[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 S.! n35  
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审计词汇英汉对照 810pJ  
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ability to continue as a going concern               持续经营能力 \'>ZU-V  
acceptability                                     可接受性，可接受程度 /= i+7^  
acceptable level of detection risk                     检查风险的可接受水平 m\DI6O"u'  
acceptance of engagement                       接受委托 9sId2py]W  
accepting the engagement for the first time              首次接受委托 YD@n8?~$$  
access to asset                                         对资产的接触 @ )2<$d  
according to                                     根据，依据，依照 eKv{N\E  
account balance                                账户余额 71I: P|.>  
account for                                       对……进行会计处理，核算；解释 P2t9RCH  
accounting                                        会计，会计学 VJoobu1h  
accounting advisory serve                        会计咨询服务 t/KH`  
accounting firm                                 会计师事务所 K1oSoD8c  
accounting information                      会计信息，会计资料 p_:bt7 B  
accounting period                             会计期间 [vNaX%o  
accounting policies                                   会计政策 /4M~ 6LT`  
accounting professional bodies                 会计职业组织，会计职业团体 I%b}qC"5M  
accounting records                                   会计记录 nvOJY6)$V  
accounting responsibility                           会计责任 7,IH7l|G  
accounting service                             会计服务 1(`UzC=R|  
accounting standards                                会计准则 ui!MQk+D9  
Accounting Standards for Business Enterprises       企业会计准则 gY/p\kwsj  
accounting system                             会计系统 IPDQ  
accounting treatment                                会计处理 H\ ^zp5/  
accuracy                                    准确性，精确性 )r`F}_CEL  
additional audit procedures                      追加审计程序 y7@q]~%  
addressee                                         收件人，收信人 C8bBOC(  
Administration of State-owned Assets  (the～)     国有资产管理局 >&?k^nI}J  
administrative laws and regulations                 行政法规 $
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adverse impact                                 不利影响，负面影响 >J['so2Bf  
adverse opinion                                反对意见 0<$t9:dq  
advisory group                                  咨询组，顾问组 c>)_I  
agency fee                                        代理费，代理费用 }M|,Z'@*  
aggregate                                          总计，合计为…… T@?uA *J  
alternation of document and record                 变造文件和记录 tvEf-z  
alternative audit procedures                      替代审计程序，备选审计程序 abw7{%2  
amend                                              修改，修订 L^%jR=  
amortisation                                      摊销 ~^ ^|]s3  
analytical capacity                             分析能力 M\L^ Wf9  
analytical procedures                               分析性程序 YCI-
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annual financial statements                        年度会计报表，年度财务报表 _I<LB0kgf.  
appendix                                          附录，附表 w\{o
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applicable                                         适用的 Qs #7<NQ  
applicable laws and regulations                 适用的法规 <"HbX  
application systems                                  应用系统 tjWf`#tH>H  
apply consistently                              一贯地执行，一贯地实施 xL#UMvZ>;h  
appropriate                                       适当的，合适的； ;cfmMt!QWJ  
征用，挪用 }Q#3\z
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appropriate authorization                          适当的授权 d'UC Pg<Y  
appropriateness of audit evidence                    审计证据的适当性 Ns#R`WG)  
approval                                    批准，核准 rL3 f%L  
assertion                                    (会计报表上的)认定；确认 p`mNy o'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j3_vh<U\  
asset                                                 资产，财产 f~-Ipq;F  
asset restructuring                             资产重组 >21f
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assignment of duties                                 职责的划分 *)82iD  
assistant                                     助理，助理人员 Z+M* z;  
associated company                                 联属公司，联营公司 mZ!1Vh  
association                                        联合，结合；协会，社团 >og- jz  
assumption                                       假设，假定 a%N
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at a given date                                         在某一特定时日 m6iQB\ \  
attestation                                         鉴证，公证 ])D39  
attestation service                             鉴证服务 jFPD SR5  
audit adjustment                                审计调整 pdEUDuX  
audit areas                                        审计领域 J{qpGRQNa  
