[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 [7><^?t V  
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审计词汇英汉对照 :0@0muo  
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ability to continue as a going concern               持续经营能力 -+){;,  
acceptability                                     可接受性，可接受程度 T4W20dxL7  
acceptable level of detection risk                     检查风险的可接受水平 ~Y43`@3H:  
acceptance of engagement                       接受委托 UG.:D';3,  
accepting the engagement for the first time              首次接受委托 `n6cpX5
  
access to asset                                         对资产的接触 :'r* 5EX  
according to                                     根据，依据，依照 &7'=t6  
account balance                                账户余额 ds*gL ~k^  
account for                                       对……进行会计处理，核算；解释 JX'}+.\  
accounting                                        会计，会计学 yPmo1|'X>d  
accounting advisory serve                        会计咨询服务 QV."ZhL5=  
accounting firm                                 会计师事务所 6c+29@  
accounting information                      会计信息，会计资料 \r
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accounting period                             会计期间 RV@B[:  
accounting policies                                   会计政策 6Zpa[,gm  
accounting professional bodies                 会计职业组织，会计职业团体 {#+K+!SvDX  
accounting records                                   会计记录 M"]?'TMfXc  
accounting responsibility                           会计责任 =X(N+(1~  
accounting service                             会计服务 O4`.ohAZ  
accounting standards                                会计准则 k|xmZA*  
Accounting Standards for Business Enterprises       企业会计准则 (f"Qz~R|6_  
accounting system                             会计系统 u"5/QB{  
accounting treatment                                会计处理 C2LG@iCIE  
accuracy                                    准确性，精确性 )T '?"guh`  
additional audit procedures                      追加审计程序 ;nh_L(  
addressee                                         收件人，收信人 {31X  
Administration of State-owned Assets  (the～)     国有资产管理局 Z^]Oic/0Oa  
administrative laws and regulations                 行政法规 R)d_0Ng  
adverse impact                                 不利影响，负面影响 7/&taw%i  
adverse opinion                                反对意见 /E/6(c  
advisory group                                  咨询组，顾问组 "viZ"/~6  
agency fee                                        代理费，代理费用 L7- JK3/E  
aggregate                                          总计，合计为…… ,6y.wNb:F  
alternation of document and record                 变造文件和记录 [*K9V/  
alternative audit procedures                      替代审计程序，备选审计程序 8F\'?7  
amend                                              修改，修订 0<A*I{,4L  
amortisation                                      摊销 6jMc|he  
analytical capacity                             分析能力 =Q;dYx%I5  
analytical procedures                               分析性程序 `0s3to% 7  
annual financial statements                        年度会计报表，年度财务报表 "@ZwDg`  
appendix                                          附录，附表 ci%$So2#  
applicable                                         适用的 Q_/UC#I8  
applicable laws and regulations                 适用的法规 O 8l`1  
application systems                                  应用系统 Hv"qRuQ?[  
apply consistently                              一贯地执行，一贯地实施 %N\45nYU:  
appropriate                                       适当的，合适的； S41S+#7t*  
征用，挪用 (CDh,ZN;|  
appropriate authorization                          适当的授权 /5KY6XxR  
appropriateness of audit evidence                    审计证据的适当性 r"L:Mu  
approval                                    批准，核准 cgcU2N6y;  
assertion                                    (会计报表上的)认定；确认 ty;a!yjC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @B)5Ho  
asset                                                 资产，财产 (<`>B  
asset restructuring                             资产重组 "V:RKH`  
assignment of duties                                 职责的划分 , Sf:R4=  
assistant                                     助理，助理人员 N#OO{`":Z`  
associated company                                 联属公司，联营公司 q.hpnE~#lh  
association                                        联合，结合；协会，社团 /xg1i1Et  
assumption                                       假设，假定 Zz|et206  
at a given date                                         在某一特定时日 \= 6dF,V  
attestation                                         鉴证，公证 \J~@r1  
attestation service                             鉴证服务 AGlFbc(L  
audit adjustment                                审计调整 NljcHe}Qy  
audit areas                                        审计领域 o -x=/b  
