[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 Q`<{cFsU  
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审计词汇英汉对照 NBY|U{.g  
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ability to continue as a going concern               持续经营能力 Td|u@l4B  
acceptability                                     可接受性，可接受程度 ERV]N:(  
acceptable level of detection risk                     检查风险的可接受水平 5b7(^T^K  
acceptance of engagement                       接受委托 {g<D:"Q  
accepting the engagement for the first time              首次接受委托 )x7n-|y6  
access to asset                                         对资产的接触 :xPo*#[Z(A  
according to                                     根据，依据，依照
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account balance                                账户余额 vKG\8+  
account for                                       对……进行会计处理，核算；解释 b4
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accounting                                        会计，会计学 vTO9XHc E  
accounting advisory serve                        会计咨询服务 q2vD)r  
accounting firm                                 会计师事务所 B#Ybdp ;  
accounting information                      会计信息，会计资料 _|#abLh%  
accounting period                             会计期间 FN-/~Su~J  
accounting policies                                   会计政策 Yt]`>C[|D  
accounting professional bodies                 会计职业组织，会计职业团体 }}=n]_f  
accounting records                                   会计记录 Ak9{P`  
accounting responsibility                           会计责任 hpF_@n  
accounting service                             会计服务 v'@gU
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accounting standards                                会计准则 WzN c=@[W  
Accounting Standards for Business Enterprises       企业会计准则 rF-SvSj}  
accounting system                             会计系统 j2MA['{  
accounting treatment                                会计处理 #&}- q RA  
accuracy                                    准确性，精确性 9:USxFM  
additional audit procedures                      追加审计程序 vPNbV  
addressee                                         收件人，收信人 p|-MwC eH  
Administration of State-owned Assets  (the～)     国有资产管理局 Yub}AuU`v  
administrative laws and regulations                 行政法规 5wx_ol}2  
adverse impact                                 不利影响，负面影响 x|rc[e%k  
adverse opinion                                反对意见 l/'Gbu ECm  
advisory group                                  咨询组，顾问组 gu(:'5cX  
agency fee                                        代理费，代理费用 [<RhaZz  
aggregate                                          总计，合计为…… @ep.wW  
alternation of document and record                 变造文件和记录 &)1.z7T  
alternative audit procedures                      替代审计程序，备选审计程序 MeEa|.  
amend                                              修改，修订 i<^
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amortisation                                      摊销 u?Ffqt9'  
analytical capacity                             分析能力 |IcW7(  
analytical procedures                               分析性程序 :2?g_  
annual financial statements                        年度会计报表，年度财务报表 -qIi.]/f"9  
appendix                                          附录，附表 JY,$B- l  
applicable                                         适用的 ;'n%\*+fHH  
applicable laws and regulations                 适用的法规 >&PM'k  
application systems                                  应用系统 5~[7|Y  
apply consistently                              一贯地执行，一贯地实施 hu}$\  
appropriate                                       适当的，合适的； *4U_MM#rX  
征用，挪用 I`V<Sh^Qd  
appropriate authorization                          适当的授权 } {1IB  
appropriateness of audit evidence                    审计证据的适当性 PEf yHf7`  
approval                                    批准，核准 p3=Py7iz  
assertion                                    (会计报表上的)认定；确认
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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 0~qc,-)3  
asset                                                 资产，财产 N#T'}>ty  
asset restructuring                             资产重组 BIWe Hx  
assignment of duties                                 职责的划分 yJ $6vmQ  
assistant                                     助理，助理人员 9&Jf4lC94  
associated company                                 联属公司，联营公司 k
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association                                        联合，结合；协会，社团 oP`l)
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assumption                                       假设，假定 Dp([r  
at a given date                                         在某一特定时日 G"<#tif9K  
attestation                                         鉴证，公证 Z3S+")^  
