[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 XJ"9D#"a>  
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审计词汇英汉对照 S(pfd2^  
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ability to continue as a going concern               持续经营能力 ~X/T6(n$  
acceptability                                     可接受性，可接受程度 `8I&(k<wLe  
acceptable level of detection risk                     检查风险的可接受水平 l-&f81W  
acceptance of engagement                       接受委托 F3q5!1  
accepting the engagement for the first time              首次接受委托 \MU4"sX w  
access to asset                                         对资产的接触 4J  s>yP  
according to                                     根据，依据，依照 dZ*o H#
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account balance                                账户余额 F&0rI8Nr  
account for                                       对……进行会计处理，核算；解释 4?Io@[7A)  
accounting                                        会计，会计学 vzL>ZBe
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accounting advisory serve                        会计咨询服务 WKG=d]5  
accounting firm                                 会计师事务所 =GF+ hM/~  
accounting information                      会计信息，会计资料 0pQ>V)  
accounting period                             会计期间 rTH@PDk>)  
accounting policies                                   会计政策 ;$Y?j8g  
accounting professional bodies                 会计职业组织，会计职业团体 xK/`XY  
accounting records                                   会计记录 k(MQ:9'|  
accounting responsibility                           会计责任 m5S/T\,X  
accounting service                             会计服务 2}NfR8 N  
accounting standards                                会计准则 #r1x0s40D  
Accounting Standards for Business Enterprises       企业会计准则 rP'oUV_  
accounting system                             会计系统 HN:{rAIfc  
accounting treatment                                会计处理 R~`Y6>o~9:  
accuracy                                    准确性，精确性 [f'7/w+  
additional audit procedures                      追加审计程序 .D :v0Zm}m  
addressee                                         收件人，收信人 7cC$)  
Administration of State-owned Assets  (the～)     国有资产管理局 +wmfl:\^{H  
administrative laws and regulations                 行政法规 thh, V  
adverse impact                                 不利影响，负面影响 &c]x;#-y  
adverse opinion                                反对意见 2dC)%]aLme  
advisory group                                  咨询组，顾问组 L2 I/h`n"  
agency fee                                        代理费，代理费用 eu#||  
aggregate                                          总计，合计为…… _? {2{^v  
alternation of document and record                 变造文件和记录 VAq:q8(K  
alternative audit procedures                      替代审计程序，备选审计程序 !n7?w@2a'  
amend                                              修改，修订 g$A1*<+  
amortisation                                      摊销 vOqT Ld  
analytical capacity                             分析能力 zNBG;\W  
analytical procedures                               分析性程序 jildi
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annual financial statements                        年度会计报表，年度财务报表 b 7\nCRY  
appendix                                          附录，附表 Sna7r~j  
applicable                                         适用的 *{XbC\j  
applicable laws and regulations                 适用的法规 ?f a/}|T  
application systems                                  应用系统 k(T/ydrw  
apply consistently                              一贯地执行，一贯地实施 >:Rc%ILym  
appropriate                                       适当的，合适的； `/0FXb 8h  
征用，挪用 '06[@Cw  
appropriate authorization                          适当的授权 \;Ii(3+v;  
appropriateness of audit evidence                    审计证据的适当性 ^.k}YSWut  
approval                                    批准，核准 9D&ocV3QV
 
assertion                                    (会计报表上的)认定；确认 }APf^Ry  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZVI.s
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asset                                                 资产，财产 >ztv3^w  
asset restructuring                             资产重组 !W8$-iq  
assignment of duties                                 职责的划分 d~qDQ6!  
