[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 je@&|9h   
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审计词汇英汉对照 ~;jgl_5?b  
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ability to continue as a going concern               持续经营能力 T_!F I29  
acceptability                                     可接受性，可接受程度  3b\s ;!  
acceptable level of detection risk                     检查风险的可接受水平 r&Nh>6<&/  
acceptance of engagement                       接受委托 Q>\Ho'  
accepting the engagement for the first time              首次接受委托  71@kIJI  
access to asset                                         对资产的接触 G
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according to                                     根据，依据，依照 { TI,|'>5[  
account balance                                账户余额 *+zFsu4l  
account for                                       对……进行会计处理，核算；解释 ZJW8S  
accounting                                        会计，会计学 $3B%4#s  
accounting advisory serve                        会计咨询服务 Z'`\N@c#  
accounting firm                                 会计师事务所 VQ,5&-9Y3  
accounting information                      会计信息，会计资料 ^SsdM#E  
accounting period                             会计期间 DLP@?]BBOA  
accounting policies                                   会计政策 p:4-b"O  
accounting professional bodies                 会计职业组织，会计职业团体 x]yIe&*('  
accounting records                                   会计记录 o2B|r`R  
accounting responsibility                           会计责任 `k>C%6FG$#  
accounting service                             会计服务 YhNrg?nS  
accounting standards                                会计准则 'zav%}b]L  
Accounting Standards for Business Enterprises       企业会计准则 0<:rp]<,  
accounting system                             会计系统 $W=)-X\>  
accounting treatment                                会计处理 2+I5VPf  
accuracy                                    准确性，精确性 xI<B)6D;f  
additional audit procedures                      追加审计程序 4CchE15  
addressee                                         收件人，收信人 Go1xyd:k  
Administration of State-owned Assets  (the～)     国有资产管理局 y\j[\UZKO  
administrative laws and regulations                 行政法规 nTc#I~\  
adverse impact                                 不利影响，负面影响 )b (+=  
adverse opinion                                反对意见 4W|cIcU W  
advisory group                                  咨询组，顾问组 x1Y/^ks@2  
agency fee                                        代理费，代理费用 r>! @Z2%s  
aggregate                                          总计，合计为…… QnOs8%HS-  
alternation of document and record                 变造文件和记录 0LXu!iix  
alternative audit procedures                      替代审计程序，备选审计程序 zRmVV}b  
amend                                              修改，修订 %]Nm'"Y`U  
amortisation                                      摊销 n:B)
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analytical capacity                             分析能力 )X," NJG  
analytical procedures                               分析性程序 k>Fw2!mA^  
annual financial statements                        年度会计报表，年度财务报表 pGD-K41O]  
appendix                                          附录，附表 =BN<)f^*s  
applicable                                         适用的 QHja4/
 
applicable laws and regulations                 适用的法规 * ;McX  
application systems                                  应用系统 \D'mo  
apply consistently                              一贯地执行，一贯地实施 @`+\v
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appropriate                                       适当的，合适的； !~RK2d  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 E
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approval                                    批准，核准 c$)>$&([  
assertion                                    (会计报表上的)认定；确认 a * CXg.i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FeS ,TQ4j  
asset                                                 资产，财产 ^`M%g2x  
asset restructuring                             资产重组 ;7EeRM*  
assignment of duties                                 职责的划分 ~3Pp}eO~V  
assistant                                     助理，助理人员 uPbdzUk$  
associated company                                 联属公司，联营公司 8@+<W%+th  
association                                        联合，结合；协会，社团 Y c?S<  
assumption                                       假设，假定 R\X;`ptT  
at a given date                                         在某一特定时日 >);M\,1\I  
attestation                                         鉴证，公证 }6pr.-J  
attestation service                             鉴证服务 RTvOaZ  
audit adjustment                                审计调整 bC"h7$3  
audit areas                                        审计领域 & ^1 b]f  
