[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 kE QT[Lo  
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审计词汇英汉对照 ~ar8e  
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ability to continue as a going concern               持续经营能力 k^I4z^O=-;  
acceptability                                     可接受性，可接受程度 R{S{N2+p(  
acceptable level of detection risk                     检查风险的可接受水平 w2y{3O"p=  
acceptance of engagement                       接受委托 jM1|+o*Wr  
accepting the engagement for the first time              首次接受委托 Eugt~j3  
access to asset                                         对资产的接触 K V^`  
according to                                     根据，依据，依照 N(mhg
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account balance                                账户余额 O6gI%Jdp  
account for                                       对……进行会计处理，核算；解释 MO)N0{.b  
accounting                                        会计，会计学 Er} xB~<t  
accounting advisory serve                        会计咨询服务 %Bg} a  
accounting firm                                 会计师事务所 30]? Jz6m  
accounting information                      会计信息，会计资料 Ty\&ARjb 8  
accounting period                             会计期间 qNER 6  
accounting policies                                   会计政策 hBDPz1<  
accounting professional bodies                 会计职业组织，会计职业团体 jeMh  
accounting records                                   会计记录 WQ4:=' (  
accounting responsibility                           会计责任 ~]?Q'ER  
accounting service                             会计服务 w#k'RuOw5  
accounting standards                                会计准则 \>nPg5OT  
Accounting Standards for Business Enterprises       企业会计准则 Dw  
 
accounting system                             会计系统 bnLvJ]i )  
accounting treatment                                会计处理 5{qFKo"g@,  
accuracy                                    准确性，精确性 # 4`*`)%  
additional audit procedures                      追加审计程序 zllY$V&<!  
addressee                                         收件人，收信人 AR'q2/cw  
Administration of State-owned Assets  (the～)     国有资产管理局 |0n h  
administrative laws and regulations                 行政法规 FX)g\=ov  
adverse impact                                 不利影响，负面影响 OtJYr1:y_  
adverse opinion                                反对意见 +#O?a`f  
advisory group                                  咨询组，顾问组 q{Hk27kt  
agency fee                                        代理费，代理费用 D8slSX`6j  
aggregate                                          总计，合计为…… {c
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alternation of document and record                 变造文件和记录 oH!sJ&"#_  
alternative audit procedures                      替代审计程序，备选审计程序 \p1H" A  
amend                                              修改，修订 ^dH#n~Wx0  
amortisation                                      摊销 95^w" [}4Q  
analytical capacity                             分析能力 a?E]-Zf  
analytical procedures                               分析性程序 G\tTwX4  
annual financial statements                        年度会计报表，年度财务报表 vV.'&."g  
appendix                                          附录，附表 HH+NNSR
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applicable                                         适用的 34U/"+|z  
applicable laws and regulations                 适用的法规 GEfX,9LF&  
application systems                                  应用系统 .z7
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apply consistently                              一贯地执行，一贯地实施 T=:&W 3  
appropriate                                       适当的，合适的； 9a2Ga
 
征用，挪用 z.oDH<1
 
appropriate authorization                          适当的授权 K$(&Qx}  
appropriateness of audit evidence                    审计证据的适当性 <=n$o MO  
approval                                    批准，核准 vp &jSfQ^  
assertion                                    (会计报表上的)认定；确认 Y&`Vs(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~|@aV:k  
asset                                                 资产，财产 kvv-f9/-  
asset restructuring                             资产重组 P (jlWr$$  
assignment of duties                                 职责的划分 l*("[?>I  
assistant                                     助理，助理人员 EaFd1  
associated company                                 联属公司，联营公司 dz&| 3o  
association                                        联合，结合；协会，社团 K+Al8L?K_  
assumption                                       假设，假定 "cRc~4%K  
at a given date                                         在某一特定时日 Y'Sxehx  
attestation                                         鉴证，公证 -\\}K\*MJ  
attestation service                             鉴证服务 8dq{.B?  
audit adjustment                                审计调整 cEi{+rfZd|  
audit areas                                        审计领域 `R0>;TdT  
audit conclusion                                审计结论 Hkg^  
audit effectiveness                             审计效果 vlIet$k  
audit efficiency                                  审计效率 qfvd (w  
audit engagement letter                      审计业务约定书 mN@)b+~(S  
audit evidence                                          审计证据 h1G]w/.ws  
audit fee                                    审计费 ~-lIOQ.v  
audit files                                          审计档案 *RUB`tEL  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 tc\LK_@$/F  
audit mark                                        审计标识 "2+>!G RQ  
audit materiality                                 审计重要性 Fp4eGuWH#  
audit method                                     审计方法 ;SeDxyKG  
audit objective                                         审计目标，审计目的 &1893#V  
audit of financial statements                      会计报表审计，财务报表审计 -r]s #$  
audit opinion                                     审计意见 D}px=?  
audit period                                      被审计期间，被审计年度 n99:2r_  
audit plan                                          审计计划 f( hK>H  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?cCh?>h  
audit planning stage                                  审计计划阶段 ,W5pe#n  
audit procedure                                审计程序 ,ZV<o!\  
audit programme                               审计程序表，具体审计计划 ~ygiKsD6b  
audit report                                       审计报告 )Ac8'{Tq/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;#78`x2  
audit report with a qualified opinion                 有保留意见的审计报告 T,Cq;|g5E  
audit report with an adverse opinion                否定意见的审计报告 "v/^nH  
audit report with dual dates                      双重日期审计报告 f[.RAHjk  
audit reporting stage                                 审计报告阶段 f'TjR#w  
audit responsibility                                   审计责任 q`E6hm  
audit results                                      审计结果 qi`*4cas*A  
audit risk                                          审计风险 {}N*e"<O  
audit sampling                                          审计抽样 1sYwFr5  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,;;M69c[ x  
audit strategies                                  审计策略 ^=bJ _'  
audit summary                                         审计总结，审计小结 $%`OJf*k  
audit team                                         审计小组 k^z)Vu|f.  
audit test                                    审计测试 ] $$ciFM  
audit trail                                          审计轨迹 ].pz  
audit work                                        审计工作 E0\ '  
audit working paper                                 审计工作底稿 /],:sS7  
audited financial statement                        审计会计报表，已审计财务报表 hz<kR@k}  
Auditing Guidelines (the～)                      审计规范指南 &qz&@!`  
auditing standards                             审计准则 i' %V}2  
audit-oriented working paper                          (审计)业务类工作底稿 RZjTUMAz4  
authorisation                                     授权 l6Ze6X I  
authorisation of transaction                       交易的授权
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availability                                         可获得性 Y~dRvt0_w  
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balance                                      余额；差额；平衡 @]6)j&  
balance sheet                                    资产负债表 k`Ab*M$@Xs  
bank                                                 银行 8xDSeXh;  
bank account                                    银行账户，银行户头 /XEcA5C<  
bank statement                                 银行对账单 W > K2d  
barter transaction                              易货交易，以物换物交易 D@^ r  
basis of audit                                    审计依据 8II-'%S6q  
basis of preparation                                (会计报表的)编制基础 +>KWYPH  
book of account                               账目，账簿 ?qAX *j  
borrowing                                         借款，贷款，借债 j^llO1i/  
branch                                              分支，分支机构，分店 eqD%Qd
x  
brought forward                                (账户余额等的)承上年，承上期，承上页 )_NQ*m  
budget                                              预算 uKo)iB6D  
building                                      建筑物；大楼 j +@1frp  
business conditions                                  业务情况，经营情况 g v&xC 6>  
business licence                               (企业等的)营业执照 =\J^_g4-l  
business relation                                业务关系 l@q.4hT   
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