assistant                                     助理，助理人员 yXlzImPn  
associated company                                 联属公司，联营公司 `2GHB@S"k  
association                                        联合，结合；协会，社团 qF>}"m  
assumption                                       假设，假定 Cfa?LgSz  
at a given date                                         在某一特定时日 {AJspLcG  
attestation                                         鉴证，公证 Qp{{OjD  
attestation service                             鉴证服务 c\n\gQ:LQ  
audit adjustment                                审计调整 ^ng?+X>mP  
audit areas                                        审计领域 PE3l2kr  
audit conclusion                                审计结论 >i=mw5`D]  
audit effectiveness                             审计效果 {gzL}KL  
audit efficiency                                  审计效率 S?;&vs9j  
audit engagement letter                      审计业务约定书 e
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audit evidence                                          审计证据 i:@00)V{,  
audit fee                                    审计费 O
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audit files                                          审计档案 |[C3_'X  
audit findings                                     审计中发现的事项 Rs7=v2>I  
audit implementation stage                        审计实施阶段 k|1/gd5  
audit mark                                        审计标识 mL ]zkD_  
audit materiality                                 审计重要性 9FK%"s`  
audit method                                     审计方法 5_{C \S`T  
audit objective                                         审计目标，审计目的 uTngDk  
audit of financial statements                      会计报表审计，财务报表审计 s -Bpd#G>/  
audit opinion                                     审计意见 CsXIq. 9  
audit period                                      被审计期间，被审计年度 {Dqf.w>t  
audit plan                                          审计计划 YS%HZFY, "  
audit planning                                    编制审计计划，制定审计计划，审计计划 6!O~:\`DJ  
audit planning stage                                  审计计划阶段 M~=9ym  
audit procedure                                审计程序 G|v{[>tr  
audit programme                               审计程序表，具体审计计划 | M4_@
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audit report                                       审计报告 Y@F@k(lOo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a//<S?d$:  
audit report with a qualified opinion                 有保留意见的审计报告 R Mrh@9g  
audit report with an adverse opinion                否定意见的审计报告 eA4@)6WP(  
audit report with dual dates                      双重日期审计报告 le`fRq8f&  
audit reporting stage                                 审计报告阶段 ^ola5wD  
audit responsibility                                   审计责任 dk# LAm0<  
audit results                                      审计结果 Az{Z=:(0  
audit risk                                          审计风险 V~%!-7?  
audit sampling                                          审计抽样 ma,H<0R  
audit sampling techniques                         审计抽样方法，审计抽样技术 C8%q?.nH=  
audit strategies                                  审计策略 >
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audit summary                                         审计总结，审计小结 .sgP3Ah  
audit team                                         审计小组 RdRF~~R%  
audit test                                    审计测试 +\2{{~_z  
audit trail                                          审计轨迹 EE=!Y NP]  
audit work                                        审计工作 :iP2e+j  
audit working paper                                 审计工作底稿 UW_fn  
audited financial statement                        审计会计报表，已审计财务报表 jIaAx_  
Auditing Guidelines (the～)                      审计规范指南 TDq(%IW  
auditing standards                             审计准则 @))PpE`co8  
audit-oriented working paper                          (审计)业务类工作底稿 p<: b
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authorisation                                     授权 ssUWr=mD  
authorisation of transaction                       交易的授权 3{O^q/R  
availability                                         可获得性 $OldHe[p  
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balance                                      余额；差额；平衡 !8(: G6Ne  
balance sheet                                    资产负债表 uzr(gFd  
bank                                                 银行 }w}2 'P'T  
bank account                                    银行账户，银行户头 |VQ17*4ff1  
bank statement                                 银行对账单 Ko|nF-r_  
barter transaction                              易货交易，以物换物交易 <k+dJ=f  
basis of audit                                    审计依据 a6cq0g[#z  
basis of preparation                                (会计报表的)编制基础 "AMbU68  
book of account                               账目，账簿 W_8N?coM  
borrowing                                         借款，贷款，借债 FCgr  
branch                                              分支，分支机构，分店 %\IB_M  
brought forward                                (账户余额等的)承上年，承上期，承上页 JvX]^t/}  
budget                                              预算 <F{EZ Ii  
building                                      建筑物；大楼 D
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business conditions                                  业务情况，经营情况 F !g>fIg  
business licence                               (企业等的)营业执照 jgNdcP  
business relation                                业务关系 Cdg/wRje  
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