[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 Q{/z>-X\x  
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审计词汇英汉对照 HUKrp*Hv  
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A Y9.3`VX  
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ability to continue as a going concern               持续经营能力 f&-`+V}U  
acceptability                                     可接受性，可接受程度 #Xg;E3BM  
acceptable level of detection risk                     检查风险的可接受水平 }dc0ZRKgx  
acceptance of engagement                       接受委托 I~7iIUD  
accepting the engagement for the first time              首次接受委托 pGie!2T E  
access to asset                                         对资产的接触 &xGdKH  
according to                                     根据，依据，依照 ()lgd7|+  
account balance                                账户余额 !)a_@d.;i  
account for                                       对……进行会计处理，核算；解释 4"&-a1N  
accounting                                        会计，会计学 ^O}a,  
accounting advisory serve                        会计咨询服务 V]zZb-m=  
accounting firm                                 会计师事务所 -2hirA<^  
accounting information                      会计信息，会计资料 \M`qaFan5^  
accounting period                             会计期间 D]~K-[V?l  
accounting policies                                   会计政策 poz_=,c  
accounting professional bodies                 会计职业组织，会计职业团体 ,{*g Q%7  
accounting records                                   会计记录 .s{"NqRA  
accounting responsibility                           会计责任 "uH>S+%|b  
accounting service                             会计服务 ')xOL=w  
accounting standards                                会计准则 &bTCTDZh  
Accounting Standards for Business Enterprises       企业会计准则 ~RR!~q  
accounting system                             会计系统 a>j}@8[J  
accounting treatment                                会计处理 t<rIg1  
accuracy                                    准确性，精确性 ^4sfVpD2!  
additional audit procedures                      追加审计程序 1I%u)[;>  
addressee                                         收件人，收信人 qT#e -.G  
Administration of State-owned Assets  (the～)     国有资产管理局 Y"FV#<9@7E  
administrative laws and regulations                 行政法规 _
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adverse impact                                 不利影响，负面影响 u`|%qRt  
adverse opinion                                反对意见 ` o)KG,  
advisory group                                  咨询组，顾问组 H(y`[B,}*  
agency fee                                        代理费，代理费用 3?
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aggregate                                          总计，合计为…… M5#wz0  
alternation of document and record                 变造文件和记录 %a/3*vz/I%  
alternative audit procedures                      替代审计程序，备选审计程序 ysnW3q!@  
amend                                              修改，修订 JBY.er`6C  
amortisation                                      摊销 8maWF.xq  
analytical capacity                             分析能力 xs= ~N  
analytical procedures                               分析性程序 x80IS:TP  
annual financial statements                        年度会计报表，年度财务报表 D!`;vZ\>  
appendix                                          附录，附表 1Vpti4OmU  
applicable                                         适用的 :^7w  
applicable laws and regulations                 适用的法规 ny-:%A  
application systems                                  应用系统 G+dq */  
apply consistently                              一贯地执行，一贯地实施 #xtH6\X  
appropriate                                       适当的，合适的； ;21D^e  
征用，挪用 g Wtc3  
appropriate authorization                          适当的授权 _xKn2?d8g  
appropriateness of audit evidence                    审计证据的适当性 oSCaP,P  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 a_Y<daRO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +M"j#H  
asset                                                 资产，财产 #/>TuJc  
asset restructuring                             资产重组 y% bIO6u:  
assignment of duties                                 职责的划分 Lt*P&  
assistant                                     助理，助理人员 aAjl 58  
associated company                                 联属公司，联营公司 bRvGetX  
association                                        联合，结合；协会，社团 +byOThuE  
assumption                                       假设，假定 d:)#-x*h7  
at a given date                                         在某一特定时日 aHN"I  
attestation                                         鉴证，公证 N{%7O
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attestation service                             鉴证服务 Mj@2= c  
audit adjustment                                审计调整 lDL&":t  
audit areas                                        审计领域  l<6GZ  
audit conclusion                                审计结论 ceUe*}\cr  
audit effectiveness                             审计效果 3
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audit efficiency                                  审计效率 kqBZsfF  
audit engagement letter                      审计业务约定书 ~i|6F~%3  
audit evidence                                          审计证据 <YvXyIs  
audit fee                                    审计费 d{YvdN9d  
audit files                                          审计档案 W,4
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audit findings                                     审计中发现的事项 v#,queGi  
audit implementation stage                        审计实施阶段 :[CV_ME.;  
audit mark                                        审计标识 4>,X.|9{  
audit materiality                                 审计重要性 Z"8lW+r*  
audit method                                     审计方法 ,@ '^3u  
audit objective                                         审计目标，审计目的 wQSan&81Q  
audit of financial statements                      会计报表审计，财务报表审计 <YyE1|  
audit opinion                                     审计意见 v0DDim?cc  
audit period                                      被审计期间，被审计年度 hl1IG !  
