[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 F;/^5T3wI  
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审计词汇英汉对照 /EHO(d!<  
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ability to continue as a going concern               持续经营能力 vG)B}`M  
acceptability                                     可接受性，可接受程度 jL)Y'  
acceptable level of detection risk                     检查风险的可接受水平 e&A3=a~\s  
acceptance of engagement                       接受委托 <AJRU l  
accepting the engagement for the first time              首次接受委托 fMHw=wJQ  
access to asset                                         对资产的接触 g@t..xJ,  
according to                                     根据，依据，依照 ,\\=f#c=  
account balance                                账户余额 rHybP6C<  
account for                                       对……进行会计处理，核算；解释 @qWClr{`  
accounting                                        会计，会计学 2A*,9S|Y  
accounting advisory serve                        会计咨询服务 2=<,#7zlJ  
accounting firm                                 会计师事务所 EKw)\T1  
accounting information                      会计信息，会计资料 xIb{*)BUwc  
accounting period                             会计期间 <JXHg,Q  
accounting policies                                   会计政策 VWYNq^<AT  
accounting professional bodies                 会计职业组织，会计职业团体 a>6M{C@pd  
accounting records                                   会计记录 +wHa)A0MW  
accounting responsibility                           会计责任 GVf[H2%H  
accounting service                             会计服务 VgY6M_V  
accounting standards                                会计准则 (Xzq(QV  
Accounting Standards for Business Enterprises       企业会计准则 xudZ7  
accounting system                             会计系统 'U GgY3  
accounting treatment                                会计处理 1 K^-tms  
accuracy                                    准确性，精确性 -nD}k  
additional audit procedures                      追加审计程序 =_6 Q26  
addressee                                         收件人，收信人 ,s}7 KE  
Administration of State-owned Assets  (the～)     国有资产管理局 gC%$)4-:  
administrative laws and regulations                 行政法规 F7=\*U  
adverse impact                                 不利影响，负面影响 z)eNM}cF  
adverse opinion                                反对意见 <)J@ 7@!P  
advisory group                                  咨询组，顾问组 juu"V]Q1  
agency fee                                        代理费，代理费用 y+7+({
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aggregate                                          总计，合计为…… ]|IeE!6  
alternation of document and record                 变造文件和记录 )$pqe|,  
alternative audit procedures                      替代审计程序，备选审计程序 OB+cE4$  
amend                                              修改，修订 .345%j  
amortisation                                      摊销 3+C;zDKa  
analytical capacity                             分析能力 ={p<|8
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analytical procedures                               分析性程序 #!m^EqF1_  
annual financial statements                        年度会计报表，年度财务报表 r'|ei,  
appendix                                          附录，附表 x6\^dVR}  
applicable                                         适用的 uc=u4@.>  
applicable laws and regulations                 适用的法规 a@? Bv  
application systems                                  应用系统 UpiZd/K  
apply consistently                              一贯地执行，一贯地实施 xo-{N[r  
appropriate                                       适当的，合适的； 0N6 X;M{zh  
征用，挪用 =*UVe%N4  
appropriate authorization                          适当的授权 i4SWFa``  
appropriateness of audit evidence                    审计证据的适当性 K)\D,5X^  
approval                                    批准，核准 daf-B-  
assertion                                    (会计报表上的)认定；确认 ,6A/| K-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2@&"*1(Xu  
asset                                                 资产，财产 d%! yFix;<  
asset restructuring                             资产重组 f8f|'v|  
assignment of duties                                 职责的划分 6Tq2WZ}<'  
assistant                                     助理，助理人员 5mZ9rLn  
associated company                                 联属公司，联营公司 -H5 -6w$  
association                                        联合，结合；协会，社团 g,RhUt9  
assumption                                       假设，假定 1P BnGQYM  
at a given date                                         在某一特定时日 N B8Yn\{B  
attestation                                         鉴证，公证 &k( tDP  
attestation service                             鉴证服务 "/hLZl  
audit adjustment                                审计调整 g)<
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audit areas                                        审计领域 !_&;#j](  
