[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 5\ hd4  
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审计词汇英汉对照 : Q_3hK  
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ability to continue as a going concern               持续经营能力 0;<)\Wt=i9  
acceptability                                     可接受性，可接受程度 !'G
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acceptable level of detection risk                     检查风险的可接受水平 -Z0+oU(?YE  
acceptance of engagement                       接受委托 $q_R?Eay  
accepting the engagement for the first time              首次接受委托 W)*p2#l  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 65TfFcQ<S  
account balance                                账户余额 t"vRc4mf  
account for                                       对……进行会计处理，核算；解释 ZU{4lhe  
accounting                                        会计，会计学 W ),l  
accounting advisory serve                        会计咨询服务 wN=;i#  
accounting firm                                 会计师事务所 -!e7L>w  
accounting information                      会计信息，会计资料 ]:ZdV9`  
accounting period                             会计期间 A+getdr  
accounting policies                                   会计政策 b2C`g]ibQ  
accounting professional bodies                 会计职业组织，会计职业团体 By)u-)g9  
accounting records                                   会计记录 zMi; A6  
accounting responsibility                           会计责任 #
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accounting service                             会计服务 Y?d9l  
accounting standards                                会计准则 .}B(&*9,v  
Accounting Standards for Business Enterprises       企业会计准则 0bS|fMgc  
accounting system                             会计系统 ~P.I<  
accounting treatment                                会计处理 BU|#e5  
accuracy                                    准确性，精确性 Oy57$  
additional audit procedures                      追加审计程序 B<?wh0  
addressee                                         收件人，收信人 UUc8*yU)  
Administration of State-owned Assets  (the～)     国有资产管理局 _S}A=hK'  
administrative laws and regulations                 行政法规 NZ0O,}m  
adverse impact                                 不利影响，负面影响 K/=|8+IDL  
adverse opinion                                反对意见 QHq,/kWY  
advisory group                                  咨询组，顾问组 Pe;Y1Qq>>  
agency fee                                        代理费，代理费用 !C4!LZ0A  
aggregate                                          总计，合计为…… fHRMu:q  
alternation of document and record                 变造文件和记录 [ic87
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alternative audit procedures                      替代审计程序，备选审计程序 G\de2Q"d:O  
amend                                              修改，修订 E>|: D
 
amortisation                                      摊销 v\tEVhm  
analytical capacity                             分析能力 457\&  
analytical procedures                               分析性程序 <{5EdX  
annual financial statements                        年度会计报表，年度财务报表 *)M49a*UD  
appendix                                          附录，附表 2-N  'ya  
applicable                                         适用的 "VG+1r+]4  
applicable laws and regulations                 适用的法规 Ej".axjT  
application systems                                  应用系统 {X(:jAy  
apply consistently                              一贯地执行，一贯地实施 &-d&t` `  
appropriate                                       适当的，合适的； 4)|8Eu[p7  
征用，挪用 c2t=_aAIPQ  
appropriate authorization                          适当的授权 ngohtB^]  
appropriateness of audit evidence                    审计证据的适当性 #X 52/8G  
approval                                    批准，核准 a`[uNgDO  
assertion                                    (会计报表上的)认定；确认 %w7u]-tR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y*pUlts<  
asset                                                 资产，财产 y){ k3lm0  
asset restructuring                             资产重组 eq(am%3~  
assignment of duties                                 职责的划分 ZOCDA2e(j  
assistant                                     助理，助理人员 T&4qw(\G  
associated company                                 联属公司，联营公司 eIRLNxt+v  
association                                        联合，结合；协会，社团 d)4 m6  
assumption                                       假设，假定 (8.Z..PH  
at a given date                                         在某一特定时日 Sz- Jy:j  
attestation                                         鉴证，公证 ( +pLA"xq  
attestation service                             鉴证服务 &0 >Loja`^  
audit adjustment                                审计调整 n8*;lK8  
audit areas                                        审计领域 y{dTp  
audit conclusion                                审计结论 #]nx!*JNZ  
audit effectiveness                             审计效果 -gSUjP  
audit efficiency                                  审计效率 T}V!`0vKw  
audit engagement letter                      审计业务约定书 1$M@]7e+!+  
audit evidence                                          审计证据 mEw ~yOW]M  
audit fee                                    审计费 fFb_J`'ue  
audit files                                          审计档案 ):i&`}SY  
audit findings                                     审计中发现的事项 kY*rb_2j  
audit implementation stage                        审计实施阶段 &boOtl^  
audit mark                                        审计标识 GrUCZ<S  
audit materiality                                 审计重要性 |<:vY  
audit method                                     审计方法 sZx/Ee   
audit objective                                         审计目标，审计目的 X!e[GJ  
audit of financial statements                      会计报表审计，财务报表审计 Q09[[  
audit opinion                                     审计意见 C:PMewn  
audit period                                      被审计期间，被审计年度 cSXwYZDx?  
