[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 jjL(=n<J<"  
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审计词汇英汉对照 }+G6`Zd  
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ability to continue as a going concern               持续经营能力 Qy Q&x gS  
acceptability                                     可接受性，可接受程度 #]<j.Fc`  
acceptable level of detection risk                     检查风险的可接受水平 W(a31d  
acceptance of engagement                       接受委托 ?.~E:8  
accepting the engagement for the first time              首次接受委托 \E1[ /  
access to asset                                         对资产的接触 NBZF IFO<  
according to                                     根据，依据，依照 fa9c!xDt  
account balance                                账户余额 ku3Vr\s  
account for                                       对……进行会计处理，核算；解释 W- 5Z"m1I  
accounting                                        会计，会计学 pe$" nUy|  
accounting advisory serve                        会计咨询服务 :td6Mywl  
accounting firm                                 会计师事务所 #8iRWm0*6  
accounting information                      会计信息，会计资料 iV;X``S  
accounting period                             会计期间 4<g,L;pUU  
accounting policies                                   会计政策 )!J0e-T-8O  
accounting professional bodies                 会计职业组织，会计职业团体 udVEOn$  
accounting records                                   会计记录 hw]x T5  
accounting responsibility                           会计责任 >utm\!Gac  
accounting service                             会计服务 Y5e6|b|  
accounting standards                                会计准则 U;p"x^U`  
Accounting Standards for Business Enterprises       企业会计准则 1uBnU2E  
accounting system                             会计系统 ee}&~%  
accounting treatment                                会计处理 3*C9;Q}  
accuracy                                    准确性，精确性 sc dU  
additional audit procedures                      追加审计程序 xD+n2:I{  
addressee                                         收件人，收信人 F33&A<(,  
Administration of State-owned Assets  (the～)     国有资产管理局 %K [_;8  
administrative laws and regulations                 行政法规 ~x;1&\'k  
adverse impact                                 不利影响，负面影响 \nT, NV11  
adverse opinion                                反对意见 ~/s(.oji  
advisory group                                  咨询组，顾问组 W@U<GF1  
agency fee                                        代理费，代理费用 I?c "\Fe  
aggregate                                          总计，合计为…… mTXeIng?  
alternation of document and record                 变造文件和记录 VsEMF i=  
alternative audit procedures                      替代审计程序，备选审计程序 Z9TmX A@  
amend                                              修改，修订 +|(-7"  
amortisation                                      摊销 d Bn/_  
analytical capacity                             分析能力 M ^gva?{  
analytical procedures                               分析性程序 46`(u"RP  
annual financial statements                        年度会计报表，年度财务报表 K. [2u hB)  
appendix                                          附录，附表 nP`#z&C  
applicable                                         适用的 0\ XG;KA  
applicable laws and regulations                 适用的法规 bV c"'RQ  
application systems                                  应用系统 S%J$.ge  
apply consistently                              一贯地执行，一贯地实施 i i&kfy  
appropriate                                       适当的，合适的； &("HH"!  
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appropriate authorization                          适当的授权 \yD r  
appropriateness of audit evidence                    审计证据的适当性 A/pp
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approval                                    批准，核准 2MS-e}mi  
assertion                                    (会计报表上的)认定；确认 ?Pg{nlJvq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 17IT:T,'  
asset                                                 资产，财产 qQ\&]  
asset restructuring                             资产重组 j$v2_q  
assignment of duties                                 职责的划分 cb|cYCo5  
assistant                                     助理，助理人员 7;0$UYDU*  
associated company                                 联属公司，联营公司 <X]'":  
association                                        联合，结合；协会，社团 ^f][;>c  
assumption                                       假设，假定 <_XyHb-  
at a given date                                         在某一特定时日 +M@p)pyu  
attestation                                         鉴证，公证 @~WSWlQW  
attestation service                             鉴证服务 ~Q< h,P  
audit adjustment                                审计调整 ?[<C,w~$`  
audit areas                                        审计领域 iIrH&}2  
audit conclusion                                审计结论 ,EhQTVJ  
audit effectiveness                             审计效果 *\W *,D.I  
audit efficiency                                  审计效率 jm~(O Lg  
audit engagement letter                      审计业务约定书 EP O*{bN7O  
audit evidence                                          审计证据 }t.J;(ff:  
audit fee                                    审计费 X{2))t%  
audit files                                          审计档案 Py?E
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audit findings                                     审计中发现的事项 ynkPI6o  
audit implementation stage                        审计实施阶段 ~:h-m\=8Y  
audit mark                                        审计标识 )1de<# qM  
audit materiality                                 审计重要性 VI:EjZ/|a  
audit method                                     审计方法 4n1-@qTPF~  
audit objective                                         审计目标，审计目的 T\ }?  
