[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 3_5]0:?]-  
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审计词汇英汉对照 JI5%fU%O#n  
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ability to continue as a going concern               持续经营能力 wr`+xYuuC=  
acceptability                                     可接受性，可接受程度 ].(l^W  
acceptable level of detection risk                     检查风险的可接受水平 gL/D| =  
acceptance of engagement                       接受委托 :b~5nftr  
accepting the engagement for the first time              首次接受委托 V]{^}AKc  
access to asset                                         对资产的接触 |<2g^ZK)  
according to                                     根据，依据，依照 YU]|N'mL2  
account balance                                账户余额 j92X"yB  
account for                                       对……进行会计处理，核算；解释 LtK= nK  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 OZSM2~  
accounting firm                                 会计师事务所 K 5"8zF)*  
accounting information                      会计信息，会计资料 g##yR/L  
accounting period                             会计期间 x 8_nLZ  
accounting policies                                   会计政策 +m>)q4e  
accounting professional bodies                 会计职业组织，会计职业团体 q 4xP< b^  
accounting records                                   会计记录 R?Ou= p .  
accounting responsibility                           会计责任 X?B\+dq  
accounting service                             会计服务 %@,! (  
accounting standards                                会计准则 .@`5>_  
Accounting Standards for Business Enterprises       企业会计准则 R5b!Ao  
accounting system                             会计系统 ey/=\@[p  
accounting treatment                                会计处理 6 o cTQ}=  
accuracy                                    准确性，精确性 <0h,{28  
additional audit procedures                      追加审计程序 0e,U&B<W  
addressee                                         收件人，收信人 Z;"Y
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Administration of State-owned Assets  (the～)     国有资产管理局 L8{4>,  
administrative laws and regulations                 行政法规 Rk$  
adverse impact                                 不利影响，负面影响 7.W$6U5  
adverse opinion                                反对意见 Kt*kARN?  
advisory group                                  咨询组，顾问组 QNcbl8@  
agency fee                                        代理费，代理费用 :|z.F+-/
 
aggregate                                          总计，合计为…… tmgZNg  
alternation of document and record                 变造文件和记录 #*~3gMI{=  
alternative audit procedures                      替代审计程序，备选审计程序 C&/_mm
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amend                                              修改，修订 tZz *O%  
amortisation                                      摊销 0Z&ua  
analytical capacity                             分析能力 V/@7XAt  
analytical procedures                               分析性程序 yBYZ?gc  
annual financial statements                        年度会计报表，年度财务报表 pl.x_E,HP  
appendix                                          附录，附表 4R&e5!  
applicable                                         适用的 m2x=Qv][@c  
applicable laws and regulations                 适用的法规 \jCN ]A<  
application systems                                  应用系统 b.#0{*/G  
apply consistently                              一贯地执行，一贯地实施 }xb?C""q^q  
appropriate                                       适当的，合适的； i%3q*:A]2  
征用，挪用 "IA:,j.#g  
appropriate authorization                          适当的授权 &^hLFd7j/  
appropriateness of audit evidence                    审计证据的适当性 z0-[ RGg  
approval                                    批准，核准 MD+e!A#o  
assertion                                    (会计报表上的)认定；确认 6=3;(2u[C"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bgf'Hm%r  
asset                                                 资产，财产 g}gOAN3.  