attestation service                             鉴证服务 BDI|z/~&  
audit adjustment                                审计调整 /+Z*)q+SbT  
audit areas                                        审计领域 V"YeF:I  
audit conclusion                                审计结论 PILpWhjL$9  
audit effectiveness                             审计效果 m)Plv+R}  
audit efficiency                                  审计效率 5kiW@{m  
audit engagement letter                      审计业务约定书 $tmdE)"&  
audit evidence                                          审计证据 Lnh=y2  
audit fee                                    审计费 ;qWu8\T+  
audit files                                          审计档案 a{nR:zPE  
audit findings                                     审计中发现的事项 ?\V#^q-  
audit implementation stage                        审计实施阶段 U,=f};  
audit mark                                        审计标识 }>@\I^Xm,  
audit materiality                                 审计重要性 p) 8S]p]  
audit method                                     审计方法 S^rf^%  
audit objective                                         审计目标，审计目的 pe?)AiTZ:  
audit of financial statements                      会计报表审计，财务报表审计 T*x2+(r  
audit opinion                                     审计意见 I&1Lm)W&  
audit period                                      被审计期间，被审计年度 wMW<lT=;  
audit plan                                          审计计划 ~>CvZ7K  
audit planning                                    编制审计计划，制定审计计划，审计计划 lFzVd N  
audit planning stage                                  审计计划阶段 B>53+GyMV  
audit procedure                                审计程序 X8)k'h  
audit programme                               审计程序表，具体审计计划 vXJPvh<  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 %(YQ)=w  
audit report with a qualified opinion                 有保留意见的审计报告 xKUL}>8  
audit report with an adverse opinion                否定意见的审计报告 mLhM_=  
audit report with dual dates                      双重日期审计报告 sA2-3V<t8  
audit reporting stage                                 审计报告阶段 2HeX( rB  
audit responsibility                                   审计责任 I"Zp^j  
audit results                                      审计结果 Nfa&r  
audit risk                                          审计风险 25SWIpgG  
audit sampling                                          审计抽样 ,PlH
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audit sampling techniques                         审计抽样方法，审计抽样技术 FNQ<k[#K'~  
audit strategies                                  审计策略 I C  
audit summary                                         审计总结，审计小结 'UlVc2%
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audit team                                         审计小组  2v{WX  
audit test                                    审计测试 E%mEfj7  
audit trail                                          审计轨迹 %qc_kQ5%  
audit work                                        审计工作 Kip&YB%rk  
audit working paper                                 审计工作底稿 T\l`Y-vu  
audited financial statement                        审计会计报表，已审计财务报表 pD<w@2K  
Auditing Guidelines (the～)                      审计规范指南 P q /5Dy  
auditing standards                             审计准则 -|.NwGh  
audit-oriented working paper                          (审计)业务类工作底稿 `!]|lI!GW  
authorisation                                     授权 c1f"z1
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authorisation of transaction                       交易的授权 tsb[=W!Ar8  
availability                                         可获得性 tV)CDA&Z  
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balance                                      余额；差额；平衡 N>I6f  
balance sheet                                    资产负债表 `zQuhD 8W  
bank                                                 银行 @c|=onx5  
bank account                                    银行账户，银行户头 xw#CwMbbi  
bank statement                                 银行对账单 yv,FzF}7  
barter transaction                              易货交易，以物换物交易 z!}E2j_9P  
basis of audit                                    审计依据 a4*v'Xc5  
basis of preparation                                (会计报表的)编制基础 5JzvT JMx  
book of account                               账目，账簿 p2STy\CS  
borrowing                                         借款，贷款，借债 j`_S%E%X  
branch                                              分支，分支机构，分店 a'VQegP(f\  
brought forward                                (账户余额等的)承上年，承上期，承上页 )iN ;1>  
budget                                              预算 hP6f   
building                                      建筑物；大楼 ]1 f^ SxSI  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 digc7;8L  
business relation                                业务关系 YC6T0m  
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