[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 Ap<kK0#h  
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审计词汇英汉对照 Sr#\5UDS  
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ability to continue as a going concern               持续经营能力 :yi?<  
acceptability                                     可接受性，可接受程度 +>}L
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acceptable level of detection risk                     检查风险的可接受水平 E;tEmGf6F  
acceptance of engagement                       接受委托 Z)^1~
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accepting the engagement for the first time              首次接受委托 y<5RV>"Vg  
access to asset                                         对资产的接触 @$aGVEcU$  
according to                                     根据，依据，依照 p.^qB]%  
account balance                                账户余额 J6[V7R[\  
account for                                       对……进行会计处理，核算；解释 qC x|}5:  
accounting                                        会计，会计学 je`Ysben  
accounting advisory serve                        会计咨询服务 U5RLM_a@M  
accounting firm                                 会计师事务所 "
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accounting information                      会计信息，会计资料 ?l9j]  
accounting period                             会计期间 h0O t>e"  
accounting policies                                   会计政策 MfA@)v  
accounting professional bodies                 会计职业组织，会计职业团体 H-&T)  
accounting records                                   会计记录 vk0b b3){D  
accounting responsibility                           会计责任 {)jTq??  
accounting service                             会计服务 QJ,[K_  
accounting standards                                会计准则 C==yl"w  
Accounting Standards for Business Enterprises       企业会计准则 .mbqsb]&Y  
accounting system                             会计系统 7M/v[dwL  
accounting treatment                                会计处理 \'Q rJ ?D  
accuracy                                    准确性，精确性 OAauD$Hh  
additional audit procedures                      追加审计程序 )UCc!  
addressee                                         收件人，收信人 ;p+[R+ )  
Administration of State-owned Assets  (the～)     国有资产管理局 J6I:UML  
administrative laws and regulations                 行政法规 DYDeb i6  
adverse impact                                 不利影响，负面影响 HSk_'g(\0  
adverse opinion                                反对意见 gHo sPY[  
advisory group                                  咨询组，顾问组 "qrde4O  
agency fee                                        代理费，代理费用 ve]hE}o/}  
aggregate                                          总计，合计为…… .0Kc|b=w  
alternation of document and record                 变造文件和记录 ;=p3L<~c`K  
alternative audit procedures                      替代审计程序，备选审计程序 `FG Yc  
amend                                              修改，修订 zub"Ap3  
amortisation                                      摊销 yT~rql  
analytical capacity                             分析能力 Vak\N)=u  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 M>_vsI^I'  
appendix                                          附录，附表 g\% Z+Dc  
applicable                                         适用的 F
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applicable laws and regulations                 适用的法规 Z%Fc -KVt  
application systems                                  应用系统 ,gpZz$Ef(  
apply consistently                              一贯地执行，一贯地实施 M$ 48}q+  
appropriate                                       适当的，合适的； yAiO._U  
征用，挪用 PU,%Y_xR  
appropriate authorization                          适当的授权 Mbp7%^E"A  
appropriateness of audit evidence                    审计证据的适当性 !-t,r%CG  
approval                                    批准，核准 Vel}lQD  
assertion                                    (会计报表上的)认定；确认 RH.qbPjx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hUC 157  
asset                                                 资产，财产 BsU}HuQZQ  
asset restructuring                             资产重组 ]|-sZ<?<i  
assignment of duties                                 职责的划分 B<Q)z5KK  
assistant                                     助理，助理人员 oY4^CGk=  
associated company                                 联属公司，联营公司 ^TtL-|I  
association                                        联合，结合；协会，社团 %tMx48'N  
assumption                                       假设，假定 4[(NxXH8M  
at a given date                                         在某一特定时日 N;`/>R4|I  
attestation                                         鉴证，公证 iF9d?9TWl  
attestation service                             鉴证服务 {h=gnR-9  
audit adjustment                                审计调整 uzI=.j  
