[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 ,wg(}y'
 
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审计词汇英汉对照 n} !')r  
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ability to continue as a going concern               持续经营能力 ;,TT!vea  
acceptability                                     可接受性，可接受程度 FMn|cO.vEP  
acceptable level of detection risk                     检查风险的可接受水平 ]Hi1^Y<  
acceptance of engagement                       接受委托 WdC7CK  
accepting the engagement for the first time              首次接受委托 s2QgR37s>  
access to asset                                         对资产的接触 2uY:p=DxG9  
according to                                     根据，依据，依照 w^HI lA  
account balance                                账户余额 w""u]b%:r  
account for                                       对……进行会计处理，核算；解释 XAF]B,h=  
accounting                                        会计，会计学 -gC%*S5&  
accounting advisory serve                        会计咨询服务 j!Ys/D  
accounting firm                                 会计师事务所 `LIlR8&@aX  
accounting information                      会计信息，会计资料 Sjwwc6_c  
accounting period                             会计期间 Gv8Z  
accounting policies                                   会计政策 \!uf*=d  
accounting professional bodies                 会计职业组织，会计职业团体 <b\.d^=B  
accounting records                                   会计记录 h<?I?ZR0$  
accounting responsibility                           会计责任 jL4"FTcE]3  
accounting service                             会计服务  _uJ6Vy  
accounting standards                                会计准则 b+ZaZ\-y |  
Accounting Standards for Business Enterprises       企业会计准则 3)&rj 7  
accounting system                             会计系统 F/A)2 H_  
accounting treatment                                会计处理 WRAv>s9  
accuracy                                    准确性，精确性 "].TKF#yg  
additional audit procedures                      追加审计程序 !{uV-c-
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addressee                                         收件人，收信人 /Z#AHfKF  
Administration of State-owned Assets  (the～)     国有资产管理局 Of-gG~  
administrative laws and regulations                 行政法规 \B/( H)Cd*  
adverse impact                                 不利影响，负面影响 AC
fhy[,  
adverse opinion                                反对意见 M5`m5qc3  
advisory group                                  咨询组，顾问组 YWi Y[  
agency fee                                        代理费，代理费用 )F'hn+(B|G  
aggregate                                          总计，合计为…… P:XX8&#  
alternation of document and record                 变造文件和记录 5/m*Lc+r  
alternative audit procedures                      替代审计程序，备选审计程序 ov!L8 9`[u  
amend                                              修改，修订 +{)V%"{u:  
amortisation                                      摊销 .&^M Z8  
analytical capacity                             分析能力 _A]~`/0;`  
analytical procedures                               分析性程序 X/Fip0i  
annual financial statements                        年度会计报表，年度财务报表 =PLy^%  
appendix                                          附录，附表 \4*i;a.kU  
applicable                                         适用的 rHjR 4q  
applicable laws and regulations                 适用的法规 zCwb>v  
application systems                                  应用系统 9@Z++J.^y  
apply consistently                              一贯地执行，一贯地实施 L`^v"W()  
appropriate                                       适当的，合适的； e
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征用，挪用 2V+[:>F  
appropriate authorization                          适当的授权 <sGioMr  
appropriateness of audit evidence                    审计证据的适当性 _1$+S0G;  
approval                                    批准，核准 GCcSI;w  
assertion                                    (会计报表上的)认定；确认 E/ku VZX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )GC[xo4bg  
asset                                                 资产，财产 !:g\
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asset restructuring                             资产重组 u`*
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assignment of duties                                 职责的划分 )[t3-'  
assistant                                     助理，助理人员 uk.x1*0x  
associated company                                 联属公司，联营公司 O,I7M?dRf  
association                                        联合，结合；协会，社团 ?nR$>a`  
assumption                                       假设，假定 \WVY@eB  
at a given date                                         在某一特定时日 n^epC>a"b  
attestation                                         鉴证，公证 VN@ZYSs  
attestation service                             鉴证服务 Y:'c<k  
audit adjustment                                审计调整 mP)im]H  
audit areas                                        审计领域 "r{ ^Y??  
