[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(a4  
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审计词汇英汉对照 Ve|=<7%%S  
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ability to continue as a going concern               持续经营能力 fTV}IP  
acceptability                                     可接受性，可接受程度 &l(PWU  
acceptable level of detection risk                     检查风险的可接受水平 C_V5.6T!  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 `:;fc  
access to asset                                         对资产的接触 1<&nHFJ;[  
according to                                     根据，依据，依照 ?89_2W  
account balance                                账户余额 sGFC?1r?\  
account for                                       对……进行会计处理，核算；解释 |C.[eHe&D  
accounting                                        会计，会计学 TWo.c _l  
accounting advisory serve                        会计咨询服务 ,~qjL|9  
accounting firm                                 会计师事务所 Vi\kB
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accounting information                      会计信息，会计资料 ~mu)Cw  
accounting period                             会计期间 =F90SyzTy  
accounting policies                                   会计政策 5SwQ9#  
accounting professional bodies                 会计职业组织，会计职业团体 qZDP-  
accounting records                                   会计记录 5vqh09-FB  
accounting responsibility                           会计责任 [[VB'Rs  
accounting service                             会计服务 *odwg$  
accounting standards                                会计准则 . I#d
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Accounting Standards for Business Enterprises       企业会计准则 PitDk 1T  
accounting system                             会计系统 b
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accounting treatment                                会计处理 ~YCZ vJ  
accuracy                                    准确性，精确性 K._* ~-A  
additional audit procedures                      追加审计程序 2f7]=snCG  
addressee                                         收件人，收信人 Rkz[x  
Administration of State-owned Assets  (the～)     国有资产管理局 VW*d*!  
administrative laws and regulations                 行政法规 "gGv>]3  
adverse impact                                 不利影响，负面影响 WeRX~  
adverse opinion                                反对意见 k5]`:k6  
advisory group                                  咨询组，顾问组 _q1E4z  
agency fee                                        代理费，代理费用 8d*W7>rq  
aggregate                                          总计，合计为…… Dro2R_j{  
alternation of document and record                 变造文件和记录 EZg$mp1  
alternative audit procedures                      替代审计程序，备选审计程序 W>(p4m  
amend                                              修改，修订 zkmfu~_)  
amortisation                                      摊销 a;[=bp  
analytical capacity                             分析能力 ?9m@ S#@  
analytical procedures                               分析性程序 n>:|K0u"  
annual financial statements                        年度会计报表，年度财务报表 a) 5;Od  
appendix                                          附录，附表 qQx5n   
applicable                                         适用的 =6LF_=}  
applicable laws and regulations                 适用的法规 !w=6>B^  
application systems                                  应用系统 6=i @ttAK  
apply consistently                              一贯地执行，一贯地实施 0dKi25J  
appropriate                                       适当的，合适的； %:hU:+G E  
征用，挪用 Mg76v<mv<  
appropriate authorization                          适当的授权 i2(lqhaP  
appropriateness of audit evidence                    审计证据的适当性 @Zov&01  
approval                                    批准，核准 8^|ls B}x?  
assertion                                    (会计报表上的)认定；确认 m03]SF(#3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %+e% RZ3  
asset                                                 资产，财产 B$@fE}  
asset restructuring                             资产重组 a2\r^fY/  
assignment of duties                                 职责的划分 47 *,  
assistant                                     助理，助理人员 /$,~|X; &  
associated company                                 联属公司，联营公司 =[T_`*s&  
association                                        联合，结合；协会，社团 9$oU6#U,h  
assumption                                       假设，假定 [ [;vZ  
at a given date                                         在某一特定时日 dyMj=e  
attestation                                         鉴证，公证 l&LrcM  
attestation service                             鉴证服务 hAv.rjhw_  
audit adjustment                                审计调整 S@PAtB5  
audit areas                                        审计领域 xD3Y-d9  
audit conclusion                                审计结论 wc.T;(  
audit effectiveness                             审计效果 s`Z'5J;S  
audit efficiency                                  审计效率 +9d]([Lx  
audit engagement letter                      审计业务约定书 :*MqYny&  
audit evidence                                          审计证据 NT}r6V(Aju  
audit fee                                    审计费 9XSZD93
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audit files                                          审计档案 uy^vQ/  
audit findings                                     审计中发现的事项 KoL3CA"N  
audit implementation stage                        审计实施阶段 c[QXc9  
audit mark                                        审计标识 ~i ImM|*0  
audit materiality                                 审计重要性 ap[{`u  
audit method                                     审计方法 ^~Dmb2h  
audit objective                                         审计目标，审计目的 }HC6m{vH(  
audit of financial statements                      会计报表审计，财务报表审计 \vQ jTM-7  
audit opinion                                     审计意见 FG[YH5  
audit period                                      被审计期间，被审计年度 Yf=Puy}q  
audit plan                                          审计计划 i1E~F  
audit planning                                    编制审计计划，制定审计计划，审计计划 fXJbC+  
audit planning stage                                  审计计划阶段 }g\1JSJ%H  
audit procedure                                审计程序 4C
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audit programme                               审计程序表，具体审计计划 q V+gQ  
audit report                                       审计报告 l[D5JnWxt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d}`Z| ex  
audit report with a qualified opinion                 有保留意见的审计报告 <B%s9Zy  
audit report with an adverse opinion                否定意见的审计报告 ~p0M|  
audit report with dual dates                      双重日期审计报告 
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audit reporting stage                                 审计报告阶段 G$)f5_]7{  
audit responsibility                                   审计责任 8vL2<VT;  
audit results                                      审计结果 .3QX*]{  
audit risk                                          审计风险 ,|r%tNh<8$  
audit sampling                                          审计抽样 C%l+<wpXO  
audit sampling techniques                         审计抽样方法，审计抽样技术 2GRdfX  
audit strategies                                  审计策略 ySEhi_)9^  
audit summary                                         审计总结，审计小结 8r46Wr7Q  
audit team                                         审计小组 i G%h-  
audit test                                    审计测试 zj9)vr`7  
audit trail                                          审计轨迹 yaD_c;  
audit work                                        审计工作 <*4BT}r,^2  
audit working paper                                 审计工作底稿 wVms"U.  
audited financial statement                        审计会计报表，已审计财务报表 Gec?  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 9AgTrP  
audit-oriented working paper                          (审计)业务类工作底稿 d}2$J1`  
authorisation                                     授权 {r,MRZaa  
authorisation of transaction                       交易的授权 hhU: nw  
availability                                         可获得性 ?mCino  
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balance                                      余额；差额；平衡 Z&VH7gi  
balance sheet                                    资产负债表 E1&9( L5  
bank                                                 银行 qlJzXq{|`  
bank account                                    银行账户，银行户头 +nj 2  
bank statement                                 银行对账单 ^-&BGQM  
barter transaction                              易货交易，以物换物交易 K_" denzT+  
basis of audit                                    审计依据 >&z=ktB  
basis of preparation                                (会计报表的)编制基础 dpPu&m+  
book of account                               账目，账簿 &# ?2zbZ  
borrowing                                         借款，贷款，借债 (5Z*m<]c  
branch                                              分支，分支机构，分店 ls928  
brought forward                                (账户余额等的)承上年，承上期，承上页 7`c\~_Df_  
budget                                              预算 h'tb  
building                                      建筑物；大楼  KDX1_r=Y  
business conditions                                  业务情况，经营情况 +p Y*BP+~i  
business licence                               (企业等的)营业执照 @ > ]O6P2  
business relation                                业务关系 b-+~D9U<  
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