[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 7. F'1oEf  
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审计词汇英汉对照 P<pv@l9)  
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ability to continue as a going concern               持续经营能力 *'((_NZ>  
acceptability                                     可接受性，可接受程度 5RPG3ppS  
acceptable level of detection risk                     检查风险的可接受水平 15ailA&(Qm  
acceptance of engagement                       接受委托 >)M{^  
accepting the engagement for the first time              首次接受委托 O3sV)  
access to asset                                         对资产的接触 +bumWOQ'  
according to                                     根据，依据，依照 wfo,r 7  
account balance                                账户余额 .n<vhLDQn  
account for                                       对……进行会计处理，核算；解释 2^r~->  
accounting                                        会计，会计学 P%|~Ni_BTX  
accounting advisory serve                        会计咨询服务 #eW T-m  
accounting firm                                 会计师事务所 kj6:P$tH  
accounting information                      会计信息，会计资料 v,<14w  
accounting period                             会计期间 &y!?R$?b  
accounting policies                                   会计政策 `7/(sX.  
accounting professional bodies                 会计职业组织，会计职业团体 f.w",S^  
accounting records                                   会计记录  2U)n^  
accounting responsibility                           会计责任 H<d~AurX)J  
accounting service                             会计服务 8lusKww  
accounting standards                                会计准则 H )ej]DXy  
Accounting Standards for Business Enterprises       企业会计准则 ^xe+(83S2?  
accounting system                             会计系统 AE rPd)yk0  
accounting treatment                                会计处理 P j    
accuracy                                    准确性，精确性 |62` {+  
additional audit procedures                      追加审计程序 =RB {.%  
addressee                                         收件人，收信人 !!C/($  
Administration of State-owned Assets  (the～)     国有资产管理局 Z- feMM  
administrative laws and regulations                 行政法规 x9YQd69  
adverse impact                                 不利影响，负面影响 ` aVp#  
adverse opinion                                反对意见 *(9Tl]w  
advisory group                                  咨询组，顾问组 >jt2vU@t.  
agency fee                                        代理费，代理费用 ;e ?M;-  
aggregate                                          总计，合计为…… !|[rh,e]  
alternation of document and record                 变造文件和记录 sF{~7IB  
alternative audit procedures                      替代审计程序，备选审计程序 rUI?{CV  
amend                                              修改，修订 $INB_/RE  
amortisation                                      摊销 [xqV`(vM  
analytical capacity                             分析能力 Yw|v5/>  
analytical procedures                               分析性程序 G80N8Lm  
annual financial statements                        年度会计报表，年度财务报表 Qu|CXUk  
appendix                                          附录，附表 a{`hAI${  
applicable                                         适用的 ?+]=|hN  
applicable laws and regulations                 适用的法规 Sgi`&;PF  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 Dh E-g<  
appropriate                                       适当的，合适的； LdZVXp^  
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appropriate authorization                          适当的授权 R1zt6oY  
appropriateness of audit evidence                    审计证据的适当性 w9'>&W8T  
approval                                    批准，核准 j4/[Z'5ny  
assertion                                    (会计报表上的)认定；确认 81Z;hO"~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'D21A8*N  
asset                                                 资产，财产 b6-N2F1Fs  
asset restructuring                             资产重组 Yc7YNC.  
assignment of duties                                 职责的划分 FJ 3S  
assistant                                     助理，助理人员 DP{nvsF  
associated company                                 联属公司，联营公司 -P
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association                                        联合，结合；协会，社团 WZ'Z"'  
assumption                                       假设，假定 7DAP_C  
at a given date                                         在某一特定时日 |0[Buh[_:c  
attestation                                         鉴证，公证 Uj5
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attestation service                             鉴证服务 \OW:-  
audit adjustment                                审计调整 =+iY<~8  
audit areas                                        审计领域 t'eaR-  
audit conclusion                                审计结论 0=>$J WF  
audit effectiveness                             审计效果 Xl4}S "a  
audit efficiency                                  审计效率 AlQhKL}|s  
audit engagement letter                      审计业务约定书 _V"0g=&Hc  
audit evidence                                          审计证据 U<'N=#A J  
audit fee                                    审计费 @_do<'a  
audit files                                          审计档案 I# tlaz#  
audit findings                                     审计中发现的事项 z|>TkCW6  
audit implementation stage                        审计实施阶段 KZ5%q.  
audit mark                                        审计标识 d]0:r]e  
audit materiality                                 审计重要性 u IXA{89  
audit method                                     审计方法 d2
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audit objective                                         审计目标，审计目的 o898pg  
audit of financial statements                      会计报表审计，财务报表审计 VukbvBWPN  
audit opinion                                     审计意见 v.]{b8RR  
audit period                                      被审计期间，被审计年度 MG=E 6:  
audit plan                                          审计计划 |.@!CqJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 >`
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audit planning stage                                  审计计划阶段 Zv@qdY<:  
audit procedure                                审计程序 M86"J:\u]  
audit programme                               审计程序表，具体审计计划 Pxl,"  
audit report                                       审计报告 vbmt0d f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~9]vd|  
audit report with a qualified opinion                 有保留意见的审计报告 LGhK)]:  
audit report with an adverse opinion                否定意见的审计报告 DXf  
audit report with dual dates                      双重日期审计报告 wa@Rlzij>  
audit reporting stage                                 审计报告阶段 &@6xu{o  
audit responsibility                                   审计责任 HR-'8?)R.A  
audit results                                      审计结果 KPToyCyR1  
audit risk                                          审计风险 H q
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audit sampling                                          审计抽样 sTd@/>S?p  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,N GHv?.N  
audit strategies                                  审计策略 /bykIUTKI  
audit summary                                         审计总结，审计小结 3S3 a|_+%  
audit team                                         审计小组 Z'i@;^=A  
audit test                                    审计测试 ]fajj\  
audit trail                                          审计轨迹 |&4A"2QN  
audit work                                        审计工作 Z#}sK5s  
audit working paper                                 审计工作底稿 2.Z#\6Vj  
audited financial statement                        审计会计报表，已审计财务报表 DQ8/]Z{H  
Auditing Guidelines (the～)                      审计规范指南 d}O\:\}y  
auditing standards                             审计准则 E+Bc>xl@m  
audit-oriented working paper                          (审计)业务类工作底稿 ddgDq0N1j  
authorisation                                     授权 u.yR oZ8/!  
authorisation of transaction                       交易的授权 _WNbuk0  
availability                                         可获得性 9JdJn>  
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balance                                      余额；差额；平衡 \lg ^rfj  
balance sheet                                    资产负债表 )Ra: s>  
bank                                                 银行 i@9 qp?eb  
bank account                                    银行账户，银行户头 }-tJ.3Zw  
bank statement                                 银行对账单 ?q`i MiN  
barter transaction                              易货交易，以物换物交易 >T;!Z5 L1  
basis of audit                                    审计依据 7>f2P!:  
basis of preparation                                (会计报表的)编制基础 N)mZ!K44  
book of account                               账目，账簿 K#k/t"r  
borrowing                                         借款，贷款，借债 f:M^q ;  
branch                                              分支，分支机构，分店 u0#KBXRo  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 F%V|Aa  
building                                      建筑物；大楼 s={>{,E  
business conditions                                  业务情况，经营情况 YH58p&up  
business licence                               (企业等的)营业执照 9&r]k8K
  
business relation                                业务关系 4 Y=0>FlY0  
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