[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 ]#^v754X^T  
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审计词汇英汉对照 >FwK_Zd'  
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ability to continue as a going concern               持续经营能力 F
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acceptability                                     可接受性，可接受程度 y42C g  
acceptable level of detection risk                     检查风险的可接受水平 ll4CF}k  
acceptance of engagement                       接受委托 [UI>SN  
accepting the engagement for the first time              首次接受委托 :M6v<Kg{;  
access to asset                                         对资产的接触 A| A
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according to                                     根据，依据，依照 > B@c74  
account balance                                账户余额 ./k7""4  
account for                                       对……进行会计处理，核算；解释 czD"mI!  
accounting                                        会计，会计学 y< *-&  
accounting advisory serve                        会计咨询服务 `HQ)][  
accounting firm                                 会计师事务所 15Mtlb  
accounting information                      会计信息，会计资料 iLuC_.'u=  
accounting period                             会计期间 *}lLV.+A  
accounting policies                                   会计政策 r x2'].  
accounting professional bodies                 会计职业组织，会计职业团体 6d6cZGS[:  
accounting records                                   会计记录 s__xBY  
accounting responsibility                           会计责任 mXp#6'a  
accounting service                             会计服务 M['O`^  
accounting standards                                会计准则 !9_(y~g{N  
Accounting Standards for Business Enterprises       企业会计准则 =b:XL#VA  
accounting system                             会计系统 )8W! |  
accounting treatment                                会计处理 yj&GJuNb~  
accuracy                                    准确性，精确性 F6[F~^9D  
additional audit procedures                      追加审计程序 <z,)4z++  
addressee                                         收件人，收信人 j@z IJ  
Administration of State-owned Assets  (the～)     国有资产管理局 K$h\<_V  
administrative laws and regulations                 行政法规 ?QT6q]|d0+  
adverse impact                                 不利影响，负面影响 z eT`kZ  
adverse opinion                                反对意见 -9t"
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advisory group                                  咨询组，顾问组 Q*>)W{H&)  
agency fee                                        代理费，代理费用 _Pqq*  
aggregate                                          总计，合计为…… OLb s~ >VA  
alternation of document and record                 变造文件和记录 &/WM:]^?0)  
alternative audit procedures                      替代审计程序，备选审计程序 6(`N!]e*L  
amend                                              修改，修订 MIIl+   
amortisation                                      摊销 C(
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analytical capacity                             分析能力 w !20  
analytical procedures                               分析性程序 .<`)`:n+B  
annual financial statements                        年度会计报表，年度财务报表 z:#]P0  
appendix                                          附录，附表 BeVDTk:  
applicable                                         适用的 K/ On|C  
applicable laws and regulations                 适用的法规 hYkkr&  
application systems                                  应用系统 bLai@mL&a  
apply consistently                              一贯地执行，一贯地实施 ?/3wO/
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appropriate                                       适当的，合适的； uH9Vj<E$K  
征用，挪用 =){G  
appropriate authorization                          适当的授权 ?`U_|Yo  
appropriateness of audit evidence                    审计证据的适当性 `;6M|5G  
approval                                    批准，核准 Z?'CS|ud  
assertion                                    (会计报表上的)认定；确认 fAULuF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O0#[hY,  
asset                                                 资产，财产 bu _ @>`S  
asset restructuring                             资产重组 R xITMt  
assignment of duties                                 职责的划分 )_jboaNzwI  
assistant                                     助理，助理人员 kzRvLs4xM  
associated company                                 联属公司，联营公司 7_1 Iadb  
association                                        联合，结合；协会，社团 Jj \nye+  
assumption                                       假设，假定 PF`uwx@zH  
at a given date                                         在某一特定时日 7y|U!r"Y  
attestation                                         鉴证，公证 pKc!sdC  
attestation service                             鉴证服务 o7!A(Eu  
audit adjustment                                审计调整  +x 3x  
audit areas                                        审计领域 /(BS<A  
audit conclusion                                审计结论 3<r7"/5  
audit effectiveness                             审计效果 ]
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audit efficiency                                  审计效率 })-V,\  
audit engagement letter                      审计业务约定书 FTZ=u0  
audit evidence                                          审计证据 F6q=W#~  
audit fee                                    审计费 I3nE]OcW@  
audit files                                          审计档案 w"9h_;'C_  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 71nZi`AR  
audit mark                                        审计标识 vMp=\U-~^  
audit materiality                                 审计重要性 U7x  
audit method                                     审计方法 9!n:hhJM  
audit objective                                         审计目标，审计目的 oWY3dc  
audit of financial statements                      会计报表审计，财务报表审计 #,#_"  
audit opinion                                     审计意见 u;q Q/Ftb  
audit period                                      被审计期间，被审计年度 n>v1<
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audit plan                                          审计计划 mKe6rEUs|  
audit planning                                    编制审计计划，制定审计计划，审计计划 1yE',9?  
audit planning stage                                  审计计划阶段 FAnz0p+t  
audit procedure                                审计程序 G!I++M"  
audit programme                               审计程序表，具体审计计划 (10t,n$  
audit report                                       审计报告 ^&Yt
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 bPFGQlmIO  
audit report with a qualified opinion                 有保留意见的审计报告 *1dZs~_  
audit report with an adverse opinion                否定意见的审计报告 v"1&xe^4  
audit report with dual dates                      双重日期审计报告 u;t<rEC2  
audit reporting stage                                 审计报告阶段 YdCl  
audit responsibility                                   审计责任 h2zSOY{su  
audit results                                      审计结果 V4Rs  
audit risk                                          审计风险 w
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audit sampling                                          审计抽样 y ~  K8  
audit sampling techniques                         审计抽样方法，审计抽样技术 g4WmUV#wp  
audit strategies                                  审计策略 aftt^h  
audit summary                                         审计总结，审计小结 bDvGFSAH  
audit team                                         审计小组 g&g:HH:  
audit test                                    审计测试 viG=Ap.Th  
audit trail                                          审计轨迹 7-B|B{]  
audit work                                        审计工作 4xW~@meNB  
audit working paper                                 审计工作底稿 66?`7j X  
audited financial statement                        审计会计报表，已审计财务报表 i<Ms2^  
Auditing Guidelines (the～)                      审计规范指南 6Mc&=}bV  
auditing standards                             审计准则 Vl1.]'p_  
audit-oriented working paper                          (审计)业务类工作底稿 ]&]G  
authorisation                                     授权 ^ZsIQ4@`  
authorisation of transaction                       交易的授权 Lmjd,t  
availability                                         可获得性 [1(eSH  
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balance                                      余额；差额；平衡 OG<*&V  
balance sheet                                    资产负债表 R WY>`.su  
bank                                                 银行 =r/K#hOR\J  
bank account                                    银行账户，银行户头 N#M>2b<A/T  
bank statement                                 银行对账单 : _Y^o  
barter transaction                              易货交易，以物换物交易 \/1~5mQ+  
basis of audit                                    审计依据 `S((F|Ty=;  
basis of preparation                                (会计报表的)编制基础 :/(G#ZaV  
book of account                               账目，账簿 bq7+l4CGTv  
borrowing                                         借款，贷款，借债 ]B(}^N>WH  
branch                                              分支，分支机构，分店 s&ox%L4  
brought forward                                (账户余额等的)承上年，承上期，承上页 KN_n:`cH{  
budget                                              预算 O])vR<[  
building                                      建筑物；大楼 |E K6txRb  
business conditions                                  业务情况，经营情况 *=@8t^fa86  
business licence                               (企业等的)营业执照 ek)rsxf1A  
business relation                                业务关系 GThGV"  
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