[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 540-lMe  
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审计词汇英汉对照 !-_0I
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ability to continue as a going concern               持续经营能力 F#*vJb)  
acceptability                                     可接受性，可接受程度 $e)d!m.  
acceptable level of detection risk                     检查风险的可接受水平 Y!N*J  
acceptance of engagement                       接受委托 ^2rNty,nH  
accepting the engagement for the first time              首次接受委托 }1VxMx@  
access to asset                                         对资产的接触 8*-8"It<"  
according to                                     根据，依据，依照 r({!ejT{U  
account balance                                账户余额 SV0E7qX  
account for                                       对……进行会计处理，核算；解释 Ne!F p  
accounting                                        会计，会计学 w7@fiH{  
accounting advisory serve                        会计咨询服务 G1=GzAd$5  
accounting firm                                 会计师事务所 B"rnSui  
accounting information                      会计信息，会计资料 ) j v]Oz  
accounting period                             会计期间 UE3(L ^  
accounting policies                                   会计政策 ?mU 3foa  
accounting professional bodies                 会计职业组织，会计职业团体 (n_lu=E70  
accounting records                                   会计记录 XkLl(uyh  
accounting responsibility                           会计责任 (Z;;v|F.i=  
accounting service                             会计服务 Cp` [0v~0  
accounting standards                                会计准则 Ab ,n^  
Accounting Standards for Business Enterprises       企业会计准则 e33j&:O  
accounting system                             会计系统 VJmX@zX9  
accounting treatment                                会计处理 ^x-vOGlR  
accuracy                                    准确性，精确性 &MKG#Y}  
additional audit procedures                      追加审计程序 (99P9\[p  
addressee                                         收件人，收信人 V3DXoRE-8i  
Administration of State-owned Assets  (the～)     国有资产管理局 : 34]}`-  
administrative laws and regulations                 行政法规 PeT _Ty  
adverse impact                                 不利影响，负面影响 _H@Y%"ZHJ6  
adverse opinion                                反对意见 |h$*z9bsf  
advisory group                                  咨询组，顾问组 5#3/  
agency fee                                        代理费，代理费用 G- wQ weJ9  
aggregate                                          总计，合计为…… 91d@/z  
alternation of document and record                 变造文件和记录 F9@,T8I  
alternative audit procedures                      替代审计程序，备选审计程序 {\3k(NdEX  
amend                                              修改，修订 ^PA >t$  
amortisation                                      摊销 ChO?Lm$y  
analytical capacity                             分析能力 ~b;l08 <  
analytical procedures                               分析性程序 8|*#r[x  
annual financial statements                        年度会计报表，年度财务报表 itClCEOA  
appendix                                          附录，附表 zea=vx>`  
applicable                                         适用的 C%_^0#8-0  
applicable laws and regulations                 适用的法规 4gbi?UAmX  
application systems                                  应用系统 :ZG^`H/X1d  
apply consistently                              一贯地执行，一贯地实施 Ja<pvb  
appropriate                                       适当的，合适的； _yk} [x0>  
征用，挪用 {uH 4 j4)2  
appropriate authorization                          适当的授权 /)fx(u#  
appropriateness of audit evidence                    审计证据的适当性 9 f$S4O5  
approval                                    批准，核准 >fHg1d2-  
assertion                                    (会计报表上的)认定；确认 tVVnQX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hd{Vz{;W  
asset                                                 资产，财产 64xq@_+  
asset restructuring                             资产重组 5y-8_)y8o  
assignment of duties                                 职责的划分 5(e?,B }  
assistant                                     助理，助理人员 Z)}q=NjA  
associated company                                 联属公司，联营公司 ;]YQWK  
association                                        联合，结合；协会，社团 NJK?5{H'  
assumption                                       假设，假定 JA0$Fz  
at a given date                                         在某一特定时日 Y*nzOD$  
attestation                                         鉴证，公证 i\hH .7G1  
attestation service                             鉴证服务 BMPLL2I  
audit adjustment                                审计调整 `~|8eKFq!  
