[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 #-G@p  
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审计词汇英汉对照 l9=Ka{$^*  
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ability to continue as a going concern               持续经营能力 OEjX(F3=  
acceptability                                     可接受性，可接受程度  ArAe=m!u  
acceptable level of detection risk                     检查风险的可接受水平 3?"gfw W  
acceptance of engagement                       接受委托 1R~$m  
accepting the engagement for the first time              首次接受委托 H7&y79mB  
access to asset                                         对资产的接触 E=,5%>C0#%  
according to                                     根据，依据，依照 Y 'X!T8  
account balance                                账户余额 ; I-6H5
  
account for                                       对……进行会计处理，核算；解释 Oh CdBO  
accounting                                        会计，会计学 }(Fmr7%m  
accounting advisory serve                        会计咨询服务 <@ t
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accounting firm                                 会计师事务所 ?zutU w/m  
accounting information                      会计信息，会计资料 mkyYs[  
accounting period                             会计期间 ^$O(oE(D  
accounting policies                                   会计政策 8\'tfHL  
accounting professional bodies                 会计职业组织，会计职业团体  XA;PWl5!  
accounting records                                   会计记录 <|Lz#iV37  
accounting responsibility                           会计责任 Tb?XKO,  
accounting service                             会计服务 XfVdYmii  
accounting standards                                会计准则 H@wjZ;R  
Accounting Standards for Business Enterprises       企业会计准则 { -me;ayk  
accounting system                             会计系统 kjV>\e  
accounting treatment                                会计处理 ">1wPq&  
accuracy                                    准确性，精确性 y< dBF[  
additional audit procedures                      追加审计程序 b' M"To@  
addressee                                         收件人，收信人 IO8 @u;&  
Administration of State-owned Assets  (the～)     国有资产管理局 9M9Fif.  
administrative laws and regulations                 行政法规 lg$aRqI29  
adverse impact                                 不利影响，负面影响 f~P YK  
adverse opinion                                反对意见 O^-QqCZE  
advisory group                                  咨询组，顾问组 ?r &~(<^z  
agency fee                                        代理费，代理费用 >m1b/J3#  
aggregate                                          总计，合计为…… a1I-d=]  
alternation of document and record                 变造文件和记录 T| S-?X,  
alternative audit procedures                      替代审计程序，备选审计程序 lN5PKsGl  
amend                                              修改，修订 }DjVZ48  
amortisation                                      摊销 ,=Wj*S)~  
analytical capacity                             分析能力 4+d(d  
analytical procedures                               分析性程序 _/>I-\xWA  
annual financial statements                        年度会计报表，年度财务报表 ETL7|C"  
appendix                                          附录，附表 *lL
CH,  
applicable                                         适用的 =#9#unvE!  
applicable laws and regulations                 适用的法规 eza"<uBr  
application systems                                  应用系统 '\8YH+%It  
apply consistently                              一贯地执行，一贯地实施 CUpRtE8@[_  
appropriate                                       适当的，合适的； V*te8HIe  
征用，挪用 'G % ]/'_U  
appropriate authorization                          适当的授权 2RNee@!JJP  
appropriateness of audit evidence                    审计证据的适当性 NkBvN\CQ  
approval                                    批准，核准 Gd\/n*j  
assertion                                    (会计报表上的)认定；确认 wAi7jCY%OY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R||$Rfe  
asset                                                 资产，财产 +0ukLc@  
asset restructuring                             资产重组 -wC}JVVcK  
assignment of duties                                 职责的划分 6o6yx:  
assistant                                     助理，助理人员 ^vG<Ma.yk  
associated company                                 联属公司，联营公司 jsgDJ}  
association                                        联合，结合；协会，社团 _7:Bxx4B  
assumption                                       假设，假定 Rh"O$K~  
at a given date                                         在某一特定时日 B:v_5e\f@  
attestation                                         鉴证，公证 Hc\@{17  
attestation service                             鉴证服务 B!quj!A  
audit adjustment                                审计调整 ;rL1[qwk  
audit areas                                        审计领域 DQ ={  
audit conclusion                                审计结论 Wkk(6gS,  
audit effectiveness                             审计效果 RE4#a2  
audit efficiency                                  审计效率 H'!OEZ  
audit engagement letter                      审计业务约定书 v ))`U,Gm  
audit evidence                                          审计证据 P6>C+T1  
audit fee                                    审计费 {*hFG:u  
audit files                                          审计档案 $0$sDN6)x  
audit findings                                     审计中发现的事项 5D7 L)>  
audit implementation stage                        审计实施阶段 3A"TpR4f`  
audit mark                                        审计标识 vYXhWqL~  
audit materiality                                 审计重要性 6 .?0 {2s  
audit method                                     审计方法 xE--)=<$  
audit objective                                         审计目标，审计目的 &${| o@  
audit of financial statements                      会计报表审计，财务报表审计 {_\ dwe9  
audit opinion                                     审计意见 /[>_Ry,  
audit period                                      被审计期间，被审计年度 K-Pcew^?  
