[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 j1toV$)P  
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审计词汇英汉对照 >BQF<  
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ability to continue as a going concern               持续经营能力 H"? -&>V-  
acceptability                                     可接受性，可接受程度 J=]w$e ?.P  
acceptable level of detection risk                     检查风险的可接受水平 m9>nvrQ  
acceptance of engagement                       接受委托 g?o$:>c  
accepting the engagement for the first time              首次接受委托 TAJ9Y<  
access to asset                                         对资产的接触 {K0T%.G  
according to                                     根据，依据，依照 &(^>}&XS.<  
account balance                                账户余额 J&:0ytG  
account for                                       对……进行会计处理，核算；解释 TbU9 <mY  
accounting                                        会计，会计学 \ ZDT=?  
accounting advisory serve                        会计咨询服务 .}y Lz  
accounting firm                                 会计师事务所 O ,1u\Zy/  
accounting information                      会计信息，会计资料 t_VHw'~"  
accounting period                             会计期间 !%M-w0vC9  
accounting policies                                   会计政策 ^lMnwqx<  
accounting professional bodies                 会计职业组织，会计职业团体 6nSk,yE'hE  
accounting records                                   会计记录 01q7n`o#zf  
accounting responsibility                           会计责任 J2[QHr&tn  
accounting service                             会计服务 |)JoxqR  
accounting standards                                会计准则 $ .Z2Rdlv(  
Accounting Standards for Business Enterprises       企业会计准则 FZ2-e  
accounting system                             会计系统 Tx_(^K  
accounting treatment                                会计处理 GRV9s9^  
accuracy                                    准确性，精确性 S@"=,Xj M  
additional audit procedures                      追加审计程序 ez5`B$$  
addressee                                         收件人，收信人 }EIwkz
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Administration of State-owned Assets  (the～)     国有资产管理局 ];2eIe   
administrative laws and regulations                 行政法规 c`}X2u]k  
adverse impact                                 不利影响，负面影响 YV940A-n  
adverse opinion                                反对意见 =,]J"n8|v  
advisory group                                  咨询组，顾问组 m[7:p{  
agency fee                                        代理费，代理费用 +@qk=]3a  
aggregate                                          总计，合计为…… Z "=(uwM  
alternation of document and record                 变造文件和记录 EhUy7b,1_  
alternative audit procedures                      替代审计程序，备选审计程序 CC-:dN
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amend                                              修改，修订 =K>Z{%i  
amortisation                                      摊销 }Voh5*$E`  
analytical capacity                             分析能力 Cw|S Y  
analytical procedures                               分析性程序 r;T /  
annual financial statements                        年度会计报表，年度财务报表 CGe'
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appendix                                          附录，附表 d,+n,;6Cf  
applicable                                         适用的 S'JeA>L  
applicable laws and regulations                 适用的法规 ipp_?5TL  
application systems                                  应用系统 EXFxiw  
apply consistently                              一贯地执行，一贯地实施 ;Gs**BB&  
appropriate                                       适当的，合适的； *(MvNN*  
征用，挪用 1Dcar F  
appropriate authorization                          适当的授权 9cmJD5OO  
appropriateness of audit evidence                    审计证据的适当性 udZ: OU<  
approval                                    批准，核准 B D0-v`  
assertion                                    (会计报表上的)认定；确认 l9ihW^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zB$6e!fc  
asset                                                 资产，财产 rWs5s!l,  
asset restructuring                             资产重组 >oNk(. %  
assignment of duties                                 职责的划分 C|J1x4sb@  
assistant                                     助理，助理人员 c-=0l)&'D=  
associated company                                 联属公司，联营公司 ?^vZ{B)&0E  
association                                        联合，结合；协会，社团 l.W:6",w  
assumption                                       假设，假定 ?BZ][~n-Q  
at a given date                                         在某一特定时日 ?mAw"Rb!  
