[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 MCmb/.&wu  
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审计词汇英汉对照 $VvgzjrH  
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ability to continue as a going concern               持续经营能力 14B',]`  
acceptability                                     可接受性，可接受程度 p@su:B2Rl  
acceptable level of detection risk                     检查风险的可接受水平 'UIFP#GtFO  
acceptance of engagement                       接受委托 8YQuq.(>a  
accepting the engagement for the first time              首次接受委托 \X:e9~  
access to asset                                         对资产的接触 oNAnJ+_  
according to                                     根据，依据，依照 5'I+%66?h$  
account balance                                账户余额 Oh*~+/u}q  
account for                                       对……进行会计处理，核算；解释 GXV x/)H  
accounting                                        会计，会计学 *y?HaU  
accounting advisory serve                        会计咨询服务 8m?(* [[  
accounting firm                                 会计师事务所 A~bSB n: '  
accounting information                      会计信息，会计资料 LJGpa)(  
accounting period                             会计期间 k.ou$mIY  
accounting policies                                   会计政策 lx%c&~.DiB  
accounting professional bodies                 会计职业组织，会计职业团体 U`ttT5;  
accounting records                                   会计记录 I?3b}#&V9  
accounting responsibility                           会计责任 <|}Z6Ti  
accounting service                             会计服务 e$Ds2%SaT  
accounting standards                                会计准则 ]- 1(r,  
Accounting Standards for Business Enterprises       企业会计准则 ^?`fN'!p  
accounting system                             会计系统 RW. qw4  
accounting treatment                                会计处理 cERIj0~  
accuracy                                    准确性，精确性 {5E8eQ  
additional audit procedures                      追加审计程序 6(bN*.  
addressee                                         收件人，收信人 l#KcmOz  
Administration of State-owned Assets  (the～)     国有资产管理局 DWt|lO  
administrative laws and regulations                 行政法规 _Sr7b#)o  
adverse impact                                 不利影响，负面影响 yS W$zA,  
adverse opinion                                反对意见 1'E=R0`pA  
advisory group                                  咨询组，顾问组 A*y4<'}<  
agency fee                                        代理费，代理费用 c`!e#w  
aggregate                                          总计，合计为…… d&FXndC4F  
alternation of document and record                 变造文件和记录 .KA-=$~J1  
alternative audit procedures                      替代审计程序，备选审计程序 yxt"vm;  
amend                                              修改，修订  !Ld5Y$  
amortisation                                      摊销 rv*{[K  
analytical capacity                             分析能力 pux IJ  
analytical procedures                               分析性程序 ~v;I>ij  
annual financial statements                        年度会计报表，年度财务报表 f1 x&Fk  
appendix                                          附录，附表 .`OU\LA  
applicable                                         适用的 UA6id|G  
applicable laws and regulations                 适用的法规 oe|#!SM(  
application systems                                  应用系统 t{]Ew4Y4%O  
apply consistently                              一贯地执行，一贯地实施 jq,M1  
appropriate                                       适当的，合适的； !cyrt<  
征用，挪用  ##rkyd  
appropriate authorization                          适当的授权 .uJ J<  
appropriateness of audit evidence                    审计证据的适当性 mAW.p=;  
approval                                    批准，核准 HoGYgye=  
assertion                                    (会计报表上的)认定；确认 %;'~TtW5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4E^ ?}_$  
asset                                                 资产，财产 e'3V4iU]  
asset restructuring                             资产重组 JQ1MuE'  
assignment of duties                                 职责的划分 ,eyh%k*hz  
assistant                                     助理，助理人员 > < YU'>%  
associated company                                 联属公司，联营公司 + ` |A/w  
association                                        联合，结合；协会，社团 duY?LJ@g  
assumption                                       假设，假定 Jl~ *@0(  
at a given date                                         在某一特定时日 5qz,FKx5  
attestation                                         鉴证，公证 y8k8Hd1<f  
attestation service                             鉴证服务 lmeTW0U@9(  
audit adjustment                                审计调整 {rKC4:  
audit areas                                        审计领域 !?P8[K  
audit conclusion                                审计结论 'C'mgEl%L  
