[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 uY~A0I5Z  
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审计词汇英汉对照 .>'Z9.Xnk  
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ability to continue as a going concern               持续经营能力 w;$+7  
acceptability                                     可接受性，可接受程度 ,6S8s  
acceptable level of detection risk                     检查风险的可接受水平 bC{8yV=)  
acceptance of engagement                       接受委托 Z
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accepting the engagement for the first time              首次接受委托 NFc8"7Mz}  
access to asset                                         对资产的接触 nu<!/O   
according to                                     根据，依据，依照 j1
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account balance                                账户余额 [E~TYk;  
account for                                       对……进行会计处理，核算；解释 L>b,}w  
accounting                                        会计，会计学 k-e@G'  
accounting advisory serve                        会计咨询服务 6 {Z\cwP)c  
accounting firm                                 会计师事务所 !gf3%!%  
accounting information                      会计信息，会计资料 \8D~,$,``|  
accounting period                             会计期间 m6cW  
accounting policies                                   会计政策 eFI4(Y  
accounting professional bodies                 会计职业组织，会计职业团体 5Z,lWp2A  
accounting records                                   会计记录 >[@d&28b%  
accounting responsibility                           会计责任 3T/j5m}+!  
accounting service                             会计服务 &zcjU+n  
accounting standards                                会计准则 o{LFXNcg[  
Accounting Standards for Business Enterprises       企业会计准则 vNSf:5H$  
accounting system                             会计系统 \pGO}{3e*  
accounting treatment                                会计处理 m_ m@>}ud  
accuracy                                    准确性，精确性 ~Wm}M  
additional audit procedures                      追加审计程序 [ d7]&i}*|  
addressee                                         收件人，收信人 N=wy)+  
Administration of State-owned Assets  (the～)     国有资产管理局 I}IW!K  
administrative laws and regulations                 行政法规 ItPK  
adverse impact                                 不利影响，负面影响 iGMONJRO  
adverse opinion                                反对意见  Zwns|23n  
advisory group                                  咨询组，顾问组 uP2a\C,$  
agency fee                                        代理费，代理费用 r&sOM_BUF  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 ?\M6P?tpo&  
alternative audit procedures                      替代审计程序，备选审计程序 HjS^ nYl  
amend                                              修改，修订 7~nCK  
amortisation                                      摊销 c.Z4f
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analytical capacity                             分析能力 ]Hy PJ  
analytical procedures                               分析性程序 k#*yhG,]'  
annual financial statements                        年度会计报表，年度财务报表 /*^|5>-`i1  
appendix                                          附录，附表 ok2~B._+;  
applicable                                         适用的 H`lD@ q'S  
applicable laws and regulations                 适用的法规 _l=  
application systems                                  应用系统 qjzW9yV+  
apply consistently                              一贯地执行，一贯地实施 i?dKmRp(@y  
appropriate                                       适当的，合适的；  =>\-ma+  
征用，挪用 ;S`-9}6  
appropriate authorization                          适当的授权 jY+S,lD  
appropriateness of audit evidence                    审计证据的适当性 "nno)~)u  
approval                                    批准，核准 DF|s,J`98  
assertion                                    (会计报表上的)认定；确认 yGG B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .{a2z*o  
asset                                                 资产，财产 {WeXURp&nF  
asset restructuring                             资产重组 ;;hyjFGq%  
assignment of duties                                 职责的划分 ]=VS~azZ5  
assistant                                     助理，助理人员 $uK"@Mw  
associated company                                 联属公司，联营公司 M2Fj)w2   
association                                        联合，结合；协会，社团 /JubiLEK  
assumption                                       假设，假定 l)*,18n  
at a given date                                         在某一特定时日 qK vr*xlC  
attestation                                         鉴证，公证 2RUR=%C  
attestation service                             鉴证服务 -Dxhq& }Y  
audit adjustment                                审计调整 D8AIVK]  
audit areas                                        审计领域 `{lAhZ5  
