[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 A%vbhD2;W  
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审计词汇英汉对照 u?EN  
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ability to continue as a going concern               持续经营能力 D+c
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acceptability                                     可接受性，可接受程度 =pr7G+_u  
acceptable level of detection risk                     检查风险的可接受水平 H/Jbk*
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acceptance of engagement                       接受委托 }0 ?3:A  
accepting the engagement for the first time              首次接受委托 3c%c aK  
access to asset                                         对资产的接触 .Y|!:t|  
according to                                     根据，依据，依照 +,l-Nz  
account balance                                账户余额 -RLOD\ZBh  
account for                                       对……进行会计处理，核算；解释 HKeK<V  
accounting                                        会计，会计学 06jQE2z2R  
accounting advisory serve                        会计咨询服务 fsXy"#mOkD  
accounting firm                                 会计师事务所 ';"VDLb3  
accounting information                      会计信息，会计资料 H*6W q  
accounting period                             会计期间 SfR%s8c`  
accounting policies                                   会计政策 p}P-6&k,U  
accounting professional bodies                 会计职业组织，会计职业团体 {[F A#  
accounting records                                   会计记录 "jCu6
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accounting responsibility                           会计责任 !~Z"9(v'C  
accounting service                             会计服务 m+9#5a-  
accounting standards                                会计准则 X{VOAcugr  
Accounting Standards for Business Enterprises       企业会计准则 .]Z"C&"N]  
accounting system                             会计系统 T{'RV0%   
accounting treatment                                会计处理 ('~LMu_  
accuracy                                    准确性，精确性 @nf
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additional audit procedures                      追加审计程序 `u\n0=go  
addressee                                         收件人，收信人 4K74=r),i  
Administration of State-owned Assets  (the～)     国有资产管理局 fy$1YI>!Q  
administrative laws and regulations                 行政法规 !9x}  
adverse impact                                 不利影响，负面影响 xD$\,{  
adverse opinion                                反对意见 '>" 4  
advisory group                                  咨询组，顾问组 V8(-  
agency fee                                        代理费，代理费用 B<-Wea  
aggregate                                          总计，合计为…… nFn5v'g  
alternation of document and record                 变造文件和记录 `X8F`5&U\f  
alternative audit procedures                      替代审计程序，备选审计程序 _cwpA#x`}  
amend                                              修改，修订 K^[?O{x^B  
amortisation                                      摊销 mc 3"`+o  
analytical capacity                             分析能力 .(vwIb8\_  
analytical procedures                               分析性程序 @ P|y{e6  
annual financial statements                        年度会计报表，年度财务报表 D{!IW!w  
appendix                                          附录，附表 ]R*A  
applicable                                         适用的 j.YA2mr  
applicable laws and regulations                 适用的法规 NVs@S-rpX  
application systems                                  应用系统 #;<Y[hR{P  
apply consistently                              一贯地执行，一贯地实施 Js;h%  
appropriate                                       适当的，合适的； 9FX-1,Jx  
征用，挪用 ~s{$WL&  
appropriate authorization                          适当的授权 ?#fQ~ s  
appropriateness of audit evidence                    审计证据的适当性 snJ129}A  
approval                                    批准，核准 1&2>LE/P  
assertion                                    (会计报表上的)认定；确认 E.f%H(b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cZ06Kx..  
asset                                                 资产，财产 cNH7C"@GVu  
asset restructuring                             资产重组 {b{s<@?  
