[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 gyPwN E  
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审计词汇英汉对照 l_8ibLyo  
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ability to continue as a going concern               持续经营能力 )=bW\=[8  
acceptability                                     可接受性，可接受程度 OEX\]!3_Fm  
acceptable level of detection risk                     检查风险的可接受水平 yqtaQ0F~  
acceptance of engagement                       接受委托 ];5Auh0o  
accepting the engagement for the first time              首次接受委托 :t;i2Ck  
access to asset                                         对资产的接触 /{
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according to                                     根据，依据，依照 6.$
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account balance                                账户余额 =;F7h @:  
account for                                       对……进行会计处理，核算；解释 _3NH"o d  
accounting                                        会计，会计学 HuKOb4g  
accounting advisory serve                        会计咨询服务 c.5u \I9"  
accounting firm                                 会计师事务所 aT+w6{%Z  
accounting information                      会计信息，会计资料 6#.9T;&  
accounting period                             会计期间 ~=t9-AF-  
accounting policies                                   会计政策 .TDg`O24c,  
accounting professional bodies                 会计职业组织，会计职业团体 $ER9u2  
accounting records                                   会计记录 eAqpP>9n  
accounting responsibility                           会计责任 5R%y3::$S  
accounting service                             会计服务 CN}0( 2n  
accounting standards                                会计准则  p:eaZ  
Accounting Standards for Business Enterprises       企业会计准则 JoZzX{eu"  
accounting system                             会计系统 R=$}uDFmW  
accounting treatment                                会计处理 d0f(Uk  
accuracy                                    准确性，精确性 o*"Q{Xh#Qd  
additional audit procedures                      追加审计程序 !,rF(pz  
addressee                                         收件人，收信人 _^ic@h3'X~  
Administration of State-owned Assets  (the～)     国有资产管理局 B-"F67:  
administrative laws and regulations                 行政法规 rz2,42H]  
adverse impact                                 不利影响，负面影响 feeHXKD|  
adverse opinion                                反对意见 *65~qAd  
advisory group                                  咨询组，顾问组 ;O5I
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agency fee                                        代理费，代理费用 Iz;^D!  
aggregate                                          总计，合计为…… 83p8:C.Ze  
alternation of document and record                 变造文件和记录 VVpJ +  
alternative audit procedures                      替代审计程序，备选审计程序 yD`pUE$  
amend                                              修改，修订 yu>;m.e_  
amortisation                                      摊销 LyR<cd$W  
analytical capacity                             分析能力 \:'6
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analytical procedures                               分析性程序 fF=tT C  
annual financial statements                        年度会计报表，年度财务报表 R6:m@  
appendix                                          附录，附表 lz1cLl m  
applicable                                         适用的 y@7CY-1
  
applicable laws and regulations                 适用的法规 KoWG:~>|  
application systems                                  应用系统 k,8^R I07@  
apply consistently                              一贯地执行，一贯地实施 2+pXtP@O  
appropriate                                       适当的，合适的； h0$ \JXk  
征用，挪用 '<*%<J{(  
appropriate authorization                          适当的授权 qPJSVo  
appropriateness of audit evidence                    审计证据的适当性 ~?)y'?  
approval                                    批准，核准 ,S@B [+VZ  
assertion                                    (会计报表上的)认定；确认 zwP*7u$CH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u6IM~kk>5  
asset                                                 资产，财产 IjXxH]2  
asset restructuring                             资产重组 :Z_abKt  
assignment of duties                                 职责的划分 *,*XOd:3TL  
assistant                                     助理，助理人员 hx/A215L  
associated company                                 联属公司，联营公司 Y%@;\  
association                                        联合，结合；协会，社团 twK3
  
