[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 .\Ul!&y  
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审计词汇英汉对照 /731.l  
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ability to continue as a going concern               持续经营能力 y!SF/i?Py  
acceptability                                     可接受性，可接受程度 qx Wgt(Os  
acceptable level of detection risk                     检查风险的可接受水平 w~4 z@/^"p  
acceptance of engagement                       接受委托 K?9WY]Ot  
accepting the engagement for the first time              首次接受委托 >~h>#{&  
access to asset                                         对资产的接触 4pLQ"&>}80  
according to                                     根据，依据，依照 8n;kK?  
account balance                                账户余额 m{vT_ei  
account for                                       对……进行会计处理，核算；解释 ZyHIMo|  
accounting                                        会计，会计学 f9vcf# 2  
accounting advisory serve                        会计咨询服务 ZEL/Ndk  
accounting firm                                 会计师事务所 ?E%U|(S)=L  
accounting information                      会计信息，会计资料 Hr /W6C  
accounting period                             会计期间 Y_$ ^:LG  
accounting policies                                   会计政策 D}mo\  
accounting professional bodies                 会计职业组织，会计职业团体 RlU;v2Kch  
accounting records                                   会计记录 'uPxEu4 >4  
accounting responsibility                           会计责任 ?F)_T  
accounting service                             会计服务 NR;q`Xe-  
accounting standards                                会计准则 ooomi"u  
Accounting Standards for Business Enterprises       企业会计准则 b;Hm\aK  
accounting system                             会计系统 W"W@WG9X0  
accounting treatment                                会计处理 GEhdk]<a7  
accuracy                                    准确性，精确性 )\um"l*\c  
additional audit procedures                      追加审计程序 #:]vUQ  
addressee                                         收件人，收信人 uG2Xkj  
Administration of State-owned Assets  (the～)     国有资产管理局 -"2<h:#  
administrative laws and regulations                 行政法规 {'h)  
adverse impact                                 不利影响，负面影响 z A2UFax=  
adverse opinion                                反对意见 8o!  
advisory group                                  咨询组，顾问组 P=f<#l"v  
agency fee                                        代理费，代理费用 ?+bTPl;%'  
aggregate                                          总计，合计为…… [Xs}FJ  
alternation of document and record                 变造文件和记录 -;l`h RW  
alternative audit procedures                      替代审计程序，备选审计程序 h |s*i  
amend                                              修改，修订 D9}d]9]$  
amortisation                                      摊销 "CIpo/ebL  
analytical capacity                             分析能力 `K$:r4/[  
analytical procedures                               分析性程序 (xucZ  
annual financial statements                        年度会计报表，年度财务报表 gcX5Q^ `a=  
appendix                                          附录，附表 }9MW!Ss  
applicable                                         适用的 4aj[5fhb-  
applicable laws and regulations                 适用的法规 w~bG<kxP  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 9QX&7cs&[  
appropriate                                       适当的，合适的； {;]uL`abi?  
