[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 KAE %Wwjr  
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审计词汇英汉对照 =pmG.>Si  
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ability to continue as a going concern               持续经营能力 k9H}nP$F  
acceptability                                     可接受性，可接受程度 Q~f]?a`  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 '-f` 5X  
accepting the engagement for the first time              首次接受委托 {G3Ok++hc  
access to asset                                         对资产的接触 pheu4 8/f  
according to                                     根据，依据，依照 %}N01P|X>  
account balance                                账户余额 #+Bz$CO  
account for                                       对……进行会计处理，核算；解释 z7?SuJ  
accounting                                        会计，会计学 )R<93`q  
accounting advisory serve                        会计咨询服务 gGCr~ .5  
accounting firm                                 会计师事务所 xa_ IdkV  
accounting information                      会计信息，会计资料 gIRZkT`  
accounting period                             会计期间 +Q5' !@8  
accounting policies                                   会计政策 `%Kj+^|DS  
accounting professional bodies                 会计职业组织，会计职业团体 dj] O  
accounting records                                   会计记录 $aT '~|?  
accounting responsibility                           会计责任  nXy"  
accounting service                             会计服务 !W&|kvT^  
accounting standards                                会计准则 1xkk5\3]  
Accounting Standards for Business Enterprises       企业会计准则 r&v!2A]:  
accounting system                             会计系统 \cX9!lHl  
accounting treatment                                会计处理 kda*rl~c  
accuracy                                    准确性，精确性 )~$ejS  
additional audit procedures                      追加审计程序 &uaSp,L  
addressee                                         收件人，收信人 *b{Hj'HaH  
Administration of State-owned Assets  (the～)     国有资产管理局 B&KIM{j\  
administrative laws and regulations                 行政法规 Cv>~%<  
adverse impact                                 不利影响，负面影响 4\V/A+<W  
adverse opinion                                反对意见 )2d1@]6#  
advisory group                                  咨询组，顾问组 )9/i
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agency fee                                        代理费，代理费用 Xe`$SNM  
aggregate                                          总计，合计为…… .3XSF$;  
alternation of document and record                 变造文件和记录 M`=\ijUwN  
alternative audit procedures                      替代审计程序，备选审计程序 $b^niL  
amend                                              修改，修订 uJ1oo| sn  
amortisation                                      摊销 *<{hLf  
analytical capacity                             分析能力 !3c+}j-j  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 sy(bL_%  
appendix                                          附录，附表 8&+u+@H  
applicable                                         适用的 .}!.: |  
applicable laws and regulations                 适用的法规 O]="ggq&  
application systems                                  应用系统 3S>rc0]6  
apply consistently                              一贯地执行，一贯地实施 Om7 '_}  
appropriate                                       适当的，合适的； 9w0v?%%_  
征用，挪用 eA(FWO  
appropriate authorization                          适当的授权 :zfMRg  
appropriateness of audit evidence                    审计证据的适当性 ~S :8M<aB  
approval                                    批准，核准 8<6@O  
assertion                                    (会计报表上的)认定；确认 `5x0p a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VJr~h "[  
asset                                                 资产，财产 $S?x B$  
asset restructuring                             资产重组 i(# Fjp  
assignment of duties                                 职责的划分 * ZRk)  
assistant                                     助理，助理人员 Ka)aBU9  
associated company                                 联属公司，联营公司 Y!(w
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association                                        联合，结合；协会，社团 "Rf|o6!d  
assumption                                       假设，假定 (YPG4:[  
at a given date                                         在某一特定时日 B/~ubw  
attestation                                         鉴证，公证 HyQ(9cn|  
attestation service                             鉴证服务 `i~J0#P  
audit adjustment                                审计调整 BT -Y9j  
audit areas                                        审计领域 &=Y%4vq  
audit conclusion                                审计结论 Vq OTrB1w/  
audit effectiveness                             审计效果 ^s=F<_{  
audit efficiency                                  审计效率 oq>jCOVh  
audit engagement letter                      审计业务约定书 {pRa%D F  
audit evidence                                          审计证据 3c`  
audit fee                                    审计费 op&j4R  
audit files                                          审计档案 9(a*0H  
audit findings                                     审计中发现的事项 F Zt;D  
audit implementation stage                        审计实施阶段 OMjx,@9  
audit mark                                        审计标识 gV5mERK s  
audit materiality                                 审计重要性 G" (ck4  
audit method                                     审计方法 8-O:e  
audit objective                                         审计目标，审计目的 i MS4<`  
audit of financial statements                      会计报表审计，财务报表审计 ']X0g{%  
audit opinion                                     审计意见 PIsXX#`7;  
audit period                                      被审计期间，被审计年度 ypA 9WF  
audit plan                                          审计计划 K_X(j$2Xc  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]jmZ5h#[  
audit planning stage                                  审计计划阶段 W,t`DMC  
audit procedure                                审计程序 r6:nYyF$)v  
audit programme                               审计程序表，具体审计计划 P^BSl7cT  
audit report                                       审计报告 f[OJqk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ufA0H J)Yg  
audit report with a qualified opinion                 有保留意见的审计报告 ^h<ElK  
audit report with an adverse opinion                否定意见的审计报告 [Fd[(  
audit report with dual dates                      双重日期审计报告 Pn}oSCo  
audit reporting stage                                 审计报告阶段 #D+.z)iZn  
audit responsibility                                   审计责任 ar`}+2Qh0  
audit results                                      审计结果 > 3l3  
audit risk                                          审计风险 l2 LO,j}  
audit sampling                                          审计抽样 p,)pz_M  
audit sampling techniques                         审计抽样方法，审计抽样技术 fAT M?  
audit strategies                                  审计策略 s*>B"#En  
audit summary                                         审计总结，审计小结 $A:?o?"7}  
audit team                                         审计小组 -K5 u5l}  
audit test                                    审计测试 vb\R~%@T,  
audit trail                                          审计轨迹 'sjks sy.3  
audit work                                        审计工作 \AD|;tA\vE  
audit working paper                                 审计工作底稿 MG,?,1_ &  
audited financial statement                        审计会计报表，已审计财务报表 ,z$U=uo  
Auditing Guidelines (the～)                      审计规范指南 lYrW"(2  
auditing standards                             审计准则 yMb.~A^$J  
audit-oriented working paper                          (审计)业务类工作底稿 lR]SGd Y  
authorisation                                     授权 s:sk`~2<gd  
authorisation of transaction                       交易的授权 %bTXu1  
availability                                         可获得性 4e|(= W`  
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balance                                      余额；差额；平衡 YtT:\#D  
balance sheet                                    资产负债表 B o[aiT  
bank                                                 银行 :\#/T,K"  
bank account                                    银行账户，银行户头 =I)Ex)  
bank statement                                 银行对账单 9q<?
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barter transaction                              易货交易，以物换物交易 RLF]Wa,  
basis of audit                                    审计依据 f{R/rb&iB  
basis of preparation                                (会计报表的)编制基础 Sna s:#B!  
book of account                               账目，账簿 ARi d   
borrowing                                         借款，贷款，借债 O#b%&s"o  
branch                                              分支，分支机构，分店 y]%Io]!d  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z OHGGO]1M  
budget                                              预算 8.D9OpU  
building                                      建筑物；大楼 n{.SNipU  
business conditions                                  业务情况，经营情况 d?OsVT;U  
business licence                               (企业等的)营业执照 i
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business relation                                业务关系 ;c>IM]  
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