[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 -tj#BEC[H(  
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审计词汇英汉对照 >K
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ability to continue as a going concern               持续经营能力 3K &637  
acceptability                                     可接受性，可接受程度 V~*Gk!+f  
acceptable level of detection risk                     检查风险的可接受水平 >dl5^  
acceptance of engagement                       接受委托 r%U6,7d=)  
accepting the engagement for the first time              首次接受委托 \sNgs#{7E7  
access to asset                                         对资产的接触 @]l|-xGCWn  
according to                                     根据，依据，依照 I%5vI}  
account balance                                账户余额 _J1\c~ke"  
account for                                       对……进行会计处理，核算；解释 wpK1nA+7N  
accounting                                        会计，会计学 Ei!Z]jeK  
accounting advisory serve                        会计咨询服务 s2O()u-  
accounting firm                                 会计师事务所 A8'RM F1  
accounting information                      会计信息，会计资料 Msqqjhoy  
accounting period                             会计期间 FK^xZ?G  
accounting policies                                   会计政策 !mlfG"FE  
accounting professional bodies                 会计职业组织，会计职业团体 )U %`7(bN  
accounting records                                   会计记录 m!FuC=e  
accounting responsibility                           会计责任 6$urrSQ`N0  
accounting service                             会计服务 1Wpu  
accounting standards                                会计准则 /~NX<Ye&  
Accounting Standards for Business Enterprises       企业会计准则 YV.' L  
accounting system                             会计系统 QX=T uyO  
accounting treatment                                会计处理 I3Vu/&8f|  
accuracy                                    准确性，精确性 !Cr3>tA  
additional audit procedures                      追加审计程序 xX<f4H\'  
addressee                                         收件人，收信人 Jt8;ddz  
Administration of State-owned Assets  (the～)     国有资产管理局 t"VT['8  
administrative laws and regulations                 行政法规 _k@cs^  
adverse impact                                 不利影响，负面影响 +``vnC  
adverse opinion                                反对意见 |T<aWZb^=  
advisory group                                  咨询组，顾问组 l U/Xi  
agency fee                                        代理费，代理费用 wn[)/*(,$(  
aggregate                                          总计，合计为…… *Jsb~wta  
alternation of document and record                 变造文件和记录 w%])  
alternative audit procedures                      替代审计程序，备选审计程序 v@\S$qU2  
amend                                              修改，修订 d5'Q1"{  
amortisation                                      摊销 t%qep|  
analytical capacity                             分析能力 8_ %GH}{  
analytical procedures                               分析性程序 JvAXLT  
annual financial statements                        年度会计报表，年度财务报表 r2RJb6  
appendix                                          附录，附表 6e ?xu8|  
applicable                                         适用的 BN9e S   
applicable laws and regulations                 适用的法规 apL$`{>US  
application systems                                  应用系统 5M5Bm[X  
apply consistently                              一贯地执行，一贯地实施 DT]4C!dh  
appropriate                                       适当的，合适的； 0D,@^vw bK  
征用，挪用 fpf]qQ W~7  
appropriate authorization                          适当的授权 !aT:0m$:9c  
appropriateness of audit evidence                    审计证据的适当性 YS|Dw'%g /  
approval                                    批准，核准 H:DR?'yW  
assertion                                    (会计报表上的)认定；确认 u> {aF{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '4'Z  
asset                                                 资产，财产 3yx[*'e$  
asset restructuring                             资产重组 JBpV'_"]  
assignment of duties                                 职责的划分 .YF1H<gwa  
assistant                                     助理，助理人员 }b2YX+/e$f  
associated company                                 联属公司，联营公司 m,HE4`g   
association                                        联合，结合；协会，社团 \TP$2i%W  
assumption                                       假设，假定 T1Py6Q,-  
at a given date                                         在某一特定时日 /9_%NR[  
attestation                                         鉴证，公证 2^'Ec:|f  
attestation service                             鉴证服务 }d.X2?  