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appropriate authorization                          适当的授权 L@C >-F|p  
appropriateness of audit evidence                    审计证据的适当性 RH<@c^ S  
approval                                    批准，核准 ;e&hM\p  
assertion                                    (会计报表上的)认定；确认 e7Yb=/F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V_Njk
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asset                                                 资产，财产 sL!;hKK  
asset restructuring                             资产重组 OwNAN  
assignment of duties                                 职责的划分 #]?,gwvTf  
assistant                                     助理，助理人员 0lLr[  
associated company                                 联属公司，联营公司 SlH7-"Ag  
association                                        联合，结合；协会，社团 ~*66 3pA  
assumption                                       假设，假定 @qg0u#k5  
at a given date                                         在某一特定时日 [{6&.v  
attestation                                         鉴证，公证 + W V@o'  
attestation service                             鉴证服务 0!3!?E <  
audit adjustment                                审计调整 wo,""=l  
audit areas                                        审计领域 [VfLv.8 w  
audit conclusion                                审计结论 I T*fjUY&  
audit effectiveness                             审计效果 2jI4V;H8g  
audit efficiency                                  审计效率 :d!i[W*  
audit engagement letter                      审计业务约定书 Y}V)4j  
audit evidence                                          审计证据 Up]VU9z  
audit fee                                    审计费 m _t(rn~f6  
audit files                                          审计档案 =2ATqb"$w  
audit findings                                     审计中发现的事项 NTpz)R  
audit implementation stage                        审计实施阶段 UQC'(>.}  
audit mark                                        审计标识 "wc`fg"3  
audit materiality                                 审计重要性 J8qu]{0I"  
audit method                                     审计方法 GQYtH#  
audit objective                                         审计目标，审计目的 7?kXgR[#d  
audit of financial statements                      会计报表审计，财务报表审计 -~rr<D\  
audit opinion                                     审计意见 ? RrC~7~  
audit period                                      被审计期间，被审计年度 c]cO[T_gGa  
audit plan                                          审计计划 y1@"H/nYJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 |-SI(Khjk  
audit planning stage                                  审计计划阶段 ~2, wI<Nz  
audit procedure                                审计程序 puf;"c6e'  
audit programme                               审计程序表，具体审计计划 b&U5VA0=1  
audit report                                       审计报告 @&a m!+z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1s^$oi}  
audit report with a qualified opinion                 有保留意见的审计报告 o m{n"cg  
audit report with an adverse opinion                否定意见的审计报告 `Cb<KAaCH  
audit report with dual dates                      双重日期审计报告 _umO)]Si  
audit reporting stage                                 审计报告阶段 mCEKEX  
audit responsibility                                   审计责任 O"2wV +9  
audit results                                      审计结果 S`'uUvAA  
audit risk                                          审计风险 e+]YCp[(  
audit sampling                                          审计抽样 (rY1O:*S  
audit sampling techniques                         审计抽样方法，审计抽样技术 8V53+]c$Y  
audit strategies                                  审计策略 >mGGJvTx  
audit summary                                         审计总结，审计小结 Z3u""oM/  
audit team                                         审计小组 2Wc;hJ.1  
audit test                                    审计测试 ?(`nBlWQ5  
audit trail                                          审计轨迹 #nMP(ShK  
audit work                                        审计工作 nvUkbmZG#  
audit working paper                                 审计工作底稿 cwDD(j  
audited financial statement                        审计会计报表，已审计财务报表 ^<5^9]x  
Auditing Guidelines (the～)                      审计规范指南 ]UpHD.Of[t  
auditing standards                             审计准则 w oY)G7%  
audit-oriented working paper                          (审计)业务类工作底稿 a*$1la'Uf  
authorisation                                     授权 +
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authorisation of transaction                       交易的授权 J&] XLr.j  
availability                                         可获得性 ><Mbea=U+  
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balance                                      余额；差额；平衡 -*]9Ma<wa  
balance sheet                                    资产负债表 j:vD9sdQ  
bank                                                 银行 ^5zS2nm  
bank account                                    银行账户，银行户头 LeRh(a`=$  
bank statement                                 银行对账单 wTJMq`sY_  
barter transaction                              易货交易，以物换物交易 T_;G))q'  
basis of audit                                    审计依据 ={&TeMMA  
basis of preparation                                (会计报表的)编制基础 .Q6{$Y%l   
book of account                               账目，账簿 8
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borrowing                                         借款，贷款，借债 |[n|=ORI'  
branch                                              分支，分支机构，分店 Tl0+Bq  
brought forward                                (账户余额等的)承上年，承上期，承上页 tg m{gR  
budget                                              预算 JY,l#?lM{  
building                                      建筑物；大楼 fxf GJNR  
business conditions                                  业务情况，经营情况 [wpt[zG
  
business licence                               (企业等的)营业执照 |SJ% _#=i  
business relation                                业务关系 eJwii  
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