[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 "MTq{f2?  
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审计词汇英汉对照 XJ\ _V[WA  
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ability to continue as a going concern               持续经营能力 bx]14}6  
acceptability                                     可接受性，可接受程度 Y}ky/?q  
acceptable level of detection risk                     检查风险的可接受水平 b8e*Pv/  
acceptance of engagement                       接受委托 )Kr(Y.w  
accepting the engagement for the first time              首次接受委托 v<`$bvv?  
access to asset                                         对资产的接触 5Ny0b|+p  
according to                                     根据，依据，依照 '1lx{UzD  
account balance                                账户余额 ?qIGQ/af&  
account for                                       对……进行会计处理，核算；解释 ',%5mF3j  
accounting                                        会计，会计学 =3pD:L  
accounting advisory serve                        会计咨询服务 " |\94  
accounting firm                                 会计师事务所 H'']J9O  
accounting information                      会计信息，会计资料 #e*$2+`[A  
accounting period                             会计期间 wV?[3bEhM  
accounting policies                                   会计政策 . *Z#cq0  
accounting professional bodies                 会计职业组织，会计职业团体 .$OjUlzr-H  
accounting records                                   会计记录 nT )~w s  
accounting responsibility                           会计责任 6e OxF8  
accounting service                             会计服务 *eMLbU7  
accounting standards                                会计准则 fA;x{0CAMX  
Accounting Standards for Business Enterprises       企业会计准则 '2j~WUEmg  
accounting system                             会计系统 cUYX1a)8  
accounting treatment                                会计处理 VgUvD1v?}  
accuracy                                    准确性，精确性 gMCy$+?  
additional audit procedures                      追加审计程序 sAf9rZt*'  
addressee                                         收件人，收信人 `c>A
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Administration of State-owned Assets  (the～)     国有资产管理局 % ghJ*iHR  
administrative laws and regulations                 行政法规 MR[N6E6Mg  
adverse impact                                 不利影响，负面影响 x9TuweG  
adverse opinion                                反对意见 5' ),)  
advisory group                                  咨询组，顾问组 qP@L(_=g  
agency fee                                        代理费，代理费用 9B& }7kk  
aggregate                                          总计，合计为…… C?bXrG\  
alternation of document and record                 变造文件和记录 8 `y
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alternative audit procedures                      替代审计程序，备选审计程序 La@\q[U{@  
amend                                              修改，修订 &#$2;-q8+  
amortisation                                      摊销 ;k-g
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analytical capacity                             分析能力 tYF$#Nor#k  
analytical procedures                               分析性程序 ^9n}-Cqeq  
annual financial statements                        年度会计报表，年度财务报表 ya;@<b  
appendix                                          附录，附表 hLCsQYNDU  
applicable                                         适用的 n&3iz05}  
applicable laws and regulations                 适用的法规 hwc:@'  
application systems                                  应用系统 rGGS]^  
apply consistently                              一贯地执行，一贯地实施 }7otuO(pRo  
appropriate                                       适当的，合适的； iz,]%<_PE  
征用，挪用 e?|d9;BO  
appropriate authorization                          适当的授权 Z^6A_:]j  
appropriateness of audit evidence                    审计证据的适当性 "Wxo[I  
approval                                    批准，核准 /YS@[\j4  
assertion                                    (会计报表上的)认定；确认 Fa6H(L3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N;e}dwh&  
asset                                                 资产，财产 I=Gr^\x=  
asset restructuring                             资产重组 <aD'$(N5  
assignment of duties                                 职责的划分 EolE?g@l8  
assistant                                     助理，助理人员 nYo &x'  
associated company                                 联属公司，联营公司 R994R@gz  
association                                        联合，结合；协会，社团 `8
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assumption                                       假设，假定 AEiWL.*.  
