[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 BkJNu_{m?  
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审计词汇英汉对照 ?X~U[dV?  
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ability to continue as a going concern               持续经营能力 W8Aii'Q8C/  
acceptability                                     可接受性，可接受程度 {N`<THPP  
acceptable level of detection risk                     检查风险的可接受水平 .?LP$O=  
acceptance of engagement                       接受委托 hM~zO1XW  
accepting the engagement for the first time              首次接受委托 3fhlMOm  
access to asset                                         对资产的接触 -=VGXd  
according to                                     根据，依据，依照 0})mCVBY  
account balance                                账户余额 #9u2LK  
account for                                       对……进行会计处理，核算；解释 RJ~I?{yR0[  
accounting                                        会计，会计学 cRS2v--\-  
accounting advisory serve                        会计咨询服务 3!2TE-  
accounting firm                                 会计师事务所 sY@x(qkIOc  
accounting information                      会计信息，会计资料 <p\iB'y  
accounting period                             会计期间 /8"9sf*  
accounting policies                                   会计政策 K[M[0D  
accounting professional bodies                 会计职业组织，会计职业团体 m6YDyQC  
accounting records                                   会计记录 m\;@~o'k  
accounting responsibility                           会计责任 5~E'21hJ  
accounting service                             会计服务 +lED6]+%  
accounting standards                                会计准则 :}3;z'2]l  
Accounting Standards for Business Enterprises       企业会计准则 (f>~+-IL  
accounting system                             会计系统 THf*<
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accounting treatment                                会计处理 $|n#L6k   
accuracy                                    准确性，精确性 jyFXAs2  
additional audit procedures                      追加审计程序 Av"^uevfs  
addressee                                         收件人，收信人 h+d3JM  
Administration of State-owned Assets  (the～)     国有资产管理局 L>{p>  
administrative laws and regulations                 行政法规 L6f$ID:  
adverse impact                                 不利影响，负面影响 5@
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adverse opinion                                反对意见 VtzX I2.2  
advisory group                                  咨询组，顾问组 i2Cw#x0s  
agency fee                                        代理费，代理费用 `&!J6)OJ  
aggregate                                          总计，合计为…… ar[*!:!  
alternation of document and record                 变造文件和记录 #azD&6`  
alternative audit procedures                      替代审计程序，备选审计程序 ' Y cVFi  
amend                                              修改，修订 -1<*mbb0  
amortisation                                      摊销 f]37Xl%I  
analytical capacity                             分析能力 iU9>qJ]  
analytical procedures                               分析性程序 ZINqIfc  
annual financial statements                        年度会计报表，年度财务报表 UCL aCt -  
appendix                                          附录，附表 8}<4f|?  
applicable                                         适用的 \SQwIM  
applicable laws and regulations                 适用的法规 n2(@uT&>  
application systems                                  应用系统 kSq1Q#Bxq  
apply consistently                              一贯地执行，一贯地实施 7qT>wCVT  
appropriate                                       适当的，合适的； C,#FH}  
征用，挪用 5V"g,]'Nd  
appropriate authorization                          适当的授权 <yz&> +9,  
appropriateness of audit evidence                    审计证据的适当性 l4smAT  
approval                                    批准，核准 Y1Sfhs)  
assertion                                    (会计报表上的)认定；确认  }J-+^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 64w4i)?eM[  
asset                                                 资产，财产 W*/0[|n*  
asset restructuring                             资产重组 ">hOD'PG  
assignment of duties                                 职责的划分  76j5  
assistant                                     助理，助理人员 72;ot`  
associated company                                 联属公司，联营公司 ,sln0  
association                                        联合，结合；协会，社团 6|AD]/t^K  
assumption                                       假设，假定 $2lPUQZ<5  
at a given date                                         在某一特定时日 41Htsj  
attestation                                         鉴证，公证 +8~C&K :  
attestation service                             鉴证服务 :UDT! 5FNO  
audit adjustment                                审计调整 %jnSJjcq  
audit areas                                        审计领域 Ut
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audit conclusion                                审计结论 s
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audit effectiveness                             审计效果 w]
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audit efficiency                                  审计效率 w\QMA3  
audit engagement letter                      审计业务约定书 Ln C5"
 
audit evidence                                          审计证据 8fX<,*#I  
audit fee                                    审计费 u[;,~eB%w  
audit files                                          审计档案 [/iT D= O,  
audit findings                                     审计中发现的事项 JLFZy\  
audit implementation stage                        审计实施阶段 % XS2;V  
audit mark                                        审计标识 W]U},g8Z  
audit materiality                                 审计重要性 TE!+G\@  
audit method                                     审计方法 e )?~  
audit objective                                         审计目标，审计目的 @ x@*=  
audit of financial statements                      会计报表审计，财务报表审计 ^qP}/H[QT  
audit opinion                                     审计意见 \WN,.  
audit period                                      被审计期间，被审计年度 T_=iJ: Q  
audit plan                                          审计计划 l6O8:XI  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 {} gr\  
audit procedure                                审计程序 L/sMAB  
audit programme                               审计程序表，具体审计计划 1{pU:/_W  
audit report                                       审计报告 BJ,9C.|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 M7JQw/,xs  
audit report with an adverse opinion                否定意见的审计报告 %zCV>D  
audit report with dual dates                      双重日期审计报告 yl'@p5n  
audit reporting stage                                 审计报告阶段 MR{JMo=r  
audit responsibility                                   审计责任 LqA&@  
audit results                                      审计结果 U1!#TD)@  
audit risk                                          审计风险 quGvq"Y>  
audit sampling                                          审计抽样 GL<u#[  
audit sampling techniques                         审计抽样方法，审计抽样技术 IVblSiFF  
audit strategies                                  审计策略 |{en){:  
audit summary                                         审计总结，审计小结 g{d(4=FM  
audit team                                         审计小组 +9 1j 1?  
audit test                                    审计测试 8\H*Z2yF+  
audit trail                                          审计轨迹 ^+'[:rE  
audit work                                        审计工作 znxP.=GB   
audit working paper                                 审计工作底稿 vz1yH%~E  
audited financial statement                        审计会计报表，已审计财务报表 CfMCc:8mL  
Auditing Guidelines (the～)                      审计规范指南 ~aZy52H_#.  
auditing standards                             审计准则 vdt":  
audit-oriented working paper                          (审计)业务类工作底稿 _b)=ERBbCo  
authorisation                                     授权 pdFa]  
authorisation of transaction                       交易的授权 lNwqWOWy  
availability                                         可获得性 =]swhF+l-  
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balance                                      余额；差额；平衡 2b i:Q9  
balance sheet                                    资产负债表  d)yu`U  
bank                                                 银行 'Jl |-RUd  
bank account                                    银行账户，银行户头 + <4gJoI  
bank statement                                 银行对账单 Jdc{H/10  
barter transaction                              易货交易，以物换物交易 |DBj<|SX  
basis of audit                                    审计依据 }#Gq*^w  
basis of preparation                                (会计报表的)编制基础 %/:0x:ns  
book of account                               账目，账簿 BD.>aAi!  
borrowing                                         借款，贷款，借债 Am @o}EC  
branch                                              分支，分支机构，分店 HkL`- c0  
brought forward                                (账户余额等的)承上年，承上期，承上页 pcrarj  
budget                                              预算 mN&B|KWU  
building                                      建筑物；大楼 YQ7\99tj  
business conditions                                  业务情况，经营情况 Ua2waA  
business licence                               (企业等的)营业执照 XTro;R=#  
business relation                                业务关系 2.>aL  
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