[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 <.c@l,[.z  
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审计词汇英汉对照 ]V9z)uz  
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ability to continue as a going concern               持续经营能力 h'8w<n+%)  
acceptability                                     可接受性，可接受程度 }NQx2k0  
acceptable level of detection risk                     检查风险的可接受水平 D} Jhg`9  
acceptance of engagement                       接受委托 C9oF*{  
accepting the engagement for the first time              首次接受委托 ;9cBlthh  
access to asset                                         对资产的接触 9T*%CI  
according to                                     根据，依据，依照 ;d17xu?ks  
account balance                                账户余额 )3i}(h0  
account for                                       对……进行会计处理，核算；解释 p{:r4!*L  
accounting                                        会计，会计学 %I]?xe6  
accounting advisory serve                        会计咨询服务 \-c8/=  
accounting firm                                 会计师事务所 ;]<{<czc  
accounting information                      会计信息，会计资料 W68d"J%>_  
accounting period                             会计期间 4uip!@$K  
accounting policies                                   会计政策 51oZw%os=  
accounting professional bodies                 会计职业组织，会计职业团体 ^'8T9N@U  
accounting records                                   会计记录 a7G0  
accounting responsibility                           会计责任 G@
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accounting service                             会计服务 jjgY4<n  
accounting standards                                会计准则 7#Qa/[? D  
Accounting Standards for Business Enterprises       企业会计准则 s) ]Z*#ZZ  
accounting system                             会计系统 02]9OnWw  
accounting treatment                                会计处理 Y=3:Q%X  
accuracy                                    准确性，精确性 UV>^[/^O  
additional audit procedures                      追加审计程序 \mZ\1wzn'{  
addressee                                         收件人，收信人 Vy = fm  
Administration of State-owned Assets  (the～)     国有资产管理局 X-di^%<  
administrative laws and regulations                 行政法规 XezO_V  
adverse impact                                 不利影响，负面影响 mY9u/;dK  
adverse opinion                                反对意见 ?v2OoNQ   
advisory group                                  咨询组，顾问组 @URLFMFi  
agency fee                                        代理费，代理费用 OwGl&  
aggregate                                          总计，合计为…… nLq7J:  
alternation of document and record                 变造文件和记录 ~Z5?\a2Ld  
alternative audit procedures                      替代审计程序，备选审计程序 ;??wLNdf-  
amend                                              修改，修订 /p') u3  
amortisation                                      摊销 t#|E.G:=  
analytical capacity                             分析能力 _t:cDXj  
analytical procedures                               分析性程序 &?3?8Q\  
annual financial statements                        年度会计报表，年度财务报表 r;w_B %9  
appendix                                          附录，附表 9d2#=IJm  
applicable                                         适用的 ]>@; 2%YvY  
applicable laws and regulations                 适用的法规 d"78w-S  
application systems                                  应用系统 h Ia{s)  
apply consistently                              一贯地执行，一贯地实施 ?,r bD1  
appropriate                                       适当的，合适的； iUh_rX9A"  
征用，挪用 -"5x? \.{m  
appropriate authorization                          适当的授权 X|L8s$>  
appropriateness of audit evidence                    审计证据的适当性 =y7]9SOq  
approval                                    批准，核准 lwLK#_5u  
assertion                                    (会计报表上的)认定；确认 1Qf21oN{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HSx~Fs^J  
asset                                                 资产，财产 c
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asset restructuring                             资产重组 bIizh8d?  
assignment of duties                                 职责的划分 sTqy-^e7  
assistant                                     助理，助理人员 e#k9}n^+  
associated company                                 联属公司，联营公司 bl\44VK2'  
association                                        联合，结合；协会，社团 :EyH'v  
assumption                                       假设，假定 qce#  
at a given date                                         在某一特定时日 !U]V?Jpi"  
attestation                                         鉴证，公证 kETA3(h'
 