audit conclusion                                审计结论 V%^d~^m,H  
audit effectiveness                             审计效果 '?$<k@mJW  
audit efficiency                                  审计效率 j{m{hVa  
audit engagement letter                      审计业务约定书 4LJ OT_  
audit evidence                                          审计证据 (d[JMO^@8  
audit fee                                    审计费 B+'w'e$6  
audit files                                          审计档案 |A H@
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audit findings                                     审计中发现的事项 2T"[$iH!7  
audit implementation stage                        审计实施阶段 /DSy/p0%  
audit mark                                        审计标识 7l '1  
audit materiality                                 审计重要性 n8&x=Z}Xs  
audit method                                     审计方法 )VG_Y9;Xk:  
audit objective                                         审计目标，审计目的 Sh<A936/E  
audit of financial statements                      会计报表审计，财务报表审计 !U1V('   
audit opinion                                     审计意见 gdqED}v  
audit period                                      被审计期间，被审计年度 2u}ns8wn  
audit plan                                          审计计划 9kas]zQ%=P  
audit planning                                    编制审计计划，制定审计计划，审计计划 GS!1K(7  
audit planning stage                                  审计计划阶段 []H0{a2{<  
audit procedure                                审计程序 &$pA,Gjin\  
audit programme                               审计程序表，具体审计计划 Z^yn S  
audit report                                       审计报告 `6G:<wX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `$r?^|T  
audit report with a qualified opinion                 有保留意见的审计报告 p/jAr+XM  
audit report with an adverse opinion                否定意见的审计报告 z`|E0~{-  
audit report with dual dates                      双重日期审计报告 [i]%PVGW  
audit reporting stage                                 审计报告阶段 }ev+WIERQV  
audit responsibility                                   审计责任  #U/L8  
audit results                                      审计结果 ~#JX 0J=  
audit risk                                          审计风险 Dzw>[   
audit sampling                                          审计抽样 2{)<D f@  
audit sampling techniques                         审计抽样方法，审计抽样技术 +|spC  
audit strategies                                  审计策略 5{M$m&$1  
audit summary                                         审计总结，审计小结 z-h7v5i"  
audit team                                         审计小组 vg[zRWh8  
audit test                                    审计测试
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audit trail                                          审计轨迹 j!?bE3r~  
audit work                                        审计工作 boIFN;Aq"  
audit working paper                                 审计工作底稿 8"x\kSMb  
audited financial statement                        审计会计报表，已审计财务报表 `>{S?t<  
Auditing Guidelines (the～)                      审计规范指南 6E:5w9_=c  
auditing standards                             审计准则 :J6FI6  
audit-oriented working paper                          (审计)业务类工作底稿 BlfW~l'mx  
authorisation                                     授权 259:@bi!y  
authorisation of transaction                       交易的授权 S L~5[f  
availability                                         可获得性 iSj.lW  
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balance                                      余额；差额；平衡 @S Quc  
balance sheet                                    资产负债表 KKJa?e`C  
bank                                                 银行 \1#!%I=.  
bank account                                    银行账户，银行户头 ( z%t  
bank statement                                 银行对账单 *(Us:*$W.  
barter transaction                              易货交易，以物换物交易 8B7,qxZ  
basis of audit                                    审计依据 ig:z[k?  
basis of preparation                                (会计报表的)编制基础 T04&Tl'CT  
book of account                               账目，账簿 ut9R]01:  
borrowing                                         借款，贷款，借债 [E/^bM+  
branch                                              分支，分支机构，分店 LfG$?<}hR  
brought forward                                (账户余额等的)承上年，承上期，承上页 W:=CpbwENX  
budget                                              预算 K|{&SU_m  
building                                      建筑物；大楼 %'[ pucEF  
business conditions                                  业务情况，经营情况 %{";RfSVX%  
business licence                               (企业等的)营业执照 azpXE  
business relation                                业务关系 %v1*D^))  
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