[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 {fog<1c  
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审计词汇英汉对照 hq/J6 M  
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ability to continue as a going concern               持续经营能力 `IEq@Wr#$!  
acceptability                                     可接受性，可接受程度 <Ctyht0c.  
acceptable level of detection risk                     检查风险的可接受水平 3g4e']t  
acceptance of engagement                       接受委托 /Zo~1q  
accepting the engagement for the first time              首次接受委托 i]it5  
access to asset                                         对资产的接触 Zxg1M  
according to                                     根据，依据，依照 u-m%=2  
account balance                                账户余额 K*_-5e  
account for                                       对……进行会计处理，核算；解释 ?VFM]hO  
accounting                                        会计，会计学 ZhH+D`9  
accounting advisory serve                        会计咨询服务 nIfN"  
accounting firm                                 会计师事务所 y L*LJ  
accounting information                      会计信息，会计资料 (# JMB)  
accounting period                             会计期间 ]]>nbgGn#  
accounting policies                                   会计政策 :3JCvrq  
accounting professional bodies                 会计职业组织，会计职业团体 Y4QLs^IdB  
accounting records                                   会计记录 `vudS?  
accounting responsibility                           会计责任 +0VG[c\8  
accounting service                             会计服务 t,RyeS/  
accounting standards                                会计准则 9160L qY  
Accounting Standards for Business Enterprises       企业会计准则 {tPnj_|n<  
accounting system                             会计系统 TbOJp  
accounting treatment                                会计处理 EPc!p>  
accuracy                                    准确性，精确性 i-`,/e~XT  
additional audit procedures                      追加审计程序 L>SZgmV+  
addressee                                         收件人，收信人 4[`[mE18.  
Administration of State-owned Assets  (the～)     国有资产管理局 ^w>&?A'!  
administrative laws and regulations                 行政法规 F&xv z2G  
adverse impact                                 不利影响，负面影响 sp|q((z{  
adverse opinion                                反对意见 yL.^ =   
advisory group                                  咨询组，顾问组 l$F_"o?&S@  
agency fee                                        代理费，代理费用 My. dD'C  
aggregate                                          总计，合计为…… H ZPcd_(  
alternation of document and record                 变造文件和记录 XTV0Le\
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alternative audit procedures                      替代审计程序，备选审计程序 h%' N hV  
amend                                              修改，修订 */nuv k  
amortisation                                      摊销 (#oYyM]  
analytical capacity                             分析能力 bZ/ hg qS  
analytical procedures                               分析性程序 $57\u/(  
annual financial statements                        年度会计报表，年度财务报表 3c b[RQf  
appendix                                          附录，附表 Yt{ji  
applicable                                         适用的 _74UdD{^o  
applicable laws and regulations                 适用的法规 R;r|cep  
application systems                                  应用系统 HL@TcfOe
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apply consistently                              一贯地执行，一贯地实施 6z Ay)~  
appropriate                                       适当的，合适的； QO2Ut!Y  
征用，挪用 =c&
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appropriate authorization                          适当的授权 ?1CJf>B>  
appropriateness of audit evidence                    审计证据的适当性 CJp-Y}fGEA  
approval                                    批准，核准 [UoqIU  
assertion                                    (会计报表上的)认定；确认 L;3aZt,#O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )S2iIi;Bq  
asset                                                 资产，财产 V{0%xz #  
asset restructuring                             资产重组 G.Tpl-m  
assignment of duties                                 职责的划分 Hq?&
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assistant                                     助理，助理人员 w,Q)@]_  
associated company                                 联属公司，联营公司 (k
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association                                        联合，结合；协会，社团 YZ< NP  
assumption                                       假设，假定 'j}g  
at a given date                                         在某一特定时日 I0iY+@^5  
attestation                                         鉴证，公证 ,ijW(95{k  