audit areas                                        审计领域 " Lh&s<[  
audit conclusion                                审计结论 _6SAU8M,  
audit effectiveness                             审计效果 \_ V*Cs  
audit efficiency                                  审计效率 1<Sg @  
audit engagement letter                      审计业务约定书 XEnu0gr  
audit evidence                                          审计证据 1ysQvz  
audit fee                                    审计费 WfD fj  
audit files                                          审计档案 #R>x]Nt}  
audit findings                                     审计中发现的事项 j^7A}fz  
audit implementation stage                        审计实施阶段 o]Xt2E  
audit mark                                        审计标识 `BQv;NtP  
audit materiality                                 审计重要性 rlaeqG  
audit method                                     审计方法 qJag>OY  
audit objective                                         审计目标，审计目的 -@e2/6Oi  
audit of financial statements                      会计报表审计，财务报表审计 .faf !3d  
audit opinion                                     审计意见 ~o>Gm>5!HH  
audit period                                      被审计期间，被审计年度 ?=ffv]v|  
audit plan                                          审计计划 RC/45:hZZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?!K6")SE  
audit planning stage                                  审计计划阶段 n1JtY75#,/  
audit procedure                                审计程序 vQ L$.A3>  
audit programme                               审计程序表，具体审计计划 cGiL9|k  
audit report                                       审计报告 j.ucv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \ )=WA!  
audit report with a qualified opinion                 有保留意见的审计报告 0$]iRE;O]  
audit report with an adverse opinion                否定意见的审计报告 +SR{FF  
audit report with dual dates                      双重日期审计报告 `sCn4-$8  
audit reporting stage                                 审计报告阶段 x9,jXd  
audit responsibility                                   审计责任 3 3|t5Ia  
audit results                                      审计结果 ~ ;LzTL  
audit risk                                          审计风险 {O9(<g  
audit sampling                                          审计抽样 a%e`  
audit sampling techniques                         审计抽样方法，审计抽样技术 e{7 \pQK  
audit strategies                                  审计策略 f4fBUZ^ A  
audit summary                                         审计总结，审计小结 F~8'3!<9  
audit team                                         审计小组 qXg&E}]:=  
audit test                                    审计测试 0:`|T jf_  
audit trail                                          审计轨迹 >v%js!`f  
audit work                                        审计工作 X%
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audit working paper                                 审计工作底稿 i1|>JM[V  
audited financial statement                        审计会计报表，已审计财务报表 dYwk
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Auditing Guidelines (the～)                      审计规范指南 QXZyiJX}  
auditing standards                             审计准则 z7ik/>d?  
audit-oriented working paper                          (审计)业务类工作底稿 v!8=B21  
authorisation                                     授权 $8)XN-%(  
authorisation of transaction                       交易的授权 +U2lwd!j  
availability                                         可获得性 F?|Efpzow?  
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balance                                      余额；差额；平衡 FDQ=$w}'>  
balance sheet                                    资产负债表 vY-CXWC7  
bank                                                 银行 0k5-S~_\  
bank account                                    银行账户，银行户头 -BH/)$-$  
bank statement                                 银行对账单 E=N$JM  
barter transaction                              易货交易，以物换物交易 *qwN9b/!  
basis of audit                                    审计依据 PqV F}  
basis of preparation                                (会计报表的)编制基础 _6nAxm&x`%  
book of account                               账目，账簿 |gA@WV-%  
borrowing                                         借款，贷款，借债 Zp>v  
branch                                              分支，分支机构，分店 l!f_ +lv  
brought forward                                (账户余额等的)承上年，承上期，承上页 q1T)H2S  
budget                                              预算 bGCC?}\  
building                                      建筑物；大楼 2ZY$/  
business conditions                                  业务情况，经营情况 *O :JECKU  
business licence                               (企业等的)营业执照  E.h  
business relation                                业务关系 oI;ho6y)  
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