[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 !e(ZEV g  
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审计词汇英汉对照 (??|\ &DTi  
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ability to continue as a going concern               持续经营能力 ]Zz<9zix  
acceptability                                     可接受性，可接受程度  {r?qI  
acceptable level of detection risk                     检查风险的可接受水平 wfc[B;K\  
acceptance of engagement                       接受委托 x1ID6kI[{*  
accepting the engagement for the first time              首次接受委托 Le':b2o  
access to asset                                         对资产的接触 kzcD}?mSS  
according to                                     根据，依据，依照 j])nkm7_  
account balance                                账户余额 NurbioFL  
account for                                       对……进行会计处理，核算；解释 4uUR2J  
accounting                                        会计，会计学 jw!QjVuRN%  
accounting advisory serve                        会计咨询服务 m K@a7fF?  
accounting firm                                 会计师事务所 )gAFz+  
accounting information                      会计信息，会计资料 3`aJ"qQE  
accounting period                             会计期间 sw@*N  
accounting policies                                   会计政策 tHo0q<.oX  
accounting professional bodies                 会计职业组织，会计职业团体 B(%b Bhs  
accounting records                                   会计记录 b1{X GK'  
accounting responsibility                           会计责任 4ng*SE_  
accounting service                             会计服务 07dUBoq  
accounting standards                                会计准则 YJ{d\j  
Accounting Standards for Business Enterprises       企业会计准则 i|Y_X  
accounting system                             会计系统 Y)L\*+ >"[  
accounting treatment                                会计处理 W<uL{k.Kpd  
accuracy                                    准确性，精确性 TAt9+\'  
additional audit procedures                      追加审计程序 lC|{{?m  
addressee                                         收件人，收信人 NX*9nwp^  
Administration of State-owned Assets  (the～)     国有资产管理局 2)^[SpZ  
administrative laws and regulations                 行政法规 7l})`> k  
adverse impact                                 不利影响，负面影响 :`ysq  
adverse opinion                                反对意见 -=]LQH uQ  
advisory group                                  咨询组，顾问组 {@u}-6:wAT  
agency fee                                        代理费，代理费用 8c'0"G@S  
aggregate                                          总计，合计为…… vAE?^*F  
alternation of document and record                 变造文件和记录 f-tV8  
alternative audit procedures                      替代审计程序，备选审计程序 zA/W+j$:  
amend                                              修改，修订 Q nqU!6k@  
amortisation                                      摊销 C9}2F{8  
analytical capacity                             分析能力 (A*r&Ak[  
analytical procedures                               分析性程序 ]&ptld;  
annual financial statements                        年度会计报表，年度财务报表 :l>T~&/98  
appendix                                          附录，附表 7=ZB;(`L1  
applicable                                         适用的 NW9k.D%  
applicable laws and regulations                 适用的法规 V6d*O`  
application systems                                  应用系统 2r~ Nh](  
apply consistently                              一贯地执行，一贯地实施 G\H@lFh  
appropriate                                       适当的，合适的； ::vw1Es  
征用，挪用 I$`Vw >  
appropriate authorization                          适当的授权 '}5}wCLA  
appropriateness of audit evidence                    审计证据的适当性 Sg<''pUh  
approval                                    批准，核准 MQ>vHapr  
assertion                                    (会计报表上的)认定；确认 Ac.z6]p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6iFd[<.*j  
asset                                                 资产，财产 I#Tl  
asset restructuring                             资产重组 AN
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assignment of duties                                 职责的划分 /d >f p  
assistant                                     助理，助理人员 {-S0m=  
associated company                                 联属公司，联营公司 _pNUI{De  
association                                        联合，结合；协会，社团 T[XI

  
assumption                                       假设，假定 1{"fmV  
at a given date                                         在某一特定时日 kkrQ;i)
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attestation                                         鉴证，公证 ;<q@> p[  
attestation service                             鉴证服务 't{=n [  
audit adjustment                                审计调整 ,oP-:q!PC  