attestation                                         鉴证，公证 ggTjd"|)  
attestation service                             鉴证服务 L-R}O 8  
audit adjustment                                审计调整 RM+E  
audit areas                                        审计领域 ZO1J";>u  
audit conclusion                                审计结论 p,8Z{mLn  
audit effectiveness                             审计效果 dR+$7N$  
audit efficiency                                  审计效率 MX0B$yc$  
audit engagement letter                      审计业务约定书 iP%=Wo.  
audit evidence                                          审计证据 rw2|1_AF  
audit fee                                    审计费 S%fBt?-Cm  
audit files                                          审计档案 UIj/Id  
audit findings                                     审计中发现的事项 !v L:P2  
audit implementation stage                        审计实施阶段 \IfgL$+  
audit mark                                        审计标识 6<Wr 8u,  
audit materiality                                 审计重要性 s-V$N  
audit method                                     审计方法 [alXD_  
audit objective                                         审计目标，审计目的 Z :+#3.4$3  
audit of financial statements                      会计报表审计，财务报表审计 ;LE @Ezx  
audit opinion                                     审计意见 OJ 5 !+#>  
audit period                                      被审计期间，被审计年度 B^?XE(.  
audit plan                                          审计计划 @
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audit planning                                    编制审计计划，制定审计计划，审计计划 uP]o39b;V  
audit planning stage                                  审计计划阶段 ZRm\d3x4  
audit procedure                                审计程序 Q9>]@DrAx  
audit programme                               审计程序表，具体审计计划 RWo B7{G  
audit report                                       审计报告 j2M(W/_
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AyO|9!F@A  
audit report with a qualified opinion                 有保留意见的审计报告 " G6jUTt  
audit report with an adverse opinion                否定意见的审计报告 %Ab_PAw  
audit report with dual dates                      双重日期审计报告 ?|GxVOl  
audit reporting stage                                 审计报告阶段 >NA7,Z2.  
audit responsibility                                   审计责任 W @dY:N}  
audit results                                      审计结果 "%t`I)  
audit risk                                          审计风险 & }}WP:U  
audit sampling                                          审计抽样 Z|%2495\  
audit sampling techniques                         审计抽样方法，审计抽样技术  0QqzS  
audit strategies                                  审计策略 p'k +0=  
audit summary                                         审计总结，审计小结 ~{G:,|`  
audit team                                         审计小组 F:S>\wG,  
audit test                                    审计测试 9n S!  
audit trail                                          审计轨迹 3&fFIab9  
audit work                                        审计工作 H;|:r[d!  
audit working paper                                 审计工作底稿 /$,=>  
audited financial statement                        审计会计报表，已审计财务报表 iBC>w+t14  
Auditing Guidelines (the～)                      审计规范指南 m@u`$rOh  
auditing standards                             审计准则 oD@jtd>b%  
audit-oriented working paper                          (审计)业务类工作底稿 C}'="g^=sl  
authorisation                                     授权 Q5n :f+  
authorisation of transaction                       交易的授权 ld}$Tsy0  
availability                                         可获得性 _lv:"/3R  
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balance                                      余额；差额；平衡 ,D2_Z]  
balance sheet                                    资产负债表 TeCpT2!5j  
bank                                                 银行 zn1Rou]6  
bank account                                    银行账户，银行户头 (<ZkmIXN  
bank statement                                 银行对账单 {b0&qV   
barter transaction                              易货交易，以物换物交易 oImgj4C2L  
basis of audit                                    审计依据 2\B9o `Y  
basis of preparation                                (会计报表的)编制基础 XuoEAu8]  
book of account                               账目，账簿 A'QGTT  
borrowing                                         借款，贷款，借债 "IS^ajaq  
branch                                              分支，分支机构，分店 R 0HVLQI  
brought forward                                (账户余额等的)承上年，承上期，承上页 m<"fRT!Y  
budget                                              预算 >-5Gt  
building                                      建筑物；大楼 S5u#g`I]  
business conditions                                  业务情况，经营情况 yPh2P5}H>  
business licence                               (企业等的)营业执照 >04>rn#},,  
business relation                                业务关系 8{SU?MHQLE  
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