audit conclusion                                审计结论 w^N3Ma  
audit effectiveness                             审计效果 U_l#lGA(H  
audit efficiency                                  审计效率 -V'h>K  
audit engagement letter                      审计业务约定书 :}{,u6\  
audit evidence                                          审计证据 /j(3 ~%]o4  
audit fee                                    审计费 p0bMgP  
audit files                                          审计档案 }3
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audit findings                                     审计中发现的事项 's7 (^1hH  
audit implementation stage                        审计实施阶段 'rSP@  
audit mark                                        审计标识 x2@W,?oPm  
audit materiality                                 审计重要性  b
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audit method                                     审计方法 0fP-[7P  
audit objective                                         审计目标，审计目的 L.R4 iN  
audit of financial statements                      会计报表审计，财务报表审计 S{7 R6,B5  
audit opinion                                     审计意见 9S! 2r  
audit period                                      被审计期间，被审计年度 riz[ AAB  
audit plan                                          审计计划 ,HHCgN  
audit planning                                    编制审计计划，制定审计计划，审计计划 4pG!m&4]ze  
audit planning stage                                  审计计划阶段 p6|RV(?8  
audit procedure                                审计程序 au~}s |#  
audit programme                               审计程序表，具体审计计划 +L
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audit report                                       审计报告 45H(.}&f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k%2Rv4)hU  
audit report with a qualified opinion                 有保留意见的审计报告 J%SuiT$L&Y  
audit report with an adverse opinion                否定意见的审计报告 ML-?#jNa<  
audit report with dual dates                      双重日期审计报告 CF0i72ul5  
audit reporting stage                                 审计报告阶段 Nub)]S>_/t  
audit responsibility                                   审计责任 R(dOQ. ;  
audit results                                      审计结果 =lG/A[66  
audit risk                                          审计风险 c2fqueK|:W  
audit sampling                                          审计抽样 /\e&nYz  
audit sampling techniques                         审计抽样方法，审计抽样技术 ._A@,]LS}  
audit strategies                                  审计策略 zilM+BZ8  
audit summary                                         审计总结，审计小结 pon0!\ZT=  
audit team                                         审计小组 XJ{b_h#N  
audit test                                    审计测试 D5gDVulsh  
audit trail                                          审计轨迹 )"4v0dv  
audit work                                        审计工作 [
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audit working paper                                 审计工作底稿 ;fl3'.S[  
audited financial statement                        审计会计报表，已审计财务报表 *CS2ndp  
Auditing Guidelines (the～)                      审计规范指南 7'1 +i  
auditing standards                             审计准则 qG?svt  
audit-oriented working paper                          (审计)业务类工作底稿 }[c,/NH  
authorisation                                     授权 ccm(r~lhJ  
authorisation of transaction                       交易的授权 f\]spl
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availability                                         可获得性 9A tnnx]n  
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balance                                      余额；差额；平衡 OS7^S1r-  
balance sheet                                    资产负债表 Q( g&/O  
bank                                                 银行 B>XfsZS  
bank account                                    银行账户，银行户头 C<u<:4^H  
bank statement                                 银行对账单 8 O% ?t  
barter transaction                              易货交易，以物换物交易 X^c2  
basis of audit                                    审计依据 {j!+\neL  
basis of preparation                                (会计报表的)编制基础 #yi&-9B  
book of account                               账目，账簿 0oiz V;B5%  
borrowing                                         借款，贷款，借债 I {&8iUN  
branch                                              分支，分支机构，分店 uFl19  
brought forward                                (账户余额等的)承上年，承上期，承上页 " _{o}
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budget                                              预算 d@aPhzLu  
building                                      建筑物；大楼 ~;uc@GGo  
business conditions                                  业务情况，经营情况 gtVnn]Jh  
business licence                               (企业等的)营业执照 yG..B  
business relation                                业务关系 4Ow0g-{  
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