audit conclusion                                审计结论 hdJwNmEA>  
audit effectiveness                             审计效果 bH&)r
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audit efficiency                                  审计效率 Pph8"`mv.m  
audit engagement letter                      审计业务约定书 t`YZ)
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audit evidence                                          审计证据 tK}p05nPhl  
audit fee                                    审计费 auTTvJ  
audit files                                          审计档案 EvqAi/(g  
audit findings                                     审计中发现的事项 N^(lUba  
audit implementation stage                        审计实施阶段  L|lmStwe  
audit mark                                        审计标识 FEZ"\|I|  
audit materiality                                 审计重要性 oXlxPN39  
audit method                                     审计方法 k7|z$=zY  
audit objective                                         审计目标，审计目的 q6JW@GT  
audit of financial statements                      会计报表审计，财务报表审计 @U3foL2\  
audit opinion                                     审计意见 tWSvxGCzn%  
audit period                                      被审计期间，被审计年度 H4'DL'83  
audit plan                                          审计计划 Sja{$zL+W  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?t0zsq  
audit planning stage                                  审计计划阶段 ~@uY?jr  
audit procedure                                审计程序 Gk"L%Zt)  
audit programme                               审计程序表，具体审计计划 QK!:q{  
audit report                                       审计报告  ;[KriW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z\ =04[  
audit report with a qualified opinion                 有保留意见的审计报告 o47   f  
audit report with an adverse opinion                否定意见的审计报告 LX\*4[0%K  
audit report with dual dates                      双重日期审计报告 %:w% o$  
audit reporting stage                                 审计报告阶段 PL9eUy  
audit responsibility                                   审计责任 2iPmCG  
audit results                                      审计结果 |[owNV>  
audit risk                                          审计风险 2@R8P~^W  
audit sampling                                          审计抽样 leES YSY:  
audit sampling techniques                         审计抽样方法，审计抽样技术 *M&VqG4P9w  
audit strategies                                  审计策略 ,d>X/kd|o  
audit summary                                         审计总结，审计小结 Vv
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audit team                                         审计小组 e@:P2(WWl  
audit test                                    审计测试 :\+ {;;a@  
audit trail                                          审计轨迹 )0U3w#,JQ  
audit work                                        审计工作 12tJr
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audit working paper                                 审计工作底稿 ewAH'H] o  
audited financial statement                        审计会计报表，已审计财务报表 =qp}p'BYe  
Auditing Guidelines (the～)                      审计规范指南 /}nrF4S  
auditing standards                             审计准则 k)5_1y  
audit-oriented working paper                          (审计)业务类工作底稿 <cDKGd  
authorisation                                     授权 OS"{"P  
authorisation of transaction                       交易的授权 ^0Q=#p  
availability                                         可获得性 \U!@OX.R'M  
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balance                                      余额；差额；平衡 j(%gMVu  
balance sheet                                    资产负债表 2fzKdkJhe  
bank                                                 银行 ?{"XrQw
  
bank account                                    银行账户，银行户头 xz"Z3B  
bank statement                                 银行对账单 s~L fi.  
barter transaction                              易货交易，以物换物交易 h eE'S/  
basis of audit                                    审计依据 {}g %"mi#  
basis of preparation                                (会计报表的)编制基础 bvipbf[m<  
book of account                               账目，账簿 %Ui{=920  
borrowing                                         借款，贷款，借债 3'[Rvy{  
branch                                              分支，分支机构，分店 :T7 ?  
brought forward                                (账户余额等的)承上年，承上期，承上页 ){+[$@9  
budget                                              预算 #ox 9&  
building                                      建筑物；大楼 VelB-vy&  
business conditions                                  业务情况，经营情况 Bn~\HW\Lh  
business licence                               (企业等的)营业执照 7`blGzP_  
business relation                                业务关系 6.U"_%  
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