[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 Ok({Al1A,w  
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审计词汇英汉对照 7qXgHrr0|U  
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ability to continue as a going concern               持续经营能力 )vGRfFjw_  
acceptability                                     可接受性，可接受程度 E4y"$U%.  
acceptable level of detection risk                     检查风险的可接受水平 PLo.q|%  
acceptance of engagement                       接受委托 S%xGXmZ  
accepting the engagement for the first time              首次接受委托 s[s6E`Q  
access to asset                                         对资产的接触 [
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according to                                     根据，依据，依照 J;q3 fa  
account balance                                账户余额 *bRH,u  
account for                                       对……进行会计处理，核算；解释 &|E2L1  
accounting                                        会计，会计学 " 31C 8  
accounting advisory serve                        会计咨询服务 #2HygS  
accounting firm                                 会计师事务所 'T|.<u@~  
accounting information                      会计信息，会计资料 ,}FYY66K  
accounting period                             会计期间 n{'
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accounting policies                                   会计政策 ^<|If:|  
accounting professional bodies                 会计职业组织，会计职业团体 RXx +rdF0  
accounting records                                   会计记录 Tu/JhP/g,`  
accounting responsibility                           会计责任 $V~%$  
accounting service                             会计服务 'pm2C6AC  
accounting standards                                会计准则 6/#= dv  
Accounting Standards for Business Enterprises       企业会计准则 6o1.?t?  
accounting system                             会计系统 +Qc^A  
accounting treatment                                会计处理 U5Ho? `<  
accuracy                                    准确性，精确性 ":-)mfgGU  
additional audit procedures                      追加审计程序 >2g CM  
addressee                                         收件人，收信人 0|^x[dh  
Administration of State-owned Assets  (the～)     国有资产管理局 :Dr& {3>  
administrative laws and regulations                 行政法规 B-&J]H  
adverse impact                                 不利影响，负面影响 q75F^AvH  
adverse opinion                                反对意见 .PAkW2\#  
advisory group                                  咨询组，顾问组 G0]n4"~+?  
agency fee                                        代理费，代理费用 ZA9']u%EJ  
aggregate                                          总计，合计为…… x(=kh%\;  
alternation of document and record                 变造文件和记录 Bgs~1E@8V  
alternative audit procedures                      替代审计程序，备选审计程序 [#9ij3vxd  
amend                                              修改，修订 Bnxzy n  
amortisation                                      摊销 mML^kgy\N  
analytical capacity                             分析能力 ,<vrDHR  
analytical procedures                               分析性程序 ^c(PZ,/#JB  
annual financial statements                        年度会计报表，年度财务报表 3mm`8!R  
appendix                                          附录，附表 2bxT%xH:g  
applicable                                         适用的 ` jZX(H  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 %MjPQ  
apply consistently                              一贯地执行，一贯地实施 lMm-K%(2  
appropriate                                       适当的，合适的； ^g[])2",  
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appropriate authorization                          适当的授权 a <Ns C1   
appropriateness of audit evidence                    审计证据的适当性 _E30t( _.  
approval                                    批准，核准 pz$$K?  
