[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 i w m7M  
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审计词汇英汉对照 (_nkscf  
   
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ability to continue as a going concern               持续经营能力 r5s*"z  
acceptability                                     可接受性，可接受程度 xPb`CY7  
acceptable level of detection risk                     检查风险的可接受水平 Pyyx/u+?@  
acceptance of engagement                       接受委托 57[O)5u .+  
accepting the engagement for the first time              首次接受委托 $7BD~U  
access to asset                                         对资产的接触 (
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according to                                     根据，依据，依照 xUSIck  
account balance                                账户余额 7kJ,;30)  
account for                                       对……进行会计处理，核算；解释 *-P@|eg  
accounting                                        会计，会计学 O$&p<~  
accounting advisory serve                        会计咨询服务 K} ;uH,  
accounting firm                                 会计师事务所 Pc4sReo'  
accounting information                      会计信息，会计资料 rcyH2)Y/e  
accounting period                             会计期间 v WhtClJ3  
accounting policies                                   会计政策 0;XnNz3&  
accounting professional bodies                 会计职业组织，会计职业团体 ~+T~}S  
accounting records                                   会计记录 :$}67b)MO  
accounting responsibility                           会计责任 DD~8:\QD  
accounting service                             会计服务 lcUL7  
accounting standards                                会计准则 Pt1Htt:BE  
Accounting Standards for Business Enterprises       企业会计准则 E3gQ`+wNg?  
accounting system                             会计系统 0e}LZ,9e  
accounting treatment                                会计处理 oa9T3gQ?  
accuracy                                    准确性，精确性 q g%<>B&"  
additional audit procedures                      追加审计程序 L3kms6ch  
addressee                                         收件人，收信人 F`
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Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 ](a<b@p  
adverse impact                                 不利影响，负面影响 Z>X-ueV  
adverse opinion                                反对意见 =j}00,WH  
advisory group                                  咨询组，顾问组 Fh?q;o Ej  
agency fee                                        代理费，代理费用 ZAiQofQ:2  
aggregate                                          总计，合计为…… !D6@\  
alternation of document and record                 变造文件和记录 |H |ewVUY  
alternative audit procedures                      替代审计程序，备选审计程序 H7\EvIM=  
amend                                              修改，修订 rsc8lSjH  
amortisation                                      摊销 GJ((eAS)  
analytical capacity                             分析能力 ChB ZGuO:  
analytical procedures                               分析性程序 tZ6KU11O  
annual financial statements                        年度会计报表，年度财务报表 h\20
  
appendix                                          附录，附表 +q=/}|  
applicable                                         适用的 ~5JXY5*o  
applicable laws and regulations                 适用的法规 UCq+F96j  
application systems                                  应用系统 Q}m)Q('Rk  
apply consistently                              一贯地执行，一贯地实施 Qb SX'mx<  
appropriate                                       适当的，合适的； 7pGlbdS  
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appropriate authorization                          适当的授权 43(+3$VM7  
appropriateness of audit evidence                    审计证据的适当性 H>W A?4  
approval                                    批准，核准 nNL9B~d  
assertion                                    (会计报表上的)认定；确认 ,ur_n7+LH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g@S"!9[;U  
asset                                                 资产，财产 bx5X8D  
asset restructuring                             资产重组 q'1rSK  
assignment of duties                                 职责的划分 >Ks|yNJ  
assistant                                     助理，助理人员 HZM&QZHx)`  
associated company                                 联属公司，联营公司 OP>'<FK  
association                                        联合，结合；协会，社团 #^eviF8  
assumption                                       假设，假定 pET5BMxGG  
at a given date                                         在某一特定时日 u/``*=Y@  
attestation                                         鉴证，公证 Ao=.=0os  
attestation service                             鉴证服务 Rr:,'cXGi  
audit adjustment                                审计调整 j[c|np4k\  
audit areas                                        审计领域 NB>fr#pb  
audit conclusion                                审计结论 4wK!)Pwq  
audit effectiveness                             审计效果 C9*'.~  
audit efficiency                                  审计效率 {E!$<A9  
audit engagement letter                      审计业务约定书 }9@,EEhg  
audit evidence                                          审计证据 EY&hW l*a^  
audit fee                                    审计费 :
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audit files                                          审计档案 >0u 4>=#  
audit findings                                     审计中发现的事项 jMZ{> l.v  
audit implementation stage                        审计实施阶段 4m%_#J{  
audit mark                                        审计标识 M3x%D)*  
audit materiality                                 审计重要性 (uRAK  
audit method                                     审计方法 & XcY|y=W  
audit objective                                         审计目标，审计目的 0h$23.  