audit plan                                          审计计划 ^2rj);{V  
audit planning                                    编制审计计划，制定审计计划，审计计划 Lhg  
audit planning stage                                  审计计划阶段 (Lz|o!>  
audit procedure                                审计程序 =m (u=|N3  
audit programme                               审计程序表，具体审计计划 Ex_dqko  
audit report                                       审计报告 CL5^>.}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Gb[J3:.  
audit report with a qualified opinion                 有保留意见的审计报告 .e3@fq  
audit report with an adverse opinion                否定意见的审计报告 ='kCY}dkO  
audit report with dual dates                      双重日期审计报告 n?OMfx  
audit reporting stage                                 审计报告阶段 [=cbzmX[  
audit responsibility                                   审计责任 Y~^R^J  
audit results                                      审计结果 J#@+1 Nt  
audit risk                                          审计风险 mz<,nR\  
audit sampling                                          审计抽样 8_`C&vx  
audit sampling techniques                         审计抽样方法，审计抽样技术 _hJ+8B^`  
audit strategies                                  审计策略 kl1Q:  
audit summary                                         审计总结，审计小结 o\it]B  
audit team                                         审计小组 _[&.`jTF
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audit test                                    审计测试 >HwVP.~HN  
audit trail                                          审计轨迹
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audit work                                        审计工作 438r]f?0|{  
audit working paper                                 审计工作底稿 I=[09o  
audited financial statement                        审计会计报表，已审计财务报表 c@]G;>o  
Auditing Guidelines (the～)                      审计规范指南 s`,g4ce`  
auditing standards                             审计准则 dKDCJt]t  
audit-oriented working paper                          (审计)业务类工作底稿 VpbJe@*D  
authorisation                                     授权 y[cc<wm$  
authorisation of transaction                       交易的授权 <]oPr1  
availability                                         可获得性 0?I  
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balance                                      余额；差额；平衡 Eoo[H2=^H  
balance sheet                                    资产负债表 *j1Skd.#At  
bank                                                 银行 &DtI+)[|  
bank account                                    银行账户，银行户头 _E-{*,7bZS  
bank statement                                 银行对账单 qnd] UUA^  
barter transaction                              易货交易，以物换物交易 l)Dcw kIG  
basis of audit                                    审计依据 b/#<::D `  
basis of preparation                                (会计报表的)编制基础 'f %oL/,  
book of account                               账目，账簿 =/ !A  
borrowing                                         借款，贷款，借债 j[$+DCO#|m  
branch                                              分支，分支机构，分店 jt3W.^6HO  
brought forward                                (账户余额等的)承上年，承上期，承上页 |D'!.$7%  
budget                                              预算 hO
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building                                      建筑物；大楼 9/&1l FKJ  
business conditions                                  业务情况，经营情况 X^m@*,[s  
business licence                               (企业等的)营业执照 wt_ae|hv  
business relation                                业务关系 <A\g*ld  
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