at a given date                                         在某一特定时日 2(@LRl>:  
attestation                                         鉴证，公证 = E##},N"  
attestation service                             鉴证服务 >aNbp  
audit adjustment                                审计调整 8ct +?-3g  
audit areas                                        审计领域  zjZ;xn  
audit conclusion                                审计结论 ~NTDG  
audit effectiveness                             审计效果 uZo]8mV  
audit efficiency                                  审计效率 9[6G8;<D&  
audit engagement letter                      审计业务约定书 \65vfE~ O  
audit evidence                                          审计证据 (jD'
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audit fee                                    审计费 o6`Y7,]  
audit files                                          审计档案 &\CJg'D:m  
audit findings                                     审计中发现的事项 UwvGr h  
audit implementation stage                        审计实施阶段 <L[T'ZE+  
audit mark                                        审计标识 jAD+: @  
audit materiality                                 审计重要性 ahK?]:&QO  
audit method                                     审计方法 l"2^S6vU  
audit objective                                         审计目标，审计目的 0(Yh~{  
audit of financial statements                      会计报表审计，财务报表审计 Fr938q6^-  
audit opinion                                     审计意见 4f_ZY5=  
audit period                                      被审计期间，被审计年度 a/wUeW   
audit plan                                          审计计划 B<vvsp\X  
audit planning                                    编制审计计划，制定审计计划，审计计划 (CKhY~,/u  
audit planning stage                                  审计计划阶段 }[XB]Xf  
audit procedure                                审计程序 44<9zHK  
audit programme                               审计程序表，具体审计计划 yf0vR%,\  
audit report                                       审计报告 LZ=wz.'u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xMO[3D&D  
audit report with a qualified opinion                 有保留意见的审计报告 w!=_  
audit report with an adverse opinion                否定意见的审计报告 ~z-?rW  
audit report with dual dates                      双重日期审计报告 ,n /SDEL  
audit reporting stage                                 审计报告阶段 Y^*Lh/:h  
audit responsibility                                   审计责任 9&|12x$  
audit results                                      审计结果 "t 3uW6&  
audit risk                                          审计风险 48*Oh2BA  
audit sampling                                          审计抽样 o(v"?Y6  
audit sampling techniques                         审计抽样方法，审计抽样技术 .b!OZ  
audit strategies                                  审计策略 =rf)yp-D  
audit summary                                         审计总结，审计小结 yBXkN&1=%;  
audit team                                         审计小组 llTQ\7zP  
audit test                                    审计测试 HM(bR"E  
audit trail                                          审计轨迹 ,6y-.m7>  
audit work                                        审计工作 *o:BoP=S  
audit working paper                                 审计工作底稿 +R{A'Yl[(  
audited financial statement                        审计会计报表，已审计财务报表 Q{ |+3!!'  
Auditing Guidelines (the～)                      审计规范指南 02]8|B(E90  
auditing standards                             审计准则 bv:0EdVr  
audit-oriented working paper                          (审计)业务类工作底稿 ;L\!g%a   
authorisation                                     授权 T2/v}  
authorisation of transaction                       交易的授权 8M".o n  
availability                                         可获得性 \S|VkPv  
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balance                                      余额；差额；平衡 &UJTy'  
balance sheet                                    资产负债表 14@q$}sf  
bank                                                 银行 
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bank account                                    银行账户，银行户头 gavQb3EP  
bank statement                                 银行对账单 LXTipWKz  
barter transaction                              易货交易，以物换物交易 e$p1Th*|]4  
basis of audit                                    审计依据 !DY2{Wb  
basis of preparation                                (会计报表的)编制基础 1%]{0P0?[  
book of account                               账目，账簿 5~ *'>y  
borrowing                                         借款，贷款，借债 ^>vO5Ho.  
branch                                              分支，分支机构，分店 @vQ;>4i.  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]XpU'/h>q;  
budget                                              预算 5W:Gl?$S}  
building                                      建筑物；大楼 i"r.>X'Z  
business conditions                                  业务情况，经营情况 >ji}j~cH  
business licence                               (企业等的)营业执照 ino7!T`  
business relation                                业务关系 {
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