[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 ]DvO:tM  
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审计词汇英汉对照 F_ 7H!F  
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ability to continue as a going concern               持续经营能力 ukuo:P<a  
acceptability                                     可接受性，可接受程度 |xr\H8:(!  
acceptable level of detection risk                     检查风险的可接受水平 -$<O\5cAQ  
acceptance of engagement                       接受委托 D H ^T x  
accepting the engagement for the first time              首次接受委托 ogeL[7  
access to asset                                         对资产的接触 m"-[".-l-  
according to                                     根据，依据，依照 ~%#mK:+  
account balance                                账户余额 G",.,Px  
account for                                       对……进行会计处理，核算；解释 yg;_.4TpIO  
accounting                                        会计，会计学 i2Jq|9,g  
accounting advisory serve                        会计咨询服务 6+dn*_[Z6  
accounting firm                                 会计师事务所 (0N
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accounting information                      会计信息，会计资料 =
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accounting period                             会计期间 c 5`U S
 
accounting policies                                   会计政策  m@rSz  
accounting professional bodies                 会计职业组织，会计职业团体 Vv*NFJ|  
accounting records                                   会计记录 XD-^w_  
accounting responsibility                           会计责任 X6RQqen3:  
accounting service                             会计服务 8cm@a*2%  
accounting standards                                会计准则 9.M{M06;  
Accounting Standards for Business Enterprises       企业会计准则 ohc1 ~?3b  
accounting system                             会计系统 59rY[&|  
accounting treatment                                会计处理 LH]CUfUrUE  
accuracy                                    准确性，精确性 ~ eN8|SR  
additional audit procedures                      追加审计程序 Vf-5&S&9  
addressee                                         收件人，收信人 jN/C'\QL  
Administration of State-owned Assets  (the～)     国有资产管理局 )%Y IGV; &  
administrative laws and regulations                 行政法规 $E(XjuS  
adverse impact                                 不利影响，负面影响 vt]F U<  
adverse opinion                                反对意见 noNm^hFL  
advisory group                                  咨询组，顾问组 A xCI 0  
agency fee                                        代理费，代理费用 xi'<y  
aggregate                                          总计，合计为…… W"hcaa,&  
alternation of document and record                 变造文件和记录 )u @c3?$6  
alternative audit procedures                      替代审计程序，备选审计程序 6J%iZ  
amend                                              修改，修订 (U87}}/l  
amortisation                                      摊销 SFjU0*B$  
analytical capacity                             分析能力  oYX{R  
analytical procedures                               分析性程序 ;?IT)sNY  
annual financial statements                        年度会计报表，年度财务报表 3@5p"X  
appendix                                          附录，附表 /N^~U&7  
applicable                                         适用的 b;9
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applicable laws and regulations                 适用的法规 *M~.3$NN  
application systems                                  应用系统 $W!]fcZlB  
apply consistently                              一贯地执行，一贯地实施 oEzDMImJ5  
appropriate                                       适当的，合适的； zp=!8Av  
征用，挪用 o;J;*~g  
appropriate authorization                          适当的授权 r(uP!n1+  
appropriateness of audit evidence                    审计证据的适当性 y7zkAXhJ  
approval                                    批准，核准 l+ T,2sd  
assertion                                    (会计报表上的)认定；确认 E`p 'L!z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p/|(,)'+jx  
asset                                                 资产，财产 )&Z>@S^  
asset restructuring                             资产重组 DB
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assignment of duties                                 职责的划分 q#1X[A()  
assistant                                     助理，助理人员 D6=HYqdj  
associated company                                 联属公司，联营公司 p$!@I  
association                                        联合，结合；协会，社团 _J"mR]I+  
assumption                                       假设，假定 n@B{vyy  
at a given date                                         在某一特定时日 rB]W,8~%  
attestation                                         鉴证，公证 9[>Lp9l'  
attestation service                             鉴证服务 Y">4Qx4W  
audit adjustment                                审计调整 t.3\/  
audit areas                                        审计领域 V;*pL1  
audit conclusion                                审计结论 hhq$g{+[  
audit effectiveness                             审计效果 `*9EKj  
audit efficiency                                  审计效率  tSw>@FM  
audit engagement letter                      审计业务约定书 ]Ti$ztJ  
audit evidence                                          审计证据 t*z' c  
audit fee                                    审计费 \j:gr>4  
audit files                                          审计档案 +Hy4s[_|  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 +rQg7a}  
audit mark                                        审计标识 ec?1c&E  
audit materiality                                 审计重要性 }|He?[TR  
audit method                                     审计方法 T0L+z/N_m.  
audit objective                                         审计目标，审计目的 !V(`ZH  
audit of financial statements                      会计报表审计，财务报表审计  Rkv  
audit opinion                                     审计意见 m'.T2e.u  
audit period                                      被审计期间，被审计年度 }=pOiILvD  
audit plan                                          审计计划 cHn;}l!I  
audit planning                                    编制审计计划，制定审计计划，审计计划 eJf>"IF-  
audit planning stage                                  审计计划阶段 j7sU0"7^  
audit procedure                                审计程序 U(A4v0T  
audit programme                               审计程序表，具体审计计划 F^ TAd  
audit report                                       审计报告 ~|=rwDBZ8l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;l`X!3  
audit report with a qualified opinion                 有保留意见的审计报告 2E$i_jc  
audit report with an adverse opinion                否定意见的审计报告 vU9~[I`^p  
audit report with dual dates                      双重日期审计报告 x(yX0 ,P/7  
audit reporting stage                                 审计报告阶段 (wlfMiO  
audit responsibility                                   审计责任 El1:?4;  
audit results                                      审计结果 O2@" w23  
audit risk                                          审计风险 8DL h k  
audit sampling                                          审计抽样 ![q}BU4  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 )6C` &Mj  
audit summary                                         审计总结，审计小结 ;x RjQR
 
audit team                                         审计小组 BGA%"b  
audit test                                    审计测试 _s@bz|yqw  
audit trail                                          审计轨迹 5^o3y.J?P  
audit work                                        审计工作 _3KZME  
audit working paper                                 审计工作底稿 u mqKFM$  
audited financial statement                        审计会计报表，已审计财务报表 %d-`71|lG^  
Auditing Guidelines (the～)                      审计规范指南 hqWPf  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 Ku&*`dME  
authorisation                                     授权 J2Y 3er  
authorisation of transaction                       交易的授权 /\TlO.B=  
availability                                         可获得性 lSs^A@s  
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balance                                      余额；差额；平衡 ]#M/$?!]g2  
balance sheet                                    资产负债表 Yg|l?d"  
bank                                                 银行 S]. Ft/+H  
bank account                                    银行账户，银行户头 0JrK/Ma3  
bank statement                                 银行对账单 zdT->%  
barter transaction                              易货交易，以物换物交易 uJm#{[  
basis of audit                                    审计依据 )MMhlcNC  
basis of preparation                                (会计报表的)编制基础 [ArO$X3\  
book of account                               账目，账簿 y 2cL2c$BT  
borrowing                                         借款，贷款，借债 SkriX
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branch                                              分支，分支机构，分店 kkHTbn=!  
brought forward                                (账户余额等的)承上年，承上期，承上页 hQP6@KIe)  
budget                                              预算 \&# p1K(H  
building                                      建筑物；大楼 &s2#1  
business conditions                                  业务情况，经营情况  =05iW  
business licence                               (企业等的)营业执照 Y]M^n&f
 
business relation                                业务关系 EK:Y2WZ  
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