[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 ^"?a)KC  
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审计词汇英汉对照 MW rhVn{R  
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ability to continue as a going concern               持续经营能力 `Pj7:[."[  
acceptability                                     可接受性，可接受程度 Fh)xm* u(  
acceptable level of detection risk                     检查风险的可接受水平  d6tLCQ  
acceptance of engagement                       接受委托 xk>cd
gt  
accepting the engagement for the first time              首次接受委托 `Ze$Bd\  
access to asset                                         对资产的接触 G2I%^.s  
according to                                     根据，依据，依照 v; #y^O  
account balance                                账户余额 >KrI}>!9r  
account for                                       对……进行会计处理，核算；解释 ] `x+wWe  
accounting                                        会计，会计学 7:vl -ZW  
accounting advisory serve                        会计咨询服务 A~vx,|I  
accounting firm                                 会计师事务所 5O]tkHYR  
accounting information                      会计信息，会计资料 /fT"WaTEK  
accounting period                             会计期间 aanS^t0  
accounting policies                                   会计政策 1PdG1'  
accounting professional bodies                 会计职业组织，会计职业团体 B(s^(__]  
accounting records                                   会计记录 _4Eq_w`  
accounting responsibility                           会计责任 7"'PfP4c  
accounting service                             会计服务 -avxH?;?
7  
accounting standards                                会计准则 A? B+  
Accounting Standards for Business Enterprises       企业会计准则 Q<V1`e  
accounting system                             会计系统 6?M/71
 
accounting treatment                                会计处理 ;AOLbmb)H4  
accuracy                                    准确性，精确性 Het"x  
additional audit procedures                      追加审计程序 tb~E.Lm\  
addressee                                         收件人，收信人 KQ]sUNH  
Administration of State-owned Assets  (the～)     国有资产管理局 |A*4Fuc&  
administrative laws and regulations                 行政法规 sv%E5@  
adverse impact                                 不利影响，负面影响 D^%IFwU^  
adverse opinion                                反对意见 ^ fC2o%3^  
advisory group                                  咨询组，顾问组 7M~/ q.  
agency fee                                        代理费，代理费用 G9okl9;od  
aggregate                                          总计，合计为…… N(4y}-w$  
alternation of document and record                 变造文件和记录 6}R*7iMs  
alternative audit procedures                      替代审计程序，备选审计程序 l@GJcCufE  
amend                                              修改，修订 Iv  
amortisation                                      摊销 #p*uk  
analytical capacity                             分析能力 gkx
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analytical procedures                               分析性程序 rM= :{   
annual financial statements                        年度会计报表，年度财务报表 k6(</uRj  
appendix                                          附录，附表 dYD;Z<l  
applicable                                         适用的 uQ_C<ii"W  
applicable laws and regulations                 适用的法规 9rz$c, Y(  
application systems                                  应用系统 ZPE-  
apply consistently                              一贯地执行，一贯地实施 m0^ "fMV  
appropriate                                       适当的，合适的； v+{{j|x=  
征用，挪用 u4 es8"  
appropriate authorization                          适当的授权 Yn [ F:Z  
appropriateness of audit evidence                    审计证据的适当性 <v -YMk@  
approval                                    批准，核准 Gf#l ^yr  
assertion                                    (会计报表上的)认定；确认 tc`3-goX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s/hWhaS<  
asset                                                 资产，财产 ZHZxr  
asset restructuring                             资产重组 Hm>cKPZ)  
assignment of duties                                 职责的划分 %+Nng<_U\T  
assistant                                     助理，助理人员 L$O\fhO?  
associated company                                 联属公司，联营公司 ;Z0&sFm  
association                                        联合，结合；协会，社团 :X}SuM?c  
assumption                                       假设，假定 r@r*|5
0  
at a given date                                         在某一特定时日 !$1qnsz  
attestation                                         鉴证，公证 %.`u2'^  
attestation service                             鉴证服务 ,_YI:xie|c  
audit adjustment                                审计调整 sdO8;v>  
audit areas                                        审计领域 .GJbrz  
audit conclusion                                审计结论 I^f|U
 
