[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 %wq;<'W  
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审计词汇英汉对照 qHYoQ.ke  
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ability to continue as a going concern               持续经营能力 .Ax]SNZ+:A  
acceptability                                     可接受性，可接受程度 <)oW  
acceptable level of detection risk                     检查风险的可接受水平 VF:<q  
acceptance of engagement                       接受委托 ,V+,3TT  
accepting the engagement for the first time              首次接受委托 [Al}GM  
access to asset                                         对资产的接触 @PKY>58)  
according to                                     根据，依据，依照 )3!z2f:e  
account balance                                账户余额 0ol*!@?  
account for                                       对……进行会计处理，核算；解释 $r(9'm}W  
accounting                                        会计，会计学 7}fT7tsN  
accounting advisory serve                        会计咨询服务 @w;&:J9m
 
accounting firm                                 会计师事务所 6oR5q 4  
accounting information                      会计信息，会计资料 5&Le?-/\  
accounting period                             会计期间 >s;dooZ  
accounting policies                                   会计政策 Ij7[2V] c  
accounting professional bodies                 会计职业组织，会计职业团体 ]RI+:f  
accounting records                                   会计记录 " ,45p@  
accounting responsibility                           会计责任 T5TAkEVl  
accounting service                             会计服务 v==/tr)  
accounting standards                                会计准则 pJ@D}2u(  
Accounting Standards for Business Enterprises       企业会计准则 AUm5$;o,/  
accounting system                             会计系统 %Wg8dy|  
accounting treatment                                会计处理 843O} v'  
accuracy                                    准确性，精确性 R\lUE,o]<q  
additional audit procedures                      追加审计程序 SGLU7*sfd  
addressee                                         收件人，收信人 WQltUaF  
Administration of State-owned Assets  (the～)     国有资产管理局  bR83N  
administrative laws and regulations                 行政法规 6"U$H$ i.G  
adverse impact                                 不利影响，负面影响 -pm%F8{T]  
adverse opinion                                反对意见 <L<d_  
advisory group                                  咨询组，顾问组 1xb1?/n1#  
agency fee                                        代理费，代理费用 ~d=Y98'xS  
aggregate                                          总计，合计为…… Jw -3G3h  
alternation of document and record                 变造文件和记录 /G!M\teeF  
alternative audit procedures                      替代审计程序，备选审计程序 "l-R|>6~  
amend                                              修改，修订 t`"pn<  
amortisation                                      摊销 lemUUl(^  
analytical capacity                             分析能力 =a_ >")  
analytical procedures                               分析性程序 2j-^F  
annual financial statements                        年度会计报表，年度财务报表 ,-5|qko=  
appendix                                          附录，附表 _G^Cc}X  
applicable                                         适用的 -h, ?_d>  
applicable laws and regulations                 适用的法规 #HmZe98[%  
application systems                                  应用系统 9 EV.![  
apply consistently                              一贯地执行，一贯地实施 N|  
appropriate                                       适当的，合适的； a/lTQj]A  
征用，挪用 _ v3VUm#  
appropriate authorization                          适当的授权 ECvTmU'=  
appropriateness of audit evidence                    审计证据的适当性 '>#8 F.  
