[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 =5_8f  
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审计词汇英汉对照 knypSgk_  
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A $cH'9W}3K  
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ability to continue as a going concern               持续经营能力 A0S6 4(  
acceptability                                     可接受性，可接受程度 52*zX 3  
acceptable level of detection risk                     检查风险的可接受水平 SsafRK$  
acceptance of engagement                       接受委托 p`{9kH1me  
accepting the engagement for the first time              首次接受委托 Zx5vIm  
access to asset                                         对资产的接触 bn^^|i  
according to                                     根据，依据，依照 K ^H
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account balance                                账户余额 Y&k'4Y%  
account for                                       对……进行会计处理，核算；解释 z]\0]i  
accounting                                        会计，会计学 hdN3r{  
accounting advisory serve                        会计咨询服务 GVY_u@6   
accounting firm                                 会计师事务所 &nj@t>5Bs$  
accounting information                      会计信息，会计资料 @8@cpm  
accounting period                             会计期间 u9m"{KnV  
accounting policies                                   会计政策 L4SFu.J'  
accounting professional bodies                 会计职业组织，会计职业团体 w0moC9#$?  
accounting records                                   会计记录 k`.-PU  
accounting responsibility                           会计责任 L<QqQ"`  
accounting service                             会计服务 GS$OrUA  
accounting standards                                会计准则 j/wNPB/NM  
Accounting Standards for Business Enterprises       企业会计准则 ^l _W9s  
accounting system                             会计系统 yYWGM  
accounting treatment                                会计处理 hig^ovF  
accuracy                                    准确性，精确性 4jis\W}%L3  
additional audit procedures                      追加审计程序 y"!+Fus9  
addressee                                         收件人，收信人 nb'],({:9  
Administration of State-owned Assets  (the～)     国有资产管理局 E'Egc4Z2=l  
administrative laws and regulations                 行政法规 ~|Gtm[9Ru  
adverse impact                                 不利影响，负面影响 Fg5c;sls  
adverse opinion                                反对意见 }RG  
advisory group                                  咨询组，顾问组 VILzx+v M  
agency fee                                        代理费，代理费用 ~b8U#'KD  
aggregate                                          总计，合计为…… 2#6yO`?uo  
alternation of document and record                 变造文件和记录  ;{BELv-4  
alternative audit procedures                      替代审计程序，备选审计程序 lGjmw"/C  
amend                                              修改，修订 kHX- AsRc  
amortisation                                      摊销 X,x{!  
analytical capacity                             分析能力 wp.<}=|u  
analytical procedures                               分析性程序 ,+,""t  
annual financial statements                        年度会计报表，年度财务报表 FL0(q>$*8  
appendix                                          附录，附表 O>|Q Zd  
applicable                                         适用的 n`0}g_\q  
applicable laws and regulations                 适用的法规 ?