attestation service                             鉴证服务 h`%K\C  
audit adjustment                                审计调整 L&ws[8-  
audit areas                                        审计领域 ]^gD@]
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audit conclusion                                审计结论 P<kTjG  
audit effectiveness                             审计效果 M@Q=!!tQ(  
audit efficiency                                  审计效率 6K P!o  
audit engagement letter                      审计业务约定书 1L'[DKb'  
audit evidence                                          审计证据 ,@!8jar@w}  
audit fee                                    审计费 ^iubqtT]  
audit files                                          审计档案 S^)r,cC  
audit findings                                     审计中发现的事项 X5wS6v)#(  
audit implementation stage                        审计实施阶段 P0Na<)\'Y!  
audit mark                                        审计标识 |dD!@K  
audit materiality                                 审计重要性 +,>f-kaV  
audit method                                     审计方法 N(&FATZUW  
audit objective                                         审计目标，审计目的 W _b$E =  
audit of financial statements                      会计报表审计，财务报表审计 nAF@47Wo  
audit opinion                                     审计意见 fokT)nf~^8  
audit period                                      被审计期间，被审计年度 $?Aez/  
audit plan                                          审计计划 &X+V}
 
audit planning                                    编制审计计划，制定审计计划，审计计划 LO.4sO  
audit planning stage                                  审计计划阶段 q~trn'X>  
audit procedure                                审计程序 #2ZXYH}  
audit programme                               审计程序表，具体审计计划 +nuv?QB/  
audit report                                       审计报告 [
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 1`O`!plD+  
audit report with a qualified opinion                 有保留意见的审计报告 /N%f78 Z  
audit report with an adverse opinion                否定意见的审计报告 3N+P~v)T'  
audit report with dual dates                      双重日期审计报告 Z55,S=i  
audit reporting stage                                 审计报告阶段 (6+6]`c$  
audit responsibility                                   审计责任 Pms3X  
audit results                                      审计结果 6xL=JSi~  
audit risk                                          审计风险 T|.Q81.NE  
audit sampling                                          审计抽样 3!Qt
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audit sampling techniques                         审计抽样方法，审计抽样技术 (dMFYL>YP  
audit strategies                                  审计策略 0*3 <}  
audit summary                                         审计总结，审计小结 T]^F%D%  
audit team                                         审计小组 +ZRsa`'^  
audit test                                    审计测试 7v,>sX  
audit trail                                          审计轨迹 +"3eh1q[  
audit work                                        审计工作 -&)^|Atm  
audit working paper                                 审计工作底稿 Od&M^;BQ  
audited financial statement                        审计会计报表，已审计财务报表 o95O!5 h
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Auditing Guidelines (the～)                      审计规范指南 #0`"gR#+  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 jLQjv  
authorisation                                     授权 "rX=G=  
authorisation of transaction                       交易的授权 v9inBBC q  
availability                                         可获得性 M8[YW|VkP  
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balance                                      余额；差额；平衡 ''5%5(Y.r  
balance sheet                                    资产负债表 {6%uNT>|  
bank                                                 银行 CzvlZDo  
bank account                                    银行账户，银行户头 W77JXD93  
bank statement                                 银行对账单 J~_p2TZJ\3  
barter transaction                              易货交易，以物换物交易 |Y'$+[TE  
basis of audit                                    审计依据 ?>%u[g   
basis of preparation                                (会计报表的)编制基础 xh-[]Jz(
 
book of account                               账目，账簿 g~B@=R  
borrowing                                         借款，贷款，借债 =fsaJ@q,R  
branch                                              分支，分支机构，分店 e-e{-pB6  
brought forward                                (账户余额等的)承上年，承上期，承上页 *<Ddn&_  
budget                                              预算 awkVjyqX  
building                                      建筑物；大楼 {Y0I A97,  
business conditions                                  业务情况，经营情况 5ef&Ih.3  
business licence                               (企业等的)营业执照 mSj
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business relation                                业务关系 ]UgAz  
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