audit plan                                          审计计划 4)gG
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audit planning                                    编制审计计划，制定审计计划，审计计划 =F+v+zP7P  
audit planning stage                                  审计计划阶段 ~HmH#"VP  
audit procedure                                审计程序 uSfHlN4l
 
audit programme                               审计程序表，具体审计计划 3^/w`(-{@  
audit report                                       审计报告 re*}a)iL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yc[umn^K  
audit report with a qualified opinion                 有保留意见的审计报告 V_h&9]RL  
audit report with an adverse opinion                否定意见的审计报告 G^.N$wcv  
audit report with dual dates                      双重日期审计报告 B0Df7jr%`>  
audit reporting stage                                 审计报告阶段 9,?~
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audit responsibility                                   审计责任 }a;xs};X;  
audit results                                      审计结果 t]HY@@0g  
audit risk                                          审计风险 4aHogheg  
audit sampling                                          审计抽样 4\n ~  
audit sampling techniques                         审计抽样方法，审计抽样技术 4Fg2/O_3  
audit strategies                                  审计策略 b6-N2F1Fs  
audit summary                                         审计总结，审计小结 _/1/{  
audit team                                         审计小组 FJ 3S  
audit test                                    审计测试 DP{nvsF  
audit trail                                          审计轨迹 9L>?N:%5  
audit work                                        审计工作 %n|  
audit working paper                                 审计工作底稿 w~@"r#-  
audited financial statement                        审计会计报表，已审计财务报表 i(.e=  
Auditing Guidelines (the～)                      审计规范指南 EJn]C=_(  
auditing standards                             审计准则 @;egnXxF<  
audit-oriented working paper                          (审计)业务类工作底稿 gWr7^u&q@|  
authorisation                                     授权 gKh*q.  
authorisation of transaction                       交易的授权 =mYf] PIX  
availability                                         可获得性 k!Yc_ZB:*l  
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balance                                      余额；差额；平衡 }y6|H,t9  
balance sheet                                    资产负债表 _V"0g=&Hc  
bank                                                 银行 U<'N=#A J  
bank account                                    银行账户，银行户头 UyRy
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bank statement                                 银行对账单 JVoC2Z<  
barter transaction                              易货交易，以物换物交易 z|>TkCW6  
basis of audit                                    审计依据 "W(D0oy  
basis of preparation                                (会计报表的)编制基础 'C5id7O&  
book of account                               账目，账簿 E&8Nh J  
borrowing                                         借款，贷款，借债 :SaZhY  
branch                                              分支，分支机构，分店 nI3p`N8j*  
brought forward                                (账户余额等的)承上年，承上期，承上页 27!FB@k-  
budget                                              预算 $M}"u[Qq  
building                                      建筑物；大楼 k-ZO/yPo  
business conditions                                  业务情况，经营情况 \WiCI:  
business licence                               (企业等的)营业执照 /"e@rnn  
business relation                                业务关系 Zv@qdY<:  
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