[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 6cQeL$,SQ  
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审计词汇英汉对照 5Aa31"43n  
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ability to continue as a going concern               持续经营能力 [$1: &!(!  
acceptability                                     可接受性，可接受程度 M\\e e3Ih  
acceptable level of detection risk                     检查风险的可接受水平 Z0()pT  
acceptance of engagement                       接受委托 .y %pGi  
accepting the engagement for the first time              首次接受委托 PuCwdTan_  
access to asset                                         对资产的接触 [Hv*\rb  
according to                                     根据，依据，依照 .-('C> @  
account balance                                账户余额 ?dJ/)3I%F  
account for                                       对……进行会计处理，核算；解释 >YJ8u{Z{o  
accounting                                        会计，会计学 @O}IrC!bf  
accounting advisory serve                        会计咨询服务 so?pA@O
 
accounting firm                                 会计师事务所 pIZLGsu[  
accounting information                      会计信息，会计资料 HsjELbH  
accounting period                             会计期间 zJnL<Q  
accounting policies                                   会计政策 5T$9'5V7  
accounting professional bodies                 会计职业组织，会计职业团体 %jbJ6c  
accounting records                                   会计记录 2d5}` >  
accounting responsibility                           会计责任 TZ&4  
accounting service                             会计服务 JAGi""3HG  
accounting standards                                会计准则 xecie C  
Accounting Standards for Business Enterprises       企业会计准则 r3+<r<gs  
accounting system                             会计系统 + AcKB82  
accounting treatment                                会计处理 !q~X*ZKse  
accuracy                                    准确性，精确性 cS"f  
additional audit procedures                      追加审计程序 xQNw&'|UU  
addressee                                         收件人，收信人 b"ol\&1 #  
Administration of State-owned Assets  (the～)     国有资产管理局 P[Y{LKAbb  
administrative laws and regulations                 行政法规 'L>&ZgLy  
adverse impact                                 不利影响，负面影响 +Fc ET  
adverse opinion                                反对意见 (*Gi~?-  
advisory group                                  咨询组，顾问组 A0cM(w{7_  
agency fee                                        代理费，代理费用 !p]T6_t]Q  
aggregate                                          总计，合计为…… d'N(w7-Y  
alternation of document and record                 变造文件和记录 8N=%X-R%  
alternative audit procedures                      替代审计程序，备选审计程序 f pv= P  
amend                                              修改，修订 ]k[Q]:q  
amortisation                                      摊销 bDciZ7[b  
analytical capacity                             分析能力 :Az8K)  
analytical procedures                               分析性程序 7.wR"1p#  
annual financial statements                        年度会计报表，年度财务报表 #d}0}7ue  
appendix                                          附录，附表 A|p@\3P*A  
applicable                                         适用的 c&E*KfOG  
applicable laws and regulations                 适用的法规 @wd!&%yzO  
application systems                                  应用系统 tyc8{t#Z  
apply consistently                              一贯地执行，一贯地实施 ;jRL3gAe)  
appropriate                                       适当的，合适的； .+{nA}Bc  
征用，挪用 8yHq7=  
appropriate authorization                          适当的授权 ]%gp?9wy  
appropriateness of audit evidence                    审计证据的适当性 ;Ri 3#*a=  
approval                                    批准，核准 52>[d3I3  
assertion                                    (会计报表上的)认定；确认 G*kE~s9R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^-gfib|VGe  
asset                                                 资产，财产 ,|e}Y [  
asset restructuring                             资产重组 +IwdMJ8&8  
assignment of duties                                 职责的划分 X4d Xm>*?=  
assistant                                     助理，助理人员 d4jVdOq2   
associated company                                 联属公司，联营公司 R^jlEt\&P  
association                                        联合，结合；协会，社团 ggerh#  
assumption                                       假设，假定 <T(s\N5B=  
at a given date                                         在某一特定时日 ;V|M3  
attestation                                         鉴证，公证 th5,HO~  
attestation service                             鉴证服务 UJ7'JBT=k  
audit adjustment                                审计调整 B1|
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audit areas                                        审计领域 $ a`J(I  
audit conclusion                                审计结论 PYdIP\<V  
audit effectiveness                             审计效果 l_^T&xq8  
audit efficiency                                  审计效率 ^36M0h|R  
audit engagement letter                      审计业务约定书 P#AAOSlLV  
audit evidence                                          审计证据 Q{H17]W  
audit fee                                    审计费 *,E;   
audit files                                          审计档案 Lf5%M|o.)  
