[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 Vx<`6uv
 
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审计词汇英汉对照 5OR2\h!XZt  
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ability to continue as a going concern               持续经营能力 VbG#)>"F  
acceptability                                     可接受性，可接受程度 d5z=fH9  
acceptable level of detection risk                     检查风险的可接受水平 2YbI."o b  
acceptance of engagement                       接受委托 zFba("E Z  
accepting the engagement for the first time              首次接受委托 VK]cZ%)  
access to asset                                         对资产的接触 X>la!}sV  
according to                                     根据，依据，依照  mdtG W  
account balance                                账户余额 Xv&&U@7  
account for                                       对……进行会计处理，核算；解释 <l.l6okp  
accounting                                        会计，会计学 [qL{w&R  
accounting advisory serve                        会计咨询服务 kF@Z4MB}yr  
accounting firm                                 会计师事务所 Km)VOX[ZZ  
accounting information                      会计信息，会计资料 cEK<CV  
accounting period                             会计期间 mM$|cge"  
accounting policies                                   会计政策 -P.51 q  
accounting professional bodies                 会计职业组织，会计职业团体 lM|}K-2
 
accounting records                                   会计记录 sy]hMGH:3W  
accounting responsibility                           会计责任 E-`3}"{  
accounting service                             会计服务 B@ xjwBUk  
accounting standards                                会计准则 }mYxI^n  
Accounting Standards for Business Enterprises       企业会计准则 "M!]t,?S  
accounting system                             会计系统 [ X%Wg:K  
accounting treatment                                会计处理 @PZ{(  
accuracy                                    准确性，精确性 3-PqUJT$  
additional audit procedures                      追加审计程序 z|$ M,?r'  
addressee                                         收件人，收信人 m
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Administration of State-owned Assets  (the～)     国有资产管理局 Dx5X6t9=  
administrative laws and regulations                 行政法规 +7KRoF|  
adverse impact                                 不利影响，负面影响 `w_%HVw>"  
adverse opinion                                反对意见 zCe[+F  
advisory group                                  咨询组，顾问组 chE}TK  
agency fee                                        代理费，代理费用 Vm*E^ v  
aggregate                                          总计，合计为…… K0usBA  
alternation of document and record                 变造文件和记录 +Zg@X.z  
alternative audit procedures                      替代审计程序，备选审计程序 c<a)Yq f"]  
amend                                              修改，修订 PNs*+/-S  
amortisation                                      摊销 t+ vz=`  
analytical capacity                             分析能力 SYd6D@^2j  
analytical procedures                               分析性程序 67g"8R#.V  
annual financial statements                        年度会计报表，年度财务报表 KSAE!+  
appendix                                          附录，附表 FPE%h=sw  
applicable                                         适用的 w$DHMpW'  
applicable laws and regulations                 适用的法规 sxn{uRF  
application systems                                  应用系统 N`HiNb [  
apply consistently                              一贯地执行，一贯地实施 /os,s[w  
appropriate                                       适当的，合适的； r,HIoeAKP  
征用，挪用 dLfB){>S  
appropriate authorization                          适当的授权 Fy$f`w_H@  
appropriateness of audit evidence                    审计证据的适当性 s
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approval                                    批准，核准 f}t8V% ^E  
assertion                                    (会计报表上的)认定；确认 -.OZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bn%4s[CVb4  
asset                                                 资产，财产 1N}vz(0"  
asset restructuring                             资产重组 QnA~,z/.w  
assignment of duties                                 职责的划分 yu>o7ie+;Y  
assistant                                     助理，助理人员 }0IeKpu5  
associated company                                 联属公司，联营公司 :2.<JUDM  
association                                        联合，结合；协会，社团 !<3!ORFO  
assumption                                       假设，假定 SU5O+;{`'  
at a given date                                         在某一特定时日 EeR}34  
attestation                                         鉴证，公证 2e9.U/9  
attestation service                             鉴证服务 !pZ<{|cH  
audit adjustment                                审计调整 UDT\X
c  
audit areas                                        审计领域 rS!M0Hq>t  
audit conclusion                                审计结论 &/n*>%2  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 }/lyrj
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audit engagement letter                      审计业务约定书 =NmW}x|n  
audit evidence                                          审计证据 @'9m()%-]g  
audit fee                                    审计费 Xp.$FJ1)  
audit files                                          审计档案 PX*}.L *x  
audit findings                                     审计中发现的事项 bq2f?uD-}
 
