywTt<;  
administrative laws and regulations                 行政法规 
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adverse impact                                 不利影响，负面影响 PV$)k>H-  
adverse opinion                                反对意见 _2xNio&  
advisory group                                  咨询组，顾问组 w$[&ejFb  
agency fee                                        代理费，代理费用 dWqKt0uh!  
aggregate                                          总计，合计为…… O]3$$uI=QE  
alternation of document and record                 变造文件和记录 lqe|
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alternative audit procedures                      替代审计程序，备选审计程序 ' ^E7T'v%  
amend                                              修改，修订 ABb,] %  
amortisation                                      摊销 u1a0w  
analytical capacity                             分析能力 /Jj7+?  
analytical procedures                               分析性程序 6?$yBu9l  
annual financial statements                        年度会计报表，年度财务报表 .ZQD`SRrI  
appendix                                          附录，附表 &W+lwEu  
applicable                                         适用的 )eIC5>#.  
applicable laws and regulations                 适用的法规 js;p7wi  
application systems                                  应用系统 )O\w'|$G  
apply consistently                              一贯地执行，一贯地实施 -@L7!,j  
appropriate                                       适当的，合适的； =1sGT;>  
征用，挪用 8?LsV<  
appropriate authorization                          适当的授权 J_NY:B  
appropriateness of audit evidence                    审计证据的适当性 D+m#_'ocL  
approval                                    批准，核准 <` [o|>A Z  
assertion                                    (会计报表上的)认定；确认 9^;Cz>6s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #NQpr  
asset                                                 资产，财产 7.)kG}q]  
asset restructuring                             资产重组 Iue}AGxu:{  
assignment of duties                                 职责的划分 IU f&*'_  
assistant                                     助理，助理人员 f#mNx  
associated company                                 联属公司，联营公司 nVB.sab  
association                                        联合，结合；协会，社团 kZ<0|b  
assumption                                       假设，假定 Hi%)TDfv  
at a given date                                         在某一特定时日 K|L&mL&8  
attestation                                         鉴证，公证 ^Gi9&fS,  
attestation service                             鉴证服务 6`Hd)T5{w  
audit adjustment                                审计调整 Z5/*iun  
audit areas                                        审计领域 Y*VF1M,2_  
audit conclusion                                审计结论 t2x2_;a  
audit effectiveness                             审计效果 Ey|{yUmU+  
audit efficiency                                  审计效率 m.F}9HI%hN  
audit engagement letter                      审计业务约定书 )qSjI_qt5  
audit evidence                                          审计证据 #zmt x0  
audit fee                                    审计费 )j,Y(V$P  
audit files                                          审计档案 9K!kU6Gh  
audit findings                                     审计中发现的事项 ^^,
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audit implementation stage                        审计实施阶段 x{DTVa 6y2  
audit mark                                        审计标识 s.|OdC>U =  
audit materiality                                 审计重要性 FEY_(70  
audit method                                     审计方法 VAW:h5j2@  
audit objective                                         审计目标，审计目的 Gh%R4)}  
audit of financial statements                      会计报表审计，财务报表审计 ncGt -l<9  
audit opinion                                     审计意见 .*}!XKp0j  
audit period                                      被审计期间，被审计年度 Nk63F&J7e  
audit plan                                          审计计划 21k,{FB'?  
audit planning                                    编制审计计划，制定审计计划，审计计划 +Vv+<M  
audit planning stage                                  审计计划阶段 <+y%k~("  
audit procedure                                审计程序 ycq+C8J+Ep  
audit programme                               审计程序表，具体审计计划 &u`EYxT  
audit report                                       审计报告 1;v,rs M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >
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audit report with a qualified opinion                 有保留意见的审计报告 ZLDO& }  
audit report with an adverse opinion                否定意见的审计报告 5ENU}0W  
audit report with dual dates                      双重日期审计报告 >\br8=R  
audit reporting stage                                 审计报告阶段 QM('bbN  
audit responsibility                                   审计责任 Qm_IU!b  
audit results                                      审计结果 8Z|A'M  
audit risk                                          审计风险 3</W}]$)p  
audit sampling                                          审计抽样 ?e{hidg  
audit sampling techniques                         审计抽样方法，审计抽样技术 o5B]?ekpq  
audit strategies                                  审计策略 v6U Gr4  
audit summary                                         审计总结，审计小结 zMke}2  
audit team                                         审计小组 V15/~  
audit test                                    审计测试 (H^)wDb  
audit trail                                          审计轨迹 r01u3!  
audit work                                        审计工作 ?B+]Ex(\B,  
audit working paper                                 审计工作底稿 9dVHh?E  
audited financial statement                        审计会计报表，已审计财务报表 p[Zk;AT~  
Auditing Guidelines (the～)                      审计规范指南 !C(U9p. 0  
auditing standards                             审计准则 "D,}|  
audit-oriented working paper                          (审计)业务类工作底稿 ]z O6ESH  
authorisation                                     授权 )%q!XM  
authorisation of transaction                       交易的授权 Qz4eQlWhp  
availability                                         可获得性 EtnuEU  
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balance                                      余额；差额；平衡 Sx:JuK@  
balance sheet                                    资产负债表 K 0e*K=UM  
bank                                                 银行 '4Drs}j5  
bank account                                    银行账户，银行户头 4wKQs&:  
bank statement                                 银行对账单 !J&
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barter transaction                              易货交易，以物换物交易 |2E:]wT}qg  
basis of audit                                    审计依据 hG~HV{6  
basis of preparation                                (会计报表的)编制基础 -zg 6^f_pW  
book of account                               账目，账簿 YEa<
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borrowing                                         借款，贷款，借债 ^ Paf-/  
branch                                              分支，分支机构，分店 mEmgr(W  
brought forward                                (账户余额等的)承上年，承上期，承上页 82)%`$yZw[  
budget                                              预算 p;qFMzyS9  
building                                      建筑物；大楼 X2|&\G9c  
business conditions                                  业务情况，经营情况 %Rt 5$+dNT  
business licence                               (企业等的)营业执照 "!Qi$ ]  
business relation                                业务关系 j.!5&^;u4  
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