audit of financial statements                      会计报表审计，财务报表审计 uZg Kex;c  
audit opinion                                     审计意见 e6]u5;B r  
audit period                                      被审计期间，被审计年度 H{9di\xnEm  
audit plan                                          审计计划 A-4\;[P\  
audit planning                                    编制审计计划，制定审计计划，审计计划 {aAA4.j^  
audit planning stage                                  审计计划阶段 ULAAY$o@5  
audit procedure                                审计程序 rr2|xL?+u  
audit programme                               审计程序表，具体审计计划 XG*Luc-v  
audit report                                       审计报告 j@Z4(XL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 41,Mt  
audit report with a qualified opinion                 有保留意见的审计报告 nKufVe  
audit report with an adverse opinion                否定意见的审计报告 >*dqFZF  
audit report with dual dates                      双重日期审计报告 A=E1S{C  
audit reporting stage                                 审计报告阶段 IU/dY`J1  
audit responsibility                                   审计责任 vA :1z$m  
audit results                                      审计结果 MyAi)Mz~o  
audit risk                                          审计风险 >STWt>s  
audit sampling                                          审计抽样 V% psaT=)P  
audit sampling techniques                         审计抽样方法，审计抽样技术 yp_:]RE  
audit strategies                                  审计策略 %Qrf ]  
audit summary                                         审计总结，审计小结 dz&8$(f,  
audit team                                         审计小组
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audit test                                    审计测试 fD]}&xc  
audit trail                                          审计轨迹 8`kK)iCq  
audit work                                        审计工作 9:IVSD&"Rf  
audit working paper                                 审计工作底稿 6:#zlKYJ  
audited financial statement                        审计会计报表，已审计财务报表 8"Hy'JA$O  
Auditing Guidelines (the～)                      审计规范指南 > QDmSy*&  
auditing standards                             审计准则 Hq3"OMGq  
audit-oriented working paper                          (审计)业务类工作底稿 >2,x#RQs  
authorisation                                     授权 h /@G[5E  
authorisation of transaction                       交易的授权 OT&J OTk\  
availability                                         可获得性 (n| PLi  
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balance                                      余额；差额；平衡 {-09,Q
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balance sheet                                    资产负债表 v&D^N9hy9  
bank                                                 银行 ^ ,d!K2`  
bank account                                    银行账户，银行户头 w?Cqe N  
bank statement                                 银行对账单 7q^osOj"  
barter transaction                              易货交易，以物换物交易 D:/^T
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basis of audit                                    审计依据 \f5$L`  
basis of preparation                                (会计报表的)编制基础 5O%Q*\(  
book of account                               账目，账簿 YJ3aJ^m#E  
borrowing                                         借款，贷款，借债 M6[&od  
branch                                              分支，分支机构，分店 bM;=
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brought forward                                (账户余额等的)承上年，承上期，承上页 `rN,*kcP  
budget                                              预算 R6r'[-B2  
building                                      建筑物；大楼 T'"aStt6  
business conditions                                  业务情况，经营情况 Q &<:W4N*  
business licence                               (企业等的)营业执照 mw-0n  
business relation                                业务关系 /Q8E12  
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