[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 h!=h0  
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审计词汇英汉对照 0v+-yEkw  
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ability to continue as a going concern               持续经营能力 `OFW^Esc  
acceptability                                     可接受性，可接受程度 2Pow-o*r  
acceptable level of detection risk                     检查风险的可接受水平 O,6Wdw3+-3  
acceptance of engagement                       接受委托 3{$
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accepting the engagement for the first time              首次接受委托 f7YBhF   
access to asset                                         对资产的接触 vMd3#@  
according to                                     根据，依据，依照 50_[n$tqE  
account balance                                账户余额 JTIt!E}P  
account for                                       对……进行会计处理，核算；解释 y+3+iT@i  
accounting                                        会计，会计学 % IHIXncv[  
accounting advisory serve                        会计咨询服务 Z<^;Ybw{`Z  
accounting firm                                 会计师事务所 =
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accounting information                      会计信息，会计资料 n,U?]mr  
accounting period                             会计期间 :of(wZa3Q  
accounting policies                                   会计政策 @A4$k dJ2  
accounting professional bodies                 会计职业组织，会计职业团体 .7]P-]uOZ  
accounting records                                   会计记录 B (Ps/  
accounting responsibility                           会计责任 jc!m; U t  
accounting service                             会计服务 nr2 Q[9~  
accounting standards                                会计准则 CP~mKmMV  
Accounting Standards for Business Enterprises       企业会计准则 !O,Sq/=.  
accounting system                             会计系统 K!]a+M]>  
accounting treatment                                会计处理 pO_IUkt  
accuracy                                    准确性，精确性 85YUqVi9  
additional audit procedures                      追加审计程序 >H^#!eaqw  
addressee                                         收件人，收信人 ~)^'5^  
Administration of State-owned Assets  (the～)     国有资产管理局 ,AmwsXN"F  
administrative laws and regulations                 行政法规 
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adverse impact                                 不利影响，负面影响 P q$0ih  
adverse opinion                                反对意见 s$).Z(6  
advisory group                                  咨询组，顾问组 
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agency fee                                        代理费，代理费用 @/F61Ut  
aggregate                                          总计，合计为…… k,[*h-{8  
alternation of document and record                 变造文件和记录 DY -5(6X  
alternative audit procedures                      替代审计程序，备选审计程序 s3HVX'  
amend                                              修改，修订 Jy5sZ}t[  
amortisation                                      摊销 4;fuS_(X  
analytical capacity                             分析能力 2 /FQ;<L  
analytical procedures                               分析性程序 R*:>h8  
annual financial statements                        年度会计报表，年度财务报表 zw['
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appendix                                          附录，附表 `J1HQ!Z  
applicable                                         适用的 #
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applicable laws and regulations                 适用的法规 kk%32(By  
application systems                                  应用系统 wqhktgG  
apply consistently                              一贯地执行，一贯地实施 @(Y!$><Is  
appropriate                                       适当的，合适的； @^xtxtjzux  
征用，挪用 MfP)Pk5  
appropriate authorization                          适当的授权 ZUHRATT-  
appropriateness of audit evidence                    审计证据的适当性 -~mgct5  
approval                                    批准，核准 7p{Pmq[  
assertion                                    (会计报表上的)认定；确认 7Ml4u%?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +{1.kb Zq  
asset                                                 资产，财产 X/yq<_ g  
asset restructuring                             资产重组 =5q<_as  
assignment of duties                                 职责的划分 N ~{N Nf Y  
assistant                                     助理，助理人员 DcW?L^Mst  
associated company                                 联属公司，联营公司  .qgUD  
association                                        联合，结合；协会，社团 J#zr50@@  
assumption                                       假设，假定 z5kAf~A  
at a given date                                         在某一特定时日 |5bLV^mv]i  
attestation                                         鉴证，公证 _dJ(h6%3  
attestation service                             鉴证服务 ZEAUoC1E1  
audit adjustment                                审计调整 gv''A"  
audit areas                                        审计领域 } o%^ Mu B  
audit conclusion                                审计结论 Snx!^4+MF  
audit effectiveness                             审计效果 93>4n\  
audit efficiency                                  审计效率 d~Z\%4  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 5&ku]l+  
audit fee                                    审计费 "f,{d}u  
audit files                                          审计档案 l4>^79**  
audit findings                                     审计中发现的事项 T#))
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audit implementation stage                        审计实施阶段 J;C:nE|V  
audit mark                                        审计标识 %{
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audit materiality                                 审计重要性 0f^{Rp6  
audit method                                     审计方法 8R,<S-+v  
audit objective                                         审计目标，审计目的 BmG(+;;&  
audit of financial statements                      会计报表审计，财务报表审计 ;]u9o}[ 2  
audit opinion                                     审计意见 +(W1x C0  
audit period                                      被审计期间，被审计年度 ']r8q 
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audit plan                                          审计计划 p;O%W
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audit planning                                    编制审计计划，制定审计计划，审计计划 |A%9c.DG.  
