[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 Y,BzBUWK  
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审计词汇英汉对照 mQEE?/xX;  
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ability to continue as a going concern               持续经营能力 y4sKe:@2  
acceptability                                     可接受性，可接受程度 |@'/F#T  
acceptable level of detection risk                     检查风险的可接受水平 J>_|hg=  
acceptance of engagement                       接受委托 sa8JN.B  
accepting the engagement for the first time              首次接受委托 $ 9bIUJ  
access to asset                                         对资产的接触 iF]G$@rbU  
according to                                     根据，依据，依照 Do1 Ip&X  
account balance                                账户余额 U9w0kcUw#J  
account for                                       对……进行会计处理，核算；解释 6ub-NtVu  
accounting                                        会计，会计学 s D
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accounting advisory serve                        会计咨询服务 {A!1s;  
accounting firm                                 会计师事务所 co!o +jP  
accounting information                      会计信息，会计资料 #snwRW>=[  
accounting period                             会计期间 : :;YS9e  
accounting policies                                   会计政策 fny|^F]w  
accounting professional bodies                 会计职业组织，会计职业团体 dH]0(aJ  
accounting records                                   会计记录 U\OfB'Dn  
accounting responsibility                           会计责任 !O|d,)$q  
accounting service                             会计服务 J,N='~kfh  
accounting standards                                会计准则 >]b>gc?3  
Accounting Standards for Business Enterprises       企业会计准则 O3ij/8f  
accounting system                             会计系统 r?cDyQE  
accounting treatment                                会计处理 z!`aJE/  
accuracy                                    准确性，精确性 vh+ ' W  
additional audit procedures                      追加审计程序 iczJXA+  
addressee                                         收件人，收信人 i'XW)n  
Administration of State-owned Assets  (the～)     国有资产管理局 /%qw-v9qPV  
administrative laws and regulations                 行政法规 =AaTn::e/  
adverse impact                                 不利影响，负面影响 GSlvT:k  
adverse opinion                                反对意见 dKk\"6 o  
advisory group                                  咨询组，顾问组 ^YVd^<cE  
agency fee                                        代理费，代理费用 ,_SE!iL  
aggregate                                          总计，合计为…… 87&BF)]  
alternation of document and record                 变造文件和记录 9gWR djK:  
alternative audit procedures                      替代审计程序，备选审计程序 T2EQQFs  
amend                                              修改，修订 U
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amortisation                                      摊销 LYTx8  
analytical capacity                             分析能力 (29h{=P'  
analytical procedures                               分析性程序 ~HW8mly'  
annual financial statements                        年度会计报表，年度财务报表 K;uOtbdOK  
appendix                                          附录，附表 k&JB,d-mJ%  
applicable                                         适用的 IZ9L ;"}  
applicable laws and regulations                 适用的法规 Q4~/Tl;  
application systems                                  应用系统 W^(:\IvV  
apply consistently                              一贯地执行，一贯地实施 sY|by\-c  
appropriate                                       适当的，合适的； A(Tqf.,G  
征用，挪用 zY11.!2  
appropriate authorization                          适当的授权 4?eO1= a  
appropriateness of audit evidence                    审计证据的适当性 <H; z4  
approval                                    批准，核准 _aJo7  
assertion                                    (会计报表上的)认定；确认 *U<l$gajq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <n#phU Q  
asset                                                 资产，财产 FCr^D$_w  
asset restructuring                             资产重组 %R?B=W7;Q  
assignment of duties                                 职责的划分 Ai*R%#  
assistant                                     助理，助理人员  F,hiKq*  
associated company                                 联属公司，联营公司 Re[x$rw  
association                                        联合，结合；协会，社团 Ca2He}r`  
assumption                                       假设，假定 OEZ`5"j  
at a given date                                         在某一特定时日 d17RJW%A  
attestation                                         鉴证，公证 a9f!f %9  
attestation service                             鉴证服务 to2#PXf]y  
audit adjustment                                审计调整 vk:k~  
audit areas                                        审计领域 jH5VrN*Q  
audit conclusion                                审计结论 1\t#*N  
audit effectiveness                             审计效果 b-/8R|Mem  
audit efficiency                                  审计效率 $Gy &  
audit engagement letter                      审计业务约定书 h)NZG6R  
audit evidence                                          审计证据 _ ^2\/@  
audit fee                                    审计费 \]:}lVtxS  
audit files                                          审计档案  rT#2'-f  
audit findings                                     审计中发现的事项 uT Z#85L`  
audit implementation stage                        审计实施阶段 B,xohT  
audit mark                                        审计标识 R5"5Z?'  
