[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 \zx$]|AQ  
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审计词汇英汉对照 ?3Y~q;I]O  
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ability to continue as a going concern               持续经营能力 bK#S
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acceptability                                     可接受性，可接受程度 ()o[(Hx+ph  
acceptable level of detection risk                     检查风险的可接受水平 r%412#  
acceptance of engagement                       接受委托 $~r_&1  
accepting the engagement for the first time              首次接受委托 Q7@oAeNd  
access to asset                                         对资产的接触 +\)a p  
according to                                     根据，依据，依照 Z)'gj  
account balance                                账户余额 2pmqP-pKd  
account for                                       对……进行会计处理，核算；解释 (L'|n*Cr  
accounting                                        会计，会计学 _(:<l YaY  
accounting advisory serve                        会计咨询服务 r2G38/K  
accounting firm                                 会计师事务所 fOJTy0jX8  
accounting information                      会计信息，会计资料 ,jq:%Y[KZ  
accounting period                             会计期间 |*n B2  
accounting policies                                   会计政策 Ci_Qra 6  
accounting professional bodies                 会计职业组织，会计职业团体 FL E3LH  
accounting records                                   会计记录 l?)!^}Qc  
accounting responsibility                           会计责任 _bn "c@s  
accounting service                             会计服务
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accounting standards                                会计准则 /X;/}fk  
Accounting Standards for Business Enterprises       企业会计准则 O b'Br
  
accounting system                             会计系统 \dJOZ2J<z  
accounting treatment                                会计处理 &M{;[O{  
accuracy                                    准确性，精确性 PnZC I!Mw  
additional audit procedures                      追加审计程序 `lA_knS  
addressee                                         收件人，收信人 nZ %%{#T7  
Administration of State-owned Assets  (the～)     国有资产管理局 W^YaC (I  
administrative laws and regulations                 行政法规 SW)jDy  
adverse impact                                 不利影响，负面影响 qPoN 8>.  
adverse opinion                                反对意见 ],s{%a5wC  
advisory group                                  咨询组，顾问组 #7['M;_  
agency fee                                        代理费，代理费用 / }Pj^^6A<  
aggregate                                          总计，合计为…… IxaF*4JG  
alternation of document and record                 变造文件和记录 vEw 8<<cgg  
alternative audit procedures                      替代审计程序，备选审计程序 |8?e4yVd  
amend                                              修改，修订 *-(8Z>9  
amortisation                                      摊销 K.Tob,5`  
analytical capacity                             分析能力 Xm3r)Bm'3  
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 >Og|*g  
appendix                                          附录，附表 ,ygUy]  
applicable                                         适用的 lokKjs  
applicable laws and regulations                 适用的法规 U^8S@#1Q  
application systems                                  应用系统 H3LuRGe&2  
apply consistently                              一贯地执行，一贯地实施 |u]IOw&1  
appropriate                                       适当的，合适的； Mj`g84  
征用，挪用 uHq;z{ 2GI  
appropriate authorization                          适当的授权 {mUt|m7!  
appropriateness of audit evidence                    审计证据的适当性 ]=ADX}  
approval                                    批准，核准 1my1m  
assertion                                    (会计报表上的)认定；确认 $,zW0</P*l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JOH\K0=e  
asset                                                 资产，财产 0D Lw  
asset restructuring                             资产重组 dhjX[7Bl9  
assignment of duties                                 职责的划分 8([ MR  
assistant                                     助理，助理人员 }N&?8s=  
associated company                                 联属公司，联营公司 :b] \*  
association                                        联合，结合；协会，社团 ne: 'aq  
assumption                                       假设，假定  &Ufp8[  
at a given date                                         在某一特定时日 z*B?Hw),  
attestation                                         鉴证，公证 C\4d.~C:w3  
attestation service                             鉴证服务 d$"?8r4:K  
audit adjustment                                审计调整 WLA&K]  
audit areas                                        审计领域 ST2:&xH(  
audit conclusion                                审计结论 6-z(34&N  
audit effectiveness                             审计效果 H:S<O%f  
audit efficiency                                  审计效率 j WSgO(y  
audit engagement letter                      审计业务约定书 /24}>oAH  
audit evidence                                          审计证据 C]Y%dQh+a  
audit fee                                    审计费 @ ]!9;?so  
audit files                                          审计档案 {F q wr>e  
audit findings                                     审计中发现的事项 >qs/o$+t}  
audit implementation stage                        审计实施阶段 bp<,Xfl  
audit mark                                        审计标识 1_};!5$.  
