[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 nT_*EC<.  
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审计词汇英汉对照 ?Y%}(3y  
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ability to continue as a going concern               持续经营能力 H3!,d`D.N  
acceptability                                     可接受性，可接受程度 Rk}\)r\  
acceptable level of detection risk                     检查风险的可接受水平 >9 q]>fJ  
acceptance of engagement                       接受委托 K/!/M%GB6  
accepting the engagement for the first time              首次接受委托 ]gH wfqx  
access to asset                                         对资产的接触 n; Lo  
according to                                     根据，依据，依照 ~u};XhZ   
account balance                                账户余额 "(Mvl1^BT  
account for                                       对……进行会计处理，核算；解释 Vp|2wlFE-  
accounting                                        会计，会计学 =g/4{IL%  
accounting advisory serve                        会计咨询服务 9 aY'0w
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accounting firm                                 会计师事务所 c]GQU  
accounting information                      会计信息，会计资料 I).=v{@9V<  
accounting period                             会计期间 <9=zP/Q  
accounting policies                                   会计政策 SL6mNn9c  
accounting professional bodies                 会计职业组织，会计职业团体 /TzNdIv  
accounting records                                   会计记录 .UNF~}^H  
accounting responsibility                           会计责任 R 4DM_u  
accounting service                             会计服务 ll^Th >  
accounting standards                                会计准则 r3n=<l!Jr  
Accounting Standards for Business Enterprises       企业会计准则 ue,#,
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accounting system                             会计系统 ~D<7W4c  
accounting treatment                                会计处理 E~'q?LJOB  
accuracy                                    准确性，精确性 7bctx_W&6  
additional audit procedures                      追加审计程序 n/ui<&(  
addressee                                         收件人，收信人 CW.&Y?>Tv  
Administration of State-owned Assets  (the～)     国有资产管理局 Mr$# e  
administrative laws and regulations                 行政法规 !x`;>0  
adverse impact                                 不利影响，负面影响 7xX ;MB&  
adverse opinion                                反对意见 "2*G$\  
advisory group                                  咨询组，顾问组 t.3Ct@wK  
agency fee                                        代理费，代理费用 83mlZ1jQz  
aggregate                                          总计，合计为…… N7d17c. 5  
alternation of document and record                 变造文件和记录 s@[C&v  
alternative audit procedures                      替代审计程序，备选审计程序 D=jSh  
amend                                              修改，修订 !S
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amortisation                                      摊销 6Hc H'nmeN  
analytical capacity                             分析能力 xnJjCEZ  
analytical procedures                               分析性程序 }v_p gatC  
annual financial statements                        年度会计报表，年度财务报表 \;nD)<)J  
appendix                                          附录，附表 s/r5,IFR  
applicable                                         适用的 JoZqLy!@
 
applicable laws and regulations                 适用的法规 lt@  
application systems                                  应用系统 4JX`>a{<  
apply consistently                              一贯地执行，一贯地实施 +P>Gy`D
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appropriate                                       适当的，合适的； %1Vu=zCAW  
征用，挪用 :iP>z}h  
appropriate authorization                          适当的授权 p:DL:^zx  
appropriateness of audit evidence                    审计证据的适当性 {Q{lb(6Ba  
approval                                    批准，核准 Op
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assertion                                    (会计报表上的)认定；确认 A8=e
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .OVW4svX  
asset                                                 资产，财产 r]8wOu-'  
asset restructuring                             资产重组 utYnaeQcn  
assignment of duties                                 职责的划分 BP)q6?Mz  
assistant                                     助理，助理人员 <;2P._oZ  
associated company                                 联属公司，联营公司 $sA,$x:^xI  
association                                        联合，结合；协会，社团 sN}s61  
assumption                                       假设，假定 tQNk=}VR7r  
at a given date                                         在某一特定时日 N&6_8=3z  
attestation                                         鉴证，公证 zvek2\*rO  
attestation service                             鉴证服务 "Y
