[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 FJa[ToZ4+  
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审计词汇英汉对照 !fi &@k  
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ability to continue as a going concern               持续经营能力 Qp kKVLi  
acceptability                                     可接受性，可接受程度 y+4?U  
acceptable level of detection risk                     检查风险的可接受水平 Gur8.A;Y  
acceptance of engagement                       接受委托 mL:m;>JJ n  
accepting the engagement for the first time              首次接受委托 k9}Q7)@  
access to asset                                         对资产的接触 iK5]y+@8  
according to                                     根据，依据，依照 6R1wn& 8  
account balance                                账户余额 7
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account for                                       对……进行会计处理，核算；解释 35Ai;mU'  
accounting                                        会计，会计学 BIxV|\k  
accounting advisory serve                        会计咨询服务 Ku<b0<`  
accounting firm                                 会计师事务所 (NH8AS<  
accounting information                      会计信息，会计资料 ^>N8*
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accounting period                             会计期间 P0%N Q1bn  
accounting policies                                   会计政策 R'Kt=.s<  
accounting professional bodies                 会计职业组织，会计职业团体 J)9 AnGWe  
accounting records                                   会计记录 T@;! yz}Pf  
accounting responsibility                           会计责任 NuC-qG#  
accounting service                             会计服务 Nb~,`bu,2  
accounting standards                                会计准则 )KSisEL  
Accounting Standards for Business Enterprises       企业会计准则 On#;)35M  
accounting system                             会计系统 t8+?U^ j  
accounting treatment                                会计处理 J[
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accuracy                                    准确性，精确性 zKIGWH=qqm  
additional audit procedures                      追加审计程序 F(Lb8\to\M  
addressee                                         收件人，收信人 UWQtvQ f  
Administration of State-owned Assets  (the～)     国有资产管理局 B#FHf Z  
administrative laws and regulations                 行政法规 D:=t*2-Iv  
adverse impact                                 不利影响，负面影响 99<4t$KH  
adverse opinion                                反对意见 9{_8cpm4  
advisory group                                  咨询组，顾问组 l6iw=b[?  
agency fee                                        代理费，代理费用 _*O7l  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 H_VEPp,T  
alternative audit procedures                      替代审计程序，备选审计程序 `wNm%*g  
amend                                              修改，修订 R=!kbBK>\  
amortisation                                      摊销 R'rTE  
analytical capacity                             分析能力 &Fw[YGJayz  
analytical procedures                               分析性程序 K@B" ]6  
annual financial statements                        年度会计报表，年度财务报表 $aB/ +,  
appendix                                          附录，附表 *6:v}#b[  
applicable                                         适用的 8]S,u:E:N  
applicable laws and regulations                 适用的法规 !n|#|.0m  
application systems                                  应用系统 YTQ5sFuGM  
apply consistently                              一贯地执行，一贯地实施 +T9Q_e*  
appropriate                                       适当的，合适的； ?#d6i$  
征用，挪用 z8IPhE@  
appropriate authorization                          适当的授权 59V#FW
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appropriateness of audit evidence                    审计证据的适当性 js~tKUvg  
approval                                    批准，核准 Ve)ClH/DW  
assertion                                    (会计报表上的)认定；确认 N? M   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b)N[[
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asset                                                 资产，财产 2b5#PcKa  
asset restructuring                             资产重组 $30oc Tt{  
assignment of duties                                 职责的划分 M(yH%i^A  
assistant                                     助理，助理人员 }i(q t&U;  
associated company                                 联属公司，联营公司 djWcbC=g_  
association                                        联合，结合；协会，社团 1j11|~  
assumption                                       假设，假定 k^z0Lo|)'  
at a given date                                         在某一特定时日 z<hFK+j,'^  
attestation                                         鉴证，公证 T'E] i!$  
attestation service                             鉴证服务 Q8p=!K  
audit adjustment                                审计调整 tE@FvZC'=  
audit areas                                        审计领域
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audit conclusion                                审计结论 UH[<&v  
audit effectiveness                             审计效果 ?]^zD k@~  
audit efficiency                                  审计效率 2Zy_5>~  
audit engagement letter                      审计业务约定书 ^oYPyk`9  
audit evidence                                          审计证据 F KC\V F  
audit fee                                    审计费 W;4Lkk$  
audit files                                          审计档案 1pK6=-3w3  
audit findings                                     审计中发现的事项 Q $]YD pCM  
audit implementation stage                        审计实施阶段 @dl8(ILk'  
audit mark                                        审计标识
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audit materiality                                 审计重要性 +td<{4oq8  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 KF+mZB  
audit of financial statements                      会计报表审计，财务报表审计 TjxA#D)   
audit opinion                                     审计意见 OOokh
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audit period                                      被审计期间，被审计年度 X1oGp+&  
audit plan                                          审计计划 4jQ'+ 2it  
audit planning                                    编制审计计划，制定审计计划，审计计划 ) V36t{  
audit planning stage                                  审计计划阶段 WfZF~$li`  
audit procedure                                审计程序 [F+,YV%t  
audit programme                               审计程序表，具体审计计划 &R,9+c  
audit report                                       审计报告 gw^'{b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L;S}s, 2x  
audit report with a qualified opinion                 有保留意见的审计报告 e # 5BPI  
audit report with an adverse opinion                否定意见的审计报告 k^%2_ H  
audit report with dual dates                      双重日期审计报告 VevNG*  
audit reporting stage                                 审计报告阶段 8u>gbdU  
audit responsibility                                   审计责任 \:Za[6  
audit results                                      审计结果 %m eLW&  
audit risk                                          审计风险 !;v.>.lw  
audit sampling                                          审计抽样 4/'N|c.  
audit sampling techniques                         审计抽样方法，审计抽样技术 D^+?|Y@N  
audit strategies                                  审计策略 Ow@v"L;jF!  
audit summary                                         审计总结，审计小结 dFW.}"^c  
audit team                                         审计小组 )u*^@Wo  
audit test                                    审计测试 ^/toz).Q  
audit trail                                          审计轨迹 m2xBS!fm  
audit work                                        审计工作 +6l]]*H  
audit working paper                                 审计工作底稿 _7"5wB?|+  
audited financial statement                        审计会计报表，已审计财务报表 'N\&<dT>  
Auditing Guidelines (the～)                      审计规范指南 w^HjZV  
auditing standards                             审计准则 5dl,co{q  
audit-oriented working paper                          (审计)业务类工作底稿 T_LLJ
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authorisation                                     授权 hi|!  
authorisation of transaction                       交易的授权 w2
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availability                                         可获得性 /:Lu_)5   
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balance                                      余额；差额；平衡 _Zc4=c,K  
balance sheet                                    资产负债表 w<NyV8-hL  
bank                                                 银行  \S4SI  
bank account                                    银行账户，银行户头 Xgat-cy'DA  
bank statement                                 银行对账单 Q`ME@vz  
barter transaction                              易货交易，以物换物交易 })Yv9],6  
basis of audit                                    审计依据 =rFN1M/n{E  
basis of preparation                                (会计报表的)编制基础 $4m*kQ  
book of account                               账目，账簿 pK}=*y~$  
borrowing                                         借款，贷款，借债 @MbVWiv  
branch                                              分支，分支机构，分店 QR0(,e$Dl  
brought forward                                (账户余额等的)承上年，承上期，承上页 g`0moXz  
budget                                              预算 "35A/V  
building                                      建筑物；大楼 G$bJ+  
business conditions                                  业务情况，经营情况 "& 25D  
business licence                               (企业等的)营业执照 lG:kAtx4  
business relation                                业务关系 7K;!iX<d  
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