audit effectiveness                             审计效果 .F@Lx45  
audit efficiency                                  审计效率 Heh&;c  
audit engagement letter                      审计业务约定书 E-X z  
audit evidence                                          审计证据 $#n9C79Z@  
audit fee                                    审计费 4t =Kt  
audit files                                          审计档案 m_Ed[h/I  
audit findings                                     审计中发现的事项 iT{4-j7|P4  
audit implementation stage                        审计实施阶段 V#
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audit mark                                        审计标识 25`W"x_  
audit materiality                                 审计重要性 YC 4 c-M  
audit method                                     审计方法 >H;m[  
audit objective                                         审计目标，审计目的 /y{fD CC  
audit of financial statements                      会计报表审计，财务报表审计 ~cp=B>*(  
audit opinion                                     审计意见 Wf"$  
audit period                                      被审计期间，被审计年度 '+$r7?dKP  
audit plan                                          审计计划 6P>Y2xV:  
audit planning                                    编制审计计划，制定审计计划，审计计划 Jxe5y3* (  
audit planning stage                                  审计计划阶段 vjGJRk|XED  
audit procedure                                审计程序 <7ANXHuSW  
audit programme                               审计程序表，具体审计计划 5|eX@?QF58  
audit report                                       审计报告 3 $%#n*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y1r'\@L w  
audit report with a qualified opinion                 有保留意见的审计报告 k0I$x:c  
audit report with an adverse opinion                否定意见的审计报告 ->51t  
audit report with dual dates                      双重日期审计报告 J&h59dm-  
audit reporting stage                                 审计报告阶段 :9(kU  
audit responsibility                                   审计责任 3C!|!N1Hn  
audit results                                      审计结果
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audit risk                                          审计风险 ulN1z  
audit sampling                                          审计抽样 GjW(&p$&  
audit sampling techniques                         审计抽样方法，审计抽样技术 V+1
c<LwT  
audit strategies                                  审计策略 }03 ?eWk/y  
audit summary                                         审计总结，审计小结 H(n fHp.3  
audit team                                         审计小组 V}<<?_
 
audit test                                    审计测试 Z)xcx So  
audit trail                                          审计轨迹 LE nv/t6U  
audit work                                        审计工作 W?E01"p  
audit working paper                                 审计工作底稿 {}'Jr1  
audited financial statement                        审计会计报表，已审计财务报表 dbEXlm  
Auditing Guidelines (the～)                      审计规范指南 UK^w;w2F  
auditing standards                             审计准则 \NDW@!X  
audit-oriented working paper                          (审计)业务类工作底稿 "&D0Sd@[?  
authorisation                                     授权 Gl{'a
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authorisation of transaction                       交易的授权 tq}sedYhee  
availability                                         可获得性 w-)JCdS6Tb  
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balance                                      余额；差额；平衡 g$)0E<  
balance sheet                                    资产负债表 aDz% %%:r  
bank                                                 银行 |QbCFihn  
bank account                                    银行账户，银行户头 7W},5c  
bank statement                                 银行对账单 C<:wSS^@1  
barter transaction                              易货交易，以物换物交易 @~$=96^  
basis of audit                                    审计依据 c{D<+XM  
basis of preparation                                (会计报表的)编制基础 zBTxM
 
book of account                               账目，账簿 h){#dU+&  
borrowing                                         借款，贷款，借债 8%4v6No&*  
branch                                              分支，分支机构，分店 ^oC>,%7  
brought forward                                (账户余额等的)承上年，承上期，承上页 U"@p3$2QW  
budget                                              预算 N!?~Dgw   
building                                      建筑物；大楼 8TH;6-RT  
business conditions                                  业务情况，经营情况 wb#[&2
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business licence                               (企业等的)营业执照 h-Ks:pcR  
business relation                                业务关系 c+ZdfdR  
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