audit of financial statements                      会计报表审计，财务报表审计 `2}H
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audit opinion                                     审计意见 kFCjko  
audit period                                      被审计期间，被审计年度 @log=^  
audit plan                                          审计计划 s Yp?V\Y"  
audit planning                                    编制审计计划，制定审计计划，审计计划 kl4u]MyL#  
audit planning stage                                  审计计划阶段  -w7g}  
audit procedure                                审计程序 y9<]F6TT  
audit programme                               审计程序表，具体审计计划 @C \>P49  
audit report                                       审计报告 5Z (1&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x[%z \  
audit report with a qualified opinion                 有保留意见的审计报告 [}p/pj=  
audit report with an adverse opinion                否定意见的审计报告 a+wc"RQ |  
audit report with dual dates                      双重日期审计报告 fK-tvP0}*  
audit reporting stage                                 审计报告阶段 !\e&7sV~Q  
audit responsibility                                   审计责任 y~ubH{O#  
audit results                                      审计结果 y]9PLch]vZ  
audit risk                                          审计风险 W=Y?_Oz  
audit sampling                                          审计抽样 Gvo|uB#  
audit sampling techniques                         审计抽样方法，审计抽样技术 1rhEk|pGZ  
audit strategies                                  审计策略 ">$.>sn{  
audit summary                                         审计总结，审计小结 ykq9]Xqhv  
audit team                                         审计小组 =2sj$  
audit test                                    审计测试 Ky6.6Y<.|  
audit trail                                          审计轨迹 iEe<+Eyns  
audit work                                        审计工作 (t^&L  
audit working paper                                 审计工作底稿 I@sXmC2$\  
audited financial statement                        审计会计报表，已审计财务报表 c5KJ_Nfi  
Auditing Guidelines (the～)                      审计规范指南 a?^xEye  
auditing standards                             审计准则 .W[[Z;D  
audit-oriented working paper                          (审计)业务类工作底稿 )Fa

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authorisation                                     授权 K@0gBgN  
authorisation of transaction                       交易的授权 g 0=Q
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availability                                         可获得性 F0&BEJBkU  
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balance                                      余额；差额；平衡 (C1@f!Z  
balance sheet                                    资产负债表 \1^qfw  
bank                                                 银行 6Vq]AQx  
bank account                                    银行账户，银行户头 J~\`8cds  
bank statement                                 银行对账单 d-cK`pSB  
barter transaction                              易货交易，以物换物交易 ss8de9T"'  
basis of audit                                    审计依据 sE,Q: @H5  
basis of preparation                                (会计报表的)编制基础 fF~3"!1#\I  
book of account                               账目，账簿 Py}`k1t*f  
borrowing                                         借款，贷款，借债 iJIDx9 )Z  
branch                                              分支，分支机构，分店 n_8wYiBs(  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ng;K-WB\  
budget                                              预算 'yrU_k,h  
building                                      建筑物；大楼 Dg:2*m_!j{  
business conditions                                  业务情况，经营情况 %cPz>PTW@  
business licence                               (企业等的)营业执照 $}9.4`F>  
business relation                                业务关系 tks3xS  
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