[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|Wf %X  
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审计词汇英汉对照 *IBCThj  
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ability to continue as a going concern               持续经营能力 DB;Nr3x  
acceptability                                     可接受性，可接受程度 &[|P/gj#>  
acceptable level of detection risk                     检查风险的可接受水平 7__?1n~{  
acceptance of engagement                       接受委托 [*AWCV  
accepting the engagement for the first time              首次接受委托 g?d*cwtU  
access to asset                                         对资产的接触 KHJk}]K  
according to                                     根据，依据，依照 K5SP8<.  
account balance                                账户余额 t`y*oRy  
account for                                       对……进行会计处理，核算；解释 `Aa*}1  
accounting                                        会计，会计学 k=):>}  
accounting advisory serve                        会计咨询服务 S2*ER  
accounting firm                                 会计师事务所 dw]wQ\4B  
accounting information                      会计信息，会计资料 T&PLvyBL  
accounting period                             会计期间 zS+_6s  
accounting policies                                   会计政策 &i %1\o  
accounting professional bodies                 会计职业组织，会计职业团体 @ME .  
accounting records                                   会计记录 OGq
sQ  
accounting responsibility                           会计责任 8QNd t  
accounting service                             会计服务 nlkQ'XGAI  
accounting standards                                会计准则 c/\$AJV.H  
Accounting Standards for Business Enterprises       企业会计准则 xMAb=87_  
accounting system                             会计系统 t=Um@;wh  
accounting treatment                                会计处理 q=40l  
accuracy                                    准确性，精确性 p3YF  
additional audit procedures                      追加审计程序 1_z6O!rx  
addressee                                         收件人，收信人 ^#A[cY2eM  
Administration of State-owned Assets  (the～)     国有资产管理局 ST[+k  
administrative laws and regulations                 行政法规 R1=ir# U|D  
adverse impact                                 不利影响，负面影响 {BlKVsQ  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 oz- k_9%
 
agency fee                                        代理费，代理费用 (ATCP#lF  
aggregate                                          总计，合计为…… wuQ>|\Zs  
alternation of document and record                 变造文件和记录 $=-Q]ld&]  
alternative audit procedures                      替代审计程序，备选审计程序 r!7e:p JLO  
amend                                              修改，修订 _noQk
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amortisation                                      摊销 >)IXc<"wq  
analytical capacity                             分析能力 Ft)Z'&L   
analytical procedures                               分析性程序 %Fg}"=f1  
annual financial statements                        年度会计报表，年度财务报表 pt!Q%rXm  
appendix                                          附录，附表 \O7Vo<B&D  
applicable                                         适用的 KZxA\,Y'5  
applicable laws and regulations                 适用的法规 S=wJ{?gzAK  
application systems                                  应用系统 ]O;Hlty(g  
apply consistently                              一贯地执行，一贯地实施 KtFxG6a  
appropriate                                       适当的，合适的； %VCfcM}5I  
征用，挪用 WZ<kk T  
appropriate authorization                          适当的授权 <.h\%&'U  
appropriateness of audit evidence                    审计证据的适当性 u70-HFI@  
approval                                    批准，核准 EdPN
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assertion                                    (会计报表上的)认定；确认 k9^Vw+$m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *I(g~p  
asset                                                 资产，财产 k<M~
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asset restructuring                             资产重组 #!
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assignment of duties                                 职责的划分 9 A4h?/  
assistant                                     助理，助理人员 _x.D< n=X  
associated company                                 联属公司，联营公司 p~sfd  
association                                        联合，结合；协会，社团  ~BVK6  
assumption                                       假设，假定 |=frsf~?  
at a given date                                         在某一特定时日 BI\+NGrB  
attestation                                         鉴证，公证 B~u_zZE  
attestation service                             鉴证服务 Y)@PGxjz  
audit adjustment                                审计调整 .2b) rKo~  
audit areas                                        审计领域 w$5 N6  
audit conclusion                                审计结论 QxGQF|  
audit effectiveness                             审计效果 /I'n]  
audit efficiency                                  审计效率 F)0I7+lP  
audit engagement letter                      审计业务约定书 Iy}r'#N  
audit evidence                                          审计证据 W].P(A
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audit fee                                    审计费 $J |oVVct  
audit files                                          审计档案 !vQ!_|g1  
audit findings                                     审计中发现的事项 y%H;o?<WX  
audit implementation stage                        审计实施阶段 8O]U&A@  
audit mark                                        审计标识 
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audit materiality                                 审计重要性 LaE;{jY  
audit method                                     审计方法 id-VoHdK  
audit objective                                         审计目标，审计目的 3"gifE  
audit of financial statements                      会计报表审计，财务报表审计 bw7!MAXd  
audit opinion                                     审计意见 s'^zudx  
audit period                                      被审计期间，被审计年度 T$]2U>=<J  
audit plan                                          审计计划 OU(z};Is6Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 <(JsB'TK  
audit planning stage                                  审计计划阶段 @Y>3-,o,S  
audit procedure                                审计程序 ;UgRm#  
audit programme                               审计程序表，具体审计计划 k"SmbFn%N0  
audit report                                       审计报告 c4LBlLv4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >5Zpx8W  
audit report with a qualified opinion                 有保留意见的审计报告 7[-jr;v  
audit report with an adverse opinion                否定意见的审计报告 V=|^r?  
audit report with dual dates                      双重日期审计报告 #^Dc:1,  
audit reporting stage                                 审计报告阶段 &F}1\6{fL  
audit responsibility                                   审计责任 We]X+>BlO  
audit results                                      审计结果 @"s\eL,r  
audit risk                                          审计风险 l\^q7cXG  
audit sampling                                          审计抽样 Q
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audit sampling techniques                         审计抽样方法，审计抽样技术 YF{K9M!  
audit strategies                                  审计策略 <LW|m7  
audit summary                                         审计总结，审计小结 {K'SOhH4?  
audit team                                         审计小组 (Df<QC`0v  
audit test                                    审计测试 b
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audit trail                                          审计轨迹 2LYd # !i  
audit work                                        审计工作 |?Q(4(D`*  
audit working paper                                 审计工作底稿 p _e-u-  
audited financial statement                        审计会计报表，已审计财务报表 ^BM/K&7^  
Auditing Guidelines (the～)                      审计规范指南 +29;T0>a  
auditing standards                             审计准则 6\,^MI  
audit-oriented working paper                          (审计)业务类工作底稿 #|XEBOmsQ  
authorisation                                     授权 BH0rT})  
authorisation of transaction                       交易的授权 L1QQU  
availability                                         可获得性 wZa;cg.-q  
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balance                                      余额；差额；平衡 16N8h]l  
balance sheet                                    资产负债表 "tIf$z  
bank                                                 银行 :,q3?l6  
bank account                                    银行账户，银行户头 3r em"M  
bank statement                                 银行对账单 /&j4IlT  
barter transaction                              易货交易，以物换物交易 sW2LNE  
basis of audit                                    审计依据 :e
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basis of preparation                                (会计报表的)编制基础 ;( 0:6P8I  
book of account                               账目，账簿 >KY\Bx  
borrowing                                         借款，贷款，借债 <(p1 j0_Q  
branch                                              分支，分支机构，分店 Dlj=$25  
brought forward                                (账户余额等的)承上年，承上期，承上页 .%wEuqW=0  
budget                                              预算 G^m
k<pH  
building                                      建筑物；大楼 ,.`^Wx6F  
business conditions                                  业务情况，经营情况 Y0B*.H Ae  
business licence                               (企业等的)营业执照 C6"!'6 W  
business relation                                业务关系 4_.k Q"'DH  
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