[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 3z';Zwz &X  
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审计词汇英汉对照 WDQtj$e+  
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ability to continue as a going concern               持续经营能力 &.J8O+  
acceptability                                     可接受性，可接受程度 `B'*ln'r5  
acceptable level of detection risk                     检查风险的可接受水平 __o`+^FS  
acceptance of engagement                       接受委托 1henQiIO  
accepting the engagement for the first time              首次接受委托 ~'>RK  
access to asset                                         对资产的接触 A[)od  
according to                                     根据，依据，依照 q/w<>u  
account balance                                账户余额  7AD h  
account for                                       对……进行会计处理，核算；解释 AT Dm$ *  
accounting                                        会计，会计学 hp=TWt~  
accounting advisory serve                        会计咨询服务 WwG +Xa  
accounting firm                                 会计师事务所 7fRL'I#[@  
accounting information                      会计信息，会计资料 jyQ
Bx  
accounting period                             会计期间 5y-8_)y8o  
accounting policies                                   会计政策 G%0G$3W"  
accounting professional bodies                 会计职业组织，会计职业团体 %{qJkjG  
accounting records                                   会计记录 /xf4*zr  
accounting responsibility                           会计责任 b[p<kMTir  
accounting service                             会计服务 b*$/(2"m  
accounting standards                                会计准则 uMOm<kn  
Accounting Standards for Business Enterprises       企业会计准则
%~%1Is`4J  
accounting system                             会计系统 j$r.&,m  
accounting treatment                                会计处理 $jMU|{  
accuracy                                    准确性，精确性 #;cDPBv*wS  
additional audit procedures                      追加审计程序 18JhC*in  
addressee                                         收件人，收信人 $[9, 1.?C  
Administration of State-owned Assets  (the～)     国有资产管理局 Jg#L8>p1  
administrative laws and regulations                 行政法规 $__e7  
adverse impact                                 不利影响，负面影响 5<M
ht6"H  
adverse opinion                                反对意见 X&qRanOP;z  
advisory group                                  咨询组，顾问组 yH_L<n  
agency fee                                        代理费，代理费用 G#n99X@-  
aggregate                                          总计，合计为…… 86d*  
alternation of document and record                 变造文件和记录 &We1i&w  
alternative audit procedures                      替代审计程序，备选审计程序 KI(9TI*  
amend                                              修改，修订 ~/?JRL=  
amortisation                                      摊销 -f?Rr:#  
analytical capacity                             分析能力 !1 <x@%  
analytical procedures                               分析性程序 pAg;Rib  
annual financial statements                        年度会计报表，年度财务报表 .UNh\R?r  
appendix                                          附录，附表 $4.mRS97g  
applicable                                         适用的 ]PdpC"  
applicable laws and regulations                 适用的法规 'Rk~bAX  
application systems                                  应用系统 -x )(2|  
apply consistently                              一贯地执行，一贯地实施 y$@d%U*rW^  
appropriate                                       适当的，合适的； -eAo3  
征用，挪用 2,|*KN*e`W  
appropriate authorization                          适当的授权 Zrfp4SlZZ  
appropriateness of audit evidence                    审计证据的适当性 Re?sopg0r  
approval                                    批准，核准 bu"Jb4_a>  
assertion                                    (会计报表上的)认定；确认 @'[w7HsJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GEP YSp  
asset                                                 资产，财产 ixN>KwH  
asset restructuring                             资产重组 =0xuH>WY}w  
assignment of duties                                 职责的划分 uF5d ]{Qt  
assistant                                     助理，助理人员 R=HN>(U  
associated company                                 联属公司，联营公司 Y.rHl4  
association                                        联合，结合；协会，社团 GV)#>PL  
assumption                                       假设，假定 2a*1q#MpAt  
at a given date                                         在某一特定时日 l/OG79qq  
attestation                                         鉴证，公证 FVLXq0<Cj  
attestation service                             鉴证服务 9,5v%HZ  
audit adjustment                                审计调整 mm%w0dOb"  
audit areas                                        审计领域 9\