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application systems                                  应用系统 z9&$Xao  
apply consistently                              一贯地执行，一贯地实施 \|DcWH1  
appropriate                                       适当的，合适的； N\HOo-X  
征用，挪用 #=7~.Y  
appropriate authorization                          适当的授权 }I,]"0b  
appropriateness of audit evidence                    审计证据的适当性 ~+QfP:G  
approval                                    批准，核准 Q>JJI:uC4  
assertion                                    (会计报表上的)认定；确认 : B$ d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _hAp@? M  
asset                                                 资产，财产 ^#lPXC Bg  
asset restructuring                             资产重组 io$
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assignment of duties                                 职责的划分 ?J6J#{LRd  
assistant                                     助理，助理人员 8WZM}3x$f{  
associated company                                 联属公司，联营公司 ,V.X-`Y  
association                                        联合，结合；协会，社团 !4]wb
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assumption                                       假设，假定 m}Kn!21  
at a given date                                         在某一特定时日 "ln(EvW  
attestation                                         鉴证，公证 >F!2i
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attestation service                             鉴证服务 ^0ipM/Lg  
audit adjustment                                审计调整 2^Q)~sSf9  
audit areas                                        审计领域 HeNg<5v%Y  
audit conclusion                                审计结论 EFqWnz  
audit effectiveness                             审计效果 <k6Zx-6X<  
audit efficiency                                  审计效率 [$;6LFs
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audit engagement letter                      审计业务约定书 Q
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audit evidence                                          审计证据 DE ^{8YX,  
audit fee                                    审计费 dilRL,  
audit files                                          审计档案 w2YfFtgD,  
audit findings                                     审计中发现的事项 B;2os^*  
audit implementation stage                        审计实施阶段  $3W[fC  
audit mark                                        审计标识 tO)mKN+ (  
audit materiality                                 审计重要性 ujmO'blO  
audit method                                     审计方法 LylB3BM  
audit objective                                         审计目标，审计目的 NK~j>>^;v  
audit of financial statements                      会计报表审计，财务报表审计 |94"bDL3~  
audit opinion                                     审计意见 &^{HD }/{b  
audit period                                      被审计期间，被审计年度 &LwR9\sh  
audit plan                                          审计计划 2}/Z.)^Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 5|9,S  
audit planning stage                                  审计计划阶段 xCEEv5(5  
audit procedure                                审计程序 >ys>Q)  
audit programme                               审计程序表，具体审计计划 SQ1.jcWW[  
audit report                                       审计报告 O0i_h<T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 uv/I`[@HK8  
audit report with a qualified opinion                 有保留意见的审计报告 gieTkZ  
audit report with an adverse opinion                否定意见的审计报告 [C,<Q  
audit report with dual dates                      双重日期审计报告 |K,9EM
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audit reporting stage                                 审计报告阶段 ^j0Mu.+_  
audit responsibility                                   审计责任 6 GO7[?U<  
audit results                                      审计结果 B=jJ+R  
audit risk                                          审计风险 _b&Mrd  
audit sampling                                          审计抽样 nz3j";d  
audit sampling techniques                         审计抽样方法，审计抽样技术 "<Dn%r  
audit strategies                                  审计策略 e>#*$4tg  
audit summary                                         审计总结，审计小结 \&NpVH,-  
audit team                                         审计小组 I_6?Q^_uZ  
audit test                                    审计测试 Nh^T,nv*l  
audit trail                                          审计轨迹 4askQV &hj  
audit work                                        审计工作 (vB ae
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audit working paper                                 审计工作底稿 ~>VEg3#F  
audited financial statement                        审计会计报表，已审计财务报表 Q&opnvN  
Auditing Guidelines (the～)                      审计规范指南 <%8j#@OdZ  
auditing standards                             审计准则 J{ P<^<m_  
audit-oriented working paper                          (审计)业务类工作底稿 >8"oO[U5>  
authorisation                                     授权 C\ZL*,%}  
authorisation of transaction                       交易的授权 Vl%AN;o  
availability                                         可获得性 m$ )yd~  
B d(3F:dbk  
balance                                      余额；差额；平衡 AE={P*g  
balance sheet                                    资产负债表 w4Qqo(  
bank                                                 银行 h3Nwxj~E  
bank account                                    银行账户，银行户头 '_lyoVP  
bank statement                                 银行对账单 {0nZ;1,m  
barter transaction                              易货交易，以物换物交易 ug'I:#@2  
basis of audit                                    审计依据 A[ 9 @:z  
basis of preparation                                (会计报表的)编制基础 "o2p|2c  
book of account                               账目，账簿 +iz5 %Qe<f  
borrowing                                         借款，贷款，借债 gPSUxE`O.  
branch                                              分支，分支机构，分店 x%pC.0%  
brought forward                                (账户余额等的)承上年，承上期，承上页 OL4I}^*,  
budget                                              预算 e6z;;C@'G  
building                                      建筑物；大楼 MUhC6s\F  
business conditions                                  业务情况，经营情况 d rnqX-E;  
business licence                               (企业等的)营业执照 X^r5su?  
business relation                                业务关系 }fpK{db  
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