[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 5^qI6
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审计词汇英汉对照 \ 7RP6o  
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ability to continue as a going concern               持续经营能力 >Tw|SK+3  
acceptability                                     可接受性，可接受程度 3/iGSG`  
acceptable level of detection risk                     检查风险的可接受水平 /J ^yOR9  
acceptance of engagement                       接受委托 ~e|~c<!z8@  
accepting the engagement for the first time              首次接受委托 uXXwMc<p  
access to asset                                         对资产的接触 )l^w _;  
according to                                     根据，依据，依照 Y%2<}3P  
account balance                                账户余额 V
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account for                                       对……进行会计处理，核算；解释 _15r!RZ:1  
accounting                                        会计，会计学 UhNeY{6  
accounting advisory serve                        会计咨询服务 UPH:$Fk&  
accounting firm                                 会计师事务所 YQ&Xd/z-  
accounting information                      会计信息，会计资料 >>p3#~/  
accounting period                             会计期间 p\Jz<dkN1  
accounting policies                                   会计政策 YDP<  
accounting professional bodies                 会计职业组织，会计职业团体 EI'(  
accounting records                                   会计记录 -YD6  
accounting responsibility                           会计责任 ;L|%H/SH  
accounting service                             会计服务 {J MFCc[  
accounting standards                                会计准则 ;sDFTKf  
Accounting Standards for Business Enterprises       企业会计准则 w _n)*he)z  
accounting system                             会计系统 2%QY~Ku~  
accounting treatment                                会计处理 +PjH2  
accuracy                                    准确性，精确性 ^8DC W`V  
additional audit procedures                      追加审计程序 6tVB}UKs  
addressee                                         收件人，收信人 m3,i{  
Administration of State-owned Assets  (the～)     国有资产管理局 DJhi>!xJ  
administrative laws and regulations                 行政法规 0]&~ddL  
adverse impact                                 不利影响，负面影响 BDpeA
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adverse opinion                                反对意见 xI$B",?(  
advisory group                                  咨询组，顾问组 ~nw]q<7r  
agency fee                                        代理费，代理费用 .Um.dXBYU  
aggregate                                          总计，合计为…… 1qtu,yIf  
alternation of document and record                 变造文件和记录 u9J;OsnHK  
alternative audit procedures                      替代审计程序，备选审计程序 +c?1\{
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amend                                              修改，修订 t\X5B]EZ  
amortisation                                      摊销 zgV{S Qo  
analytical capacity                             分析能力 Ga "t4[=I  
analytical procedures                               分析性程序 y8VLFe;  
annual financial statements                        年度会计报表，年度财务报表 d n3sh<  
appendix                                          附录，附表 a
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applicable                                         适用的 mJl|dk_ c  
applicable laws and regulations                 适用的法规 b k 30d  
application systems                                  应用系统 k1W q$KCwG  
apply consistently                              一贯地执行，一贯地实施 wj/OYnMw  
appropriate                                       适当的，合适的； 4$C:r&K  
征用，挪用 j"hfsA<_I  
appropriate authorization                          适当的授权 1t6VS3  
appropriateness of audit evidence                    审计证据的适当性 7YrX3Hx8  
approval                                    批准，核准 YQLp#  
assertion                                    (会计报表上的)认定；确认 _Uc le  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j'
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asset                                                 资产，财产 s%GhjWZS  
asset restructuring                             资产重组 CNQ>J`4  
assignment of duties                                 职责的划分 s${ew.eW  
assistant                                     助理，助理人员 {fmSmD  
associated company                                 联属公司，联营公司 L'M'I0"/  
association                                        联合，结合；协会，社团 `L/\F,  
assumption                                       假设，假定 rfku]A$  
at a given date                                         在某一特定时日 jNBvy1  
attestation                                         鉴证，公证 Mt"j<
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attestation service                             鉴证服务 hKj"Lb9 ]  
audit adjustment                                审计调整 &N.D!7X  
audit areas                                        审计领域 #**vIwX-Q  
audit conclusion                                审计结论 ED[`Y.;  
audit effectiveness                             审计效果 d#'aTmu!  
audit efficiency                                  审计效率 zo4 IY`3  
audit engagement letter                      审计业务约定书 |]y]K%  
audit evidence                                          审计证据 6SJ  
audit fee                                    审计费 B_$hi=?TTd  
audit files                                          审计档案 d ]R&mp|'  
audit findings                                     审计中发现的事项 'tm%3` F  
audit implementation stage                        审计实施阶段 B@U;[cO&  
audit mark                                        审计标识 5srj|'ja  
audit materiality                                 审计重要性 $)8b)Tb  
audit method                                     审计方法 [oqb@J2  
audit objective                                         审计目标，审计目的 Z:j6AF3;  
audit of financial statements                      会计报表审计，财务报表审计 3Uw}!>`%  
audit opinion                                     审计意见 C7:;<<"P  
audit period                                      被审计期间，被审计年度 VPBlU
 
audit plan                                          审计计划 PZ06 _  
audit planning                                    编制审计计划，制定审计计划，审计计划 {]ie|>'=C  
audit planning stage                                  审计计划阶段 U51C /A  
audit procedure                                审计程序 wC{?@h  
audit programme                               审计程序表，具体审计计划 (r78AZ  
audit report                                       审计报告 sTv;Ogs.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +X #JCLD  
audit report with a qualified opinion                 有保留意见的审计报告 b+7 !$  
audit report with an adverse opinion                否定意见的审计报告 qD0sD2 x  
audit report with dual dates                      双重日期审计报告 p}I,!~}  
audit reporting stage                                 审计报告阶段 QU{ |S.\  
audit responsibility                                   审计责任 D; i%J  
audit results                                      审计结果 jg%HaA<zO  
audit risk                                          审计风险 %\<SSp^n  
audit sampling                                          审计抽样 4AA3D!$  
audit sampling techniques                         审计抽样方法，审计抽样技术 /a@gE^TM  
audit strategies                                  审计策略 <O+T 4.z  
audit summary                                         审计总结，审计小结 ksb.]P d.  
audit team                                         审计小组 RHe'L36W  
audit test                                    审计测试 98O0M#|d  
audit trail                                          审计轨迹 walQo^<  
audit work                                        审计工作 ':Avh|q3N  
audit working paper                                 审计工作底稿 gK7bP'S8H  
audited financial statement                        审计会计报表，已审计财务报表 d'y\~M9(  
Auditing Guidelines (the～)                      审计规范指南 nZ7FG  
auditing standards                             审计准则 8y:c3jzP_  
audit-oriented working paper                          (审计)业务类工作底稿 y{{7)G  
authorisation                                     授权 Ed
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authorisation of transaction                       交易的授权 :s(vn Ie^  
availability                                         可获得性 ?2LRMh")$  
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balance                                      余额；差额；平衡 fZ8at  
balance sheet                                    资产负债表 %z9eVkPI~  
bank                                                 银行 EkWipF(  
bank account                                    银行账户，银行户头 OZ,%T9vP  
bank statement                                 银行对账单 )}`3haG  
barter transaction                              易货交易，以物换物交易 x.J% c[Q8  
basis of audit                                    审计依据 N i\*<:_  
basis of preparation                                (会计报表的)编制基础 "lU%Pm]>  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 q4Z9;^S  
branch                                              分支，分支机构，分店 2pu8')'P  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ro1b (+H  
budget                                              预算 H#zsk*=QD  
building                                      建筑物；大楼 ~
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business conditions                                  业务情况，经营情况 b d!|/Lk  
business licence                               (企业等的)营业执照 !w+A3Z>V  
business relation                                业务关系 r0 mXRZC  
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