[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 5ktFL<^5T  
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审计词汇英汉对照 S;^'Ek"Z.  
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ability to continue as a going concern               持续经营能力 :|%1i>O  
acceptability                                     可接受性，可接受程度 \C<'2KZR,  
acceptable level of detection risk                     检查风险的可接受水平 }eAV8LU  
acceptance of engagement                       接受委托 ,4HZ-|EOZ  
accepting the engagement for the first time              首次接受委托 [NoO A  
access to asset                                         对资产的接触 |)*9B N  
according to                                     根据，依据，依照 ?0tm{qP  
account balance                                账户余额 cV4]Y(9  
account for                                       对……进行会计处理，核算；解释 kB9@ &t+  
accounting                                        会计，会计学 B|K^:LUk9  
accounting advisory serve                        会计咨询服务 %n^ugm0B  
accounting firm                                 会计师事务所 |OiM(E(  
accounting information                      会计信息，会计资料 {X
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accounting period                             会计期间 1hY%ZsjC  
accounting policies                                   会计政策 0at['zw  
accounting professional bodies                 会计职业组织，会计职业团体 * hmoi  
accounting records                                   会计记录 YSbeCyv  
accounting responsibility                           会计责任 z?n6l7sH  
accounting service                             会计服务 &Jd_@F#J  
accounting standards                                会计准则 7.kgQ"?&  
Accounting Standards for Business Enterprises       企业会计准则 _>J`e7j+  
accounting system                             会计系统 ^'p!#\T;H  
accounting treatment                                会计处理 "*LQr~k~}  
accuracy                                    准确性，精确性 =Eb$rc)
 
additional audit procedures                      追加审计程序 z|8zNt Ug  
addressee                                         收件人，收信人 [jR>.H'  
Administration of State-owned Assets  (the～)     国有资产管理局 N~ajrv}kd  
administrative laws and regulations                 行政法规 Q7]bUPDO  
adverse impact                                 不利影响，负面影响 22/"
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adverse opinion                                反对意见 pQi|PQq  
advisory group                                  咨询组，顾问组 a@^)?cH!z  
agency fee                                        代理费，代理费用 Vn65:" O  
aggregate                                          总计，合计为…… qr(t_qR&  
alternation of document and record                 变造文件和记录 o@L2c3?c5  
alternative audit procedures                      替代审计程序，备选审计程序 >8|V[-H  
amend                                              修改，修订 2^%O%Pc  
amortisation                                      摊销
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analytical capacity                             分析能力 NiY T%K%  
analytical procedures                               分析性程序 PJT$9f~3;.  
annual financial statements                        年度会计报表，年度财务报表 i9|}-5ED  
appendix                                          附录，附表 *v$j n  
applicable                                         适用的 '~VF
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applicable laws and regulations                 适用的法规 %~:@
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application systems                                  应用系统 WfHa  
apply consistently                              一贯地执行，一贯地实施 `!xI!Y\  
appropriate                                       适当的，合适的； |]~],  
征用，挪用 E`Br#"/Bl  
appropriate authorization                          适当的授权 L2c\i  
appropriateness of audit evidence                    审计证据的适当性 Qxfds`4V9i  
approval                                    批准，核准 {v"Y!/ [z  
assertion                                    (会计报表上的)认定；确认 ?<
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M/,lP  
asset                                                 资产，财产 klMpiy  
asset restructuring                             资产重组 _>bk'V7  
assignment of duties                                 职责的划分  hW9U%-D  
assistant                                     助理，助理人员 wq|7sk{  
associated company                                 联属公司，联营公司 2UIZ<#|D>s  
association                                        联合，结合；协会，社团 u2IU/z8 ^  
assumption                                       假设，假定 2%|n}V[  
at a given date                                         在某一特定时日 FOh q&\nkU  
attestation                                         鉴证，公证 dsOt(yNo  
attestation service                             鉴证服务 $Wjx$fD  
audit adjustment                                审计调整 Y6T{/ !  