audit materiality                                 审计重要性 k*v${1&  
audit method                                     审计方法 n RvaCAt^  
audit objective                                         审计目标，审计目的 *?\u5O(  
audit of financial statements                      会计报表审计，财务报表审计 ex BLj *]  
audit opinion                                     审计意见 IEfYg(c0U  
audit period                                      被审计期间，被审计年度 9c
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audit plan                                          审计计划 Xmi~fie  
audit planning                                    编制审计计划，制定审计计划，审计计划 pKno~jja  
audit planning stage                                  审计计划阶段 {,u})U2  
audit procedure                                审计程序 OE}FZCXF  
audit programme                               审计程序表，具体审计计划 >bd@2au9!  
audit report                                       审计报告 RL$%Vy0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cK >^8
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audit report with a qualified opinion                 有保留意见的审计报告 S}a]Bt  
audit report with an adverse opinion                否定意见的审计报告 plp-[eKcD  
audit report with dual dates                      双重日期审计报告 684d&\(s  
audit reporting stage                                 审计报告阶段 TMo DN%{  
audit responsibility                                   审计责任 o2'Wu:Y"  
audit results                                      审计结果 Eh)V
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audit risk                                          审计风险 bLSc=f&  
audit sampling                                          审计抽样 jijwHL  
audit sampling techniques                         审计抽样方法，审计抽样技术 0 ckmHv  
audit strategies                                  审计策略 H>W8F2VT  
audit summary                                         审计总结，审计小结 C fM[<w   
audit team                                         审计小组 %<!YjJ  
audit test                                    审计测试 wZN_YFwQ  
audit trail                                          审计轨迹 5\= y9Z- x  
audit work                                        审计工作 +*Z'oCBJ,  
audit working paper                                 审计工作底稿 YCQ$X  
audited financial statement                        审计会计报表，已审计财务报表 _m[DieR  
Auditing Guidelines (the～)                      审计规范指南 ' ,S}X\  
auditing standards                             审计准则 CJER&"em7  
audit-oriented working paper                          (审计)业务类工作底稿 PZ`11#bbm  
authorisation                                     授权 .# -F@0a  
authorisation of transaction                       交易的授权 %1$#fxR  
availability                                         可获得性 T=)qD2?  
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balance                                      余额；差额；平衡 IRwtM'%0  
balance sheet                                    资产负债表 3h:y[Vm#9y  
bank                                                 银行 !><asaB]1  
bank account                                    银行账户，银行户头 )UM^#<-  
bank statement                                 银行对账单 \1LfDlQk)  
barter transaction                              易货交易，以物换物交易 GGhk~H4OP  
basis of audit                                    审计依据 K,
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basis of preparation                                (会计报表的)编制基础 g&85L$   
book of account                               账目，账簿 ~D>pu%F  
borrowing                                         借款，贷款，借债 n=bdV(?4  
branch                                              分支，分支机构，分店 {?5iK1|}K  
brought forward                                (账户余额等的)承上年，承上期，承上页 dzBP<Xyh  
budget                                              预算 XL^05  
building                                      建筑物；大楼 \ ZE[7Ae  
business conditions                                  业务情况，经营情况 PkI+z_  
business licence                               (企业等的)营业执照 E_aBDiyDf  
business relation                                业务关系 6[4VbIBSI  
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