audit plan                                          审计计划 (p2
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audit planning                                    编制审计计划，制定审计计划，审计计划 tmQH
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audit planning stage                                  审计计划阶段 .Fdgb4>BXX  
audit procedure                                审计程序 l c+g&f  
audit programme                               审计程序表，具体审计计划 .zi_[  
audit report                                       审计报告 "?V0$-DR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D#3\y*-y?  
audit report with a qualified opinion                 有保留意见的审计报告 qWQ/'M  
audit report with an adverse opinion                否定意见的审计报告 "rx-_uK*  
audit report with dual dates                      双重日期审计报告 SHe49!RA'{  
audit reporting stage                                 审计报告阶段 8_{X1bj  
audit responsibility                                   审计责任 /Mvf8v  
audit results                                      审计结果  Vh_P/C+  
audit risk                                          审计风险 19w*!FGX  
audit sampling                                          审计抽样 r"P|dlV-  
audit sampling techniques                         审计抽样方法，审计抽样技术 etTn_v  
audit strategies                                  审计策略 \O2Rhz  
audit summary                                         审计总结，审计小结 Mu+0
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audit team                                         审计小组 tfj:@Z5&$C  
audit test                                    审计测试 L7dd(^  
audit trail                                          审计轨迹 0cj>mj1M  
audit work                                        审计工作 A"L&a l$i  
audit working paper                                 审计工作底稿 "N`[r iq{  
audited financial statement                        审计会计报表，已审计财务报表 MF5[lK9e  
Auditing Guidelines (the～)                      审计规范指南 f|\onHI)>  
auditing standards                             审计准则 02c':a=7  
audit-oriented working paper                          (审计)业务类工作底稿 3kybLOG  
authorisation                                     授权 P)P*Xqr#:  
authorisation of transaction                       交易的授权 vSEuk}pk  
availability                                         可获得性 jYk&/@`Ly  
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balance                                      余额；差额；平衡 g:hjy@ w  
balance sheet                                    资产负债表 E|iQc8gr&  
bank                                                 银行 'uBu6G  
bank account                                    银行账户，银行户头 N sXHO  
bank statement                                 银行对账单 16=sij%A  
barter transaction                              易货交易，以物换物交易 YtmrRDQs  
basis of audit                                    审计依据 3}}38A|4  
basis of preparation                                (会计报表的)编制基础 t'n pG}`tE  
book of account                               账目，账簿 nLXlU*ES  
borrowing                                         借款，贷款，借债 LRL,m_gt  
branch                                              分支，分支机构，分店  y3@H/U{  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;ub;lh3  
budget                                              预算 +S o4rA*9  
building                                      建筑物；大楼 uXn1 'K<'2  
business conditions                                  业务情况，经营情况 r>>%2Z-P  
business licence                               (企业等的)营业执照 UtoT  
business relation                                业务关系 H?yK~bGQ  
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