audit areas                                        审计领域 &Ez+4.srkh  
audit conclusion                                审计结论 7uf5w0]
  
audit effectiveness                             审计效果 4aKppj  
audit efficiency                                  审计效率 1p$*N  
audit engagement letter                      审计业务约定书 R?y_tho4A  
audit evidence                                          审计证据 nvA7eTO6C  
audit fee                                    审计费 $1Fn
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audit files                                          审计档案 [dXa
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audit findings                                     审计中发现的事项 f&txg,W,yv  
audit implementation stage                        审计实施阶段 e jR_3K^  
audit mark                                        审计标识 WM%w_,Z  
audit materiality                                 审计重要性 "Th;YJu  
audit method                                     审计方法 lbGPy'h<rt  
audit objective                                         审计目标，审计目的 =q>lP+  
audit of financial statements                      会计报表审计，财务报表审计 G.$KP  
audit opinion                                     审计意见 O0s,)8+z5D  
audit period                                      被审计期间，被审计年度 1!yd(p=cL  
audit plan                                          审计计划 <9\Lv]ng  
audit planning                                    编制审计计划，制定审计计划，审计计划  Vvp
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audit planning stage                                  审计计划阶段 49
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audit procedure                                审计程序 omznSL  
audit programme                               审计程序表，具体审计计划 4l>U13~#  
audit report                                       审计报告 *^RoI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 KdD~;Ap$  
audit report with a qualified opinion                 有保留意见的审计报告 1Y%lt5,*  
audit report with an adverse opinion                否定意见的审计报告 .V\~#Ro$G  
audit report with dual dates                      双重日期审计报告 WJI}~/z;C  
audit reporting stage                                 审计报告阶段 `[e0_g\  
audit responsibility                                   审计责任 =*{7G*tS  
audit results                                      审计结果 A-d<[@d0  
audit risk                                          审计风险 DliDBArxZ  
audit sampling                                          审计抽样 9g# 6
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audit sampling techniques                         审计抽样方法，审计抽样技术 JpZ_cb`<E'  
audit strategies                                  审计策略 cm!|A?-<  
audit summary                                         审计总结，审计小结 BS?i!Bm7  
audit team                                         审计小组 Anqt:(  
audit test                                    审计测试 'T( Q  
audit trail                                          审计轨迹 Udf\;G@  
audit work                                        审计工作  w%::
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audit working paper                                 审计工作底稿 Efoy]6P\  
audited financial statement                        审计会计报表，已审计财务报表 Dm$SW<!l|  
Auditing Guidelines (the～)                      审计规范指南 0!RP7Sx  
auditing standards                             审计准则 !T2{xmHKv$  
audit-oriented working paper                          (审计)业务类工作底稿 4E_u.tJ  
authorisation                                     授权 xAO\'#m  
authorisation of transaction                       交易的授权 yE .st9m  
availability                                         可获得性 y
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balance                                      余额；差额；平衡 BG)zkn$  
balance sheet                                    资产负债表 }_-tJ.  
bank                                                 银行 +Z-{6C  
bank account                                    银行账户，银行户头 0LYf0^P  
bank statement                                 银行对账单 h~qv_)F_  
barter transaction                              易货交易，以物换物交易 AZ4
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basis of audit                                    审计依据 .3jijc j  
basis of preparation                                (会计报表的)编制基础 X$G:3uoN  
book of account                               账目，账簿 x>,wmk5)  
borrowing                                         借款，贷款，借债 2pvby`P4  
branch                                              分支，分支机构，分店 K>5bb  
brought forward                                (账户余额等的)承上年，承上期，承上页 .gNziDO  
budget                                              预算 w`r%_o-I  
building                                      建筑物；大楼 TaaCl#g$?  
business conditions                                  业务情况，经营情况 .r&CIL>  
business licence                               (企业等的)营业执照 65VTKlDD  
business relation                                业务关系 }eI9me@Aa  
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