[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 ;|.IUXEgcF  
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审计词汇英汉对照 ^fhkWx4i  
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ability to continue as a going concern               持续经营能力 cB4p.iO   
acceptability                                     可接受性，可接受程度 F17nWvF  
acceptable level of detection risk                     检查风险的可接受水平 ^:]~6p#  
acceptance of engagement                       接受委托 \"Aw ATQ  
accepting the engagement for the first time              首次接受委托 +$D~?sk  
access to asset                                         对资产的接触 CDGN}Q2_  
according to                                     根据，依据，依照 0BQ<a  
account balance                                账户余额 N}7tjk  
account for                                       对……进行会计处理，核算；解释  `AxhA.&V  
accounting                                        会计，会计学 `YPNVm<3)  
accounting advisory serve                        会计咨询服务 <'<{|$Pw  
accounting firm                                 会计师事务所 :a y-2  
accounting information                      会计信息，会计资料 S1W(]%0/  
accounting period                             会计期间 q/^&si  
accounting policies                                   会计政策 Q~G>=J9  
accounting professional bodies                 会计职业组织，会计职业团体 ]z5gC`E0  
accounting records                                   会计记录 a[Oi  
accounting responsibility                           会计责任 l;'c6o0e  
accounting service                             会计服务 r$z0C&5  
accounting standards                                会计准则 ~U_,z)<`)c  
Accounting Standards for Business Enterprises       企业会计准则 3NC-)S   
accounting system                             会计系统 L\y>WR%s  
accounting treatment                                会计处理 \k)(:[^FY  
accuracy                                    准确性，精确性 mdPE F)-  
additional audit procedures                      追加审计程序 Mwd(?o  
addressee                                         收件人，收信人 M}BqSzd*  
Administration of State-owned Assets  (the～)     国有资产管理局 >$p|W~x  
administrative laws and regulations                 行政法规 Hm55
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adverse impact                                 不利影响，负面影响 Rjz~n38.  
adverse opinion                                反对意见 d}RR!i`<N  
advisory group                                  咨询组，顾问组 q$6Tb  
agency fee                                        代理费，代理费用 E0a &1j  
aggregate                                          总计，合计为…… #OVf2
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alternation of document and record                 变造文件和记录 $E]W U?U  
alternative audit procedures                      替代审计程序，备选审计程序 V+2C!)f(  
amend                                              修改，修订 5rx;?yvn  
amortisation                                      摊销 L.) 0!1  
analytical capacity                             分析能力 Q`7.-d i  
analytical procedures                               分析性程序 V_Oj?MMpn  
annual financial statements                        年度会计报表，年度财务报表 Zjx:1c= b  
appendix                                          附录，附表 9WhZ= Xk  
applicable                                         适用的 Z/hgr|&}  
applicable laws and regulations                 适用的法规 hIv8A_>@`  
application systems                                  应用系统 o7;#B)jWS  
apply consistently                              一贯地执行，一贯地实施 zVU{jmS  
appropriate                                       适当的，合适的； _r&,n\ T  
征用，挪用 %\2w 1  
appropriate authorization                          适当的授权 Uc?#E $X  
appropriateness of audit evidence                    审计证据的适当性 K6l{wyMb|  
approval                                    批准，核准 vMB`TpZ  
assertion                                    (会计报表上的)认定；确认 lboi\GP|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I?_YL*  
asset                                                 资产，财产 <|MF \D'  
asset restructuring                             资产重组 ^yo~C3r~  
assignment of duties                                 职责的划分 w`$M}oX(  
assistant                                     助理，助理人员 lEe<!B$d"  
associated company                                 联属公司，联营公司 <4|/AF*>  
association                                        联合，结合；协会，社团 MQ{.%  
assumption                                       假设，假定 p\ }Ep  
at a given date                                         在某一特定时日 C[xY 0<^B  
attestation                                         鉴证，公证 `oq][|  
attestation service                             鉴证服务 Btgxzf  
audit adjustment                                审计调整 ]F4. m  
audit areas                                        审计领域 QwSYjR:K  
audit conclusion                                审计结论 B<" `<oG@|  
audit effectiveness                             审计效果 fT.GYvt`  
audit efficiency                                  审计效率 yxx'g+D*  
audit engagement letter                      审计业务约定书 Y3QrD&V  
audit evidence                                          审计证据 WQ1~9#  
audit fee                                    审计费 9_  
audit files                                          审计档案
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audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 $ rU"Krf67  
audit mark                                        审计标识 Fb0r(vQ^  
audit materiality                                 审计重要性 !RD<"  
audit method                                     审计方法 C3"5XR_Ov  
audit objective                                         审计目标，审计目的 Glw_<ag[  
audit of financial statements                      会计报表审计，财务报表审计 ._i|+[  
audit opinion                                     审计意见 $%P?2g"j,  
audit period                                      被审计期间，被审计年度 CVy\']  
audit plan                                          审计计划 z?DI4O#Up  
audit planning                                    编制审计计划，制定审计计划，审计计划 j LS<S_`  
audit planning stage                                  审计计划阶段 nR(v~_y[V  
audit procedure                                审计程序 <(c_[o/  
audit programme                               审计程序表，具体审计计划 r&/M')}?Lw  
audit report                                       审计报告 .;$Ub[
  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G=ly .  
audit report with a qualified opinion                 有保留意见的审计报告 EQTJ=\WFF  
audit report with an adverse opinion                否定意见的审计报告 `i:DmIoz  
audit report with dual dates                      双重日期审计报告 y<5RV>"Vg  
audit reporting stage                                 审计报告阶段 
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audit responsibility                                   审计责任 J_S8=`f%  
audit results                                      审计结果 9Gc4mwu  
audit risk                                          审计风险 ?bH&F  
audit sampling                                          审计抽样 !Soz??~o/  
audit sampling techniques                         审计抽样方法，审计抽样技术 uSgR|b;R]  
audit strategies                                  审计策略 <%iRa$i5  
audit summary                                         审计总结，审计小结 dtT:,&  
audit team                                         审计小组 |W#(+m  
audit test                                    审计测试 ~~\C .6c#  
audit trail                                          审计轨迹 #=g1V?D  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 B{ Ab#  
audited financial statement                        审计会计报表，已审计财务报表 ;0vCZaEF  
Auditing Guidelines (the～)                      审计规范指南 B%^W$7 q  
auditing standards                             审计准则 S6CI+W  
audit-oriented working paper                          (审计)业务类工作底稿 e~U]yg5X-  
authorisation                                     授权 2rV]n  
authorisation of transaction                       交易的授权 q S qS@+p  
availability                                         可获得性 OU esL9  
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balance                                      余额；差额；平衡 FMi:2.E  
balance sheet                                    资产负债表 )! eJW(  
bank                                                 银行 U EjP
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bank account                                    银行账户，银行户头 lz7?Z  
bank statement                                 银行对账单 I
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barter transaction                              易货交易，以物换物交易 Xwo%DZKN  
basis of audit                                    审计依据 0,/I2!dF?  
basis of preparation                                (会计报表的)编制基础 zub"Ap3  
book of account                               账目，账簿 6Hp+?mmh  
borrowing                                         借款，贷款，借债 jNvDE}'  
branch                                              分支，分支机构，分店 8<)ZpB,7  
brought forward                                (账户余额等的)承上年，承上期，承上页 (Z0_e&=*  
budget                                              预算 FS)"MDs  
building                                      建筑物；大楼 M ui\E  
business conditions                                  业务情况，经营情况 Fq$r>tmV  
business licence                               (企业等的)营业执照 IIG9&F$G  
business relation                                业务关系 ?g9:xgkF ^  
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