audit conclusion                                审计结论 nwJub$5  
audit effectiveness                             审计效果 5p.#nc!;y  
audit efficiency                                  审计效率 Np opg1Gv>  
audit engagement letter                      审计业务约定书 lR ZuXo9<  
audit evidence                                          审计证据 %B>>J%  
audit fee                                    审计费 jTsQsHq  
audit files                                          审计档案 i:R_g]  
audit findings                                     审计中发现的事项 utdus:B#0  
audit implementation stage                        审计实施阶段 [r1\FF@v,  
audit mark                                        审计标识
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audit materiality                                 审计重要性 jjoyMg95  
audit method                                     审计方法 jJkc vC8d  
audit objective                                         审计目标，审计目的 Nk\/lK\  
audit of financial statements                      会计报表审计，财务报表审计 mj& 4FQ#O*  
audit opinion                                     审计意见 AbMf8$$3SH  
audit period                                      被审计期间，被审计年度 Coe%R(x5  
audit plan                                          审计计划 =6,w~|W  
audit planning                                    编制审计计划，制定审计计划，审计计划 p^QppM94  
audit planning stage                                  审计计划阶段 /a-OBU  
audit procedure                                审计程序 c_6~zb?k+m  
audit programme                               审计程序表，具体审计计划 - [vH4~  
audit report                                       审计报告 !y;xt?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V*+Z=Y'  
audit report with a qualified opinion                 有保留意见的审计报告 ]#O~lq  
audit report with an adverse opinion                否定意见的审计报告 &~N@M!`Dn  
audit report with dual dates                      双重日期审计报告 DUs0L\  
audit reporting stage                                 审计报告阶段 Y7@$#/1  
audit responsibility                                   审计责任 /s`8=+\9  
audit results                                      审计结果 8Dc'"3+6  
audit risk                                          审计风险 Z-'xJq  
audit sampling                                          审计抽样 u`Zj~t  
audit sampling techniques                         审计抽样方法，审计抽样技术 $@ZrGT  
audit strategies                                  审计策略 &Ht5!zuW,  
audit summary                                         审计总结，审计小结 k 3oR:  
audit team                                         审计小组 li)shp)
 
audit test                                    审计测试 :8Ql(I  
audit trail                                          审计轨迹 R`>z>!)  
audit work                                        审计工作 m^YYdyn]M  
audit working paper                                 审计工作底稿 ujoJ6UOG  
audited financial statement                        审计会计报表，已审计财务报表 tq8rG@
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Auditing Guidelines (the～)                      审计规范指南 "D/\&1.&  
auditing standards                             审计准则 ty)~]!tA  
audit-oriented working paper                          (审计)业务类工作底稿 :LMLY<8>9  
authorisation                                     授权 af;~<oa  
authorisation of transaction                       交易的授权 y(Ck j"  
availability                                         可获得性 s% (|z  
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balance                                      余额；差额；平衡 6nHyd<o  
balance sheet                                    资产负债表 |7E1y u  
bank                                                 银行 4X:S#z  
bank account                                    银行账户，银行户头 A{KF<Omu  
bank statement                                 银行对账单 0X4%Ccs  
barter transaction                              易货交易，以物换物交易 ~BD 80s:f  
basis of audit                                    审计依据 4A~1Z,"%v(  
basis of preparation                                (会计报表的)编制基础 
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book of account                               账目，账簿 &0%x6vea  
borrowing                                         借款，贷款，借债 }E](NvCq  
branch                                              分支，分支机构，分店 w4\g]\  
brought forward                                (账户余额等的)承上年，承上期，承上页 Pa\"l'!>^  
budget                                              预算 ^,N=GZRWW  
building                                      建筑物；大楼 Tn 3<cO7v  
business conditions                                  业务情况，经营情况 <gbm 1iEe  
business licence                               (企业等的)营业执照 :PF6xL&  
business relation                                业务关系 6]5e(J{Fz  
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