[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 Y:!/4GF  
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审计词汇英汉对照 @23R
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ability to continue as a going concern               持续经营能力 i=X*  
acceptability                                     可接受性，可接受程度 #"p1Qea$  
acceptable level of detection risk                     检查风险的可接受水平 )Z8"uRTb0  
acceptance of engagement                       接受委托 *J Y`.t  
accepting the engagement for the first time              首次接受委托 56=K@$L {F  
access to asset                                         对资产的接触 u->@|tEq  
according to                                     根据，依据，依照 <m/b]|  
account balance                                账户余额 7hN6IP*so  
account for                                       对……进行会计处理，核算；解释 8LQ59 K_WX  
accounting                                        会计，会计学 B==a  
accounting advisory serve                        会计咨询服务 %V<F<  
accounting firm                                 会计师事务所 ]Z$TzT&@%  
accounting information                      会计信息，会计资料 4&oXy,8LC  
accounting period                             会计期间 j*H;a ?Y  
accounting policies                                   会计政策 x<*IF,o  
accounting professional bodies                 会计职业组织，会计职业团体 '/u:,ar  
accounting records                                   会计记录 N[bR&#p  
accounting responsibility                           会计责任 6a%:zgkOpu  
accounting service                             会计服务 ~ACP%QM=  
accounting standards                                会计准则 tFvgvx\:  
Accounting Standards for Business Enterprises       企业会计准则 ),;D;LI{S  
accounting system                             会计系统 Ck3QrfM  
accounting treatment                                会计处理 o[6vxTH  
accuracy                                    准确性，精确性 <=m 30{;f  
additional audit procedures                      追加审计程序 L* khj3;  
addressee                                         收件人，收信人 o,CA;_  
Administration of State-owned Assets  (the～)     国有资产管理局 o!s%h!%L  
administrative laws and regulations                 行政法规 YV1a3  
adverse impact                                 不利影响，负面影响 iz9\D*or  
adverse opinion                                反对意见 OC?Zw@  
advisory group                                  咨询组，顾问组 u 5Eo  
agency fee                                        代理费，代理费用 cZaF f?]k  
aggregate                                          总计，合计为…… ?
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alternation of document and record                 变造文件和记录 o%Uu.P  
alternative audit procedures                      替代审计程序，备选审计程序 d DIQ+/mmg  
amend                                              修改，修订 4/HY[FT  
amortisation                                      摊销 ~tg1N^]
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analytical capacity                             分析能力 CQBT::  
analytical procedures                               分析性程序 H]tSb//qc  
annual financial statements                        年度会计报表，年度财务报表 -- i&"  
appendix                                          附录，附表 /63W\  
applicable                                         适用的 "M9TB. O  
applicable laws and regulations                 适用的法规 Ws^+7u  
application systems                                  应用系统 5Cc6, ]  
apply consistently                              一贯地执行，一贯地实施 g,n-s+
 
appropriate                                       适当的，合适的；
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征用，挪用 nW$A^  
appropriate authorization                          适当的授权  4 2Aje  
appropriateness of audit evidence                    审计证据的适当性 8S.')<-f  
approval                                    批准，核准 /FP~jV!z  
assertion                                    (会计报表上的)认定；确认 HUU >hq9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4Q$j]U&b  
asset                                                 资产，财产 & %N(kyp  
asset restructuring                             资产重组 *=$[}!YG  
assignment of duties                                 职责的划分 |'U,/
 
assistant                                     助理，助理人员 Z7/vrME6  
associated company                                 联属公司，联营公司 qa 6=W  
association                                        联合，结合；协会，社团 ~@[(N]=q  
assumption                                       假设，假定 *D=K{bUe'  
at a given date                                         在某一特定时日 69[V <1  
attestation                                         鉴证，公证 E6'8Zb  
attestation service                             鉴证服务 4NpHX+=P  
audit adjustment                                审计调整 B#HnPUUK  
audit areas                                        审计领域 A+0T"2  
audit conclusion                                审计结论  &7L~PZ  
audit effectiveness                             审计效果 $:f
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audit efficiency                                  审计效率 ]PR|d\O  
audit engagement letter                      审计业务约定书 `"xk,fVYd  
audit evidence                                          审计证据 O%YjWb  
audit fee                                    审计费 z3^RUoGU  
audit files                                          审计档案 I;Al?&uw  
audit findings                                     审计中发现的事项 #joF{M{  
audit implementation stage                        审计实施阶段 -d|BO[4j  
audit mark                                        审计标识 ?-pxte8  
audit materiality                                 审计重要性 9"WRIHt'c  
audit method                                     审计方法 8`:M\*  
audit objective                                         审计目标，审计目的 YHETI~'j.  
