[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 4I+.^7d  
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审计词汇英汉对照 oO}>i0ax*  
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ability to continue as a going concern               持续经营能力 [cY?!Qd0  
acceptability                                     可接受性，可接受程度 <m:4g ,6  
acceptable level of detection risk                     检查风险的可接受水平 4E,hcu  
acceptance of engagement                       接受委托 +KYxw^k}"7  
accepting the engagement for the first time              首次接受委托 V&$ J;  
access to asset                                         对资产的接触 WCWSLEAza  
according to                                     根据，依据，依照 0fZ:")&4,  
account balance                                账户余额 u_hE7#i  
account for                                       对……进行会计处理，核算；解释 z;``g"dSw  
accounting                                        会计，会计学 w@4t$
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accounting advisory serve                        会计咨询服务 knI*-  
accounting firm                                 会计师事务所 Bl:{p>-q  
accounting information                      会计信息，会计资料 |q9,,i}!  
accounting period                             会计期间 $&c<T4$d  
accounting policies                                   会计政策 P((S2"D<4  
accounting professional bodies                 会计职业组织，会计职业团体 V%VrAi.  
accounting records                                   会计记录 h,Y{t?Of  
accounting responsibility                           会计责任 ?T$*5 d  
accounting service                             会计服务 5>0\e_V  
accounting standards                                会计准则 5?S{W  
Accounting Standards for Business Enterprises       企业会计准则 `S uS)RhA)  
accounting system                             会计系统  rytGr9S  
accounting treatment                                会计处理 ^/ULh,w!fP  
accuracy                                    准确性，精确性 M^!C?(Hx^x  
additional audit procedures                      追加审计程序 iDyMWlV  
addressee                                         收件人，收信人 f/ $-Nl.  
Administration of State-owned Assets  (the～)     国有资产管理局 ~m009  
administrative laws and regulations                 行政法规 |SwZi'p  
adverse impact                                 不利影响，负面影响 !- Cs?  
adverse opinion                                反对意见 !4DGP28  
advisory group                                  咨询组，顾问组 1 P(&GYc  
agency fee                                        代理费，代理费用  3J'Bm"  
aggregate                                          总计，合计为…… Po2_ 0uX  
alternation of document and record                 变造文件和记录 60.[t9pk6  
alternative audit procedures                      替代审计程序，备选审计程序 Fv5x 6a  
amend                                              修改，修订 :e5:\|5*5  
amortisation                                      摊销 8ItCfbqa6  
analytical capacity                             分析能力 FkB6*dm-  
analytical procedures                               分析性程序 {Zd)U "  
annual financial statements                        年度会计报表，年度财务报表 "\wDS2M)  
appendix                                          附录，附表 6:SK{RSURC  
applicable                                         适用的 YL0WUD_>  
applicable laws and regulations                 适用的法规 Xs.$2  
application systems                                  应用系统 ,E n(gm  
apply consistently                              一贯地执行，一贯地实施 :G6 xJlE|  
appropriate                                       适当的，合适的； QSl:=Q '  
征用，挪用 zz+M1n-;o  
appropriate authorization                          适当的授权 e|OG-t[$*  
appropriateness of audit evidence                    审计证据的适当性 uM}dZp 1  
approval                                    批准，核准 $\JQGic`  
assertion                                    (会计报表上的)认定；确认 c1F ru  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )U"D4j*p  
asset                                                 资产，财产 Azdz3/  
asset restructuring                             资产重组 Wfi:wCqZG  
assignment of duties                                 职责的划分 71}L#nQ  
assistant                                     助理，助理人员 \]~kyy  
associated company                                 联属公司，联营公司 troy^H  
association                                        联合，结合；协会，社团 tDuUAI 54  
assumption                                       假设，假定 TA- (_jm  
at a given date                                         在某一特定时日 xC=3|,U  
attestation                                         鉴证，公证 "'&>g4F`o  
attestation service                             鉴证服务 `gBXeG2fn  
audit adjustment                                审计调整 ;c \zgs~"T  
audit areas                                        审计领域 m;$F@JJ  