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audit adjustment                                审计调整 oUW)H  
audit areas                                        审计领域 @4 zi] v  
audit conclusion                                审计结论 R`0foSq \M  
audit effectiveness                             审计效果 $nUd\B$.=  
audit efficiency                                  审计效率 ga4/,   
audit engagement letter                      审计业务约定书 Jngll  
audit evidence                                          审计证据 r;&]?9
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audit fee                                    审计费 h(C#\{V  
audit files                                          审计档案 P!`Q_h6a  
audit findings                                     审计中发现的事项 p)?qJ2c|  
audit implementation stage                        审计实施阶段 @<@R=aqE  
audit mark                                        审计标识 *G%1_   
audit materiality                                 审计重要性 \_*?R,$3Y,  
audit method                                     审计方法 1g~Dm}m  
audit objective                                         审计目标，审计目的 /0B07B  
audit of financial statements                      会计报表审计，财务报表审计 nx!qCgo  
audit opinion                                     审计意见 N0y;PVAGu  
audit period                                      被审计期间，被审计年度 -XS+Uv  
audit plan                                          审计计划 }m=tzHB*  
audit planning                                    编制审计计划，制定审计计划，审计计划 HGP%a1RF#  
audit planning stage                                  审计计划阶段 )@8'k]Glw.  
audit procedure                                审计程序 }};j2  
audit programme                               审计程序表，具体审计计划 ?$"x^=te7  
audit report                                       审计报告 kjLsk-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jRv;D#Hp  
audit report with a qualified opinion                 有保留意见的审计报告 _~X8/p/Qh  
audit report with an adverse opinion                否定意见的审计报告 ql#{=oGDnA  
audit report with dual dates                      双重日期审计报告 )0Y #-=.<  
audit reporting stage                                 审计报告阶段 aJuj7y-  
audit responsibility                                   审计责任 N>&{Wl'y\  
audit results                                      审计结果 nZ2mEt  
audit risk                                          审计风险 "4Vi=*2V  
audit sampling                                          审计抽样 WrE-Zti  
audit sampling techniques                         审计抽样方法，审计抽样技术 p`E|SNt/W  
audit strategies                                  审计策略 zh#OD{  
audit summary                                         审计总结，审计小结 I2t-D1X  
audit team                                         审计小组 1=9qAp;?o  
audit test                                    审计测试 Lu8%qcC  
audit trail                                          审计轨迹 ,(@Y%UW:  
audit work                                        审计工作 L:t)$iF5+  
audit working paper                                 审计工作底稿 _Ep{|]:gw  
audited financial statement                        审计会计报表，已审计财务报表 Z`-)1!  
Auditing Guidelines (the～)                      审计规范指南 ?J^IAFy  
auditing standards                             审计准则 n}AR/3}  
audit-oriented working paper                          (审计)业务类工作底稿 7 SjF9x  
authorisation                                     授权 OBKC$e6I  
authorisation of transaction                       交易的授权 *@bg/S K%  
availability                                         可获得性 "xvV'&lQ  
B )H[h53bIq  
balance                                      余额；差额；平衡 mFgb_Cd  
balance sheet                                    资产负债表 $4$?M[  
bank                                                 银行 G<">/_jn  
bank account                                    银行账户，银行户头 c"f-$^<  
bank statement                                 银行对账单 \jF" nl  
barter transaction                              易货交易，以物换物交易 F- !}
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basis of audit                                    审计依据 BRo R"#'  
basis of preparation                                (会计报表的)编制基础 >+A1 V[  
book of account                               账目，账簿 PK.h E{R  
borrowing                                         借款，贷款，借债 jt'Y(u]2  
branch                                              分支，分支机构，分店 V:,3O LL*  
brought forward                                (账户余额等的)承上年，承上期，承上页 zCj*:n  
budget                                              预算 *hk{q/*Qw  
building                                      建筑物；大楼 c"%_]7  
business conditions                                  业务情况，经营情况 h|c:!VN@  
business licence                               (企业等的)营业执照 +s+PnZ%0V  
business relation                                业务关系 O
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