[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 (dNF)(wn  
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审计词汇英汉对照 >#mKM%T2MJ  
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ability to continue as a going concern               持续经营能力 O3slYd&V  
acceptability                                     可接受性，可接受程度 zn= pm#L  
acceptable level of detection risk                     检查风险的可接受水平 x7l}u`N4  
acceptance of engagement                       接受委托 q2*)e/}H  
accepting the engagement for the first time              首次接受委托 SV ~QH&0'  
access to asset                                         对资产的接触 h \`(  
according to                                     根据，依据，依照 lc fAb@}2  
account balance                                账户余额 n 78!]O  
account for                                       对……进行会计处理，核算；解释 .':17 $c`H  
accounting                                        会计，会计学 cJwe4c6.m  
accounting advisory serve                        会计咨询服务 ~PF,[$?4n  
accounting firm                                 会计师事务所 P*?2+.  
accounting information                      会计信息，会计资料 ^56D) A=  
accounting period                             会计期间 Lnn^j#n  
accounting policies                                   会计政策 ~KGE(o4p  
accounting professional bodies                 会计职业组织，会计职业团体 u|ih
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accounting records                                   会计记录 ;VCFDE{K=  
accounting responsibility                           会计责任 h;} fdk  
accounting service                             会计服务 =r`E%P:  
accounting standards                                会计准则 #vy[v22  
Accounting Standards for Business Enterprises       企业会计准则 at*DYZBjDB  
accounting system                             会计系统 Oa@SyroF=  
accounting treatment                                会计处理 Q(1R=4?.Z  
accuracy                                    准确性，精确性 HH
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additional audit procedures                      追加审计程序 5c%Fb:BW=  
addressee                                         收件人，收信人 `+TC@2-?  
Administration of State-owned Assets  (the～)     国有资产管理局 ,e`n2)  
administrative laws and regulations                 行政法规 }\N ~%?6D  
adverse impact                                 不利影响，负面影响 @wAYhnxq  
adverse opinion                                反对意见 *E|3Vy{4  
advisory group                                  咨询组，顾问组 O6-';H:I]L  
agency fee                                        代理费，代理费用  UiK)m:NU  
aggregate                                          总计，合计为…… *$('ous8  
alternation of document and record                 变造文件和记录 ^eRbp?H*T  
alternative audit procedures                      替代审计程序，备选审计程序 UNrO$aX!1'  
amend                                              修改，修订 M6]:^;p'  
amortisation                                      摊销 4uE/!dT  
analytical capacity                             分析能力 eeBw\
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analytical procedures                               分析性程序 9dp4&&Z+F  
annual financial statements                        年度会计报表，年度财务报表 yG#x*\9  
appendix                                          附录，附表 wz:,gpH  
applicable                                         适用的 11fV|b%  
applicable laws and regulations                 适用的法规 0Y~5|OXJ  
application systems                                  应用系统 (h@~0S
 
apply consistently                              一贯地执行，一贯地实施 [zrFW g6N  
appropriate                                       适当的，合适的； TPN1Rnt0`  
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appropriate authorization                          适当的授权 KmD#I
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appropriateness of audit evidence                    审计证据的适当性 PEKXPFN  
approval                                    批准，核准 mG*Yv  
assertion                                    (会计报表上的)认定；确认 +rr
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !Xq5r8]  
asset                                                 资产，财产 vBY?3p, 0p  
asset restructuring                             资产重组 ~/K'n  
assignment of duties                                 职责的划分 e]:(.Wb- 9  
assistant                                     助理，助理人员 iNL>TVUM  
associated company                                 联属公司，联营公司 J?&%fI
 
