[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 -X"
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审计词汇英汉对照 ;<ZLcTL  
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ability to continue as a going concern               持续经营能力 p"KFJ  
acceptability                                     可接受性，可接受程度 :s7m4!E
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acceptable level of detection risk                     检查风险的可接受水平 }F#okU  
acceptance of engagement                       接受委托 eLfk\kk]Pc  
accepting the engagement for the first time              首次接受委托 !]=d-RGNe  
access to asset                                         对资产的接触 ;;#q
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according to                                     根据，依据，依照 *=V~YF:Qb  
account balance                                账户余额 JPoN&BTCj  
account for                                       对……进行会计处理，核算；解释 SMpH._VFeE  
accounting                                        会计，会计学 AT2nV akL  
accounting advisory serve                        会计咨询服务 f,kZ\Ia'r  
accounting firm                                 会计师事务所 vzim<;i  
accounting information                      会计信息，会计资料 ,Y/ g2 4R  
accounting period                             会计期间 (pv+c,  
accounting policies                                   会计政策 H}hiT/+$  
accounting professional bodies                 会计职业组织，会计职业团体 KbA?7^zo`  
accounting records                                   会计记录 Z$/xy"  
accounting responsibility                           会计责任 %H]ptH5  
accounting service                             会计服务 uM_wjP  
accounting standards                                会计准则 xdp`<POn%  
Accounting Standards for Business Enterprises       企业会计准则 lPw%ErG  
accounting system                             会计系统 YS/Yd[ e  
accounting treatment                                会计处理 @$[?z9ck"  
accuracy                                    准确性，精确性 ]~'5\58sP  
additional audit procedures                      追加审计程序 RO 4Z?tz  
addressee                                         收件人，收信人 ^")Q YE  
Administration of State-owned Assets  (the～)     国有资产管理局 `erV$( M  
administrative laws and regulations                 行政法规 l1BtI_7p  
adverse impact                                 不利影响，负面影响 1H6<[iHW  
adverse opinion                                反对意见 _V7s#_p  
advisory group                                  咨询组，顾问组 #h` V>;  
agency fee                                        代理费，代理费用 `p2+&&]S  
aggregate                                          总计，合计为…… wn/_}]T  
alternation of document and record                 变造文件和记录 M l Jo`d  
alternative audit procedures                      替代审计程序，备选审计程序 t*Sa@$p  
amend                                              修改，修订 UQ?XqgUM  
amortisation                                      摊销 *U&0<{|T  
analytical capacity                             分析能力 f4 P 8Oz  
analytical procedures                               分析性程序 ;f#v0W`5  
annual financial statements                        年度会计报表，年度财务报表 5z7U1:  
appendix                                          附录，附表 J&W)(Cf  
applicable                                         适用的 haK3?A,"_A  
applicable laws and regulations                 适用的法规 Qz5sxi  
application systems                                  应用系统 ILEz;D{]  
apply consistently                              一贯地执行，一贯地实施 p<2L.\6"  
appropriate                                       适当的，合适的； 6dabU
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征用，挪用 (^TF%(H  
appropriate authorization                          适当的授权 RP[{4Q8  
appropriateness of audit evidence                    审计证据的适当性 &Sw%<N*r  
approval                                    批准，核准 ,)Me  
assertion                                    (会计报表上的)认定；确认 lr>oYS0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z> Rsi  
asset                                                 资产，财产 <D<4BnZ(  
asset restructuring                             资产重组 I*{4rDt  
assignment of duties                                 职责的划分 X[]m _@v  
assistant                                     助理，助理人员 !t$'AoVBq  
associated company                                 联属公司，联营公司 e!N:,`R 5  
association                                        联合，结合；协会，社团 *|%@6I(  
assumption                                       假设，假定 $q6BP '7  
at a given date                                         在某一特定时日 8i>ZY  
attestation                                         鉴证，公证 m0
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attestation service                             鉴证服务 #5cEV'm;  
audit adjustment                                审计调整 }vxw*8d?  
