[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 5b"=m9{g  
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审计词汇英汉对照 /)TeG]Xg  
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ability to continue as a going concern               持续经营能力 }T.>p#z  
acceptability                                     可接受性，可接受程度 SlB`ktcfI  
acceptable level of detection risk                     检查风险的可接受水平 T2rwK2  
acceptance of engagement                       接受委托 :.AC%'S  
accepting the engagement for the first time              首次接受委托 9
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access to asset                                         对资产的接触 PV,Z@qm@^  
according to                                     根据，依据，依照 \9,lMK[b  
account balance                                账户余额 kKF=%J?X  
account for                                       对……进行会计处理，核算；解释 =*'yGB[x)  
accounting                                        会计，会计学 4Vi*Qa_,y  
accounting advisory serve                        会计咨询服务 Pa{DB?P  
accounting firm                                 会计师事务所 :i>LESJq  
accounting information                      会计信息，会计资料 uH$hMg  
accounting period                             会计期间 B)7:*Kj  
accounting policies                                   会计政策 qGag{E5!  
accounting professional bodies                 会计职业组织，会计职业团体 Gs"lmX-{$j  
accounting records                                   会计记录 X$==J St  
accounting responsibility                           会计责任 hub]M  
accounting service                             会计服务 'E #L6,&  
accounting standards                                会计准则 CX/[L)|Ru  
Accounting Standards for Business Enterprises       企业会计准则 ^e^-1s S  
accounting system                             会计系统 MX~h>v3_R4  
accounting treatment                                会计处理 mH;t)d T  
accuracy                                    准确性，精确性 aW:*!d#  
additional audit procedures                      追加审计程序 ;s,1/ kA  
addressee                                         收件人，收信人 Fb<'L5
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Administration of State-owned Assets  (the～)     国有资产管理局 =?Ry,^=b  
administrative laws and regulations                 行政法规 *H/)S5
 
