[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 4l>/6LNMF  
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审计词汇英汉对照 36.L1!d)pE  
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ability to continue as a going concern               持续经营能力 Zwp*JH+G  
acceptability                                     可接受性，可接受程度 Sxf<8Px9i  
acceptable level of detection risk                     检查风险的可接受水平 *\:u}'[  
acceptance of engagement                       接受委托 n%W~+  
accepting the engagement for the first time              首次接受委托 EC &w9:R  
access to asset                                         对资产的接触 [2.pZB  
according to                                     根据，依据，依照  fW|1AUD,  
account balance                                账户余额 (fb&5=Wzw  
account for                                       对……进行会计处理，核算；解释 4AzS~5
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accounting                                        会计，会计学 h7kGs^pP  
accounting advisory serve                        会计咨询服务 OBl-6W  
accounting firm                                 会计师事务所 YD7i6A  
accounting information                      会计信息，会计资料 e{c%o;m(  
accounting period                             会计期间 jA<v<oV  
accounting policies                                   会计政策 fMI4'.Od  
accounting professional bodies                 会计职业组织，会计职业团体 :v8j3 =  
accounting records                                   会计记录 }(O 7tC  
accounting responsibility                           会计责任 |o
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accounting service                             会计服务 |OhNQoTY  
accounting standards                                会计准则 )r5QOa/  
Accounting Standards for Business Enterprises       企业会计准则 I WsB$T  
accounting system                             会计系统 97NF*-)N  
accounting treatment                                会计处理 kbBX\*{yh  
accuracy                                    准确性，精确性 asmMl9)(`  
additional audit procedures                      追加审计程序 #V*<G#B  
addressee                                         收件人，收信人 4Z1-RS  
Administration of State-owned Assets  (the～)     国有资产管理局 HE7JQP!q  
administrative laws and regulations                 行政法规 K
zKHC  
adverse impact                                 不利影响，负面影响 e*Sv}4e=.  
adverse opinion                                反对意见 =-1d m+P  
advisory group                                  咨询组，顾问组 (,[m}Qb?!  
agency fee                                        代理费，代理费用 Cd"O'<^Sb  
aggregate                                          总计，合计为…… ?&pjP,a  
alternation of document and record                 变造文件和记录 z?Hvh  
alternative audit procedures                      替代审计程序，备选审计程序 Uw)?u$+ P  
amend                                              修改，修订 sq*d?<:3  
amortisation                                      摊销 a>(LFpVk}  
analytical capacity                             分析能力 (zCas}YAKI  
analytical procedures                               分析性程序 n!~{4 uUW  
annual financial statements                        年度会计报表，年度财务报表 >-c;  
appendix                                          附录，附表 C
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applicable                                         适用的 .3 m^yo c/  
applicable laws and regulations                 适用的法规 ? D2:'gg  
application systems                                  应用系统 GGo n
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apply consistently                              一贯地执行，一贯地实施 kG:uXbUI'  
appropriate                                       适当的，合适的； (|Y[
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征用，挪用 oIAP dn  
appropriate authorization                          适当的授权 gmJiKuAL5  
appropriateness of audit evidence                    审计证据的适当性 1b-4wonQd  
approval                                    批准，核准 O|O#T.Tg  
assertion                                    (会计报表上的)认定；确认 C(Yk-7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @=E@ *@g  
asset                                                 资产，财产 s,\!@[N  
asset restructuring                             资产重组 Ha)e
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assignment of duties                                 职责的划分 (B.J8`h }  
assistant                                     助理，助理人员 1;i[H[hNY  
associated company                                 联属公司，联营公司 LBk1Qw}-  
association                                        联合，结合；协会，社团 gxycw4kz  
assumption                                       假设，假定 Klzsr,  
at a given date                                         在某一特定时日 2v0lWO~c7z  
attestation                                         鉴证，公证 M@[{j  
attestation service                             鉴证服务 #6[FGM  
audit adjustment                                审计调整 AA:Ch?  
