[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 }fo?K|Xx  
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审计词汇英汉对照 2Z-BZuK6p  
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ability to continue as a going concern               持续经营能力 +M\*C#  
acceptability                                     可接受性，可接受程度 i#jCf3%+ h  
acceptable level of detection risk                     检查风险的可接受水平 DOXRU5uP3  
acceptance of engagement                       接受委托 ?nFT51t/4  
accepting the engagement for the first time              首次接受委托 /Ki :6  
access to asset                                         对资产的接触 ~X;(m
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according to                                     根据，依据，依照 omV.Qb'NS  
account balance                                账户余额 ]sjOn?YA+  
account for                                       对……进行会计处理，核算；解释 >NE]TZ.F  
accounting                                        会计，会计学  <C4^Vem  
accounting advisory serve                        会计咨询服务 ^3`98y.Q  
accounting firm                                 会计师事务所 iR#jBqXD  
accounting information                      会计信息，会计资料 &- +&`h|s  
accounting period                             会计期间 )^!-Aj\x  
accounting policies                                   会计政策 $`'^&o;&f  
accounting professional bodies                 会计职业组织，会计职业团体 0EXAdRR  
accounting records                                   会计记录 1ezQzc2-R  
accounting responsibility                           会计责任 8IC((  
accounting service                             会计服务 "VWxHRVg4M  
accounting standards                                会计准则 LFSOHJj  
Accounting Standards for Business Enterprises       企业会计准则 gWS49*O  
accounting system                             会计系统 E"X i  
accounting treatment                                会计处理 qc\o>$-:`  
accuracy                                    准确性，精确性 aG|)k,  
additional audit procedures                      追加审计程序 -T{~m6  
addressee                                         收件人，收信人 $)@zlnU  
Administration of State-owned Assets  (the～)     国有资产管理局 p,D/ Pb8  
administrative laws and regulations                 行政法规 i6m;2 UAa  
adverse impact                                 不利影响，负面影响 ]-.Q9cjc$q  
adverse opinion                                反对意见 `T9
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advisory group                                  咨询组，顾问组 =
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agency fee                                        代理费，代理费用 GZ'hj_2%<  
aggregate                                          总计，合计为…… L761m7J]B  
alternation of document and record                 变造文件和记录 ur#"f'|-  
alternative audit procedures                      替代审计程序，备选审计程序 9I RE@c  
amend                                              修改，修订 6-X7C9`C  
amortisation                                      摊销 n6o}$]H  
analytical capacity                             分析能力 >8NQ8i=]V1  
analytical procedures                               分析性程序 r9vC&pWZ  
annual financial statements                        年度会计报表，年度财务报表 %n}]$ d  
appendix                                          附录，附表 G#% =R`k/  
applicable                                         适用的 *
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applicable laws and regulations                 适用的法规 i&LbSx
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application systems                                  应用系统 x@k9]6/zs  
apply consistently                              一贯地执行，一贯地实施 n6uobo-  
appropriate                                       适当的，合适的； Yp ? 2<  
征用，挪用 `aI%laj&M  
appropriate authorization                          适当的授权 \|&5eeE@  
appropriateness of audit evidence                    审计证据的适当性 q5RLIstQ\  
approval                                    批准，核准 OQsH,'
  
assertion                                    (会计报表上的)认定；确认 lp]O8^][&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X>wQYIi  
asset                                                 资产，财产 [D?E\Nkk  
asset restructuring                             资产重组 IaF79}^  
assignment of duties                                 职责的划分 vMI\$E&  
assistant                                     助理，助理人员 P2Eyqd8  
associated company                                 联属公司，联营公司 n+i}>3'A  
association                                        联合，结合；协会，社团 Q%>,5(_V]  
assumption                                       假设，假定 W4|;JmT.r  
at a given date                                         在某一特定时日 I%s/h4x^B[  
attestation                                         鉴证，公证 ^Ta"Uk'  
attestation service                             鉴证服务 #e0+;kBh  
audit adjustment                                审计调整 g+CHF?O  