asset restructuring                             资产重组 *! c&[
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assignment of duties                                 职责的划分 u$Ty|NBjn  
assistant                                     助理，助理人员 hx$bY  
associated company                                 联属公司，联营公司 (p!w`MSv  
association                                        联合，结合；协会，社团 A2p]BW&  
assumption                                       假设，假定 3T)_(SM"  
at a given date                                         在某一特定时日 -A(]U"@n  
attestation                                         鉴证，公证 2SRmh!hr  
attestation service                             鉴证服务 ~gA^tc3G  
audit adjustment                                审计调整 4%"Df1U  
audit areas                                        审计领域 8\Uy  
audit conclusion                                审计结论 mXK7y.9\  
audit effectiveness                             审计效果 OeYZLC(  
audit efficiency                                  审计效率 `s|^  
audit engagement letter                      审计业务约定书 z>A;|iL  
audit evidence                                          审计证据 <6STw  
audit fee                                    审计费 lDVw2J'p  
audit files                                          审计档案 GbfA-
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audit findings                                     审计中发现的事项 =
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audit implementation stage                        审计实施阶段 *Q!I^]CR  
audit mark                                        审计标识 o!Y61S(  
audit materiality                                 审计重要性 Prqr,  
audit method                                     审计方法 B.F~/PET  
audit objective                                         审计目标，审计目的 |
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audit of financial statements                      会计报表审计，财务报表审计 eEZZ0NNe;  
audit opinion                                     审计意见 W@p27Tiq  
audit period                                      被审计期间，被审计年度 D`hg+64}  
audit plan                                          审计计划 Rxl/)H[Lc"  
audit planning                                    编制审计计划，制定审计计划，审计计划 G"|c_qX  
audit planning stage                                  审计计划阶段 rL23^}+^`  
audit procedure                                审计程序 |TQa=  
audit programme                               审计程序表，具体审计计划 ~aL&,
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audit report                                       审计报告 /?B%,$~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9
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audit report with a qualified opinion                 有保留意见的审计报告 n,*E s/ \  
audit report with an adverse opinion                否定意见的审计报告 30<3DA_P  
audit report with dual dates                      双重日期审计报告 z:W|GDD1  
audit reporting stage                                 审计报告阶段 +BgU nu26  
audit responsibility                                   审计责任 <Url&Z  
audit results                                      审计结果 jm&PGZ#n=R  
audit risk                                          审计风险 3!Cab/T  
audit sampling                                          审计抽样 aFd87'^  
audit sampling techniques                         审计抽样方法，审计抽样技术 3dB{DuQ  
audit strategies                                  审计策略 1pJ
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audit summary                                         审计总结，审计小结 U`kO<ztk  
audit team                                         审计小组 flS_rY5  
audit test                                    审计测试 Ox^VU2K;&.  
audit trail                                          审计轨迹 IcUE=J  
audit work                                        审计工作 aSH =|Jnc  
audit working paper                                 审计工作底稿 ; -,VJC Pi  
audited financial statement                        审计会计报表，已审计财务报表 #|^yWw^  
Auditing Guidelines (the～)                      审计规范指南 _[{oK G^u  
auditing standards                             审计准则 >fx/TSql:J  
audit-oriented working paper                          (审计)业务类工作底稿 ~4=XYYcka  
authorisation                                     授权 k!ac_}&NNv  
authorisation of transaction                       交易的授权 9RmdQ]1n4  
availability                                         可获得性 M <ccfU!  
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balance                                      余额；差额；平衡 %R@&8  
balance sheet                                    资产负债表 6(-c$d`C.0  
bank                                                 银行 }cd-BW  
bank account                                    银行账户，银行户头 Z/+H  
bank statement                                 银行对账单 Wf>=^ ~ `  
barter transaction                              易货交易，以物换物交易 #/o1D^  
basis of audit                                    审计依据 Bs';!,=  
basis of preparation                                (会计报表的)编制基础 I vJ5J&!  
book of account                               账目，账簿 }ZkGH}K_}  
borrowing                                         借款，贷款，借债 @i>o
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branch                                              分支，分支机构，分店 TQsTL2a  
brought forward                                (账户余额等的)承上年，承上期，承上页 TykY>cl   
budget                                              预算 <~P([5  
building                                      建筑物；大楼 n~'cKy)m  
business conditions                                  业务情况，经营情况 G^A}T3  
business licence                               (企业等的)营业执照 H':0  
business relation                                业务关系 ~NBlJULS  
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