[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 C`)_i3 ^  
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审计词汇英汉对照 .hKhrcQp  
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ability to continue as a going concern               持续经营能力 !x7o|l|cP  
acceptability                                     可接受性，可接受程度 rIVvO  
acceptable level of detection risk                     检查风险的可接受水平 Y.>kO  
acceptance of engagement                       接受委托 lkb2?2\+  
accepting the engagement for the first time              首次接受委托 .$Y? W<  
access to asset                                         对资产的接触 B52yaG8C  
according to                                     根据，依据，依照 )\>r-g$  
account balance                                账户余额 l xe`u}[  
account for                                       对……进行会计处理，核算；解释 =p q:m  
accounting                                        会计，会计学 B!}BM}r  
accounting advisory serve                        会计咨询服务 mZ7B<F[qV  
accounting firm                                 会计师事务所 yAG+] r  
accounting information                      会计信息，会计资料 [/cIUQ  
accounting period                             会计期间 +R qbf  
accounting policies                                   会计政策 H@D;e  
accounting professional bodies                 会计职业组织，会计职业团体 b/u8} J  
accounting records                                   会计记录 89Z#|#uM5  
accounting responsibility                           会计责任 (rcMA>2=  
accounting service                             会计服务 u]E.iX p  
accounting standards                                会计准则 =u=Kw R  
Accounting Standards for Business Enterprises       企业会计准则 99u/fkL  
accounting system                             会计系统 $mpO?D J~  
accounting treatment                                会计处理 Blk}I  
accuracy                                    准确性，精确性 xQU"A2{}>  
additional audit procedures                      追加审计程序 <bUXC@3W  
addressee                                         收件人，收信人 @h}`DNaZ^  
Administration of State-owned Assets  (the～)     国有资产管理局 uv]{1S{tb  
administrative laws and regulations                 行政法规 m5*[t7@%  
adverse impact                                 不利影响，负面影响 [b/o$zR  
adverse opinion                                反对意见 aGK@)&h$  
advisory group                                  咨询组，顾问组 M'2r@NR8  
agency fee                                        代理费，代理费用 ar$*a>'?  
aggregate                                          总计，合计为…… 0%<+J;'o  
alternation of document and record                 变造文件和记录 "3}<8c  
alternative audit procedures                      替代审计程序，备选审计程序 -V5w]F'  
amend                                              修改，修订 W~ruN4q.  
amortisation                                      摊销 ('hT  
analytical capacity                             分析能力 0V`[Zgf  
analytical procedures                               分析性程序 ^DB{qU  
annual financial statements                        年度会计报表，年度财务报表 xu\eXx6H  
appendix                                          附录，附表 U~H?4Izl=  
applicable                                         适用的 7-*=|gl+  
applicable laws and regulations                 适用的法规 K_ke2{4Jm  
application systems                                  应用系统 u =J&~  
apply consistently                              一贯地执行，一贯地实施 q0./O|Dj   
appropriate                                       适当的，合适的； cb$-6ZE/  
征用，挪用 .L EY=j!-s  
appropriate authorization                          适当的授权 y
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appropriateness of audit evidence                    审计证据的适当性 )D/ 6%]O  
approval                                    批准，核准 P^)q=A8Z#  
assertion                                    (会计报表上的)认定；确认 :iPym}CE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _#C()Ro*P  
asset                                                 资产，财产 )T|L,Lp  
asset restructuring                             资产重组 Fvd
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assignment of duties                                 职责的划分 l]6%lud8_  
assistant                                     助理，助理人员 t ls60h  
associated company                                 联属公司，联营公司 T .n4TmF  
association                                        联合，结合；协会，社团 :/N+;- 18  
assumption                                       假设，假定 ig!7BxM)<h  
at a given date                                         在某一特定时日 0
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attestation                                         鉴证，公证 w$fJ4+  
attestation service                             鉴证服务 {38bv.3'  
audit adjustment                                审计调整 PXk?a J  
audit areas                                        审计领域 Jxl6a:  
