[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 G}~b  
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审计词汇英汉对照 J.`.lQ$z  
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ability to continue as a going concern               持续经营能力 bm7$DKp#  
acceptability                                     可接受性，可接受程度 -)<Nd:A  
acceptable level of detection risk                     检查风险的可接受水平 |s`q+ U-  
acceptance of engagement                       接受委托 Ap>n4~  
accepting the engagement for the first time              首次接受委托 AAl`bhx'n  
access to asset                                         对资产的接触 qC|re!K  
according to                                     根据，依据，依照 %F/tbXy{  
account balance                                账户余额 )d1,}o  
account for                                       对……进行会计处理，核算；解释  y.eBFf  
accounting                                        会计，会计学 %I=J8$B]f  
accounting advisory serve                        会计咨询服务 4Y/!V[  
accounting firm                                 会计师事务所 nocH~bAf2  
accounting information                      会计信息，会计资料 W]*wxzf!5z  
accounting period                             会计期间 YGn:_9  
accounting policies                                   会计政策 Hm^p^,}_x  
accounting professional bodies                 会计职业组织，会计职业团体 (c*Dvpo1  
accounting records                                   会计记录 Ywr{/  
accounting responsibility                           会计责任 1wM p3  
accounting service                             会计服务 yI;Qb7|^  
accounting standards                                会计准则 d$Xvax,C  
Accounting Standards for Business Enterprises       企业会计准则 /L8=8  
accounting system                             会计系统 0nuFWV  
accounting treatment                                会计处理 ZtT`_G&  
accuracy                                    准确性，精确性 rY
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additional audit procedures                      追加审计程序 _[7uLWyC
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addressee                                         收件人，收信人 Dx%fW`  
Administration of State-owned Assets  (the～)     国有资产管理局 m ;vN
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administrative laws and regulations                 行政法规 }?^G=IP4(  
adverse impact                                 不利影响，负面影响 j?(QieBH  
adverse opinion                                反对意见 w$!n8Aqs  
advisory group                                  咨询组，顾问组 h 2zCX  
agency fee                                        代理费，代理费用 YD%Kd&es  
aggregate                                          总计，合计为…… G7
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alternation of document and record                 变造文件和记录 6bn-NY:i  
alternative audit procedures                      替代审计程序，备选审计程序 HTG;'$H^  
amend                                              修改，修订 EIfrZg7R  
amortisation                                      摊销 :U>
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analytical capacity                             分析能力 5%$#3LT|  
analytical procedures                               分析性程序 BkF[nL*|  
annual financial statements                        年度会计报表，年度财务报表 WveFB%@`;  
appendix                                          附录，附表 "8I4]
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applicable                                         适用的 '$V R_N\  
applicable laws and regulations                 适用的法规 g/J!U8W"  
application systems                                  应用系统 YGO@X(ej,  
apply consistently                              一贯地执行，一贯地实施 ;sf/tX  
appropriate                                       适当的，合适的； k|D!0^HE[  
征用，挪用 G!IQ<FuY  
appropriate authorization                          适当的授权 CAA~VEUL  
appropriateness of audit evidence                    审计证据的适当性 y()( 8L  
approval                                    批准，核准 V_kE"W)  
assertion                                    (会计报表上的)认定；确认 Y(f-e,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >vU Hf`4T  
asset                                                 资产，财产 (r4\dp&  
asset restructuring                             资产重组 *GhR U5  
assignment of duties                                 职责的划分 [8w2U%}
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assistant                                     助理，助理人员 ;<A/e  
associated company                                 联属公司，联营公司 L9@jmh*E  
association                                        联合，结合；协会，社团 NC}#P<U  
assumption                                       假设，假定 4@I]PG  
at a given date                                         在某一特定时日 v#FUD-Z  
attestation                                         鉴证，公证 a6d
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attestation service                             鉴证服务 ~e<<aTwN  
audit adjustment                                审计调整 q g/5m;U  
audit areas                                        审计领域 LayU)TIt  
audit conclusion                                审计结论 2'U9!.o
 
audit effectiveness                             审计效果 A@O V!DJe]  
audit efficiency                                  审计效率 @gc"-V*-/  
audit engagement letter                      审计业务约定书 8E+l;2   
audit evidence                                          审计证据 O)R0,OPb
  
audit fee                                    审计费 *&]l
 
audit files                                          审计档案 cw.7YiU  
audit findings                                     审计中发现的事项 hd;I x%tq>  
audit implementation stage                        审计实施阶段 `,Gk1~Wv  
audit mark                                        审计标识 /(aX>_7jg  
audit materiality                                 审计重要性 s|'L0` <B  
audit method                                     审计方法 !*gAGt_  
audit objective                                         审计目标，审计目的 Hi9z<l=$  
audit of financial statements                      会计报表审计，财务报表审计 ,0bM*qob  
audit opinion                                     审计意见 (T01hR&  
audit period                                      被审计期间，被审计年度 Bl];^W^P  
audit plan                                          审计计划 Cj+=9Dc  
audit planning                                    编制审计计划，制定审计计划，审计计划 CdO-xL6F  
audit planning stage                                  审计计划阶段 `uHpj`EU  
audit procedure                                审计程序 3)a29uc:U  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 }i:'f2/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *lAdS]I  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告  w)n]}k  
audit report with dual dates                      双重日期审计报告 w ZAXfNA  
audit reporting stage                                 审计报告阶段 P;&p[[7  
audit responsibility                                   审计责任 = 1\wZuK#  
audit results                                      审计结果 KT71%? P  
audit risk                                          审计风险 (K6StNtN  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 ,IE0+!I  
audit strategies                                  审计策略 XD}_9p  
audit summary                                         审计总结，审计小结 [Gy'0P(EQ  
audit team                                         审计小组 em}Qv3*#  
audit test                                    审计测试 K3DJ"NJ<Ji  
audit trail                                          审计轨迹 3H2;mqq  
audit work                                        审计工作 <v k$eB8EC  
audit working paper                                 审计工作底稿 |81N/]EER  
audited financial statement                        审计会计报表，已审计财务报表 I;H9<o5  
Auditing Guidelines (the～)                      审计规范指南 a HL '(<  
auditing standards                             审计准则 ,&]` b#Rc  
audit-oriented working paper                          (审计)业务类工作底稿 %)Dd{|c  
authorisation                                     授权 GuvF    
authorisation of transaction                       交易的授权 79g>7<vp  
availability                                         可获得性 1C=P#MU`  
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balance                                      余额；差额；平衡 1o78e2B  
balance sheet                                    资产负债表 d/rz0L  
bank                                                 银行 `0|&T;7  
bank account                                    银行账户，银行户头 , vyx`wDd  
bank statement                                 银行对账单 .6o y>4  
barter transaction                              易货交易，以物换物交易 D ;$+]2  
basis of audit                                    审计依据 \'Kj.EO{?$  
basis of preparation                                (会计报表的)编制基础 e~]e9-L>I  
book of account                               账目，账簿 g8A{aHb1}  
borrowing                                         借款，贷款，借债 y/hv H"f  
branch                                              分支，分支机构，分店 a' o8n6i  
brought forward                                (账户余额等的)承上年，承上期，承上页 y
4rJ-  
budget                                              预算 d ovwB`5  
building                                      建筑物；大楼 _4B iF?1  
business conditions                                  业务情况，经营情况 9= $,]M  
business licence                               (企业等的)营业执照 _6zP]|VBr  
business relation                                业务关系 j YID44$  
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