audit findings                                     审计中发现的事项 _aVJ$N.  
audit implementation stage                        审计实施阶段 Zw2jezP@t  
audit mark                                        审计标识 PPUEkvH W  
audit materiality                                 审计重要性 KjO-0VMN3  
audit method                                     审计方法 zx ct(  
audit objective                                         审计目标，审计目的 G1kDM.L  
audit of financial statements                      会计报表审计，财务报表审计 ZrFr`L5F;  
audit opinion                                     审计意见 C>AcK#-x,{  
audit period                                      被审计期间，被审计年度 MinbE13?U  
audit plan                                          审计计划 [_j6cj]  
audit planning                                    编制审计计划，制定审计计划，审计计划 a`DWpc~  
audit planning stage                                  审计计划阶段 [m~b[ZwES  
audit procedure                                审计程序 ^Y$
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audit programme                               审计程序表，具体审计计划 aL88E  
audit report                                       审计报告 MKomq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LEWa6'0rq
 
audit report with a qualified opinion                 有保留意见的审计报告 ^&C&~}Zv  
audit report with an adverse opinion                否定意见的审计报告 IbF4k.J  
audit report with dual dates                      双重日期审计报告 ^gd<lo g  
audit reporting stage                                 审计报告阶段 \^Ep>Pq`]  
audit responsibility                                   审计责任 D0f*eSXE{  
audit results                                      审计结果 DNmb [  
audit risk                                          审计风险 zT$0xj8  
audit sampling                                          审计抽样 dAL0.>|`0  
audit sampling techniques                         审计抽样方法，审计抽样技术 `GP Q((la  
audit strategies                                  审计策略 UMT\Q6p  
audit summary                                         审计总结，审计小结 ~D*b3K8X  
audit team                                         审计小组 D)y{{g*Lnm  
audit test                                    审计测试 >H$;Z$o*(  
audit trail                                          审计轨迹 FX7M4t#<  
audit work                                        审计工作 a|U}Ammr  
audit working paper                                 审计工作底稿 y7>iz6N  
audited financial statement                        审计会计报表，已审计财务报表 !I N@i:m  
Auditing Guidelines (the～)                      审计规范指南 Dzo{PstM%  
auditing standards                             审计准则 Y=9qJ`q  
audit-oriented working paper                          (审计)业务类工作底稿 7LG+$LEz  
authorisation                                     授权 9e]'OKL+  
authorisation of transaction                       交易的授权 zkd3Z$C
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availability                                         可获得性 :]yg  
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balance                                      余额；差额；平衡 Og=[4?Kpk  
balance sheet                                    资产负债表 {wcO[bN  
bank                                                 银行 [ne" T  
bank account                                    银行账户，银行户头 9MT? .q  
bank statement                                 银行对账单 2%5?Fn=  
barter transaction                              易货交易，以物换物交易 D@#0dDT  
basis of audit                                    审计依据 k'g$2  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 MvBD@`& 7  
borrowing                                         借款，贷款，借债 :VJV5f{  
branch                                              分支，分支机构，分店 U7E  
brought forward                                (账户余额等的)承上年，承上期，承上页 *_PPrx5  
budget                                              预算 C>4UbU  
building                                      建筑物；大楼 n3'dLJH|  
business conditions                                  业务情况，经营情况 p'gb)nI  
business licence                               (企业等的)营业执照 -/zp&*0gcx  
business relation                                业务关系 R+d< fe  
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