assignment of duties                                 职责的划分 s@C}P  
assistant                                     助理，助理人员 w>YDNOk  
associated company                                 联属公司，联营公司 1Z;iV<d  
association                                        联合，结合；协会，社团 x"~JR\yzKJ  
assumption                                       假设，假定 Uz7<PLxd  
at a given date                                         在某一特定时日 *h|U,T7ew
 
attestation                                         鉴证，公证 ;=N#`l  
attestation service                             鉴证服务 ;PH~<
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audit adjustment                                审计调整 qb4z T
 
audit areas                                        审计领域 Je{ykL?N  
audit conclusion                                审计结论 H# &00Q[  
audit effectiveness                             审计效果 Xeajxcop#  
audit efficiency                                  审计效率 T;uX4,|(  
audit engagement letter                      审计业务约定书 u&NV,6Fj2[  
audit evidence                                          审计证据 B1STGL`nK  
audit fee                                    审计费 he4(hX^  
audit files                                          审计档案 nrb Ok4Dz  
audit findings                                     审计中发现的事项 1"g<0 W  
audit implementation stage                        审计实施阶段 g5yJfRLxp  
audit mark                                        审计标识 a =QCp4^  
audit materiality                                 审计重要性 $C\BcKlmv  
audit method                                     审计方法 #`IN`m |  
audit objective                                         审计目标，审计目的 O84i; S+-p  
audit of financial statements                      会计报表审计，财务报表审计 nR~(0G,H  
audit opinion                                     审计意见 L$-T,Kze  
audit period                                      被审计期间，被审计年度 PM+[,H  
audit plan                                          审计计划 &o*A{  
audit planning                                    编制审计计划，制定审计计划，审计计划 Uv.)?YeGh  
audit planning stage                                  审计计划阶段 pUT r!fR  
audit procedure                                审计程序 "fI6Cpc  
audit programme                               审计程序表，具体审计计划 0mnw{fE8_  
audit report                                       审计报告 pFXEu=$3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;fJ.8C  
audit report with a qualified opinion                 有保留意见的审计报告 ! z**y}<T  
audit report with an adverse opinion                否定意见的审计报告 @VBcJ{e,  
audit report with dual dates                      双重日期审计报告 Zh,71Umz  
audit reporting stage                                 审计报告阶段 jF>[?L  
audit responsibility                                   审计责任 <m
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audit results                                      审计结果 xmG<]WF>E  
audit risk                                          审计风险 YN,A)w:]  
audit sampling                                          审计抽样 ?0SEMmp`H  
audit sampling techniques                         审计抽样方法，审计抽样技术 R@0R`Zs  
audit strategies                                  审计策略 sRW<me;  
audit summary                                         审计总结，审计小结 '7/)Ot(  
audit team                                         审计小组 K P"+e:a%  
audit test                                    审计测试 j6YO
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audit trail                                          审计轨迹 yr 6V3],Tp  
audit work                                        审计工作 y*? Jui Q  
audit working paper                                 审计工作底稿 %$I;{-LD  
audited financial statement                        审计会计报表，已审计财务报表 [}:$yg  
Auditing Guidelines (the～)                      审计规范指南 IcEdG(  
auditing standards                             审计准则 6mE\OS-I  
audit-oriented working paper                          (审计)业务类工作底稿 |zU-KGO&  
authorisation                                     授权 ebq4g387X  
authorisation of transaction                       交易的授权 }#J/fa9 !  
availability                                         可获得性 :A
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balance                                      余额；差额；平衡 u y+pP!<  
balance sheet                                    资产负债表 ~?dI*BZ)]  
bank                                                 银行 ~@!bsLSMU  
bank account                                    银行账户，银行户头 XG?8s &  
bank statement                                 银行对账单 GVz6-T~\>  
barter transaction                              易货交易，以物换物交易 h 0|s  
basis of audit                                    审计依据 N;R^h? '  
basis of preparation                                (会计报表的)编制基础 *I+Q~4  
book of account                               账目，账簿 lMt=| 66  
borrowing                                         借款，贷款，借债 BWNi [^]  
branch                                              分支，分支机构，分店 fOHxtHM  
brought forward                                (账户余额等的)承上年，承上期，承上页  bLL2  
budget                                              预算 \^LFkp  
building                                      建筑物；大楼 +_`7G^U?%  
business conditions                                  业务情况，经营情况 i@q&5;%%  
business licence                               (企业等的)营业执照 =%7 -ZH9  
business relation                                业务关系 H+#FSdy#  
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