audit conclusion                                审计结论 7#~m:K@  
audit effectiveness                             审计效果 4P-'(4I)  
audit efficiency                                  审计效率 {YxS
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audit engagement letter                      审计业务约定书 b>>=d)R  
audit evidence                                          审计证据 ,]>`guDV  
audit fee                                    审计费 lN= m$J  
audit files                                          审计档案 p8}5x 2F  
audit findings                                     审计中发现的事项 y<Z#my$`|n  
audit implementation stage                        审计实施阶段 \V!X& a  
audit mark                                        审计标识 EFT02#F_f  
audit materiality                                 审计重要性 D,m&^P=%e  
audit method                                     审计方法 nfCd*f  
audit objective                                         审计目标，审计目的 b| V4Fp  
audit of financial statements                      会计报表审计，财务报表审计 ,&pF:qlF  
audit opinion                                     审计意见 04T*\G^:=  
audit period                                      被审计期间，被审计年度 ys"mP*wD  
audit plan                                          审计计划 (Db*.kd8,  
audit planning                                    编制审计计划，制定审计计划，审计计划  c
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audit planning stage                                  审计计划阶段 qkR,<"C|`  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 Sv^'CpQ  
audit report                                       审计报告 }IalgQ(i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b`={s  
audit report with a qualified opinion                 有保留意见的审计报告 -
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audit report with an adverse opinion                否定意见的审计报告 \qK}(xq[  
audit report with dual dates                      双重日期审计报告 JQvQm|\nc  
audit reporting stage                                 审计报告阶段 MWd_6XM  
audit responsibility                                   审计责任 T\b";+!W  
audit results                                      审计结果 >-./kI "  
audit risk                                          审计风险 ;^H+ |&$>  
audit sampling                                          审计抽样 xZ{|D  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q1>Op$ >h  
audit strategies                                  审计策略 +ouy]b0`t  
audit summary                                         审计总结，审计小结 BBuYO$p  
audit team                                         审计小组 q0KXuMK  
audit test                                    审计测试 *"9)a6T t+  
audit trail                                          审计轨迹 6@_@nlA<1  
audit work                                        审计工作 Hh'14n&W  
audit working paper                                 审计工作底稿 sR0e&Y  
audited financial statement                        审计会计报表，已审计财务报表 ]&tr\-3  
Auditing Guidelines (the～)                      审计规范指南 /IQ-|Qkg  
auditing standards                             审计准则 v%PWr5]  
audit-oriented working paper                          (审计)业务类工作底稿 N~K)0RETn  
authorisation                                     授权 3~1lVU:  
authorisation of transaction                       交易的授权 p(b1I+!  
availability                                         可获得性 JI#Enh!Lv  
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balance                                      余额；差额；平衡 HBf8!\0|/  
balance sheet                                    资产负债表 zZjLt1  
bank                                                 银行 F8r455_W"  
bank account                                    银行账户，银行户头 iJj?~\zp  
bank statement                                 银行对账单 u P'w.nA&2  
barter transaction                              易货交易，以物换物交易 >*Z{@1*h  
basis of audit                                    审计依据 )k%drdY{J'  
basis of preparation                                (会计报表的)编制基础 W/F
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book of account                               账目，账簿 lIc9,|FL  
borrowing                                         借款，贷款，借债 nJ0eZBgB]  
branch                                              分支，分支机构，分店 ';T5[l,  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,8-_=*  
budget                                              预算 R(Pa Q  
building                                      建筑物；大楼 ~9'4w-Sy  
business conditions                                  业务情况，经营情况 :g:h 0'G  
business licence                               (企业等的)营业执照 ~^5n$jq  
business relation                                业务关系 N(/<q
v  
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