audit effectiveness                             审计效果 zZ=SAjT QP  
audit efficiency                                  审计效率 HOP*QX8C%  
audit engagement letter                      审计业务约定书 QHR,p/p  
audit evidence                                          审计证据 1+FVM\<&  
audit fee                                    审计费 6gV*G  
audit files                                          审计档案 }=-0DSLVj  
audit findings                                     审计中发现的事项 Q@W/~~N  
audit implementation stage                        审计实施阶段 2RkW/)A9  
audit mark                                        审计标识 Z2g'&,uc#  
audit materiality                                 审计重要性 tMxde+$y  
audit method                                     审计方法 W8d-4')|  
audit objective                                         审计目标，审计目的 eY<<Hld  
audit of financial statements                      会计报表审计，财务报表审计 io4<HN  
audit opinion                                     审计意见 U~x]2{}  
audit period                                      被审计期间，被审计年度 Nz dN4+  
audit plan                                          审计计划 :ppaq  
audit planning                                    编制审计计划，制定审计计划，审计计划 ! ?g+' OM  
audit planning stage                                  审计计划阶段 I1<WHq  
audit procedure                                审计程序 dQ`Tt- n  
audit programme                               审计程序表，具体审计计划 <V&0 GAZ  
audit report                                       审计报告 AP&//b,^M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =1IK"BA2?  
audit report with a qualified opinion                 有保留意见的审计报告 z?o8h N\  
audit report with an adverse opinion                否定意见的审计报告 E4X6f  
audit report with dual dates                      双重日期审计报告 QLd*f[n  
audit reporting stage                                 审计报告阶段 Scrj%h%[  
audit responsibility                                   审计责任 6("_}9ZOc  
audit results                                      审计结果 b84
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audit risk                                          审计风险 mLhM_=  
audit sampling                                          审计抽样 sA2-3V<t8  
audit sampling techniques                         审计抽样方法，审计抽样技术 2HeX( rB  
audit strategies                                  审计策略 I"Zp^j  
audit summary                                         审计总结，审计小结 Nfa&r  
audit team                                         审计小组 F3|^b{'zO  
audit test                                    审计测试 ,PlH
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audit trail                                          审计轨迹 r: K1PO  
audit work                                        审计工作 ~5KcbGD~  
audit working paper                                 审计工作底稿 'UlVc2%
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audited financial statement                        审计会计报表，已审计财务报表 enQ*uMKd^  
Auditing Guidelines (the～)                      审计规范指南 j?K$w`  
auditing standards                             审计准则 )WqolB  
audit-oriented working paper                          (审计)业务类工作底稿 W==~9  
authorisation                                     授权 6 5govor  
authorisation of transaction                       交易的授权 f'*-<sSr  
availability                                         可获得性 1VJ${\H]  
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balance                                      余额；差额；平衡 g|~px$<iY  
balance sheet                                    资产负债表 vIV|y>;g  
bank                                                 银行 -|.NwGh  
bank account                                    银行账户，银行户头 p
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bank statement                                 银行对账单 4XpWDfa.}  
barter transaction                              易货交易，以物换物交易  *&_*G~>D  
basis of audit                                    审计依据 +z;*r8d<X  
basis of preparation                                (会计报表的)编制基础 H>TO8;5(  
book of account                               账目，账簿 #mQ@4k9i  
borrowing                                         借款，贷款，借债 ',EI[ ]+  
branch                                              分支，分支机构，分店 }A3/(   
brought forward                                (账户余额等的)承上年，承上期，承上页 FGV L[\  
budget                                              预算 SQN?[v  
building                                      建筑物；大楼 q`<vY'&1  
business conditions                                  业务情况，经营情况 Gx C+lqH#  
business licence                               (企业等的)营业执照 L
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business relation                                业务关系 > 80{n8  
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