[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 MQc|j'vEY  
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审计词汇英汉对照 _,V 9^  
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A Bbuy y  
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ability to continue as a going concern               持续经营能力 q]F2
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acceptability                                     可接受性，可接受程度 Kn~f$1  
acceptable level of detection risk                     检查风险的可接受水平 ?c712a ?  
acceptance of engagement                       接受委托 n"YY:Gm;8  
accepting the engagement for the first time              首次接受委托 \tf \fa  
access to asset                                         对资产的接触 # Vz9j  
according to                                     根据，依据，依照 EVc Ees  
account balance                                账户余额  9?c0cwP?  
account for                                       对……进行会计处理，核算；解释 ~\A(xmW}  
accounting                                        会计，会计学 P_11N9C  
accounting advisory serve                        会计咨询服务 7FL!([S5i  
accounting firm                                 会计师事务所 6 R}]RuFQ  
accounting information                      会计信息，会计资料 iB#xUSkS  
accounting period                             会计期间 vto^[a6?  
accounting policies                                   会计政策 UJ-IK|P.#  
accounting professional bodies                 会计职业组织，会计职业团体 g:0-`,[  
accounting records                                   会计记录 hES_JbX}]  
accounting responsibility                           会计责任 rlSar$  
accounting service                             会计服务 L&3Ak}sh  
accounting standards                                会计准则 _l$
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Accounting Standards for Business Enterprises       企业会计准则 +4G]!tV6  
accounting system                             会计系统 #"{w
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accounting treatment                                会计处理 ;Awt:jF  
accuracy                                    准确性，精确性 ta`}}I  
additional audit procedures                      追加审计程序 -r
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addressee                                         收件人，收信人 1eue.i uQ  
Administration of State-owned Assets  (the～)     国有资产管理局 5Ug.J{d  
administrative laws and regulations                 行政法规 5S 4kn.3  
adverse impact                                 不利影响，负面影响 M0[7>N_  
adverse opinion                                反对意见 oNHbQ&h  
advisory group                                  咨询组，顾问组 >Micc   
agency fee                                        代理费，代理费用 8,\toT7  
aggregate                                          总计，合计为…… },9Hq~TA  
alternation of document and record                 变造文件和记录 \9Nd"E[B  
alternative audit procedures                      替代审计程序，备选审计程序 ,B|~V 3)(  
amend                                              修改，修订 K=|x"6\  
amortisation                                      摊销 o' Q"  
analytical capacity                             分析能力 G'b*.\=  
analytical procedures                               分析性程序 eZes) &4  
annual financial statements                        年度会计报表，年度财务报表 Db"jzMW.  
appendix                                          附录，附表 /VFh3n>I2  
applicable                                         适用的 5[{l
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applicable laws and regulations                 适用的法规 r;}%} /IX  
application systems                                  应用系统 l-` M 9#  
apply consistently                              一贯地执行，一贯地实施 X|!VtO  
appropriate                                       适当的，合适的； &''lOS|  
征用，挪用 ;&mefaFlWp  
appropriate authorization                          适当的授权 wLn,x;;<  
appropriateness of audit evidence                    审计证据的适当性 &h1.9AO  
approval                                    批准，核准 .Cq'D.  
assertion                                    (会计报表上的)认定；确认 W
k1o H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MrXmX[1-  
asset                                                 资产，财产 tkT:5O6  
asset restructuring                             资产重组 jK`b6:#(,  
assignment of duties                                 职责的划分 s~N WJ*i  
assistant                                     助理，助理人员 +T]/4"^M  
associated company                                 联属公司，联营公司 >bQ'*!  
