[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 w@O)b-b|w  
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审计词汇英汉对照 'J!Gip ,  
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ability to continue as a going concern               持续经营能力 B<h4ZK%  
acceptability                                     可接受性，可接受程度 B}*\ pdJ  
acceptable level of detection risk                     检查风险的可接受水平 z|Xt'?9&n  
acceptance of engagement                       接受委托 $P#+Y,r~\  
accepting the engagement for the first time              首次接受委托 \$t{K  
access to asset                                         对资产的接触 qoZAZ&|HI  
according to                                     根据，依据，依照 p]Qe5@NT  
account balance                                账户余额 q$IU!I4  
account for                                       对……进行会计处理，核算；解释 I$)9T^Ra  
accounting                                        会计，会计学 Qy=tkCN  
accounting advisory serve                        会计咨询服务 6W7,EIf  
accounting firm                                 会计师事务所 +iQ~ Y2Gh  
accounting information                      会计信息，会计资料 {!{T,_ J  
accounting period                             会计期间 l^o>7 cM  
accounting policies                                   会计政策 RU=g|TL  
accounting professional bodies                 会计职业组织，会计职业团体 EG8z&^O x  
accounting records                                   会计记录 ?duw0SZ  
accounting responsibility                           会计责任 #q9BU:  
accounting service                             会计服务 {l_D+B;  
accounting standards                                会计准则 @Eh(GZN  
Accounting Standards for Business Enterprises       企业会计准则 9)j"|5H  
accounting system                             会计系统 ~)X;z"y%b  
accounting treatment                                会计处理 %?qzP'  
accuracy                                    准确性，精确性 W=|'&UU Ul  
additional audit procedures                      追加审计程序 99]s/KD2yb  
addressee                                         收件人，收信人 /
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Administration of State-owned Assets  (the～)     国有资产管理局 4j i#Q  
administrative laws and regulations                 行政法规 (4`Tf*5hHa  
adverse impact                                 不利影响，负面影响 ?V_v=X%w  
adverse opinion                                反对意见 $[J\sokpY  
advisory group                                  咨询组，顾问组 ,.gJ8p(0x  
agency fee                                        代理费，代理费用 ^r]-v++  
aggregate                                          总计，合计为…… YxA nh  
alternation of document and record                 变造文件和记录 akHQ&+[j  
alternative audit procedures                      替代审计程序，备选审计程序 A^0-%Ygl  
amend                                              修改，修订 ^BI&-bR@  
amortisation                                      摊销 a<+Rw{  
analytical capacity                             分析能力 [`KQ\4u  
analytical procedures                               分析性程序 F0r5$Pl*  
annual financial statements                        年度会计报表，年度财务报表 HBk5p>&  
appendix                                          附录，附表 K+yi_n L  
applicable                                         适用的 5VfpeA`  
applicable laws and regulations                 适用的法规 I9U 8@e!X  
application systems                                  应用系统 +l7Bu}_?  
apply consistently                              一贯地执行，一贯地实施 /\1Q :B3W  
appropriate                                       适当的，合适的； uHDUuK:Ur  
征用，挪用 : B 1 "=ly  
appropriate authorization                          适当的授权 6jl{^dI  
appropriateness of audit evidence                    审计证据的适当性 [!ZYtp?Hf  
approval                                    批准，核准 y%YP  
assertion                                    (会计报表上的)认定；确认 l|9'l[}&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _F8-4  
asset                                                 资产，财产 Ag1nxV1M$  
asset restructuring                             资产重组 v57Kr ,  
assignment of duties                                 职责的划分 : R8+jO  
assistant                                     助理，助理人员 'XSHl?+q  
associated company                                 联属公司，联营公司 7FP"]\x  
association                                        联合，结合；协会，社团 C
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assumption                                       假设，假定 / `O'eH  
at a given date                                         在某一特定时日 X<1ymb3  
attestation                                         鉴证，公证 0nlh0u8#  
attestation service                             鉴证服务 ZQ[s:  
audit adjustment                                审计调整 91#n Aj%  
audit areas                                        审计领域 ?C 6`  
audit conclusion                                审计结论 #KtV4)(  
audit effectiveness                             审计效果 ;{n*F=%uC  
audit efficiency                                  审计效率 A{')  
audit engagement letter                      审计业务约定书 HI)U6.'  