audit planning stage                                  审计计划阶段 AcC &Q:g  
audit procedure                                审计程序 CkT(\6B-  
audit programme                               审计程序表，具体审计计划 ;2p+i/sVj  
audit report                                       审计报告 j3gDGw;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qN $t_  
audit report with a qualified opinion                 有保留意见的审计报告 S/nPK,^d2  
audit report with an adverse opinion                否定意见的审计报告 \D7b Tn  
audit report with dual dates                      双重日期审计报告 Vw;Z0_C  
audit reporting stage                                 审计报告阶段 l/&.HF  
audit responsibility                                   审计责任 \$ytmtf5  
audit results                                      审计结果 F5h/>  
audit risk                                          审计风险 3v/B*M VI  
audit sampling                                          审计抽样 \^x{NV@v42  
audit sampling techniques                         审计抽样方法，审计抽样技术 -U d^\ Yy  
audit strategies                                  审计策略 CSO'``16  
audit summary                                         审计总结，审计小结 Q&} 0owe  
audit team                                         审计小组 Mo,&h?VOM?  
audit test                                    审计测试 M+)a6ge  
audit trail                                          审计轨迹 1E+12{~m"i  
audit work                                        审计工作 l8\UO<^fY  
audit working paper                                 审计工作底稿 t|aV:x  
audited financial statement                        审计会计报表，已审计财务报表 Zh"m;l/]  
Auditing Guidelines (the～)                      审计规范指南 >f(?Mxh2  
auditing standards                             审计准则 "Ms;sdjg}&  
audit-oriented working paper                          (审计)业务类工作底稿 f"ZlJVa  
authorisation                                     授权 Xz$4cI#n:  
authorisation of transaction                       交易的授权 i"^>sk  
availability                                         可获得性 z3oi(  
B #b/qR^2qW  
balance                                      余额；差额；平衡 d*gAL<M7E  
balance sheet                                    资产负债表 P@{x@9kI  
bank                                                 银行 C($l'jd&  
bank account                                    银行账户，银行户头 /*K2i5&X  
bank statement                                 银行对账单 $></%S2g  
barter transaction                              易货交易，以物换物交易 o NtFYY  
basis of audit                                    审计依据 B,%Vy!o  
basis of preparation                                (会计报表的)编制基础 "-J5!y*,Y  
book of account                               账目，账簿 bSB%hFp=Cp  
borrowing                                         借款，贷款，借债 4,9$udiGY  
branch                                              分支，分支机构，分店 vgz`+Zj*S  
brought forward                                (账户余额等的)承上年，承上期，承上页 2jsbg{QS#_  
budget                                              预算 j(;^XO Y#  
building                                      建筑物；大楼 # 36QO  
business conditions                                  业务情况，经营情况 .tngN<f  
business licence                               (企业等的)营业执照 }9~^}99}  
business relation                                业务关系 K\Ea\b[  
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