audit conclusion                                审计结论 y~ rXl  
audit effectiveness                             审计效果 ]! *[Q\  
audit efficiency                                  审计效率 }q[Bd  
audit engagement letter                      审计业务约定书 h2Bz F  
audit evidence                                          审计证据 "Cz<d w]D  
audit fee                                    审计费 c&nh>oN  
audit files                                          审计档案 kHK0(bYK  
audit findings                                     审计中发现的事项 gVR@&bi7  
audit implementation stage                        审计实施阶段 /)3Lnn
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audit mark                                        审计标识 r'7LR  
audit materiality                                 审计重要性 ]9 w76Z  
audit method                                     审计方法 ipE]}0q  
audit objective                                         审计目标，审计目的 , X{>  
audit of financial statements                      会计报表审计，财务报表审计 )Kd%\PP  
audit opinion                                     审计意见 h*i9 m o  
audit period                                      被审计期间，被审计年度 Zyf P;&  
audit plan                                          审计计划 `
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audit planning                                    编制审计计划，制定审计计划，审计计划 pv)`%
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audit planning stage                                  审计计划阶段 TFQ!7'xk)  
audit procedure                                审计程序 1fU,5+PH  
audit programme                               审计程序表，具体审计计划 cC{"<fYF  
audit report                                       审计报告 V@-)\RZm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 07v!Zj  
audit report with a qualified opinion                 有保留意见的审计报告 Ah69 _>N`S  
audit report with an adverse opinion                否定意见的审计报告 *Mc7f?H  
audit report with dual dates                      双重日期审计报告 c]k*}W3T  
audit reporting stage                                 审计报告阶段 ,F6=b/eZ  
audit responsibility                                   审计责任 sBX-X$*N  
audit results                                      审计结果 ]b?9zeT*'l  
audit risk                                          审计风险 /b#l^x:j  
audit sampling                                          审计抽样 B=f,QU  
audit sampling techniques                         审计抽样方法，审计抽样技术 &DG->$&|  
audit strategies                                  审计策略 !A3-0zN!  
audit summary                                         审计总结，审计小结 y] oaO+  
audit team                                         审计小组 6?tlU>A2s  
audit test                                    审计测试 G"5D< ]  
audit trail                                          审计轨迹 t&q N:  J  
audit work                                        审计工作 T4/fdORS  
audit working paper                                 审计工作底稿 ] ]U<UJ  
audited financial statement                        审计会计报表，已审计财务报表 y m,H@~  
Auditing Guidelines (the～)                      审计规范指南 9# 4Y1LS)  
auditing standards                             审计准则 'wasZ b<^  
audit-oriented working paper                          (审计)业务类工作底稿 7R.Q Ql  
authorisation                                     授权 `$LWmm#  
authorisation of transaction                       交易的授权 rHge~nY<  
availability                                         可获得性 RprKm'b8x`  
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balance                                      余额；差额；平衡 ocbB&  
balance sheet                                    资产负债表 Jq.lT(E8D  
bank                                                 银行 620%Z*   
bank account                                    银行账户，银行户头 4BYE1 fUzd  
bank statement                                 银行对账单 \`V$ 'B{.  
barter transaction                              易货交易，以物换物交易 Y/<lWbj*A  
basis of audit                                    审计依据 D%mXA70  
basis of preparation                                (会计报表的)编制基础 O`GsS{$sS  
book of account                               账目，账簿 dCe4u<so\  
borrowing                                         借款，贷款，借债 MTER(L  
branch                                              分支，分支机构，分店 JCcZuwu[  
brought forward                                (账户余额等的)承上年，承上期，承上页 #o/H~Iv  
budget                                              预算 hRI"y":zD  
building                                      建筑物；大楼 ,21 np  
business conditions                                  业务情况，经营情况 /v|"0  
business licence                               (企业等的)营业执照 `(+o=HsD  
business relation                                业务关系 NgCuFL(Ic  
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