audit materiality                                 审计重要性 hRU5CH/!  
audit method                                     审计方法 6@rebe!&=  
audit objective                                         审计目标，审计目的 sxK|0i}6  
audit of financial statements                      会计报表审计，财务报表审计 og?>Q i Tr  
audit opinion                                     审计意见 $ [t7&e  
audit period                                      被审计期间，被审计年度 g+R
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audit plan                                          审计计划 ',_E;(  
audit planning                                    编制审计计划，制定审计计划，审计计划 vC [ uEx:  
audit planning stage                                  审计计划阶段 )'1rZb5  
audit procedure                                审计程序 mm1fG4 *%  
audit programme                               审计程序表，具体审计计划 1(YEOZ  
audit report                                       审计报告 V7gv@<1<y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hf`5NcnP  
audit report with a qualified opinion                 有保留意见的审计报告 [^D~T  
audit report with an adverse opinion                否定意见的审计报告  fOUW{s  
audit report with dual dates                      双重日期审计报告 [X&VxTxr  
audit reporting stage                                 审计报告阶段 4Ou5Vp&y  
audit responsibility                                   审计责任 >N bb0T  
audit results                                      审计结果 sw\O\%^  
audit risk                                          审计风险 vyA `Z1  
audit sampling                                          审计抽样 E2nsBP=5C  
audit sampling techniques                         审计抽样方法，审计抽样技术 #Fwf]{J
 
audit strategies                                  审计策略 H6oU Ne  
audit summary                                         审计总结，审计小结 {CaTu5\  
audit team                                         审计小组 SDbR(oV  
audit test                                    审计测试 [Yyb)Qf  
audit trail                                          审计轨迹 T?4 I\SG  
audit work                                        审计工作 j3Yz=bsQ{c  
audit working paper                                 审计工作底稿 w=Yc(Y:h  
audited financial statement                        审计会计报表，已审计财务报表 ll^#I/  
Auditing Guidelines (the～)                      审计规范指南 }o:sU^Pwa  
auditing standards                             审计准则 S |Yz5)*  
audit-oriented working paper                          (审计)业务类工作底稿 tb1w 6jaU  
authorisation                                     授权 [-p?gyl  
authorisation of transaction                       交易的授权 >D5WAQ>b  
availability                                         可获得性 EpCT !e  
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balance                                      余额；差额；平衡 K\VL[HP-  
balance sheet                                    资产负债表 05ZF>`g*  
bank                                                 银行 Vb++K0CK  
bank account                                    银行账户，银行户头 Uaz$<K6  
bank statement                                 银行对账单 isR)^fI|  
barter transaction                              易货交易，以物换物交易 Ve9*>6i&-4  
basis of audit                                    审计依据 [h0.k"&[  
basis of preparation                                (会计报表的)编制基础 = lMs1}S9  
book of account                               账目，账簿 "Nh}_jO  
borrowing                                         借款，贷款，借债 v*lj>)L  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 A>Y#-e;<d  
budget                                              预算 sKniqWi  
building                                      建筑物；大楼 &<Iz?AVr  
business conditions                                  业务情况，经营情况 _0Z8V[  
business licence                               (企业等的)营业执照 ]m=2 $mK  
business relation                                业务关系 2_C&p6VGj  
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