attestation service                             鉴证服务 `y2ljIWJ  
audit adjustment                                审计调整 &mcR   
audit areas                                        审计领域 SiV*WxQe  
audit conclusion                                审计结论 AFGwT%ZD  
audit effectiveness                             审计效果 3T1P$E" m  
audit efficiency                                  审计效率 .Vmtx  
audit engagement letter                      审计业务约定书 J?IC~5*2  
audit evidence                                          审计证据 VD/&%O8n  
audit fee                                    审计费 12lEs3  
audit files                                          审计档案 I
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audit findings                                     审计中发现的事项 ^!}F%  
audit implementation stage                        审计实施阶段 g5}lLKT  
audit mark                                        审计标识 i:d`{kJ|[  
audit materiality                                 审计重要性 .fE wk  
audit method                                     审计方法 l<xFnj  
audit objective                                         审计目标，审计目的 gLD{1-v  
audit of financial statements                      会计报表审计，财务报表审计 ^X&)'H  
audit opinion                                     审计意见 )Oievu_"|  
audit period                                      被审计期间，被审计年度 < eQ[kM  
audit plan                                          审计计划 n+?-�  
audit planning                                    编制审计计划，制定审计计划，审计计划 $6!iBX@  
audit planning stage                                  审计计划阶段 IBET'!j4"  
audit procedure                                审计程序 4UD' %}>y  
audit programme                               审计程序表，具体审计计划 ({e7U17[#  
audit report                                       审计报告 #V[SQ=>x[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /lJjQ]c;>  
audit report with a qualified opinion                 有保留意见的审计报告 JpK[&/C t  
audit report with an adverse opinion                否定意见的审计报告 Fg=v6j4W  
audit report with dual dates                      双重日期审计报告 ~C|,b"  
audit reporting stage                                 审计报告阶段 :tLbFW[  
audit responsibility                                   审计责任 Rg&19}BU  
audit results                                      审计结果 TKOP;[1h  
audit risk                                          审计风险 ZMdW2_*F   
audit sampling                                          审计抽样 6m+W#]^  
audit sampling techniques                         审计抽样方法，审计抽样技术 c&*l"  
audit strategies                                  审计策略 kOipH |.x  
audit summary                                         审计总结，审计小结 EwQae(PpA  
audit team                                         审计小组 ,QvYTJ{  
audit test                                    审计测试 3ji:O T  
audit trail                                          审计轨迹 x: ~d@  
audit work                                        审计工作 FJwt?3\u5  
audit working paper                                 审计工作底稿 7/"@yVBW  
audited financial statement                        审计会计报表，已审计财务报表 RZh}:  
Auditing Guidelines (the～)                      审计规范指南 lw[<STpD;  
auditing standards                             审计准则 =dGKF `tR  
audit-oriented working paper                          (审计)业务类工作底稿 j#3m|dQ  
authorisation                                     授权 Hf%_}Du /`  
authorisation of transaction                       交易的授权 Z`s!dV]e9  
availability                                         可获得性 )%VCzye*{  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 oZ:{@=  
bank                                                 银行 e$|VG* d  
bank account                                    银行账户，银行户头 s;1e0 n  
bank statement                                 银行对账单 cPuHLwwYf  
barter transaction                              易货交易，以物换物交易 nxQ}&n  
basis of audit                                    审计依据 y|sma;D  
basis of preparation                                (会计报表的)编制基础 eYEc^nC,c)  
book of account                               账目，账簿 tU:FX[&?R  
borrowing                                         借款，贷款，借债 i03gX<=*  
branch                                              分支，分支机构，分店 zvr\36  
brought forward                                (账户余额等的)承上年，承上期，承上页 YPszk5hn  
budget                                              预算 S}7>
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building                                      建筑物；大楼 "2;N2=~7  
business conditions                                  业务情况，经营情况 3LW[H+k  
business licence                               (企业等的)营业执照 `?uPn~,e8  
business relation                                业务关系 O2v.  
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