[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 ^SL}wC x  
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审计词汇英汉对照 {10+(Vl  
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ability to continue as a going concern               持续经营能力 hE3jb.s( >  
acceptability                                     可接受性，可接受程度 [>Qs MUvak  
acceptable level of detection risk                     检查风险的可接受水平 {&A T}7  
acceptance of engagement                       接受委托 =P+wp{?AN|  
accepting the engagement for the first time              首次接受委托 ]KII?{<k  
access to asset                                         对资产的接触 fJN9+l  
according to                                     根据，依据，依照 t"@|;uPAu  
account balance                                账户余额 %L,,  
account for                                       对……进行会计处理，核算；解释 c\?/^xr'!}  
accounting                                        会计，会计学 pmXWI`s  
accounting advisory serve                        会计咨询服务 }&^bR)=  
accounting firm                                 会计师事务所 %4g4 C#  
accounting information                      会计信息，会计资料 N pIlQaMo4  
accounting period                             会计期间 q\
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accounting policies                                   会计政策 \V7x3*nA  
accounting professional bodies                 会计职业组织，会计职业团体 Q0cf]  
accounting records                                   会计记录 6Yi,%#  
accounting responsibility                           会计责任 53#5p;k  
accounting service                             会计服务 =:T:9Y_i  
accounting standards                                会计准则 P6Ol+SI#m  
Accounting Standards for Business Enterprises       企业会计准则 cN(QTbyl6Q  
accounting system                             会计系统 &b:Zln.j  
accounting treatment                                会计处理 zCN;LpbEJY  
accuracy                                    准确性，精确性 7PPsEU:rf  
additional audit procedures                      追加审计程序 e&I.kC"j6  
addressee                                         收件人，收信人 { l~T~3/i  
Administration of State-owned Assets  (the～)     国有资产管理局 U%6lYna{M#  
administrative laws and regulations                 行政法规 A}+r;Y8[h  
adverse impact                                 不利影响，负面影响 ]5M Rp7  
adverse opinion                                反对意见 (?=(eo<N  
advisory group                                  咨询组，顾问组 .oOt(K+  
agency fee                                        代理费，代理费用 &]A1 _dy  
aggregate                                          总计，合计为…… |6G5 ?|  
alternation of document and record                 变造文件和记录 ~wV98u-N  
alternative audit procedures                      替代审计程序，备选审计程序 2+rao2  
amend                                              修改，修订 +Gs;3jC^  
amortisation                                      摊销 e5y`CXX  
analytical capacity                             分析能力 NQ{Z
   
analytical procedures                               分析性程序 B,qZwc|  
annual financial statements                        年度会计报表，年度财务报表 EG=>F1&M  
appendix                                          附录，附表 W5yu`Br  
applicable                                         适用的 HCZ%DBU96  
applicable laws and regulations                 适用的法规 'r3}=z4Y  
application systems                                  应用系统 %Y[/Ucdm  
apply consistently                              一贯地执行，一贯地实施 8U$UI  
appropriate                                       适当的，合适的； w9}IM149  
征用，挪用 X=}0+W  
appropriate authorization                          适当的授权 z?g4^0e  
appropriateness of audit evidence                    审计证据的适当性 h*'5h!  
approval                                    批准，核准 zm.sX~j  
assertion                                    (会计报表上的)认定；确认 7"
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 v2<gkCK^  
asset restructuring                             资产重组 H`..)zL|  
assignment of duties                                 职责的划分 6:X\vw  
assistant                                     助理，助理人员 aPMM:RP`  
associated company                                 联属公司，联营公司 jYx(  
association                                        联合，结合；协会，社团 %zVv3p:  
assumption                                       假设，假定 (8/xSOZ[  
at a given date                                         在某一特定时日 m$j;FKz+|  
attestation                                         鉴证，公证 Q|r1.  