association                                        联合，结合；协会，社团 J
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assumption                                       假设，假定 fuRCM^U(  
at a given date                                         在某一特定时日 CK4C:`YG  
attestation                                         鉴证，公证 f(}?Sp_  
attestation service                             鉴证服务 )anprhc  
audit adjustment                                审计调整 V~nqPh!Jc  
audit areas                                        审计领域 ~z;G$jd  
audit conclusion                                审计结论 jz CA2N%  
audit effectiveness                             审计效果 AQAZ+g(I
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audit efficiency                                  审计效率 )1#J4  
audit engagement letter                      审计业务约定书 zfS0
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audit evidence                                          审计证据 Y3%_IwSJ|  
audit fee                                    审计费 .%~m|t+Rt  
audit files                                          审计档案 [2h4%{R&  
audit findings                                     审计中发现的事项 Y!!w*G9b  
audit implementation stage                        审计实施阶段 &lnr?y^  
audit mark                                        审计标识 o$PY0~#  
audit materiality                                 审计重要性  862e  
audit method                                     审计方法 bF_SD\/  
audit objective                                         审计目标，审计目的 d v8q&_  
audit of financial statements                      会计报表审计，财务报表审计 X*'i1)_h  
audit opinion                                     审计意见 /6Bm <k%  
audit period                                      被审计期间，被审计年度 = Ob-'Syg>  
audit plan                                          审计计划 m bSG  
audit planning                                    编制审计计划，制定审计计划，审计计划 6*W7I-A  
audit planning stage                                  审计计划阶段 "pRi1Y5)l  
audit procedure                                审计程序 B EN U  
audit programme                               审计程序表，具体审计计划 ?$v*_*:2h  
audit report                                       审计报告 w qx9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (^!$m7  
audit report with a qualified opinion                 有保留意见的审计报告 Vt4KG+zm  
audit report with an adverse opinion                否定意见的审计报告 ;T-`~  
audit report with dual dates                      双重日期审计报告 l% \p  
audit reporting stage                                 审计报告阶段 w20)~&LE-  
audit responsibility                                   审计责任 g"}j  
audit results                                      审计结果 NuEcTww  
audit risk                                          审计风险 4:zyZu3fm  
audit sampling                                          审计抽样 !c2 <-3e  
audit sampling techniques                         审计抽样方法，审计抽样技术 {JGXdp:SB  
audit strategies                                  审计策略 Nflw
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audit summary                                         审计总结，审计小结 xR~9|H9a  
audit team                                         审计小组
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audit test                                    审计测试 #MyF 1E  
audit trail                                          审计轨迹 lZ'Z
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audit work                                        审计工作 8T523VI  
audit working paper                                 审计工作底稿 eeVzOq(  
audited financial statement                        审计会计报表，已审计财务报表 (C9{|T+h  
Auditing Guidelines (the～)                      审计规范指南 +o3 ZQ9  
auditing standards                             审计准则 )B$Uo,1  
audit-oriented working paper                          (审计)业务类工作底稿 Pl/B#Sbf'  
authorisation                                     授权 ;owU]Xk%8K  
authorisation of transaction                       交易的授权 D~Rv"Hh  
availability                                         可获得性 FlyRcj  
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balance                                      余额；差额；平衡 G=(j a?d  
balance sheet                                    资产负债表 wn Q% 'Eo  
bank                                                 银行 vp|.x |@  
bank account                                    银行账户，银行户头 ./qbWr`L  
bank statement                                 银行对账单 f^]^IXzXw.  
barter transaction                              易货交易，以物换物交易 -IE=?23Do?  
basis of audit                                    审计依据 4p6\8eytq.  
basis of preparation                                (会计报表的)编制基础 `p#u9M>  
book of account                               账目，账簿 yc7"tptfF  
borrowing                                         借款，贷款，借债 @v~<E?Un  
branch                                              分支，分支机构，分店 =a$7^
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brought forward                                (账户余额等的)承上年，承上期，承上页 ]|8*l]o c  
budget                                              预算 FT;I|+H*P  
building                                      建筑物；大楼 pP)> x*1  
business conditions                                  业务情况，经营情况 j
Br3Ay@<  
business licence                               (企业等的)营业执照 %) /Bl.{}<  
business relation                                业务关系 3kW%,d*_  

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