[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 9NoPrR=x1  
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审计词汇英汉对照 6!=9V0G~  
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ability to continue as a going concern               持续经营能力 /(L1!BPP9m  
acceptability                                     可接受性，可接受程度 l:C0:m%  
acceptable level of detection risk                     检查风险的可接受水平 J0)WRn"h  
acceptance of engagement                       接受委托 LZbHK.G=  
accepting the engagement for the first time              首次接受委托 (C[S?@S  
access to asset                                         对资产的接触 +fR`@HI  
according to                                     根据，依据，依照 H.S|njn:r  
account balance                                账户余额 <6@NgSFz'  
account for                                       对……进行会计处理，核算；解释 [5#/&k{  
accounting                                        会计，会计学 3~09)0"!d  
accounting advisory serve                        会计咨询服务 'GO..m"G  
accounting firm                                 会计师事务所 O6 J<Lqgh  
accounting information                      会计信息，会计资料 NOr*+N\  
accounting period                             会计期间 %+JTQy  
accounting policies                                   会计政策 ",@g
  
accounting professional bodies                 会计职业组织，会计职业团体 zi 14]FWo  
accounting records                                   会计记录 e ^&8x  
accounting responsibility                           会计责任 cG"<*Xi<  
accounting service                             会计服务 4Lq]yUj  
accounting standards                                会计准则 PvCE}bY{}  
Accounting Standards for Business Enterprises       企业会计准则 S|h  m  
accounting system                             会计系统 -~aEqj#?  
accounting treatment                                会计处理 <NsT[r~C  
accuracy                                    准确性，精确性 qk"=nAJX  
additional audit procedures                      追加审计程序 gV>\lMc[-%  
addressee                                         收件人，收信人 *Bz&  
Administration of State-owned Assets  (the～)     国有资产管理局 {v'Fg  
administrative laws and regulations                 行政法规  } R6h  
adverse impact                                 不利影响，负面影响 cu
k}VZ  
adverse opinion                                反对意见 )_ u'k /  
advisory group                                  咨询组，顾问组 No|{rYYKK  
agency fee                                        代理费，代理费用 Mo=-P2)>lt  
aggregate                                          总计，合计为…… ?uBC{KQ}Y  
alternation of document and record                 变造文件和记录 };sm8P
{M  
alternative audit procedures                      替代审计程序，备选审计程序 6%y: hLT  
amend                                              修改，修订 3c6)  
amortisation                                      摊销 VqU:`?#"a  
analytical capacity                             分析能力 IbQ~f+y&2  
analytical procedures                               分析性程序 Vjd =F .V+  
annual financial statements                        年度会计报表，年度财务报表 FaM~ 56Pa  
appendix                                          附录，附表 Om~C0  
applicable                                         适用的 GlZDuU  
applicable laws and regulations                 适用的法规 1mM52q.R4  
application systems                                  应用系统 k3kqgR
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apply consistently                              一贯地执行，一贯地实施 VX%\_@  
appropriate                                       适当的，合适的； j!H?dnE||  
征用，挪用 *(IO<KAg8  
appropriate authorization                          适当的授权 9R3=h5Y  
appropriateness of audit evidence                    审计证据的适当性 Agf!6kh  
approval                                    批准，核准 Xy<KvFy  
assertion                                    (会计报表上的)认定；确认 bV,R*C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I@+<[n2  
asset                                                 资产，财产 M 4?3l  
asset restructuring                             资产重组 %syBm  
assignment of duties                                 职责的划分 |7fBiV o  
assistant                                     助理，助理人员 o(qmI /h  
associated company                                 联属公司，联营公司 SQk!o{  
association                                        联合，结合；协会，社团 v836nxLM  
assumption                                       假设，假定 9]\vw  
at a given date                                         在某一特定时日 }@4*0_g"Aw  
attestation                                         鉴证，公证 S22;g  
attestation service                             鉴证服务 :b-(@a7>  
audit adjustment                                审计调整 7 #N @B  
audit areas                                        审计领域 jL1UPN  
audit conclusion                                审计结论 p}uw-$O  
audit effectiveness                             审计效果 -nSqB{s!SD  
audit efficiency                                  审计效率 JN!YRcj  
audit engagement letter                      审计业务约定书 2S/7f:  
audit evidence                                          审计证据 H[Cn@XE  
audit fee                                    审计费 PGGJpD?  
