[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  C|lMXp\*  
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审计词汇英汉对照 M^[jA](a  
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ability to continue as a going concern               持续经营能力 #-f^;=7  
acceptability                                     可接受性，可接受程度 VuBp$H(U  
acceptable level of detection risk                     检查风险的可接受水平 785iY865  
acceptance of engagement                       接受委托 )Z_i[1V  
accepting the engagement for the first time              首次接受委托 _0f[.vN  
access to asset                                         对资产的接触 ;C{_T:LS  
according to                                     根据，依据，依照 .^NV e40O  
account balance                                账户余额 jF5 JpyOc  
account for                                       对……进行会计处理，核算；解释 +]e4c;`ko}  
accounting                                        会计，会计学 e=R} 4`  
accounting advisory serve                        会计咨询服务 :Aa^afjJw  
accounting firm                                 会计师事务所 kL3=7t^ 1  
accounting information                      会计信息，会计资料 xD#/@E1'Y  
accounting period                             会计期间 UetmO`qju  
accounting policies                                   会计政策 A+l"  
accounting professional bodies                 会计职业组织，会计职业团体 o{hKt
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accounting records                                   会计记录 +OH."4Z  
accounting responsibility                           会计责任 i~9)Hz
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accounting service                             会计服务 #RD%GLY  
accounting standards                                会计准则 <f*
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Accounting Standards for Business Enterprises       企业会计准则 jl@8pO$  
accounting system                             会计系统 =@z"k'Vl`  
accounting treatment                                会计处理 C;ye%&g>  
accuracy                                    准确性，精确性 Rta P+6'X  
additional audit procedures                      追加审计程序 51,m^veO  
addressee                                         收件人，收信人 Sce9R?II  
Administration of State-owned Assets  (the～)     国有资产管理局 [y:LA~q  
administrative laws and regulations                 行政法规 {h=Ai[|l4Q  
adverse impact                                 不利影响，负面影响 xVe!  
adverse opinion                                反对意见 6GN'rVr!Z  
advisory group                                  咨询组，顾问组 ')aYkO{%sb  
agency fee                                        代理费，代理费用 X ,  
aggregate                                          总计，合计为…… 'YeJGzsJp  
alternation of document and record                 变造文件和记录 ~;W% s  
alternative audit procedures                      替代审计程序，备选审计程序 |eqDT,4  
amend                                              修改，修订 YH>n{o;- ?  
amortisation                                      摊销 UGMdWq  
analytical capacity                             分析能力 O`=Uq0Vv  
analytical procedures                               分析性程序 [Wh 43Z  
annual financial statements                        年度会计报表，年度财务报表 6\K)\  
appendix                                          附录，附表 #?*jdN:  
applicable                                         适用的 ;:4puv+]  
applicable laws and regulations                 适用的法规 O?!"15  
application systems                                  应用系统 u&Fm}/x  
apply consistently                              一贯地执行，一贯地实施 t]ZSo
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appropriate                                       适当的，合适的； 6>Cubb>  
征用，挪用 >gE_?%a[  
appropriate authorization                          适当的授权 Ame %:K!t  
appropriateness of audit evidence                    审计证据的适当性 *8p</Q  
approval                                    批准，核准 S`G\Cd;5  
assertion                                    (会计报表上的)认定；确认 {;zPW!G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h]#)41y<  
asset                                                 资产，财产 P33E\O  
asset restructuring                             资产重组 f/x "yUq  
assignment of duties                                 职责的划分 {V8Pn2mlo  
assistant                                     助理，助理人员 M@\'Y$)Y{  
associated company                                 联属公司，联营公司 Fk(5y)  
association                                        联合，结合；协会，社团 L7-n
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assumption                                       假设，假定 3 ^Zi/r  
at a given date                                         在某一特定时日 4=Ey\Px  
attestation                                         鉴证，公证 7' S]  
attestation service                             鉴证服务 ~-+Zu<  
audit adjustment                                审计调整 _+En%p.m  
audit areas                                        审计领域 $#r(1 Ev  
audit conclusion                                审计结论 ]`prDw'  
audit effectiveness                             审计效果 KB= z{g  
audit efficiency                                  审计效率 W<Lrfo&=Y]  
audit engagement letter                      审计业务约定书 CkU=0mcY  
audit evidence                                          审计证据 q1y4B`  
audit fee                                    审计费 &; \v_5N6  
audit files                                          审计档案 * 5n:+Tw(  
audit findings                                     审计中发现的事项 ^U}0D^jDeE  
audit implementation stage                        审计实施阶段 4B`Rz1QBy  
audit mark                                        审计标识 Ie"R,,c   
audit materiality                                 审计重要性 {76!  
audit method                                     审计方法 Sg-xm+iSDt  
audit objective                                         审计目标，审计目的 eXK`%'  
audit of financial statements                      会计报表审计，财务报表审计 &[kgrRF@HU  
audit opinion                                     审计意见 jGn^
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audit period                                      被审计期间，被审计年度 &}O!l'  
audit plan                                          审计计划 .K
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audit planning                                    编制审计计划，制定审计计划，审计计划 WIm7p1U#V  
audit planning stage                                  审计计划阶段 !U_L7  
audit procedure                                审计程序  o2  
audit programme                               审计程序表，具体审计计划 919g5f`  
audit report                                       审计报告 YkX=n{^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  >9`ep7  
audit report with a qualified opinion                 有保留意见的审计报告 {%{GZ  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 BvF_9  
audit reporting stage                                 审计报告阶段 =]e^8;e9  
audit responsibility                                   审计责任 y6}):|  
audit results                                      审计结果 E6:p  
audit risk                                          审计风险 fP58$pwu  
audit sampling                                          审计抽样 !\1W*6U8;  
audit sampling techniques                         审计抽样方法，审计抽样技术 / JB4#i7  
audit strategies                                  审计策略 jm\#($gl=  
audit summary                                         审计总结，审计小结 Q=E@i9c9  
audit team                                         审计小组 09Y?!,  
audit test                                    审计测试 l,wN@Nk  
audit trail                                          审计轨迹 dn_OfK  
audit work                                        审计工作 e-9unnk  
audit working paper                                 审计工作底稿 7-I>53@  
audited financial statement                        审计会计报表，已审计财务报表 Nl`ry2"<  
Auditing Guidelines (the～)                      审计规范指南 s2~dmZ_B|_  
auditing standards                             审计准则 x-&v|w'  
audit-oriented working paper                          (审计)业务类工作底稿 v
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authorisation                                     授权 YS~t d+*  
authorisation of transaction                       交易的授权 on?/tHys  
availability                                         可获得性 ,<b|@1\k  
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balance                                      余额；差额；平衡 (PcK(C!}=\  
balance sheet                                    资产负债表 '*u;:[73  
bank                                                 银行 ~+C?][T  
bank account                                    银行账户，银行户头 V( LFH9.Mp  
bank statement                                 银行对账单 aG
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barter transaction                              易货交易，以物换物交易 @BUq Q9q:  
basis of audit                                    审计依据 I^(#\vRW  
basis of preparation                                (会计报表的)编制基础 /v4S@SQ+  
book of account                               账目，账簿 #J724`  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 c8tC3CrKp=  
brought forward                                (账户余额等的)承上年，承上期，承上页 4UjE*Aq  
budget                                              预算 h6y4Ii  
building                                      建筑物；大楼 vUe *  
business conditions                                  业务情况，经营情况 Ir"Q%>K0f  
business licence                               (企业等的)营业执照 6L9[U^`@  
business relation                                业务关系 Lo5@zNt%W  
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