[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 CJ IuMsZ  
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审计词汇英汉对照 v`HER6  
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ability to continue as a going concern               持续经营能力 4
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acceptability                                     可接受性，可接受程度 =RQF::[h  
acceptable level of detection risk                     检查风险的可接受水平 Y2u\~.;oq  
acceptance of engagement                       接受委托 i+Z)`  
accepting the engagement for the first time              首次接受委托 b(iF0U>&  
access to asset                                         对资产的接触 q&
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according to                                     根据，依据，依照 va6Fp2n<1*  
account balance                                账户余额 !_S#8"  
account for                                       对……进行会计处理，核算；解释 )6OD@<r{  
accounting                                        会计，会计学 u
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accounting advisory serve                        会计咨询服务 mptFd  
accounting firm                                 会计师事务所 oP&/>GmXL  
accounting information                      会计信息，会计资料 D}_.D=)  
accounting period                             会计期间 ^#9385  
accounting policies                                   会计政策 T8XrmR&?PX  
accounting professional bodies                 会计职业组织，会计职业团体 ge~@}&#iO@  
accounting records                                   会计记录 ,i2-  
accounting responsibility                           会计责任 36"n7  
accounting service                             会计服务 J2bvHxb Rd  
accounting standards                                会计准则 [C'bfX5HB5  
Accounting Standards for Business Enterprises       企业会计准则 <xI<^r'C9e  
accounting system                             会计系统 |&; ^?M  
accounting treatment                                会计处理 !}(B=-  
accuracy                                    准确性，精确性 2HE@!*z9H  
additional audit procedures                      追加审计程序 fF@w:;u  
addressee                                         收件人，收信人 ,>;21\D  
Administration of State-owned Assets  (the～)     国有资产管理局 <J/ =$u/  
administrative laws and regulations                 行政法规 d54iZ`  
adverse impact                                 不利影响，负面影响 Ep7MU&O0iK  
adverse opinion                                反对意见 ov6xa*'a  
advisory group                                  咨询组，顾问组 <LHhs<M'  
agency fee                                        代理费，代理费用 wZqYtJ  
aggregate                                          总计，合计为…… pRd.KY -<  
alternation of document and record                 变造文件和记录 z$~x 2<  
alternative audit procedures                      替代审计程序，备选审计程序 LOh2eZ"
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amend                                              修改，修订 ARKM[]  
amortisation                                      摊销 1Cr&6't  
analytical capacity                             分析能力 Ds9)e&yYrb  
analytical procedures                               分析性程序 !nvwRQ  
annual financial statements                        年度会计报表，年度财务报表 |5&+VI  
appendix                                          附录，附表 st-{xC#N#  
applicable                                         适用的 lA
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applicable laws and regulations                 适用的法规 \TV  
application systems                                  应用系统 U0x A~5B  
apply consistently                              一贯地执行，一贯地实施 u#0snw~)/  
appropriate                                       适当的，合适的； 02;jeZ#z  
征用，挪用 O2w-nd74U  
appropriate authorization                          适当的授权 ~iL^KeAp   
appropriateness of audit evidence                    审计证据的适当性 UcRP/LR%C  
approval                                    批准，核准 kK6OZhLH  
assertion                                    (会计报表上的)认定；确认 G@]3EP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Un?
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asset                                                 资产，财产 c_J9C Kqc  
asset restructuring                             资产重组 7sot?gF  
assignment of duties                                 职责的划分 /
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assistant                                     助理，助理人员 WtT;y|W  
associated company                                 联属公司，联营公司 n;g'?z=hy  
association                                        联合，结合；协会，社团 -+R,="nRQ  
assumption                                       假设，假定 T5XXC1+  
at a given date                                         在某一特定时日 :U6`
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attestation                                         鉴证，公证 *uvM6F$ut  
attestation service                             鉴证服务 gq=t7b  
audit adjustment                                审计调整 1"h"(dA  
audit areas                                        审计领域 cgnNO&  
audit conclusion                                审计结论 6u[fCGi%  
audit effectiveness                             审计效果 56v G R(  
audit efficiency                                  审计效率 a mBg<P`'_  
audit engagement letter                      审计业务约定书  ?CpVA  
audit evidence                                          审计证据 #:K=zV\  
audit fee                                    审计费 kiTC)S=])  
audit files                                          审计档案 ?nU<cxh  
audit findings                                     审计中发现的事项 BWt`l,nF  
audit implementation stage                        审计实施阶段 tl#sCf!c  
audit mark                                        审计标识 c*bvZC^6  
audit materiality                                 审计重要性 $8tk|uh  
audit method                                     审计方法 '{&Q&3J_  
audit objective                                         审计目标，审计目的 ?Ga8.0Z~KT  
audit of financial statements                      会计报表审计，财务报表审计 6
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audit opinion                                     审计意见 c~ss^[ qx|  
audit period                                      被审计期间，被审计年度 u`bD`k fT>  
audit plan                                          审计计划 56V|=MzX]  
audit planning                                    编制审计计划，制定审计计划，审计计划 2]!@)fio`  
audit planning stage                                  审计计划阶段 "{q#)N  
audit procedure                                审计程序 |]\zlH"w  
audit programme                               审计程序表，具体审计计划 4~fYG|a  
audit report                                       审计报告 sSM"~_y\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Kz HYh  
audit report with a qualified opinion                 有保留意见的审计报告 HDe\Oty_  
audit report with an adverse opinion                否定意见的审计报告 #M-!/E  
audit report with dual dates                      双重日期审计报告 gx&es\  
audit reporting stage                                 审计报告阶段 epy2}TI  
audit responsibility                                   审计责任 C}huU  
audit results                                      审计结果 I G1];vX  
audit risk                                          审计风险 ,H=k5WA4m  
audit sampling                                          审计抽样 c_8&4  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dqy`7?Kn  
audit strategies                                  审计策略 ddHl&+G  
audit summary                                         审计总结，审计小结 (t&RFzE?G  
audit team                                         审计小组 09kR2(nsW/  
audit test                                    审计测试 @G5T8qwN  
audit trail                                          审计轨迹 v~
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audit work                                        审计工作 u`MMK4 %  
audit working paper                                 审计工作底稿 EPm~@8@"j?  
audited financial statement                        审计会计报表，已审计财务报表 ^<I(  
Auditing Guidelines (the～)                      审计规范指南 k^5Lv#Z  
auditing standards                             审计准则 xyL"U*  
audit-oriented working paper                          (审计)业务类工作底稿 #GzALF97  
authorisation                                     授权 8>KUx]AN  
authorisation of transaction                       交易的授权 k{' ZaP)  
availability                                         可获得性 Xu$>$D#a  
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balance                                      余额；差额；平衡 zPt<b!q  
balance sheet                                    资产负债表 Be6Yh~m  
bank                                                 银行 35\ |#2qw6  
bank account                                    银行账户，银行户头 @MSmg3&  
bank statement                                 银行对账单 FnvpnU" ,  
barter transaction                              易货交易，以物换物交易 mixsJ}
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basis of audit                                    审计依据 F!+1w(b:  
basis of preparation                                (会计报表的)编制基础 '*J+mZtN  
book of account                               账目，账簿 :i.@d?  
borrowing                                         借款，贷款，借债 ,i:?c  
branch                                              分支，分支机构，分店 K[[~G1Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 ON2o^-%=  
budget                                              预算 HP# SR ';E  
building                                      建筑物；大楼 Af3|l  
business conditions                                  业务情况，经营情况 [
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business licence                               (企业等的)营业执照 =AIts[!qd  
business relation                                业务关系 9q'9i9/3d  
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