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audit conclusion                                审计结论 *sf9(%j  
audit effectiveness                             审计效果 18w[T=7)  
audit efficiency                                  审计效率 [a;lYsOsJ  
audit engagement letter                      审计业务约定书 Fy-nV%P  
audit evidence                                          审计证据 93fKv  
audit fee                                    审计费 _5M!ec  
audit files                                          审计档案 ,IuO;UV#)  
audit findings                                     审计中发现的事项 f4
s[R0l  
audit implementation stage                        审计实施阶段 9}X3Q!iFb  
audit mark                                        审计标识 ?t)y/@eG  
audit materiality                                 审计重要性 `]]gD EPG{  
audit method                                     审计方法 aVuan&]*=  
audit objective                                         审计目标，审计目的 |NtT-T)7  
audit of financial statements                      会计报表审计，财务报表审计  9 N=KU  
audit opinion                                     审计意见 mUr@w*kq|p  
audit period                                      被审计期间，被审计年度 ?-<t-3%hyV  
audit plan                                          审计计划 ~2@U85"o  
audit planning                                    编制审计计划，制定审计计划，审计计划 g^)>-$=  
audit planning stage                                  审计计划阶段 w,8 M  
audit procedure                                审计程序 ^1,]?F^  
audit programme                               审计程序表，具体审计计划 i )3Y\u  
audit report                                       审计报告 M
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 %n}fkj'  
audit report with a qualified opinion                 有保留意见的审计报告 NL&g/4A[a  
audit report with an adverse opinion                否定意见的审计报告 g/z9bOgIX  
audit report with dual dates                      双重日期审计报告 AG}' W  
audit reporting stage                                 审计报告阶段 1b3Lan_2  
audit responsibility                                   审计责任 [%l+ C~m  
audit results                                      审计结果 Cy6[p  
audit risk                                          审计风险 }WI24|`zM  
audit sampling                                          审计抽样 od^ha  
audit sampling techniques                         审计抽样方法，审计抽样技术 cIM5;"gLP  
audit strategies                                  审计策略 NBMY1Xgj  
audit summary                                         审计总结，审计小结 "r"]NyM  
audit team                                         审计小组 l'16B^  
audit test                                    审计测试 ;SC|VcbyH  
audit trail                                          审计轨迹 {##A|{$3%  
audit work                                        审计工作 '[-H].-!  
audit working paper                                 审计工作底稿 7KM!\"PM  
audited financial statement                        审计会计报表，已审计财务报表 (OG@]|-
 
Auditing Guidelines (the～)                      审计规范指南 svo^#V~h'  
auditing standards                             审计准则 eHnC^W}|s  
audit-oriented working paper                          (审计)业务类工作底稿 8#Z$}?W  
authorisation                                     授权 t&r?O dc&m  
authorisation of transaction                       交易的授权 3"L$*toRA  
availability                                         可获得性 p$9N}}/c  
B &R^mpV5  
balance                                      余额；差额；平衡 b/5~
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balance sheet                                    资产负债表 nQ~q-=,L  
bank                                                 银行 .FMF0r>l  
bank account                                    银行账户，银行户头 &H+<uYV  
bank statement                                 银行对账单 O0$ijJa|  
barter transaction                              易货交易，以物换物交易 y4?>5{`W  
basis of audit                                    审计依据 \uPT-M*  
basis of preparation                                (会计报表的)编制基础 3K0J6/mc  
book of account                               账目，账簿 /:USpuu  
borrowing                                         借款，贷款，借债 _%L3?PpF"  
branch                                              分支，分支机构，分店 Hd2_Cg FB  
brought forward                                (账户余额等的)承上年，承上期，承上页 bg=`   
budget                                              预算 dl;A'/(t  
building                                      建筑物；大楼
_|Dt 6  
business conditions                                  业务情况，经营情况 ^al SyJ`  
business licence                               (企业等的)营业执照 x NC>m&T  
business relation                                业务关系 tllg$CQ5  
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