assumption                                       假设，假定 )KkV<$  
at a given date                                         在某一特定时日 <1:I[b  
attestation                                         鉴证，公证 N=~DSsw  
attestation service                             鉴证服务 hhI*2|i"L  
audit adjustment                                审计调整 [a}Idi` K  
audit areas                                        审计领域 r(_Fr# Qn  
audit conclusion                                审计结论 ?P#\CW  
audit effectiveness                             审计效果 JE*?O*&|Q  
audit efficiency                                  审计效率 m5HMtoU  
audit engagement letter                      审计业务约定书 E8<,j})*  
audit evidence                                          审计证据  Bs>S2]  
audit fee                                    审计费 9}42s+  
audit files                                          审计档案 lL5*l,)To  
audit findings                                     审计中发现的事项 g2rH"3sC  
audit implementation stage                        审计实施阶段 xgM\6e  
audit mark                                        审计标识 X &G]ci  
audit materiality                                 审计重要性 ed3wj3@  
audit method                                     审计方法 r?^L/HGc  
audit objective                                         审计目标，审计目的 knb0_nA  
audit of financial statements                      会计报表审计，财务报表审计 'P4V_VMK  
audit opinion                                     审计意见 /oGaA@#+  
audit period                                      被审计期间，被审计年度 [D?d~pB  
audit plan                                          审计计划 V>UlL&V  
audit planning                                    编制审计计划，制定审计计划，审计计划 qF`]}7"^  
audit planning stage                                  审计计划阶段 !|9
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audit procedure                                审计程序 f'`y-]"V5)  
audit programme                               审计程序表，具体审计计划 fjuPGg~  
audit report                                       审计报告 w_LkS/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $"}
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audit report with a qualified opinion                 有保留意见的审计报告 D4
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audit report with an adverse opinion                否定意见的审计报告 AU
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audit report with dual dates                      双重日期审计报告 B)0;gWK  
audit reporting stage                                 审计报告阶段 &g0r#
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audit responsibility                                   审计责任 AI,E9  
audit results                                      审计结果 -7J~^m2x  
audit risk                                          审计风险 L}A2$@  
audit sampling                                          审计抽样 T8W^qrx.v  
audit sampling techniques                         审计抽样方法，审计抽样技术 Fta=yH}  
audit strategies                                  审计策略 +apn3\_  
audit summary                                         审计总结，审计小结 :3J`+V}9;  
audit team                                         审计小组 rsw=a_S  
audit test                                    审计测试 vNZ"x)?  
audit trail                                          审计轨迹 uBC#4cX`D*  
audit work                                        审计工作 LA(/UA3Izd  
audit working paper                                 审计工作底稿 sqRvnCD!  
audited financial statement                        审计会计报表，已审计财务报表 J@IKXhb7_  
Auditing Guidelines (the～)                      审计规范指南 ?[DVYP  
auditing standards                             审计准则 q%)."10}]  
audit-oriented working paper                          (审计)业务类工作底稿 C*t0`3g d  
authorisation                                     授权 M~Er6Zg  
authorisation of transaction                       交易的授权 e<~bDFH  
availability                                         可获得性 qS ggZ0*  
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balance                                      余额；差额；平衡 77]lpmC  
balance sheet                                    资产负债表 fj9&J[
 
bank                                                 银行 d4A:XNKB  
bank account                                    银行账户，银行户头 b'ir$RL] c  
bank statement                                 银行对账单 g"g3|$#Ej|  
barter transaction                              易货交易，以物换物交易 UjyrmQf  
basis of audit                                    审计依据 zcio\P=^|B  
basis of preparation                                (会计报表的)编制基础 F+W{R+6  
book of account                               账目，账簿 9c5DEq  
borrowing                                         借款，贷款，借债 Tq6\oIBkV  
branch                                              分支，分支机构，分店 v`@N R06  
brought forward                                (账户余额等的)承上年，承上期，承上页 yD0DPtti  
budget                                              预算 [8 23w.{]#  
building                                      建筑物；大楼 :01B)~^  
business conditions                                  业务情况，经营情况 5F]2.<i  
business licence                               (企业等的)营业执照 ]9wTAb  
business relation                                业务关系 zW[HGI6w  
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