[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 VH(S=G5Yb  
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审计词汇英汉对照 .9"Y_/0   
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ability to continue as a going concern               持续经营能力 ObE,$_
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acceptability                                     可接受性，可接受程度 wAz&"rS  
acceptable level of detection risk                     检查风险的可接受水平 Oer^Rk  
acceptance of engagement                       接受委托 Uv?|G%cD-  
accepting the engagement for the first time              首次接受委托 ~",`,ZXQy  
access to asset                                         对资产的接触 [<{Kw=X__2  
according to                                     根据，依据，依照 ecgtUb8K  
account balance                                账户余额 gF0q@My~  
account for                                       对……进行会计处理，核算；解释 xritonG/F  
accounting                                        会计，会计学 qpsvi.S  
accounting advisory serve                        会计咨询服务 q-`RI*1]  
accounting firm                                 会计师事务所 Qed.4R:o  
accounting information                      会计信息，会计资料 svuq gSn  
accounting period                             会计期间 `d[1`P1i[  
accounting policies                                   会计政策 E-{^E.w1  
accounting professional bodies                 会计职业组织，会计职业团体 y8 KX<2s1  
accounting records                                   会计记录 2 l F>1vH  
accounting responsibility                           会计责任 (&P9+Tl  
accounting service                             会计服务 Xu>r~^w=S  
accounting standards                                会计准则 q~59F@  
Accounting Standards for Business Enterprises       企业会计准则 PNA\ TXT  
accounting system                             会计系统 h[?O+Z^
 
accounting treatment                                会计处理 V%_4%  
accuracy                                    准确性，精确性 ^m/oDB-  
additional audit procedures                      追加审计程序 u@.>Z{h  
addressee                                         收件人，收信人 k~/>b~.c  
Administration of State-owned Assets  (the～)     国有资产管理局 :gB[O>'<m  
administrative laws and regulations                 行政法规 4WN3=B  
adverse impact                                 不利影响，负面影响 E%'~'[Q
 
adverse opinion                                反对意见 [b/k3&O'  
advisory group                                  咨询组，顾问组 C-?%uF  
agency fee                                        代理费，代理费用 NO0"*c;  
aggregate                                          总计，合计为…… +E;2d-x*p  
alternation of document and record                 变造文件和记录 t2V0 lyeL  
alternative audit procedures                      替代审计程序，备选审计程序 +4,2<\fX  
amend                                              修改，修订 3 AHY|  
amortisation                                      摊销 je6CDFqw  
analytical capacity                             分析能力 d @*GUmJ  
analytical procedures                               分析性程序 Khe!g1=&X  
annual financial statements                        年度会计报表，年度财务报表 v|ck>_" .  
appendix                                          附录，附表 1O!/g  
applicable                                         适用的 $Y9jrR'w  
applicable laws and regulations                 适用的法规 >^OC{~Az  
application systems                                  应用系统 V=X:=  
apply consistently                              一贯地执行，一贯地实施 TP}h~8 /;  
appropriate                                       适当的，合适的； cDoo
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征用，挪用 iz~ pGkt  
appropriate authorization                          适当的授权 7nVRn9Hn  
appropriateness of audit evidence                    审计证据的适当性 &I({T `=  
approval                                    批准，核准 oM)h#8bq  
assertion                                    (会计报表上的)认定；确认 =B];?%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %+F"QI1~0  
asset                                                 资产，财产 Y 9=(zOqv  
asset restructuring                             资产重组 Dgql?+2$  
assignment of duties                                 职责的划分 Pe_!?:vF  
assistant                                     助理，助理人员 >;#=gM  
associated company                                 联属公司，联营公司 c.|l-zAeX  
association                                        联合，结合；协会，社团 5PIZh<  
assumption                                       假设，假定 JI/_ce  
at a given date                                         在某一特定时日 jS!`2li?{  
attestation                                         鉴证，公证 G|m1.=DJm  
attestation service                             鉴证服务 6ATtW+sN]  
audit adjustment                                审计调整 bpkwn<7
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audit areas                                        审计领域 ?,=f\Fz!  