audit areas                                        审计领域 eX$Biv1N  
audit conclusion                                审计结论 ,#m\W8j  
audit effectiveness                             审计效果 HU'E}8%t6  
audit efficiency                                  审计效率 D6m>>&E['  
audit engagement letter                      审计业务约定书 M>^IQ  
audit evidence                                          审计证据 qj/P4*6E  
audit fee                                    审计费 m8f_w  
audit files                                          审计档案  6$Dbeb  
audit findings                                     审计中发现的事项  )Ob{]  
audit implementation stage                        审计实施阶段 >]`x~cE.5  
audit mark                                        审计标识 /za,&7sf  
audit materiality                                 审计重要性 2-6-kS)c  
audit method                                     审计方法 8_LDS  
audit objective                                         审计目标，审计目的 &vn9l#
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audit of financial statements                      会计报表审计，财务报表审计 = G_6D  
audit opinion                                     审计意见 }qg!U
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audit period                                      被审计期间，被审计年度 bd9c/>&  
audit plan                                          审计计划 8L@di Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 aG ,uF  
audit planning stage                                  审计计划阶段 g$97"d'  
audit procedure                                审计程序 f0uiNy(r$  
audit programme                               审计程序表，具体审计计划 Z~R i%XG  
audit report                                       审计报告 TvP# /qGgG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o]j*  
audit report with a qualified opinion                 有保留意见的审计报告 prWid3}  
audit report with an adverse opinion                否定意见的审计报告 nk{1z\D{  
audit report with dual dates                      双重日期审计报告 r3-3*_  
audit reporting stage                                 审计报告阶段 F,bl>;{[{  
audit responsibility                                   审计责任 <vrx8Q*6  
audit results                                      审计结果 ibq@0CR  
audit risk                                          审计风险 `l}-S |a  
audit sampling                                          审计抽样 G1 l(  
audit sampling techniques                         审计抽样方法，审计抽样技术 j{PX ~/
 
audit strategies                                  审计策略 Y `{U 45  
audit summary                                         审计总结，审计小结 y/FisX  
audit team                                         审计小组 F~Li.qF  
audit test                                    审计测试 uu:)jxi  
audit trail                                          审计轨迹 )0Lq>6j9  
audit work                                        审计工作 7~16letQ  
audit working paper                                 审计工作底稿 ymzm x$o=  
audited financial statement                        审计会计报表，已审计财务报表 d.Z]R&X08  
Auditing Guidelines (the～)                      审计规范指南 8%4`Yj=  
auditing standards                             审计准则 %L/=heBBd  
audit-oriented working paper                          (审计)业务类工作底稿 >g[W@FhT'k  
authorisation                                     授权 |h7v}Y  
authorisation of transaction                       交易的授权 TU/J]'))C  
availability                                         可获得性 >4\xcL  
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balance                                      余额；差额；平衡 &0g,Xkr  
balance sheet                                    资产负债表 vf2K2\fn  
bank                                                 银行 No7Q,p  
bank account                                    银行账户，银行户头 (Y>MsqwWfC  
bank statement                                 银行对账单 BUb(BzC  
barter transaction                              易货交易，以物换物交易 gy{ a+Wbc*  
basis of audit                                    审计依据 fo.m&mKgo  
basis of preparation                                (会计报表的)编制基础 kslN
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book of account                               账目，账簿 ZYA(Bg^  
borrowing                                         借款，贷款，借债 #-;BU{3*  
branch                                              分支，分支机构，分店 1 XG-O  
brought forward                                (账户余额等的)承上年，承上期，承上页 BGX@n#:  
budget                                              预算 Pio^5jhB6  
building                                      建筑物；大楼 =r~.I  
business conditions                                  业务情况，经营情况 :~(im
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business licence                               (企业等的)营业执照 aM~f Rra7  
business relation                                业务关系 Iqsk\2W]a3  
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