audit conclusion                                审计结论 J=8Y D"1  
audit effectiveness                             审计效果 v!DK.PZbi  
audit efficiency                                  审计效率 @:
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audit engagement letter                      审计业务约定书 82+2PE{  
audit evidence                                          审计证据 ">_|!B&wb^  
audit fee                                    审计费 "[k>pzl6  
audit files                                          审计档案 vol (%wB  
audit findings                                     审计中发现的事项 ZU0*iA  
audit implementation stage                        审计实施阶段 >EA\KrjW  
audit mark                                        审计标识 55TFBDc  
audit materiality                                 审计重要性 \p}GW  
audit method                                     审计方法 P.Cn[64a+@  
audit objective                                         审计目标，审计目的 +A1*e+/b\  
audit of financial statements                      会计报表审计，财务报表审计 ~ArR
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audit opinion                                     审计意见 ollVg/z  
audit period                                      被审计期间，被审计年度 7JuHa /Mv  
audit plan                                          审计计划 7&HcrkP]  
audit planning                                    编制审计计划，制定审计计划，审计计划 iD%a;]  
audit planning stage                                  审计计划阶段 6vTnm4  
audit procedure                                审计程序 vg3iT}  
audit programme                               审计程序表，具体审计计划 ? p[Rv  
audit report                                       审计报告 7!(/7U6rP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pRxVsOb  
audit report with a qualified opinion                 有保留意见的审计报告 DzA'MX  
audit report with an adverse opinion                否定意见的审计报告 v8'XchJ  
audit report with dual dates                      双重日期审计报告 hyJ&~i0P{J  
audit reporting stage                                 审计报告阶段 = =Q*|L-g  
audit responsibility                                   审计责任 D+ .vg?8  
audit results                                      审计结果 1#;^Z3  
audit risk                                          审计风险 !
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audit sampling                                          审计抽样 z19%!k  
audit sampling techniques                         审计抽样方法，审计抽样技术 $%ND5u
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audit strategies                                  审计策略 \+/ciPzA-  
audit summary                                         审计总结，审计小结 `-cw[@uD  
audit team                                         审计小组  !a\HdQ  
audit test                                    审计测试 U6wy^!_X9  
audit trail                                          审计轨迹 FqGMHM\J  
audit work                                        审计工作 z[Qe86L  
audit working paper                                 审计工作底稿 9vW]HOK  
audited financial statement                        审计会计报表，已审计财务报表 ^.g-}r8,  
Auditing Guidelines (the～)                      审计规范指南 LfU? 1:Du  
auditing standards                             审计准则 1^GRUbOU[  
audit-oriented working paper                          (审计)业务类工作底稿 g] ]6)nT  
authorisation                                     授权  :kE*
 
authorisation of transaction                       交易的授权 FL^t}vA  
availability                                         可获得性 Hi$N"16A5z  
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balance                                      余额；差额；平衡 `HYj:4v'  
balance sheet                                    资产负债表 ,afO\oe>MG  
bank                                                 银行 ZdY$NpR,  
bank account                                    银行账户，银行户头 cBOK@\x:Wi  
bank statement                                 银行对账单 T%Cj#J&L  
barter transaction                              易货交易，以物换物交易  t;PG  
basis of audit                                    审计依据 Pk(%=P,  
basis of preparation                                (会计报表的)编制基础 5{iNR4sq  
book of account                               账目，账簿 Z-_Xt^N  
borrowing                                         借款，贷款，借债 ieWXr4@:  
branch                                              分支，分支机构，分店 +O8zVWr  
brought forward                                (账户余额等的)承上年，承上期，承上页 <-G3Qgm  
budget                                              预算 r 58<A'#  
building                                      建筑物；大楼 ypemp=+(r  
business conditions                                  业务情况，经营情况 'L9hM.+  
business licence                               (企业等的)营业执照 #4"eQ*.*"  
business relation                                业务关系 x;} 25A|  
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