approval                                    批准，核准 Hie  
assertion                                    (会计报表上的)认定；确认 wp>L}!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z3z"c B  
asset                                                 资产，财产 *w23(f  
asset restructuring                             资产重组 I*l y 7z  
assignment of duties                                 职责的划分 +E }q0GV  
assistant                                     助理，助理人员 e4Q2$Q@b  
associated company                                 联属公司，联营公司 <4%vl+qW  
association                                        联合，结合；协会，社团 klx28 /]  
assumption                                       假设，假定 v1\/dQK  
at a given date                                         在某一特定时日 em?Q4t  
attestation                                         鉴证，公证 }]|e0 w:   
attestation service                             鉴证服务 9qX)FB@'i;  
audit adjustment                                审计调整 \MB$Cwc  
audit areas                                        审计领域 CsiRM8  
audit conclusion                                审计结论 ! +XreCw  
audit effectiveness                             审计效果 N<T@GQwkS  
audit efficiency                                  审计效率 JO&L1<B{v  
audit engagement letter                      审计业务约定书 ?dAy_| zD  
audit evidence                                          审计证据 -$cO0RSY  
audit fee                                    审计费 @ 3,:G$,  
audit files                                          审计档案 #= @?)\~  
audit findings                                     审计中发现的事项 *apkw5B}C  
audit implementation stage                        审计实施阶段 D7v_<  
audit mark                                        审计标识 =&roL7ps  
audit materiality                                 审计重要性 ^_\%?K_u  
audit method                                     审计方法 sff4N>XAl<  
audit objective                                         审计目标，审计目的 !p{
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audit of financial statements                      会计报表审计，财务报表审计 .g!K| c  
audit opinion                                     审计意见 Gm-V/[29R  
audit period                                      被审计期间，被审计年度 ecyN};V>  
audit plan                                          审计计划 y=SVS3D  
audit planning                                    编制审计计划，制定审计计划，审计计划 "43F.!P  
audit planning stage                                  审计计划阶段 Z^_gS&nDa~  
audit procedure                                审计程序 YU/?AQg  
audit programme                               审计程序表，具体审计计划 |Ju d*z  
audit report                                       审计报告 c[a^fu!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d
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audit report with a qualified opinion                 有保留意见的审计报告 :?SD#Vvrh.  
audit report with an adverse opinion                否定意见的审计报告 {_~vf  
audit report with dual dates                      双重日期审计报告 nt$ q< 57  
audit reporting stage                                 审计报告阶段 e$o
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audit responsibility                                   审计责任 W(Rp@=!C  
audit results                                      审计结果 &6nLnMF8x  
audit risk                                          审计风险 hr3<vWAD  
audit sampling                                          审计抽样 )8;At'q}  
audit sampling techniques                         审计抽样方法，审计抽样技术 jR
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audit strategies                                  审计策略 >Et~h65d5  
audit summary                                         审计总结，审计小结 IO<Ds#(  
audit team                                         审计小组 z"f+;1  
audit test                                    审计测试 B0D  
audit trail                                          审计轨迹 !TO+[g!  
audit work                                        审计工作 -lm)xpp1  
audit working paper                                 审计工作底稿 I %|;M%B  
audited financial statement                        审计会计报表，已审计财务报表 (h'Bz6K  
Auditing Guidelines (the～)                      审计规范指南 Ae
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auditing standards                             审计准则 3? F~H  
audit-oriented working paper                          (审计)业务类工作底稿 >35W{d  
authorisation                                     授权 %a']TX  
authorisation of transaction                       交易的授权 63/a 0Yn  
availability                                         可获得性 Y-lTPR<Eq  
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balance                                      余额；差额；平衡 WaSZw0U}y  
balance sheet                                    资产负债表 &
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bank                                                 银行 m~-O
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bank account                                    银行账户，银行户头 ; *\xdg{d  
bank statement                                 银行对账单 Ako]34Rl,  
barter transaction                              易货交易，以物换物交易 n0g8B  
basis of audit                                    审计依据 $i%#fN  
basis of preparation                                (会计报表的)编制基础 K #}t
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book of account                               账目，账簿 YP>J'{?b*"  
borrowing                                         借款，贷款，借债 c2-oFLNP=  
branch                                              分支，分支机构，分店 R]3j6
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brought forward                                (账户余额等的)承上年，承上期，承上页 P=l 7m*m  
budget                                              预算 _{$<s[S  
building                                      建筑物；大楼 VxtX%McK  
business conditions                                  业务情况，经营情况 hD XaCift  
business licence                               (企业等的)营业执照 pfHfw,[  
business relation                                业务关系 #_WkV  
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