audit evidence                                          审计证据 Yt4v}{+  
audit fee                                    审计费 >>=v`}  
audit files                                          审计档案 V<REcII.  
audit findings                                     审计中发现的事项 F#e fs6{  
audit implementation stage                        审计实施阶段 CR|>?9V  
audit mark                                        审计标识 YeF'r.Y  
audit materiality                                 审计重要性 y|wR)\  
audit method                                     审计方法 3v<9 Z9O  
audit objective                                         审计目标，审计目的 qv/chD`C  
audit of financial statements                      会计报表审计，财务报表审计 !|Y&h0e  
audit opinion                                     审计意见 81wmKqDEs  
audit period                                      被审计期间，被审计年度 vF@.B
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audit plan                                          审计计划  +!wkTrV  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y XxWu8  
audit planning stage                                  审计计划阶段 e}L(tXZ  
audit procedure                                审计程序 a\I`:RO=<Z  
audit programme                               审计程序表，具体审计计划 8ZO~=e  
audit report                                       审计报告 .q$/#hN:e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7|?Ht]  
audit report with a qualified opinion                 有保留意见的审计报告 .>(qZEF  
audit report with an adverse opinion                否定意见的审计报告 aII:Pzh]B  
audit report with dual dates                      双重日期审计报告 )v.\4Q4  
audit reporting stage                                 审计报告阶段 lHPhZ(Z  
audit responsibility                                   审计责任 ;!>>C0s"  
audit results                                      审计结果 z7lbb*
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audit risk                                          审计风险 `P9%[8`C 9  
audit sampling                                          审计抽样 2f-Or/v  
audit sampling techniques                         审计抽样方法，审计抽样技术 I~c}&'V  
audit strategies                                  审计策略 WJ]g7!Ks  
audit summary                                         审计总结，审计小结 VH.}}RS%  
audit team                                         审计小组 >[g'i+{  
audit test                                    审计测试 g |4v>5Y  
audit trail                                          审计轨迹 3-2?mV>5  
audit work                                        审计工作 d _koF-7  
audit working paper                                 审计工作底稿 Xc]Q_70O  
audited financial statement                        审计会计报表，已审计财务报表 HM\gO
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Auditing Guidelines (the～)                      审计规范指南 RjX#pb  
auditing standards                             审计准则 , u>K##X\  
audit-oriented working paper                          (审计)业务类工作底稿 yAVt[+0  
authorisation                                     授权 ~3m} EL  
authorisation of transaction                       交易的授权 ymyk.#Z<%  
availability                                         可获得性 ]5J*UZ}  
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balance                                      余额；差额；平衡 `#N7ym;s@  
balance sheet                                    资产负债表 /ec~^S8X  
bank                                                 银行 g/soop\:  
bank account                                    银行账户，银行户头 p&;,$KDA  
bank statement                                 银行对账单 ' 9  
barter transaction                              易货交易，以物换物交易 u\G\KASUK%  
basis of audit                                    审计依据 [x|{VJ(h  
basis of preparation                                (会计报表的)编制基础 <3Hu(Jx<O  
book of account                               账目，账簿 %bUpVyi!(  
borrowing                                         借款，贷款，借债 n 6| \  
branch                                              分支，分支机构，分店 vweD{\b  
brought forward                                (账户余额等的)承上年，承上期，承上页 }L*cP;m#  
budget                                              预算 rhvsd2z
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building                                      建筑物；大楼 Mx e  
business conditions                                  业务情况，经营情况 u8@>ThPD  
business licence                               (企业等的)营业执照 .](s\6'  
business relation                                业务关系 !P0
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