attestation service                             鉴证服务 D*b|(Oi  
audit adjustment                                审计调整 >sY+Y22U  
audit areas                                        审计领域 X0L{#U  
audit conclusion                                审计结论 JG$J,!.\  
audit effectiveness                             审计效果 vCr$miZ  
audit efficiency                                  审计效率 CawVC*b3  
audit engagement letter                      审计业务约定书 Y)5}bmL
 
audit evidence                                          审计证据 K~N[^pF  
audit fee                                    审计费 ~UFsiVpL  
audit files                                          审计档案 a_j#l(] 9  
audit findings                                     审计中发现的事项 +#9 (T  
audit implementation stage                        审计实施阶段 G7xjW6^T  
audit mark                                        审计标识 4H'&5  
audit materiality                                 审计重要性 b8Sl3F?
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audit method                                     审计方法 ~|]\.^B  
audit objective                                         审计目标，审计目的 nr6U> KR^  
audit of financial statements                      会计报表审计，财务报表审计 jl7-"V>j?;  
audit opinion                                     审计意见 Qk?Jy<Ra  
audit period                                      被审计期间，被审计年度 "a H]4DO  
audit plan                                          审计计划 ~)(Dm+vZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 S}yb
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audit planning stage                                  审计计划阶段 l0)6[yXK  
audit procedure                                审计程序 C*zdHzMj  
audit programme                               审计程序表，具体审计计划 ~0:c{v;4  
audit report                                       审计报告 &KwtvUN{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 81C?U5  
audit report with a qualified opinion                 有保留意见的审计报告 -': tpJk  
audit report with an adverse opinion                否定意见的审计报告 SJ e;T  
audit report with dual dates                      双重日期审计报告 m#P&Yd4T  
audit reporting stage                                 审计报告阶段 P]^] T}5  
audit responsibility                                   审计责任 ;#  
audit results                                      审计结果 EwsJa3 `  
audit risk                                          审计风险 |'#NDFI>}  
audit sampling                                          审计抽样 ru L
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audit sampling techniques                         审计抽样方法，审计抽样技术 OW^7aw(N6  
audit strategies                                  审计策略 zc5_;!t  
audit summary                                         审计总结，审计小结 X[}%iEWzT  
audit team                                         审计小组 MR: {Ps&,  
audit test                                    审计测试 F[Up  
audit trail                                          审计轨迹 2q bpjm  
audit work                                        审计工作 L x&ZWF$  
audit working paper                                 审计工作底稿 j/\XeG>  
audited financial statement                        审计会计报表，已审计财务报表 $cedO']  
Auditing Guidelines (the～)                      审计规范指南 S{06bLXU"  
auditing standards                             审计准则 4kEFbzwx  
audit-oriented working paper                          (审计)业务类工作底稿 =XB)sC%  
authorisation                                     授权 =lnz5H  
authorisation of transaction                       交易的授权 8B5%IgA  
availability                                         可获得性 Uyh#g^r  
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balance                                      余额；差额；平衡 k zT'  
balance sheet                                    资产负债表 gsAO<Fy  
bank                                                 银行 8jk*N  
bank account                                    银行账户，银行户头 dLq!t@?iu>  
bank statement                                 银行对账单 7Fx8&Z  
barter transaction                              易货交易，以物换物交易 PE>_;k-@k  
basis of audit                                    审计依据 *W
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basis of preparation                                (会计报表的)编制基础 ]n_A~Yr  
book of account                               账目，账簿 Yv)/DsSyL  
borrowing                                         借款，贷款，借债 Fu$otMw%l  
branch                                              分支，分支机构，分店 uQlVzN.?  
brought forward                                (账户余额等的)承上年，承上期，承上页 'n=D$j]X  
budget                                              预算 @{G(.S  
building                                      建筑物；大楼 bPEAG=l"-  
business conditions                                  业务情况，经营情况 K;~dZ  
business licence                               (企业等的)营业执照 7pNh|#Uv'  
business relation                                业务关系 2=  _.K(  
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