audit areas                                        审计领域 C%85Aq*4  
audit conclusion                                审计结论 O{y2tz3  
audit effectiveness                             审计效果 aF1pq  
audit efficiency                                  审计效率 l}&egq DC  
audit engagement letter                      审计业务约定书 -\:pbR
  
audit evidence                                          审计证据 m,K0BL  
audit fee                                    审计费 g<-x"$(C&  
audit files                                          审计档案 /0>Cy\eN0  
audit findings                                     审计中发现的事项 !G.)%+Z  
audit implementation stage                        审计实施阶段 *`>(K&  
audit mark                                        审计标识 x>8=CiUE  
audit materiality                                 审计重要性 .h-:)e*  
audit method                                     审计方法 2VyLt=mdh  
audit objective                                         审计目标，审计目的 s(q\!\FS  
audit of financial statements                      会计报表审计，财务报表审计 Cp7EJr~  
audit opinion                                     审计意见 #(FG
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audit period                                      被审计期间，被审计年度 n a])bBn  
audit plan                                          审计计划 7Co 
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audit planning                                    编制审计计划，制定审计计划，审计计划 ^n"ve2  
audit planning stage                                  审计计划阶段 r3<yG"J86  
audit procedure                                审计程序 ~Aq;g$IJZ  
audit programme                               审计程序表，具体审计计划 V7.xKm
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audit report                                       审计报告 {x40W0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x3xBl_t  
audit report with a qualified opinion                 有保留意见的审计报告 Sp: `Z1kH  
audit report with an adverse opinion                否定意见的审计报告 a02@CsH  
audit report with dual dates                      双重日期审计报告 P^#<h"Ht  
audit reporting stage                                 审计报告阶段 a*o#,T5A  
audit responsibility                                   审计责任 &uI`Xq.  
audit results                                      审计结果 WUkx v*  
audit risk                                          审计风险 .-T^S"`d|  
audit sampling                                          审计抽样 <ppM
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audit sampling techniques                         审计抽样方法，审计抽样技术 #8z2>&:|  
audit strategies                                  审计策略 ':lADUt  
audit summary                                         审计总结，审计小结 "yxIaT
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audit team                                         审计小组 7 [N1Vr(1  
audit test                                    审计测试 \74+ cN  
audit trail                                          审计轨迹 g|tnYN  
audit work                                        审计工作 WB L
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audit working paper                                 审计工作底稿 %Ak"d+OH4  
audited financial statement                        审计会计报表，已审计财务报表 Z.Z+cFi  
Auditing Guidelines (the～)                      审计规范指南 .e%PK  
auditing standards                             审计准则 m!L&_Z|j  
audit-oriented working paper                          (审计)业务类工作底稿 c&z@HEzV7  
authorisation                                     授权 %|bqL3)a_  
authorisation of transaction                       交易的授权 f5<qF ]Y/  
availability                                         可获得性 y((I2g1rv  
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balance                                      余额；差额；平衡 M^DYzJ  
balance sheet                                    资产负债表 5rK7nLb  
bank                                                 银行 ZgVYC4=Q-\  
bank account                                    银行账户，银行户头 `j{5$X  
bank statement                                 银行对账单 %b<cJ]F  
barter transaction                              易货交易，以物换物交易 V6
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basis of audit                                    审计依据 fT9$0:eO  
basis of preparation                                (会计报表的)编制基础 #G%[4.$n.  
book of account                               账目，账簿 7'uuc]\5>  
borrowing                                         借款，贷款，借债 nm2bBX,f
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branch                                              分支，分支机构，分店 DS0c0lsx  
brought forward                                (账户余额等的)承上年，承上期，承上页 #?-2f{  
budget                                              预算
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building                                      建筑物；大楼 >u? pq6;  
business conditions                                  业务情况，经营情况 Cg^=&1|  
business licence                               (企业等的)营业执照 BWV)> -V  
business relation                                业务关系 ZE863M@.  
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