audit areas                                        审计领域 \|^fG9M~  
audit conclusion                                审计结论 7 +A-S9P)  
audit effectiveness                             审计效果 ZK,}3b{  
audit efficiency                                  审计效率 B198_T!  
audit engagement letter                      审计业务约定书 Fq3[/'M^  
audit evidence                                          审计证据 kB_uU !G  
audit fee                                    审计费 8was/^9;  
audit files                                          审计档案 k<W n  
audit findings                                     审计中发现的事项 .s$#: ls?  
audit implementation stage                        审计实施阶段 "a;z  
audit mark                                        审计标识 S~^0 _?  
audit materiality                                 审计重要性 <qZ"W6&&  
audit method                                     审计方法 Cr0 \7  
audit objective                                         审计目标，审计目的 XgY( Vv
  
audit of financial statements                      会计报表审计，财务报表审计 yH_L<n  
audit opinion                                     审计意见 LL3RC6;e  
audit period                                      被审计期间，被审计年度 Kp,}7%hDw!  
audit plan                                          审计计划 1o)Vzv  
audit planning                                    编制审计计划，制定审计计划，审计计划 JHpoW}7QB  
audit planning stage                                  审计计划阶段 &We1i&w  
audit procedure                                审计程序 Q]X0O10  
audit programme                               审计程序表，具体审计计划 ?3 J  
audit report                                       审计报告 }gi>Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VU, \OOp  
audit report with a qualified opinion                 有保留意见的审计报告 Y ON@G5^  
audit report with an adverse opinion                否定意见的审计报告 _i [.5  
audit report with dual dates                      双重日期审计报告 tV2SX7N  
audit reporting stage                                 审计报告阶段 etF?,^)h=g  
audit responsibility                                   审计责任 YbZ<=ZzO4  
audit results                                      审计结果 ( 8+_~_  
audit risk                                          审计风险 wqDRFZ1*P  
audit sampling                                          审计抽样 rhFa rm4a  
audit sampling techniques                         审计抽样方法，审计抽样技术 TSu^.K  
audit strategies                                  审计策略 E\!:MCL  
audit summary                                         审计总结，审计小结 KLBV(`MS  
audit team                                         审计小组 pNpj , H*4  
audit test                                    审计测试 B.f
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audit trail                                          审计轨迹 $IUP;  
audit work                                        审计工作 A(AyLxB47*  
audit working paper                                 审计工作底稿  iqf+rBL  
audited financial statement                        审计会计报表，已审计财务报表 \phG$4(7+  
Auditing Guidelines (the～)                      审计规范指南 e #l/jFJU  
auditing standards                             审计准则 20g
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audit-oriented working paper                          (审计)业务类工作底稿 =!NYvwg6;o  
authorisation                                     授权 Bv"Fx*{W  
authorisation of transaction                       交易的授权 gOw|s1`2,  
availability                                         可获得性 }8WpX2U  
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balance                                      余额；差额；平衡 5n;|K]UW  
balance sheet                                    资产负债表 S8j; oJ2d  
bank                                                 银行 G-oCA1UdN  
bank account                                    银行账户，银行户头 ;@K,>$ur-  
bank statement                                 银行对账单 { y 0
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barter transaction                              易货交易，以物换物交易 *|AnL}GJ  
basis of audit                                    审计依据 @%J?[PG  
basis of preparation                                (会计报表的)编制基础 )>at]mH  
book of account                               账目，账簿 ]!H*oP8a*  
borrowing                                         借款，贷款，借债 Jl3l\I'  
branch                                              分支，分支机构，分店 E*Vx^k$  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]OY6.m  
budget                                              预算 ri~dWx  
building                                      建筑物；大楼 M0o=bYI  
business conditions                                  业务情况，经营情况 (omdmT%D  
business licence                               (企业等的)营业执照 6, ag\  
business relation                                业务关系 LXIlrZ9D5  
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