audit implementation stage                        审计实施阶段 8'"=y}]H~  
audit mark                                        审计标识 dmWCNeja.  
audit materiality                                 审计重要性 '3b'moy  
audit method                                     审计方法 U=WS ]  
audit objective                                         审计目标，审计目的 ob;O,&e0>  
audit of financial statements                      会计报表审计，财务报表审计 +s;>@j()V  
audit opinion                                     审计意见 a4[t3U  
audit period                                      被审计期间，被审计年度 .e5d#gE0  
audit plan                                          审计计划 ^=k=;   
audit planning                                    编制审计计划，制定审计计划，审计计划 /i~x.i3  
audit planning stage                                  审计计划阶段 >6R3KJe  
audit procedure                                审计程序 uBl&{$<  
audit programme                               审计程序表，具体审计计划 BwkY;Ur/AL  
audit report                                       审计报告 npd:aGx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 THlQifA!  
audit report with a qualified opinion                 有保留意见的审计报告 2EOx],(|  
audit report with an adverse opinion                否定意见的审计报告 {- &`@V  
audit report with dual dates                      双重日期审计报告 S1[, al  
audit reporting stage                                 审计报告阶段 2qot(Zs1i  
audit responsibility                                   审计责任 gyb99c,)  
audit results                                      审计结果 { V)`6  
audit risk                                          审计风险 (:I]v_qEYS  
audit sampling                                          审计抽样 !S%0#d2  
audit sampling techniques                         审计抽样方法，审计抽样技术 6?Kl L [~  
audit strategies                                  审计策略 f Tso[r:F.  
audit summary                                         审计总结，审计小结 W* Si"s2  
audit team                                         审计小组 Ze[,0Y!u&  
audit test                                    审计测试 &)jq 3  
audit trail                                          审计轨迹 5DDSo0E  
audit work                                        审计工作 ah%Ws#&  
audit working paper                                 审计工作底稿 XF+4*),  
audited financial statement                        审计会计报表，已审计财务报表 eyuyaSE  
Auditing Guidelines (the～)                      审计规范指南 9a @rsyX  
auditing standards                             审计准则 2]<.m]  
audit-oriented working paper                          (审计)业务类工作底稿 3FtL<7B'.  
authorisation                                     授权 Vm[F~2+HX  
authorisation of transaction                       交易的授权 )tKSooW  
availability                                         可获得性 r6nnRN/S=  
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balance                                      余额；差额；平衡 v$D U q+  
balance sheet                                    资产负债表 E#\Oe_eq~N  
bank                                                 银行 b8_F2  
bank account                                    银行账户，银行户头 "%)g^Atp>  
bank statement                                 银行对账单 1yZA_x15:  
barter transaction                              易货交易，以物换物交易 `/Rqt+C  
basis of audit                                    审计依据 B]H8^   
basis of preparation                                (会计报表的)编制基础 aU~?&]  
book of account                               账目，账簿 5|=J\Lp2I  
borrowing                                         借款，贷款，借债 0-[naGz  
branch                                              分支，分支机构，分店 cS'{h  
brought forward                                (账户余额等的)承上年，承上期，承上页 Fu
zb4Df  
budget                                              预算 lm 96:S  
building                                      建筑物；大楼 _-lE$
O  
business conditions                                  业务情况，经营情况 tRpY+s~Fq  
business licence                               (企业等的)营业执照 ^86M94k  
business relation                                业务关系
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