audit conclusion                                审计结论 7JDN{!jT  
audit effectiveness                             审计效果 gUAxyV  
audit efficiency                                  审计效率 Z Dhx5SL&  
audit engagement letter                      审计业务约定书 ~RBrSu)  
audit evidence                                          审计证据 r{sebE\ ;  
audit fee                                    审计费 m))<!3  
audit files                                          审计档案 4<X!<]3]  
audit findings                                     审计中发现的事项 `Ci4YDaz;k  
audit implementation stage                        审计实施阶段 /_\#zC[  
audit mark                                        审计标识 *<'M! iRC  
audit materiality                                 审计重要性 e/8z+H^H  
audit method                                     审计方法 #u5~0,F  
audit objective                                         审计目标，审计目的 =1oNZKBP  
audit of financial statements                      会计报表审计，财务报表审计 Pz_NDI  
audit opinion                                     审计意见 3p*-tBOO  
audit period                                      被审计期间，被审计年度 D%7
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audit plan                                          审计计划 t0#[#I1+  
audit planning                                    编制审计计划，制定审计计划，审计计划 -/D|]qqHm  
audit planning stage                                  审计计划阶段 M0c9pE  
audit procedure                                审计程序 oA tsUF+a  
audit programme                               审计程序表，具体审计计划 {S<>&?XB  
audit report                                       审计报告 -#29xRPk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )ZejQ}$  
audit report with a qualified opinion                 有保留意见的审计报告 zTD@  
audit report with an adverse opinion                否定意见的审计报告 .5Q:Xp  
audit report with dual dates                      双重日期审计报告 '(#g1H3  
audit reporting stage                                 审计报告阶段 .9|uQEL  
audit responsibility                                   审计责任 eV6o3u:9  
audit results                                      审计结果 ~/IexQB&  
audit risk                                          审计风险 -Z^4L  
audit sampling                                          审计抽样 .1QgK  
audit sampling techniques                         审计抽样方法，审计抽样技术 x3e]d$  
audit strategies                                  审计策略 =C f(B<u  
audit summary                                         审计总结，审计小结 >?YNW   
audit team                                         审计小组 \Xt)E[  
audit test                                    审计测试 pGIe=Um0W  
audit trail                                          审计轨迹 8@M'[jT  
audit work                                        审计工作 y_}SK6{  
audit working paper                                 审计工作底稿 (D{Ys'{q  
audited financial statement                        审计会计报表，已审计财务报表 eeUp 1g  
Auditing Guidelines (the～)                      审计规范指南 !]S=z^"<  
auditing standards                             审计准则 S*)o)34U  
audit-oriented working paper                          (审计)业务类工作底稿 z}.
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authorisation                                     授权 }~o ikN:  
authorisation of transaction                       交易的授权 y1BgK>R  
availability                                         可获得性 z]Acs  
B BN@,/m9OQ%  
balance                                      余额；差额；平衡 OK`Z@X_,bW  
balance sheet                                    资产负债表 l[/q%Ca'>  
bank                                                 银行 (Btv ClZ  
bank account                                    银行账户，银行户头 ); 6,H.v  
bank statement                                 银行对账单 _1jw=5^P\i  
barter transaction                              易货交易，以物换物交易 %HSl)zEo>C  
basis of audit                                    审计依据 + #]|)VZ  
basis of preparation                                (会计报表的)编制基础 g-yi xU  
book of account                               账目，账簿 1.R kIB  
borrowing                                         借款，贷款，借债 qSQ @p\O~  
branch                                              分支，分支机构，分店 r(}nhUQ%E  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^C9x.4I$)  
budget                                              预算 &-GuKH(Y<  
building                                      建筑物；大楼 3ViM ?p  
business conditions                                  业务情况，经营情况 y,<$X.>QO|  
business licence                               (企业等的)营业执照 W> L@j(  
business relation                                业务关系 G^Xd-7 GQ  
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