[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 @X6|[r&Z  
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审计词汇英汉对照 wuTCdBu6hU  
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ability to continue as a going concern               持续经营能力 :}18G}B  
acceptability                                     可接受性，可接受程度 JSQ*8wDcl  
acceptable level of detection risk                     检查风险的可接受水平 U-EX)S^T[{  
acceptance of engagement                       接受委托 C&ivjFf  
accepting the engagement for the first time              首次接受委托 g1`/xJz|  
access to asset                                         对资产的接触 #Rdq^TGMi;  
according to                                     根据，依据，依照  ]=g|e  
account balance                                账户余额 W[3)B(Vq<E  
account for                                       对……进行会计处理，核算；解释 IK-E{,iK
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accounting                                        会计，会计学 6'6@VB  
accounting advisory serve                        会计咨询服务 <WGl4#(k  
accounting firm                                 会计师事务所 'yM)>]u"  
accounting information                      会计信息，会计资料 jsvD[\P  
accounting period                             会计期间 y]
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accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 :22IY>p  
accounting records                                   会计记录 eMvb*X6  
accounting responsibility                           会计责任 @.X}S"yr  
accounting service                             会计服务 (UV+/[,  
accounting standards                                会计准则 3rZ"T  
Accounting Standards for Business Enterprises       企业会计准则 1XO*yZF  
accounting system                             会计系统 %?EOD=e=  
accounting treatment                                会计处理 g~@0p7]Y  
accuracy                                    准确性，精确性 5yQv(<~*G
 
additional audit procedures                      追加审计程序 VBssn]w  
addressee                                         收件人，收信人 ZCMB]bL-e  
Administration of State-owned Assets  (the～)     国有资产管理局 y6o^ Knl  
administrative laws and regulations                 行政法规 RfwTqw4@  
adverse impact                                 不利影响，负面影响 ?fEX&t,'  
adverse opinion                                反对意见 OI.2CF
 
advisory group                                  咨询组，顾问组 (r.{v@h,dV  
agency fee                                        代理费，代理费用 1a90S*M  
aggregate                                          总计，合计为…… aM9St !i  
alternation of document and record                 变造文件和记录 UG>OL2m>5  
alternative audit procedures                      替代审计程序，备选审计程序 G1~|$X@@  
amend                                              修改，修订 *[7,@S/<F  
amortisation                                      摊销 ~&~%qu  
analytical capacity                             分析能力 u hP0Zwn  
analytical procedures                               分析性程序 q9oF8&O,  
annual financial statements                        年度会计报表，年度财务报表 Y(SgfWeK@1  
appendix                                          附录，附表 685o1c|  
applicable                                         适用的  #~.i\|VL  
applicable laws and regulations                 适用的法规 Q[p0bD
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application systems                                  应用系统 Em@h5V  
apply consistently                              一贯地执行，一贯地实施 k&DHQvfB  
appropriate                                       适当的，合适的； \sC
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征用，挪用 @U:T}5)wc  
appropriate authorization                          适当的授权 tb0XXEE  
appropriateness of audit evidence                    审计证据的适当性 n a2"Sy=Yi  
approval                                    批准，核准 uPV,-rm[F_  
assertion                                    (会计报表上的)认定；确认 %i%Xi+{3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AEnS_Q  
asset                                                 资产，财产 im+2)9f  
asset restructuring                             资产重组 =,[46 ;q  
assignment of duties                                 职责的划分 G"TPu_g  
assistant                                     助理，助理人员 H]=3^g64  
associated company                                 联属公司，联营公司 ".xai.trr  
association                                        联合，结合；协会，社团 dtM
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assumption                                       假设，假定 vtmO  
at a given date                                         在某一特定时日 5.[{PJ]bq  
attestation                                         鉴证，公证 pLzsL>6h  
attestation service                             鉴证服务 !Y]}&
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audit adjustment                                审计调整 !qcu-d5b  
audit areas                                        审计领域 B0z.
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audit conclusion                                审计结论 kFM'?L&  
audit effectiveness                             审计效果 {u.V8%8  
audit efficiency                                  审计效率 Uzb"$Ue4  
audit engagement letter                      审计业务约定书 [l #WS  
audit evidence                                          审计证据 sD{b0mZT  
audit fee                                    审计费 o@LjSQ5!  
audit files                                          审计档案 F`I-G~e  
audit findings                                     审计中发现的事项 R

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audit implementation stage                        审计实施阶段 mZ;yk(  
audit mark                                        审计标识 I9F[b#'Pn  
audit materiality                                 审计重要性 P1) 80<t  
audit method                                     审计方法 U-FA^c;  
audit objective                                         审计目标，审计目的 &{]%=stI  
audit of financial statements                      会计报表审计，财务报表审计 ;7`<.y  
audit opinion                                     审计意见 ri JyH;)  
audit period                                      被审计期间，被审计年度 b7AuKY{L  
audit plan                                          审计计划 M2@q
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audit planning                                    编制审计计划，制定审计计划，审计计划 )i_FU~ LRq  
audit planning stage                                  审计计划阶段 5h:SH]tn8]  
audit procedure                                审计程序 7-o=E=  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 kmc9P&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @5?T]V g  
audit report with a qualified opinion                 有保留意见的审计报告 rIb[gm)Rk  
audit report with an adverse opinion                否定意见的审计报告 b(Z%#*e  
audit report with dual dates                      双重日期审计报告 "ZyHt HAK  
audit reporting stage                                 审计报告阶段 ImV54
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audit responsibility                                   审计责任 n~&R_"mv(  
audit results                                      审计结果 rd,mbH[<C  
audit risk                                          审计风险 6ZG)`u".("  
audit sampling                                          审计抽样 "}OFwes
  
audit sampling techniques                         审计抽样方法，审计抽样技术 _).'SU)>  
audit strategies                                  审计策略 ,#wVqBEk  
audit summary                                         审计总结，审计小结 g Go  
audit team                                         审计小组 0[1!K&(L  
audit test                                    审计测试 'o7PIhD"  
audit trail                                          审计轨迹 kuH;AMdv  
audit work                                        审计工作 D@^F6am%  
audit working paper                                 审计工作底稿 VNYLps@4H  
audited financial statement                        审计会计报表，已审计财务报表 %C3cdy_c  
Auditing Guidelines (the～)                      审计规范指南 *}_/:\v  
auditing standards                             审计准则 kQ#eWk J,  
audit-oriented working paper                          (审计)业务类工作底稿 @l(Y6m|v\  
authorisation                                     授权 9#iDrZW  
authorisation of transaction                       交易的授权 &16bZw  
availability                                         可获得性 E kL\~^  
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balance                                      余额；差额；平衡 *2AQ'%U~  
balance sheet                                    资产负债表 wFJK!9KA8  
bank                                                 银行 oba*w;  
bank account                                    银行账户，银行户头 OpL6Y+<  
bank statement                                 银行对账单 + kF[Oh#  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 eYcx+BJ  
basis of preparation                                (会计报表的)编制基础 4w z 6%  
book of account                               账目，账簿 aqM_t  
borrowing                                         借款，贷款，借债 og\XLJ}_  
branch                                              分支，分支机构，分店 ? w?k-v  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?:FotnU*p  
budget                                              预算 JG<3,>@%  
building                                      建筑物；大楼 5i^vN"J  
business conditions                                  业务情况，经营情况 %f-<ol  
business licence                               (企业等的)营业执照 +zD'r5  
business relation                                业务关系 %8*d)AB:  
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