audit areas                                        审计领域 U}yW<#$+  
audit conclusion                                审计结论 \?[v{WP)  
audit effectiveness                             审计效果 x+Ttl4  
audit efficiency                                  审计效率 @XLy7_}  
audit engagement letter                      审计业务约定书 >`Y.+4mE  
audit evidence                                          审计证据 C7lH]`W|/  
audit fee                                    审计费 \KMToN&2  
audit files                                          审计档案 ^t` k0<
  
audit findings                                     审计中发现的事项 -+(jq>t  
audit implementation stage                        审计实施阶段 @L<*9sLWh  
audit mark                                        审计标识 IHam4$~-  
audit materiality                                 审计重要性 TS
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audit method                                     审计方法 |'P]GK  
audit objective                                         审计目标，审计目的 MLw7}[  
audit of financial statements                      会计报表审计，财务报表审计 +giyX7BPJ  
audit opinion                                     审计意见 Y-kt.X/Z-  
audit period                                      被审计期间，被审计年度 RQ vft  
audit plan                                          审计计划 _ky,;9G]  
audit planning                                    编制审计计划，制定审计计划，审计计划 LJd5;so-  
audit planning stage                                  审计计划阶段 ii[F]sR\  
audit procedure                                审计程序 7!@-*/|!S9  
audit programme                               审计程序表，具体审计计划 )Xk0VDNp$/  
audit report                                       审计报告 e-:yb^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &+Z,hs9%  
audit report with a qualified opinion                 有保留意见的审计报告 6h|q'.Y  
audit report with an adverse opinion                否定意见的审计报告 F_w Z"e6  
audit report with dual dates                      双重日期审计报告 K-bD<X  
audit reporting stage                                 审计报告阶段 Aw}"gpL  
audit responsibility                                   审计责任 ]NUl9t*N4  
audit results                                      审计结果 E@@5BEB ~  
audit risk                                          审计风险 K
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audit sampling                                          审计抽样 10)jsA  
audit sampling techniques                         审计抽样方法，审计抽样技术 `|6'9  
audit strategies                                  审计策略 {@eJtF+2  
audit summary                                         审计总结，审计小结 {IxA)v-`  
audit team                                         审计小组 l1T m`7}  
audit test                                    审计测试 Huy5-[)15  
audit trail                                          审计轨迹 UJD 0K]s  
audit work                                        审计工作 S{]x  
audit working paper                                 审计工作底稿 )U~=Pf"  
audited financial statement                        审计会计报表，已审计财务报表 }+)fMZz  
Auditing Guidelines (the～)                      审计规范指南 "fG8?
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auditing standards                             审计准则 9!6f-K  
audit-oriented working paper                          (审计)业务类工作底稿 cc,^6[OH@  
authorisation                                     授权 AP68V  
authorisation of transaction                       交易的授权 &M46&^Jho  
availability                                         可获得性 ~Mx!
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balance                                      余额；差额；平衡 G9Y#kBr  
balance sheet                                    资产负债表 `bFff%_  
bank                                                 银行 9{RB{<Se!  
bank account                                    银行账户，银行户头 Id_2PkIN$~  
bank statement                                 银行对账单 E )TN,@%  
barter transaction                              易货交易，以物换物交易 wG~`[>y (  
basis of audit                                    审计依据 =y [M\m  
basis of preparation                                (会计报表的)编制基础 J3e96t~u  
book of account                               账目，账簿 1Yq?X:   
borrowing                                         借款，贷款，借债 A#Iyb){Y  
branch                                              分支，分支机构，分店 uD}2<$PP  
brought forward                                (账户余额等的)承上年，承上期，承上页 d6'{rje(  
budget                                              预算 \#f<!R4  
building                                      建筑物；大楼 ZvNJ^Xz  
business conditions                                  业务情况，经营情况 /I1h2E  
business licence                               (企业等的)营业执照 V}J)\VZ2#  
business relation                                业务关系 q)Lu_6 mg  
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