audit adjustment                                审计调整 XUP{]w`.Z  
audit areas                                        审计领域 6{)pF  
audit conclusion                                审计结论 Vlx.C~WYn  
audit effectiveness                             审计效果 /r7xA}se^  
audit efficiency                                  审计效率 ] 2 `%i5  
audit engagement letter                      审计业务约定书 FJ0I&FyWs  
audit evidence                                          审计证据 G
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audit fee                                    审计费 &{j!!LL  
audit files                                          审计档案 F3bTFFt  
audit findings                                     审计中发现的事项 V?EX`2S  
audit implementation stage                        审计实施阶段 UwUHB~<oE  
audit mark                                        审计标识 F~Dof({:  
audit materiality                                 审计重要性 *}]#E$  
audit method                                     审计方法 ]gBnzh.  
audit objective                                         审计目标，审计目的 T<*)Cdid  
audit of financial statements                      会计报表审计，财务报表审计 PMsb"=D s  
audit opinion                                     审计意见 *O[/KR%  
audit period                                      被审计期间，被审计年度 Zu"qTJE/1  
audit plan                                          审计计划 .=eEuH  
audit planning                                    编制审计计划，制定审计计划，审计计划 3jZGO9ttnS  
audit planning stage                                  审计计划阶段 d[ 6 'w ?  
audit procedure                                审计程序 8&EJ.CQ  
audit programme                               审计程序表，具体审计计划 3wfcGQn|sD  
audit report                                       审计报告 y, :WLk~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (utP@d^  
audit report with a qualified opinion                 有保留意见的审计报告 )%^l+w+&  
audit report with an adverse opinion                否定意见的审计报告 ,=+t2Bn  
audit report with dual dates                      双重日期审计报告 v?."`,e  
audit reporting stage                                 审计报告阶段 i8?oe%9l  
audit responsibility                                   审计责任 mh8fJ6j29N  
audit results                                      审计结果 O[d#-0s  
audit risk                                          审计风险 X$@` 4  
audit sampling                                          审计抽样 3(oMASf  
audit sampling techniques                         审计抽样方法，审计抽样技术 cAN!5?D\  
audit strategies                                  审计策略 AUD)=a>  
audit summary                                         审计总结，审计小结 Rrh6-]A  
audit team                                         审计小组 a]p9[Nk  
audit test                                    审计测试 #Z J 1\Ov  
audit trail                                          审计轨迹 [)
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audit work                                        审计工作 3zB'AG3b  
audit working paper                                 审计工作底稿 8y27O  
audited financial statement                        审计会计报表，已审计财务报表 :
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Auditing Guidelines (the～)                      审计规范指南 {}s/p9F4  
auditing standards                             审计准则 i+14!LlI  
audit-oriented working paper                          (审计)业务类工作底稿 U5C]zswL  
authorisation                                     授权 s~{rC{9X  
authorisation of transaction                       交易的授权 tU?BR<q  
availability                                         可获得性 |tAkv  
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balance                                      余额；差额；平衡  0J+WCm
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balance sheet                                    资产负债表 V.{HMeE4  
bank                                                 银行 n#6{K6}k~  
bank account                                    银行账户，银行户头 f"Iui  
bank statement                                 银行对账单 ;~0q23{+;U  
barter transaction                              易货交易，以物换物交易 P%:?"t+J`;  
basis of audit                                    审计依据 ^N^G?{EV/#  
basis of preparation                                (会计报表的)编制基础 c>$d!IKCL  
book of account                               账目，账簿 _>vH%FY  
borrowing                                         借款，贷款，借债 ^mLX}E]  
branch                                              分支，分支机构，分店 g?80>-!bF  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;h1hz^Wq  
budget                                              预算 (l %?YME  
building                                      建筑物；大楼 z]9t 5I  
business conditions                                  业务情况，经营情况 <P#BQt f  
business licence                               (企业等的)营业执照 sgOau\E  
business relation                                业务关系 t*= nI $  
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