[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 S:61vD  
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审计词汇英汉对照 1JEnnqu  
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ability to continue as a going concern               持续经营能力 ,Os? f:Y6  
acceptability                                     可接受性，可接受程度 CD0VfA>Z  
acceptable level of detection risk                     检查风险的可接受水平 1h7+@#<:a  
acceptance of engagement                       接受委托 2Cg$,#H  
accepting the engagement for the first time              首次接受委托 Ac|5. ?|N  
access to asset                                         对资产的接触 LG]3hz9^9  
according to                                     根据，依据，依照 t]-u w-E  
account balance                                账户余额 0ji q-3V)  
account for                                       对……进行会计处理，核算；解释 `O6:t\d@  
accounting                                        会计，会计学 wLV~F[:  
accounting advisory serve                        会计咨询服务 T$=4O9G  
accounting firm                                 会计师事务所 J`*iZvW#Bx  
accounting information                      会计信息，会计资料 ai*b:Q  
accounting period                             会计期间 g-vg6@6  
accounting policies                                   会计政策 A*tKF&U5  
accounting professional bodies                 会计职业组织，会计职业团体 jtm?z c  
accounting records                                   会计记录 nNms r=y5  
accounting responsibility                           会计责任 j'p1q  
accounting service                             会计服务 x &A vUJ  
accounting standards                                会计准则 z}Jr^>  
Accounting Standards for Business Enterprises       企业会计准则 .C]cK%OO N  
accounting system                             会计系统 |3? 8)z\n  
accounting treatment                                会计处理 l =IeJh  
accuracy                                    准确性，精确性 8p1ziz`4>$  
additional audit procedures                      追加审计程序 P;]F=m+*V  
addressee                                         收件人，收信人 W9zE{)Sc~  
Administration of State-owned Assets  (the～)     国有资产管理局 N]YtLa,t  
administrative laws and regulations                 行政法规 9F;S+)H4  
adverse impact                                 不利影响，负面影响 s:y ^_W)d  
adverse opinion                                反对意见 "gW7<ilw   
advisory group                                  咨询组，顾问组 X%9*O[6{  
agency fee                                        代理费，代理费用 Tx%VU8\?n  
aggregate                                          总计，合计为…… +'
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alternation of document and record                 变造文件和记录 W0cgI9 =9  
alternative audit procedures                      替代审计程序，备选审计程序 =22ALlxk  
amend                                              修改，修订 O3NWXe<  
amortisation                                      摊销 W}'WA  
analytical capacity                             分析能力 efz&@|KR  
analytical procedures                               分析性程序 0F; , O3Q  
annual financial statements                        年度会计报表，年度财务报表 $(q
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appendix                                          附录，附表 UF__O.l__  
applicable                                         适用的 +7}iu/B!9  
applicable laws and regulations                 适用的法规 kD.pzxEM  
application systems                                  应用系统 <1~^C  
apply consistently                              一贯地执行，一贯地实施 7 boJ*  
appropriate                                       适当的，合适的； KbxR Lx]w  
征用，挪用 H'J|U|  
appropriate authorization                          适当的授权 y:}sD_m0W  
appropriateness of audit evidence                    审计证据的适当性 pz doqAVI  
approval                                    批准，核准 mW`oq  
assertion                                    (会计报表上的)认定；确认 F:37MUQi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gd6Dm4q(  
asset                                                 资产，财产 Ov9Q?8KzM  
asset restructuring                             资产重组 <Mf*l)%*  
assignment of duties                                 职责的划分 84&XW  
assistant                                     助理，助理人员 }{],GHCjQ  
associated company                                 联属公司，联营公司 RM*f|j  
association                                        联合，结合；协会，社团 +'03>!V  
assumption                                       假设，假定 $ GF]/;\m  
at a given date                                         在某一特定时日 UU@fkk  
attestation                                         鉴证，公证 KhM.T
c  
attestation service                             鉴证服务 Q*O<@   
audit adjustment                                审计调整 PK rek  
