[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 n'[>h0  
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审计词汇英汉对照 {vdY(  
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ability to continue as a going concern               持续经营能力 |AS~sjWSJ  
acceptability                                     可接受性，可接受程度 nw(R=C  
acceptable level of detection risk                     检查风险的可接受水平 L7R!,  
acceptance of engagement                       接受委托 }QBL{\E!  
accepting the engagement for the first time              首次接受委托 $9P=  
access to asset                                         对资产的接触 7M8cF>o  
according to                                     根据，依据，依照 -[}Aka,f!  
account balance                                账户余额 q3 C  
account for                                       对……进行会计处理，核算；解释 (4?^X  
accounting                                        会计，会计学 QAAuFZs  
accounting advisory serve                        会计咨询服务 5zh6l+S[  
accounting firm                                 会计师事务所 0!oqP1  
accounting information                      会计信息，会计资料 "!CV
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accounting period                             会计期间 c-_1tSh}  
accounting policies                                   会计政策 [5ncBY*A7  
accounting professional bodies                 会计职业组织，会计职业团体 n.t5:SW  
accounting records                                   会计记录 Mdq|:^px  
accounting responsibility                           会计责任 -*Tf
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accounting service                             会计服务 RA?_j$  
accounting standards                                会计准则 maeQ'Sv_&  
Accounting Standards for Business Enterprises       企业会计准则 [XttT  
accounting system                             会计系统 eK5~YM:o  
accounting treatment                                会计处理 :s\zk^h?  
accuracy                                    准确性，精确性 ^VW]Qr!  
additional audit procedures                      追加审计程序 K1o>>388G  
addressee                                         收件人，收信人 KDP"z  
Administration of State-owned Assets  (the～)     国有资产管理局 ]_|'N7J  
administrative laws and regulations                 行政法规 zliMG=6  
adverse impact                                 不利影响，负面影响 $2+s3)  
adverse opinion                                反对意见 ?|WoNA~j}`  
advisory group                                  咨询组，顾问组 QO0@Ax\b  
agency fee                                        代理费，代理费用 :,M+njcFc  
aggregate                                          总计，合计为…… 9HEqB0|ZRu  
alternation of document and record                 变造文件和记录 _`gkYu3R+  
alternative audit procedures                      替代审计程序，备选审计程序 bRrSd:e  
amend                                              修改，修订 (EvYrm4  
amortisation                                      摊销 5*+DN U@  
analytical capacity                             分析能力 VrLp5?Bh  
analytical procedures                               分析性程序 ` &bF@$((  
annual financial statements                        年度会计报表，年度财务报表 d
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appendix                                          附录，附表  v\CBw"  
applicable                                         适用的 I?E+  
applicable laws and regulations                 适用的法规 FPkk\[EU  
application systems                                  应用系统 pJs`/  
apply consistently                              一贯地执行，一贯地实施 ID`Ot{ y  
appropriate                                       适当的，合适的； h Ypj  
征用，挪用 Pksr9"Ah  
appropriate authorization                          适当的授权 < Np Mv!g  
appropriateness of audit evidence                    审计证据的适当性 $MGKGWx@E  
approval                                    批准，核准 60]VOQku  
assertion                                    (会计报表上的)认定；确认 cMF)2^w}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1L+hI=\O  
asset                                                 资产，财产 :3XvHL0rx  
asset restructuring                             资产重组 UJQTArf  
assignment of duties                                 职责的划分 d}tmZ*q  
assistant                                     助理，助理人员 ,A7:zxnc.V  
associated company                                 联属公司，联营公司 yz!L:1DG  
association                                        联合，结合；协会，社团 EpKZ.lCU  
assumption                                       假设，假定 %rJDpB{  
at a given date                                         在某一特定时日 65JG#^)KaX  
attestation                                         鉴证，公证 8_w6 % md  
attestation service                             鉴证服务 0Ze&GK'Hf  
audit adjustment                                审计调整 _>]/.w2=  
audit areas                                        审计领域 jnbR}a=fJ  
audit conclusion                                审计结论 }!k?.(hpE  
audit effectiveness                             审计效果 EC0B6!C&7  
audit efficiency                                  审计效率 _ Pzgn@D  
audit engagement letter                      审计业务约定书 yUD@oOVC0  
audit evidence                                          审计证据 kTfRm^  
audit fee                                    审计费 YpXd5;'  
audit files                                          审计档案 G7|d$!%  
audit findings                                     审计中发现的事项 $[ S 33Q  
audit implementation stage                        审计实施阶段 <}A6 )=T  
audit mark                                        审计标识 E2d
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audit materiality                                 审计重要性 `7y3C\zyQ  
audit method                                     审计方法 @%2crJnkS  
audit objective                                         审计目标，审计目的 wJJ|]^0.  