assertion                                    (会计报表上的)认定；确认 q;>BltU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z?X$8o^Z  
asset                                                 资产，财产 f<}!A$wd  
asset restructuring                             资产重组 Fb``&-Qm:  
assignment of duties                                 职责的划分 TAAsV#l  
assistant                                     助理，助理人员 j qdI=!H  
associated company                                 联属公司，联营公司 C3b' Q  
association                                        联合，结合；协会，社团 T *{zL  
assumption                                       假设，假定 c'|MC[^A  
at a given date                                         在某一特定时日 H]!y |p  
attestation                                         鉴证，公证 eY(usK  
attestation service                             鉴证服务 KOmP-q=6  
audit adjustment                                审计调整 4KM$QHS5{  
audit areas                                        审计领域 zgRP!q<9tt  
audit conclusion                                审计结论 KqSa"76R  
audit effectiveness                             审计效果 bNaUzM!,H  
audit efficiency                                  审计效率 fgp7 |;Y  
audit engagement letter                      审计业务约定书 a[$ .B2U  
audit evidence                                          审计证据 pS<b|wu?f  
audit fee                                    审计费 V? O%kd  
audit files                                          审计档案 jo|q,t  
audit findings                                     审计中发现的事项 eB\r/B]  
audit implementation stage                        审计实施阶段 6m.Ku13;  
audit mark                                        审计标识 kI
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audit materiality                                 审计重要性 <zf+Ii1:,  
audit method                                     审计方法 ,|4Ye  
audit objective                                         审计目标，审计目的 R^2Uh$kk{A  
audit of financial statements                      会计报表审计，财务报表审计 dikWk  
audit opinion                                     审计意见 28)TXR r-  
audit period                                      被审计期间，被审计年度 R`**!ku  
audit plan                                          审计计划 `HS4(2+C  
audit planning                                    编制审计计划，制定审计计划，审计计划 j^ _I{  
audit planning stage                                  审计计划阶段 &53#`WgJ  
audit procedure                                审计程序 tT8jC:oVa  
audit programme                               审计程序表，具体审计计划 f~q&.,I(  
audit report                                       审计报告 9V],X=y~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qbEj\ b[  
audit report with a qualified opinion                 有保留意见的审计报告 5j{@2]i  
audit report with an adverse opinion                否定意见的审计报告 VA%"IAl  
audit report with dual dates                      双重日期审计报告 0o<qEo^  
audit reporting stage                                 审计报告阶段 PD}R7[".>  
audit responsibility                                   审计责任 ];I|_fXo%  
audit results                                      审计结果 ,Mhe:^3  
audit risk                                          审计风险 TN %"RL  
audit sampling                                          审计抽样 `es($7}P_W  
audit sampling techniques                         审计抽样方法，审计抽样技术 )T64(_TE  
audit strategies                                  审计策略 87K)qsv8  
audit summary                                         审计总结，审计小结 ZmULy;{<)  
audit team                                         审计小组 4v|/+J6G  
audit test                                    审计测试 ZW?7g+P  
audit trail                                          审计轨迹 Ft7a\vn*B  
audit work                                        审计工作 )R^Cqo'  
audit working paper                                 审计工作底稿 Lmwh`oOl  
audited financial statement                        审计会计报表，已审计财务报表 ]hj1.V+  
Auditing Guidelines (the～)                      审计规范指南 Y/S3)o  
auditing standards                             审计准则 *!'&:  
audit-oriented working paper                          (审计)业务类工作底稿 @g75T`N  
authorisation                                     授权  4Z}bw#  
authorisation of transaction                       交易的授权 <c ovApx  
availability                                         可获得性 h6h1.lZ  
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balance                                      余额；差额；平衡 <!9fJFE  
balance sheet                                    资产负债表 "k-ov9yK  
bank                                                 银行 &'7"i~pC  
bank account                                    银行账户，银行户头 R1.sq(z`  
bank statement                                 银行对账单 ,8IAhQa  
barter transaction                              易货交易，以物换物交易 8sIrG  
basis of audit                                    审计依据 eh(Q^E;*  
basis of preparation                                (会计报表的)编制基础 ;:c%l.Y2  
book of account                               账目，账簿 8'lhp2#h  
borrowing                                         借款，贷款，借债 , Ln   
branch                                              分支，分支机构，分店 grQnV' q  
brought forward                                (账户余额等的)承上年，承上期，承上页 "rGOw'!q>  
budget                                              预算 <8)s  
building                                      建筑物；大楼 #tZf>zrs  
business conditions                                  业务情况，经营情况 B~>cNj<  
business licence                               (企业等的)营业执照 Yg)V*%0n  
business relation                                业务关系 mY`]33??v  
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