adverse impact                                 不利影响，负面影响 w +UBXW  
adverse opinion                                反对意见 qDGx(d  
advisory group                                  咨询组，顾问组 M#2<|VUW,  
agency fee                                        代理费，代理费用 0*]0#2Z  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 2Ax(q&`9  
alternative audit procedures                      替代审计程序，备选审计程序 VB/75xK_  
amend                                              修改，修订 '2l[~T$*  
amortisation                                      摊销 ISZEP8w  
analytical capacity                             分析能力 x!I@cP#O  
analytical procedures                               分析性程序 -U>)B  
annual financial statements                        年度会计报表，年度财务报表 #pRbRT9  
appendix                                          附录，附表 '`}D+IQ(j  
applicable                                         适用的 wIRU!lIF9  
applicable laws and regulations                 适用的法规 =^M Q 4  
application systems                                  应用系统 =S54p(>  
apply consistently                              一贯地执行，一贯地实施 vB7]L9=@"  
appropriate                                       适当的，合适的； -d!84_d9  
征用，挪用 zfUj%N  
appropriate authorization                          适当的授权 H '5zl^8 I  
appropriateness of audit evidence                    审计证据的适当性 zLr:zfl  
approval                                    批准，核准 l{rHXST|  
assertion                                    (会计报表上的)认定；确认 i|H^&$|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T^8`ji  
asset                                                 资产，财产 De$Ic"Z9L  
asset restructuring                             资产重组 0p3) t  
assignment of duties                                 职责的划分 q\P{h ij  
assistant                                     助理，助理人员 0Q>  
associated company                                 联属公司，联营公司 ?jO<<@*2S  
association                                        联合，结合；协会，社团 Q.4+"JoG  
assumption                                       假设，假定 %[*_-%  
at a given date                                         在某一特定时日 s#8}&2#l  
attestation                                         鉴证，公证 f 4K)Z e  
attestation service                             鉴证服务 ?aaYka]  
audit adjustment                                审计调整 F$v^S+Ch  
audit areas                                        审计领域 N["M "s(N  
audit conclusion                                审计结论 j5hQ;~Fa|  
audit effectiveness                             审计效果 Rz>@G>b:  
audit efficiency                                  审计效率 W:f)#'  
audit engagement letter                      审计业务约定书 =`}|hI   
audit evidence                                          审计证据 1iqgTi>  
audit fee                                    审计费 :`yW^b  
audit files                                          审计档案 N^`S'FVA  
audit findings                                     审计中发现的事项 &_QD1 TT  
audit implementation stage                        审计实施阶段 j*VYUM@y1\  
audit mark                                        审计标识 _B4N2t$  
audit materiality                                 审计重要性 ?)qm=mebY  
audit method                                     审计方法 o 8^!wGY  
audit objective                                         审计目标，审计目的 5 a&a-(  
audit of financial statements                      会计报表审计，财务报表审计 K#v@bu:'  
audit opinion                                     审计意见 V-%jSe<  
audit period                                      被审计期间，被审计年度 q 3,p=ijJ  
audit plan                                          审计计划 q/7T-"q/G  
audit planning                                    编制审计计划，制定审计计划，审计计划 4}Os>M{k  
audit planning stage                                  审计计划阶段 .Pe^u%J6F  
audit procedure                                审计程序 (ia+N/$u  
audit programme                               审计程序表，具体审计计划 <ihJp^kgQ  
audit report                                       审计报告 ^7kYG7/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  #s=\  
audit report with a qualified opinion                 有保留意见的审计报告 -> '
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audit report with an adverse opinion                否定意见的审计报告 mk-L3H1@J3  
audit report with dual dates                      双重日期审计报告 jfR!M07|  
audit reporting stage                                 审计报告阶段 cpq0'x\  
audit responsibility                                   审计责任 @`sZV8  
audit results                                      审计结果 a,t]>z95  
audit risk                                          审计风险 &C/,~pJ1S  
audit sampling                                          审计抽样 gepYV}  
audit sampling techniques                         审计抽样方法，审计抽样技术 OYfP!,+bn  
audit strategies                                  审计策略 DQ6pe)E|  
audit summary                                         审计总结，审计小结 AIQ]lQ(  
audit team                                         审计小组 (j)>npOd9  
audit test                                    审计测试 "aGpC{  
audit trail                                          审计轨迹 vdulrnGqL  
audit work                                        审计工作 Ga"<qmLMc  
audit working paper                                 审计工作底稿 !\Q/~p'jS  
audited financial statement                        审计会计报表，已审计财务报表 9jUm0B{?  
Auditing Guidelines (the～)                      审计规范指南 F>q%~  
auditing standards                             审计准则 OB+I.
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audit-oriented working paper                          (审计)业务类工作底稿 0j-; 4>p  
authorisation                                     授权 N;av  
authorisation of transaction                       交易的授权 V/DdV}n!  
availability                                         可获得性 yc$8X sns  
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balance                                      余额；差额；平衡 j98>Jr\  
balance sheet                                    资产负债表 A$'rT|>se  
bank                                                 银行 'l'[U  
bank account                                    银行账户，银行户头 7[7Sm^Tw  
bank statement                                 银行对账单 z:tu_5w!,  
barter transaction                              易货交易，以物换物交易 HuL9' M
 
basis of audit                                    审计依据 (/_Z^m9  
basis of preparation                                (会计报表的)编制基础 ;Q8rAsf9  
book of account                               账目，账簿 6EX8,4c\  
borrowing                                         借款，贷款，借债 z9*7fT  
branch                                              分支，分支机构，分店 e,0Gc-X[B  
brought forward                                (账户余额等的)承上年，承上期，承上页 P^bcc
 
budget                                              预算 !e B&3J  
building                                      建筑物；大楼 Ll6|WhX  
business conditions                                  业务情况，经营情况 |(1z ?Spbe  
business licence                               (企业等的)营业执照 Y]1b39O  
business relation                                业务关系 A?OaP  
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