audit areas                                        审计领域 ;8g#"p*&  
audit conclusion                                审计结论 xsFWF*HPs  
audit effectiveness                             审计效果 d<6L&8 )<  
audit efficiency                                  审计效率 :7Vm]xd}do  
audit engagement letter                      审计业务约定书 -lMC{~h\(S  
audit evidence                                          审计证据 hBE}?J>  
audit fee                                    审计费 l:HO|Mq  
audit files                                          审计档案 X2i<2N*@  
audit findings                                     审计中发现的事项 eOn,`B1  
audit implementation stage                        审计实施阶段 B>Nx
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audit mark                                        审计标识 ^@)/VfV
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audit materiality                                 审计重要性 JZL!(>tI  
audit method                                     审计方法 =-`+4zB\  
audit objective                                         审计目标，审计目的 3 XfXMVm  
audit of financial statements                      会计报表审计，财务报表审计 e`$v\7K  
audit opinion                                     审计意见 NE9e brK  
audit period                                      被审计期间，被审计年度 >M:5yk@  
audit plan                                          审计计划 jgbw'BBu  
audit planning                                    编制审计计划，制定审计计划，审计计划 u'K<-U8H  
audit planning stage                                  审计计划阶段 EmY4>lr  
audit procedure                                审计程序 hkU# lt  
audit programme                               审计程序表，具体审计计划 FcW ?([l  
audit report                                       审计报告 )X^nzhZ2O"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _i8$!b2Mr  
audit report with a qualified opinion                 有保留意见的审计报告 5Ij_$ a  
audit report with an adverse opinion                否定意见的审计报告 !Q7  
audit report with dual dates                      双重日期审计报告 2|%30i,vV  
audit reporting stage                                 审计报告阶段 )cqhb R  
audit responsibility                                   审计责任 K.z}%a  
audit results                                      审计结果 =_yOX=g|  
audit risk                                          审计风险 {J0^S  
audit sampling                                          审计抽样 NM8F  
audit sampling techniques                         审计抽样方法，审计抽样技术 W&!Yprr  
audit strategies                                  审计策略 ao-C9|2>NU  
audit summary                                         审计总结，审计小结 *Nt6 Ufq6  
audit team                                         审计小组 >M1/m=a  
audit test                                    审计测试 @6D<D6`  
audit trail                                          审计轨迹 5e2mEQU>  
audit work                                        审计工作 6U/wFT!7$  
audit working paper                                 审计工作底稿 IWT##']G  
audited financial statement                        审计会计报表，已审计财务报表 Xj/X.  
Auditing Guidelines (the～)                      审计规范指南 56bB~=c  
auditing standards                             审计准则 lHGv:TN  
audit-oriented working paper                          (审计)业务类工作底稿 . t3@86xTJ  
authorisation                                     授权 "Z{^i3gN  
authorisation of transaction                       交易的授权 W;-Qze\D  
availability                                         可获得性 bm+ Mr  
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balance                                      余额；差额；平衡 yQx>h6  
balance sheet                                    资产负债表 by06!-P0[  
bank                                                 银行 tRv#%>fj  
bank account                                    银行账户，银行户头 Zka;}UL&Q  
bank statement                                 银行对账单 O.$<Bf9  
barter transaction                              易货交易，以物换物交易 .Nf*Yqs0  
basis of audit                                    审计依据 uyA9`~p=#  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 n
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borrowing                                         借款，贷款，借债 p5H Mg\hT  
branch                                              分支，分支机构，分店 Va 5U`0  
brought forward                                (账户余额等的)承上年，承上期，承上页 Yj"UD:p  
budget                                              预算 uo{QF5z]  
building                                      建筑物；大楼 ji8Rd"S  
business conditions                                  业务情况，经营情况 ,H%\+yn{  
business licence                               (企业等的)营业执照 eP2 yU  
business relation                                业务关系 Qxvz}r.l]  
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