audit of financial statements                      会计报表审计，财务报表审计 F
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audit opinion                                     审计意见 /;(<fh<bY  
audit period                                      被审计期间，被审计年度 5*JV )[  
audit plan                                          审计计划 &q4ox71  
audit planning                                    编制审计计划，制定审计计划，审计计划 DgDSVFk ~  
audit planning stage                                  审计计划阶段 "NxOOL L  
audit procedure                                审计程序 vx04h ~  
audit programme                               审计程序表，具体审计计划 v$t {o{3  
audit report                                       审计报告 fzLANya  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 NlA*\vco  
audit report with a qualified opinion                 有保留意见的审计报告 qAUaF;{  
audit report with an adverse opinion                否定意见的审计报告 a4yOe*Ak,F  
audit report with dual dates                      双重日期审计报告 rU; g0'4e  
audit reporting stage                                 审计报告阶段 d>^~9X  
audit responsibility                                   审计责任 AU0$A403  
audit results                                      审计结果 S#P+B*v  
audit risk                                          审计风险 ,"@w>WL<9  
audit sampling                                          审计抽样 VKT@2HjNT`  
audit sampling techniques                         审计抽样方法，审计抽样技术 jZa25Z00  
audit strategies                                  审计策略 @ L\-ZWq  
audit summary                                         审计总结，审计小结 ])N|[|$  
audit team                                         审计小组 `if
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audit test                                    审计测试 h^['rmd  
audit trail                                          审计轨迹 XXXljh6  
audit work                                        审计工作 !$D&6M|C8l  
audit working paper                                 审计工作底稿 G5!|y#T  
audited financial statement                        审计会计报表，已审计财务报表 vAi"$e  
Auditing Guidelines (the～)                      审计规范指南 {GUb'J  
auditing standards                             审计准则 '!pAnsXfO  
audit-oriented working paper                          (审计)业务类工作底稿 =ZG<BG_  
authorisation                                     授权 XlRw Z/Wc  
authorisation of transaction                       交易的授权 P\.WXe#j  
availability                                         可获得性 O-i4_YdVt  
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balance                                      余额；差额；平衡 e%pu.q\gK  
balance sheet                                    资产负债表 j -#E?&2  
bank                                                 银行 D`V6&_.p  
bank account                                    银行账户，银行户头 )i&%cyZw  
bank statement                                 银行对账单 AeN 3<|RN  
barter transaction                              易货交易，以物换物交易 .H ,pO#{;  
basis of audit                                    审计依据 ,
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basis of preparation                                (会计报表的)编制基础 '-`O. 4u  
book of account                               账目，账簿 /d[Mss  
borrowing                                         借款，贷款，借债  uH$oGY  
branch                                              分支，分支机构，分店 jh>N_cp  
brought forward                                (账户余额等的)承上年，承上期，承上页 :){)JZ}-95  
budget                                              预算 }(m1ql  
building                                      建筑物；大楼 $?-7OXj<  
business conditions                                  业务情况，经营情况 P2O\!'aEh  
business licence                               (企业等的)营业执照 Og+)J9#  
business relation                                业务关系 Y^4q9?2G  
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