audit conclusion                                审计结论 =OA7$z[  
audit effectiveness                             审计效果 -f(<2i  
audit efficiency                                  审计效率 jin ?;v  
audit engagement letter                      审计业务约定书 ]b&
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audit evidence                                          审计证据 <,T#* fg  
audit fee                                    审计费 FC8= ru  
audit files                                          审计档案 rk?G[C)2c  
audit findings                                     审计中发现的事项 nQ'AB~ Do  
audit implementation stage                        审计实施阶段 Z:MU5(Te  
audit mark                                        审计标识 FCYZ9L5uF  
audit materiality                                 审计重要性 hN:2(x  
audit method                                     审计方法 UDa \*  
audit objective                                         审计目标，审计目的 _P]k6z+  
audit of financial statements                      会计报表审计，财务报表审计 =Sn!'@%U]  
audit opinion                                     审计意见 B;L^!sL
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audit period                                      被审计期间，被审计年度 ;\+A6(GX{  
audit plan                                          审计计划 ds QGj&  
audit planning                                    编制审计计划，制定审计计划，审计计划 aw0xi,Jz  
audit planning stage                                  审计计划阶段 g\,HiKBXd  
audit procedure                                审计程序 JvLa@E)  
audit programme                               审计程序表，具体审计计划 }*0*8~Q'5  
audit report                                       审计报告 en gh3TZC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ch}(v'xv(  
audit report with a qualified opinion                 有保留意见的审计报告 /E
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audit report with an adverse opinion                否定意见的审计报告 *W<g%j- a  
audit report with dual dates                      双重日期审计报告 u:4?$%rB  
audit reporting stage                                 审计报告阶段 }Rq-IRa'  
audit responsibility                                   审计责任 7Y'.yn  
audit results                                      审计结果 Ibl==Irk  
audit risk                                          审计风险 uI[lrMQYa  
audit sampling                                          审计抽样 W?auY_+P  
audit sampling techniques                         审计抽样方法，审计抽样技术 <^jW  
audit strategies                                  审计策略 "PPn^{ bYm  
audit summary                                         审计总结，审计小结 !7[Rhk7bW  
audit team                                         审计小组 uH!;4@uI  
audit test                                    审计测试 ma26|N5  
audit trail                                          审计轨迹 Q1@V?`rkS{  
audit work                                        审计工作 r`/tb
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audit working paper                                 审计工作底稿 F%QVn.  
audited financial statement                        审计会计报表，已审计财务报表 $
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Auditing Guidelines (the～)                      审计规范指南 Ib8xvzR6I&  
auditing standards                             审计准则 BI6o@d;=4  
audit-oriented working paper                          (审计)业务类工作底稿 +Gvf5+ 5VR  
authorisation                                     授权 +hS}msu'  
authorisation of transaction                       交易的授权 Lpdp'9>I  
availability                                         可获得性 ^Q4m1? 40  
B $ V"7UA22  
balance                                      余额；差额；平衡 EGyQhZ mO  
balance sheet                                    资产负债表 
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bank                                                 银行 w_i$/`i+  
bank account                                    银行账户，银行户头 %.D@{O  
bank statement                                 银行对账单 cB7=4:U  
barter transaction                              易货交易，以物换物交易 Iih~rWJ  
basis of audit                                    审计依据 TNC,{sM  
basis of preparation                                (会计报表的)编制基础 
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book of account                               账目，账簿 /z+}xRS  
borrowing                                         借款，贷款，借债 )f0t "l
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branch                                              分支，分支机构，分店 QJ s/0iw  
brought forward                                (账户余额等的)承上年，承上期，承上页 Fu(I<o+T-  
budget                                              预算 m:~s6c6H  
building                                      建筑物；大楼 R3$
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business conditions                                  业务情况，经营情况 {N$G|bm]u<  
business licence                               (企业等的)营业执照 wLC|mB yq  
business relation                                业务关系 hQgi--Msw'  
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