audit areas                                        审计领域 RB3 zHk%  
audit conclusion                                审计结论 S-Ai3) t6  
audit effectiveness                             审计效果 NyPd5m:  
audit efficiency                                  审计效率 nwM)K
 
audit engagement letter                      审计业务约定书 d$;/T('  
audit evidence                                          审计证据 o7xgRSz\  
audit fee                                    审计费 fUcLf
nr  
audit files                                          审计档案 :mv`\  
audit findings                                     审计中发现的事项 SQ#7PKH  
audit implementation stage                        审计实施阶段 aU<s<2O)  
audit mark                                        审计标识 [>w%CY<Fd  
audit materiality                                 审计重要性 Rf[V)x  
audit method                                     审计方法 {0's~U+@  
audit objective                                         审计目标，审计目的 KAb(NZK  
audit of financial statements                      会计报表审计，财务报表审计 E`@43Nz  
audit opinion                                     审计意见 V,LVB_6  
audit period                                      被审计期间，被审计年度 jM__{z  
audit plan                                          审计计划 ^@.G,u  
audit planning                                    编制审计计划，制定审计计划，审计计划 VO`"<  
audit planning stage                                  审计计划阶段 m)f|:MM  
audit procedure                                审计程序 uu}-"/<~7  
audit programme                               审计程序表，具体审计计划 M#0 @X  
audit report                                       审计报告 d
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 e.X@] PQJQ  
audit report with a qualified opinion                 有保留意见的审计报告 zLek&s&-  
audit report with an adverse opinion                否定意见的审计报告 {j6g@Vd6lx  
audit report with dual dates                      双重日期审计报告 A4_>LO_qL  
audit reporting stage                                 审计报告阶段 #/WAzYt{  
audit responsibility                                   审计责任 .C5@QKU  
audit results                                      审计结果 |%ZpatZA5  
audit risk                                          审计风险 dERc}oAh(  
audit sampling                                          审计抽样 1VfSSO  
audit sampling techniques                         审计抽样方法，审计抽样技术 6ojo##j  
audit strategies                                  审计策略 Kpg:yrc['  
audit summary                                         审计总结，审计小结 VG#Q;
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audit team                                         审计小组 :dDxxrs"  
audit test                                    审计测试 aJ2H. E  
audit trail                                          审计轨迹 V} bM!5 H  
audit work                                        审计工作 rl| Q)A{  
audit working paper                                 审计工作底稿 ahp1!=Z-=  
audited financial statement                        审计会计报表，已审计财务报表 2X_>vIlEm  
Auditing Guidelines (the～)                      审计规范指南 ]dH;+3}  
auditing standards                             审计准则 eL*Edl|#  
audit-oriented working paper                          (审计)业务类工作底稿 V_:/#G]jeG  
authorisation                                     授权 U3>G9g>^B  
authorisation of transaction                       交易的授权 3i<*,@CY  
availability                                         可获得性 zB4gnVhus|  
B `%VrT`  
balance                                      余额；差额；平衡 ?V+=uTCq  
balance sheet                                    资产负债表 :7maN^  
bank                                                 银行 5E]I  
bank account                                    银行账户，银行户头 S; >_9  
bank statement                                 银行对账单 b=sc2)3?  
barter transaction                              易货交易，以物换物交易 LY7'wONx  
basis of audit                                    审计依据 :(Gg]Z9^8  
basis of preparation                                (会计报表的)编制基础 "{}5uth  
book of account                               账目，账簿 1*s Lj#  
borrowing                                         借款，贷款，借债 uKplPze?  
branch                                              分支，分支机构，分店 &( Z8G~h4  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?%?@?W>s@  
budget                                              预算 D n^RZLRhy  
building                                      建筑物；大楼 ~*RNJ  
business conditions                                  业务情况，经营情况 R lv|DED$  
business licence                               (企业等的)营业执照 Q'Q^K  
business relation                                业务关系 k&^fIz  
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