association                                        联合，结合；协会，社团 KC<K*UHPAH  
assumption                                       假设，假定 01%0u8U  
at a given date                                         在某一特定时日 >8`;SEnv  
attestation                                         鉴证，公证 `Z2-<:]6&a  
attestation service                             鉴证服务 !i{5m c\  
audit adjustment                                审计调整 `P;3,@ e  
audit areas                                        审计领域 sa"!ckh  
audit conclusion                                审计结论 ZtI@$ An  
audit effectiveness                             审计效果 $D*Yhv!/  
audit efficiency                                  审计效率 0SZ:C(]  
audit engagement letter                      审计业务约定书 }?U #@ h  
audit evidence                                          审计证据 ?IiFFfs  
audit fee                                    审计费 _#<7s`i  
audit files                                          审计档案 &c= 3BEh  
audit findings                                     审计中发现的事项 W=K+kB  
audit implementation stage                        审计实施阶段 a{}8030S  
audit mark                                        审计标识 /EVXkf0  
audit materiality                                 审计重要性 #J$z0%P  
audit method                                     审计方法 jyRz53  
audit objective                                         审计目标，审计目的 O
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audit of financial statements                      会计报表审计，财务报表审计 ]#FQde4]5  
audit opinion                                     审计意见 kh"APxQ79  
audit period                                      被审计期间，被审计年度 <Um5w1  
audit plan                                          审计计划 hi ),PfAV  
audit planning                                    编制审计计划，制定审计计划，审计计划 gp^xl>E  
audit planning stage                                  审计计划阶段 v@:m8Y(t  
audit procedure                                审计程序 ~y:?w(GD  
audit programme                               审计程序表，具体审计计划 xwijCFI*  
audit report                                       审计报告 o<Rrr,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |@MGGAk  
audit report with a qualified opinion                 有保留意见的审计报告 h& Ez hv2  
audit report with an adverse opinion                否定意见的审计报告 h7}P5z0F  
audit report with dual dates                      双重日期审计报告 n*eqM2L  
audit reporting stage                                 审计报告阶段 n 1y*`5!  
audit responsibility                                   审计责任 rWuqlx#  
audit results                                      审计结果 |f[:mO
  
audit risk                                          审计风险 l ]5!$N*  
audit sampling                                          审计抽样 S^SF!k=  
audit sampling techniques                         审计抽样方法，审计抽样技术 }pT>dbZ
  
audit strategies                                  审计策略 4+N9 Ylh  
audit summary                                         审计总结，审计小结 +J q~39  
audit team                                         审计小组 U]iZ3^8VT  
audit test                                    审计测试 JZ"XrS0?  
audit trail                                          审计轨迹 <d3a  
audit work                                        审计工作 8H{9  
audit working paper                                 审计工作底稿 ]~'pYOB  
audited financial statement                        审计会计报表，已审计财务报表 <IQ}j^u-F  
Auditing Guidelines (the～)                      审计规范指南 ].x`Fq3  
auditing standards                             审计准则 l`EKL2n  
audit-oriented working paper                          (审计)业务类工作底稿 n_t.l<
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authorisation                                     授权 $4>x4*  
authorisation of transaction                       交易的授权 $w! v  
availability                                         可获得性 YM +4:P2  
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balance                                      余额；差额；平衡 NKu*kL}W=  
balance sheet                                    资产负债表 @9h6D<?  
bank                                                 银行 ;#dzw!+Y  
bank account                                    银行账户，银行户头 +2^Mz&I@b  
bank statement                                 银行对账单 BHIC6i%  
barter transaction                              易货交易，以物换物交易 (!diPwcv  
basis of audit                                    审计依据 !4fT<V(  
basis of preparation                                (会计报表的)编制基础 HVM(LHm=:  
book of account                               账目，账簿 A!_yZ|)$T  
borrowing                                         借款，贷款，借债 (L7% V !  
branch                                              分支，分支机构，分店 BGL-lJrG  
brought forward                                (账户余额等的)承上年，承上期，承上页 #}nDX4jI  
budget                                              预算 Wg=4`&F^  
building                                      建筑物；大楼 bqm%@*fZo  
business conditions                                  业务情况，经营情况 G\H|\i  
business licence                               (企业等的)营业执照 Jn q}SUev  
business relation                                业务关系 XbW 1`PH  
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