audit files                                          审计档案 ~K`blW
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audit findings                                     审计中发现的事项 N Krk*I"G  
audit implementation stage                        审计实施阶段 2XpGgG`2`C  
audit mark                                        审计标识 1[ Pbsb  
audit materiality                                 审计重要性 -:q7"s-}b  
audit method                                     审计方法 ER+[gT1CQ  
audit objective                                         审计目标，审计目的 \ZH=$c*W  
audit of financial statements                      会计报表审计，财务报表审计 -9EbU7>!  
audit opinion                                     审计意见 oJy/PR3  
audit period                                      被审计期间，被审计年度 <s>SnOD  
audit plan                                          审计计划 ?K"]XXsI  
audit planning                                    编制审计计划，制定审计计划，审计计划 $mlcaH  
audit planning stage                                  审计计划阶段 ?1sY S  
audit procedure                                审计程序 _6(=0::x  
audit programme                               审计程序表，具体审计计划 [<t*&Kr+o  
audit report                                       审计报告 G1|:b-C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F(r&:3!97  
audit report with a qualified opinion                 有保留意见的审计报告 Pmb`05\  
audit report with an adverse opinion                否定意见的审计报告 [<hiOB  
audit report with dual dates                      双重日期审计报告 +W`~bX+  
audit reporting stage                                 审计报告阶段 e{=$4F  
audit responsibility                                   审计责任 |HLh?AcX  
audit results                                      审计结果 KAZz)7  
audit risk                                          审计风险 $fKWB5p|()  
audit sampling                                          审计抽样 : &MiO3#+  
audit sampling techniques                         审计抽样方法，审计抽样技术 )U` c9*.  
audit strategies                                  审计策略 UpbzH(?#  
audit summary                                         审计总结，审计小结 $[Ns#7K  
audit team                                         审计小组 M-_)CR  
audit test                                    审计测试 y5I7pbe  
audit trail                                          审计轨迹 :gXj($  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 )XFMlSx)  
audited financial statement                        审计会计报表，已审计财务报表 9z#IdY$a  
Auditing Guidelines (the～)                      审计规范指南 = j -  
auditing standards                             审计准则 I g`#U~  
audit-oriented working paper                          (审计)业务类工作底稿 p%BO:%v  
authorisation                                     授权 Q
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authorisation of transaction                       交易的授权 We|*s2!  
availability                                         可获得性 RN0Rk 8AC  
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balance                                      余额；差额；平衡 @47TDCr  
balance sheet                                    资产负债表 x=k$^V~  
bank                                                 银行 XB?!V|bno  
bank account                                    银行账户，银行户头 U w)1yzX  
bank statement                                 银行对账单 U
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barter transaction                              易货交易，以物换物交易 Z(s} #-  
basis of audit                                    审计依据 Oe?nX>  
basis of preparation                                (会计报表的)编制基础 (/^&3xs9  
book of account                               账目，账簿 ;Zw28!#Rt  
borrowing                                         借款，贷款，借债 -v:Y\=[\  
branch                                              分支，分支机构，分店 U!h!z`RU54  
brought forward                                (账户余额等的)承上年，承上期，承上页 A/MOY@%G  
budget                                              预算 W$y?~2  
building                                      建筑物；大楼 D4G{= Y}G  
business conditions                                  业务情况，经营情况 m$kmoY/  
business licence                               (企业等的)营业执照 @[^H*^1|g  
business relation                                业务关系 [4gv_g  
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