audit of financial statements                      会计报表审计，财务报表审计 Lg(G&ljE@k  
audit opinion                                     审计意见 H.]V-|U  
audit period                                      被审计期间，被审计年度 BeQ'\#q,  
audit plan                                          审计计划 v;G/8>GRy  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~PQR_?1  
audit planning stage                                  审计计划阶段 r>|S4O  
audit procedure                                审计程序 }Hg\ tj}i  
audit programme                               审计程序表，具体审计计划 iG"v  
audit report                                       审计报告 !KJ X$?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :UH*Wft1  
audit report with a qualified opinion                 有保留意见的审计报告 #:yAi_Ct  
audit report with an adverse opinion                否定意见的审计报告 H1%o)'Kut4  
audit report with dual dates                      双重日期审计报告 U';)]vB$  
audit reporting stage                                 审计报告阶段 qi7*Jjk>90  
audit responsibility                                   审计责任 1|-C(UW>  
audit results                                      审计结果 #K@!jh)y^  
audit risk                                          审计风险 bv(+$YR  
audit sampling                                          审计抽样 "N_@q2zF  
audit sampling techniques                         审计抽样方法，审计抽样技术 |oSt%lQ1  
audit strategies                                  审计策略 T,a{mi.hNR  
audit summary                                         审计总结，审计小结 v(JjvN21  
audit team                                         审计小组 B*3_m _a  
audit test                                    审计测试 MI l\Bn  
audit trail                                          审计轨迹 i( +Uvtgs  
audit work                                        审计工作 9}2/ko   
audit working paper                                 审计工作底稿 7Dl^5q.|  
audited financial statement                        审计会计报表，已审计财务报表  K "g{P  
Auditing Guidelines (the～)                      审计规范指南 9Z=hg[`]<
 
auditing standards                             审计准则  PBW_9&d  
audit-oriented working paper                          (审计)业务类工作底稿 {wt9/IlG1  
authorisation                                     授权 i$3#/*Y7_L  
authorisation of transaction                       交易的授权 y]obO|AH  
availability                                         可获得性 @ YW uW
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balance                                      余额；差额；平衡 MFO%F) 5  
balance sheet                                    资产负债表 N;P
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bank                                                 银行 RT'5i$q
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bank account                                    银行账户，银行户头 ]Hi1^Y<  
bank statement                                 银行对账单 rVsCJuxI  
barter transaction                              易货交易，以物换物交易 i=>`=. ~  
basis of audit                                    审计依据 5syzh S  
basis of preparation                                (会计报表的)编制基础 W^ask[4
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book of account                               账目，账簿 qkc,93B3  
borrowing                                         借款，贷款，借债 cdH`# X  
branch                                              分支，分支机构，分店 ^mI`P}5Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 X2| Z!  
budget                                              预算 @W(,|xE
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building                                      建筑物；大楼 =? q&/ cru  
business conditions                                  业务情况，经营情况 ujX
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business licence                               (企业等的)营业执照 1 rbc}e  
business relation                                业务关系 0L"uU3  
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