[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 4QF
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审计词汇英汉对照 =BS'oBn^6  
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ability to continue as a going concern               持续经营能力 txo?k/w  
acceptability                                     可接受性，可接受程度 p^rX.?X  
acceptable level of detection risk                     检查风险的可接受水平 (
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acceptance of engagement                       接受委托 j dhml%pAd  
accepting the engagement for the first time              首次接受委托  -C  ON  
access to asset                                         对资产的接触 LDEt.,6i  
according to                                     根据，依据，依照 ?ev G=S4>  
account balance                                账户余额 ,R}KcZG)  
account for                                       对……进行会计处理，核算；解释 TDIOK  
accounting                                        会计，会计学 '1'1T5x~  
accounting advisory serve                        会计咨询服务 $pfe2(8  
accounting firm                                 会计师事务所 WlQ=CRY  
accounting information                      会计信息，会计资料 !otq
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accounting period                             会计期间 sK-|xU.  
accounting policies                                   会计政策 R%_H\-wo  
accounting professional bodies                 会计职业组织，会计职业团体 d4>-a^)V  
accounting records                                   会计记录 DG*o w^  
accounting responsibility                           会计责任 2{kfbm-89t  
accounting service                             会计服务 *rz(}(r  
accounting standards                                会计准则 "!Oh#Vf  
Accounting Standards for Business Enterprises       企业会计准则 Q(5:~**I  
accounting system                             会计系统 o>;0NF| }  
accounting treatment                                会计处理 s<_LcQbt{  
accuracy                                    准确性，精确性 *7;*@H*jd  
additional audit procedures                      追加审计程序 qV8\/7'A0a  
addressee                                         收件人，收信人 NE2sD  
Administration of State-owned Assets  (the～)     国有资产管理局 $;i$k2n:  
administrative laws and regulations                 行政法规 E'S;4B5?  
adverse impact                                 不利影响，负面影响 &9dr+o-(~  
adverse opinion                                反对意见 FP9<E93br  
advisory group                                  咨询组，顾问组 H.8CwsfP  
agency fee                                        代理费，代理费用 tD7C7m  
aggregate                                          总计，合计为…… i?_D]BY4  
alternation of document and record                 变造文件和记录 B Ff.Rd95  
alternative audit procedures                      替代审计程序，备选审计程序 D2%G.z  
amend                                              修改，修订 |z|)r"*\4  
amortisation                                      摊销 <6b\i5j  
analytical capacity                             分析能力 %r  
analytical procedures                               分析性程序 iC|6roO!jk  
annual financial statements                        年度会计报表，年度财务报表 Ky9No"o  
appendix                                          附录，附表 
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applicable                                         适用的 aQ&8fteFR  
applicable laws and regulations                 适用的法规 PP[)h,ZL*  
application systems                                  应用系统 ";?C4%L  
apply consistently                              一贯地执行，一贯地实施 dbT ^9: Q  
appropriate                                       适当的，合适的； )-?uX.E{  
征用，挪用 oj(A`[  
appropriate authorization                          适当的授权 <x0uO  
appropriateness of audit evidence                    审计证据的适当性 -=[o{r`  
approval                                    批准，核准 S,Wl)\  
assertion                                    (会计报表上的)认定；确认 h
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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 l`FR.)2h  
asset                                                 资产，财产 9Ajgfy>  
asset restructuring                             资产重组 G<u.+V  
assignment of duties                                 职责的划分 *fvI.cKiGP  
assistant                                     助理，助理人员 _2gT1B  
associated company                                 联属公司，联营公司 %<J(lC9,C  
association                                        联合，结合；协会，社团 fyg~KF}  
assumption                                       假设，假定 |
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at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 COan)<Ku  
attestation service                             鉴证服务 xL39>P
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audit adjustment                                审计调整 \/'#=q1  
audit areas                                        审计领域 iVpA@p   
audit conclusion                                审计结论 x#F 1@r8R  
audit effectiveness                             审计效果 uU[[[ LQq  
audit efficiency                                  审计效率 tU )r[2H2  
audit engagement letter                      审计业务约定书 +NLQYuN  
audit evidence                                          审计证据 1YIux,2\  
audit fee                                    审计费 f}lT|.)?VD  
audit files                                          审计档案 ,LW(mdIe(  
audit findings                                     审计中发现的事项 76IALJ00V  
audit implementation stage                        审计实施阶段 #} t1   
audit mark                                        审计标识 M89-*1  
audit materiality                                 审计重要性 Yn$>QS 4  
audit method                                     审计方法 Jp.3KA>  
audit objective                                         审计目标，审计目的 @q{:Oc^
 
audit of financial statements                      会计报表审计，财务报表审计 ^aD
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audit opinion                                     审计意见 VO @ 4A6  
audit period                                      被审计期间，被审计年度 z%}CBTm  
audit plan                                          审计计划 Wp7@  
audit planning                                    编制审计计划，制定审计计划，审计计划 36^C0uNdX  
audit planning stage                                  审计计划阶段 @ yg|OA}  
audit procedure                                审计程序 fbHW
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audit programme                               审计程序表，具体审计计划 L.TgJv43  
audit report                                       审计报告 @wEKCn|}o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hk"9D<&i>b  
audit report with a qualified opinion                 有保留意见的审计报告 &3 XFgHo  
audit report with an adverse opinion                否定意见的审计报告 +9 16ZPk  
audit report with dual dates                      双重日期审计报告 XUQW;H  
audit reporting stage                                 审计报告阶段 
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audit responsibility                                   审计责任 EvSnZB1 y  
audit results                                      审计结果 wv7p,9Z[  
audit risk                                          审计风险 J:g<RZZ1  
audit sampling                                          审计抽样 MfNpQ:]c\  
audit sampling techniques                         审计抽样方法，审计抽样技术 z,}c?BP  
audit strategies                                  审计策略 ]uStn   
audit summary                                         审计总结，审计小结 (^tr}?C  
audit team                                         审计小组 r3[t<xlFf  
audit test                                    审计测试 _A;v
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audit trail                                          审计轨迹 ;"d,~nLn  
audit work                                        审计工作 |c06ix;).  
audit working paper                                 审计工作底稿 {.aK{ V  
audited financial statement                        审计会计报表，已审计财务报表 )tN?: l  
Auditing Guidelines (the～)                      审计规范指南 "q9~C  
auditing standards                             审计准则 }sTH.%  
audit-oriented working paper                          (审计)业务类工作底稿 V5e\%  
authorisation                                     授权 e9z$+h  
authorisation of transaction                       交易的授权 pIZLGsu[  
availability                                         可获得性 HsjELbH  
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balance                                      余额；差额；平衡 PS_3Oq)  
balance sheet                                    资产负债表 %jbJ6c  
bank                                                 银行 2d5}` >  
bank account                                    银行账户，银行户头 (aDb^(]>  
bank statement                                 银行对账单 pW*{Mx  
barter transaction                              易货交易，以物换物交易  Z;j/K  
basis of audit                                    审计依据 >G-8FL  
basis of preparation                                (会计报表的)编制基础 !q~X*ZKse  
book of account                               账目，账簿 R/ALR
 
borrowing                                         借款，贷款，借债 #;\L,a|>*  
branch                                              分支，分支机构，分店 KAj"p9hq+k  
brought forward                                (账户余额等的)承上年，承上期，承上页 ShL1'Z}^{  
budget                                              预算 ?r -\%_J_(  
building                                      建筑物；大楼 F:[7^GQZ{  
business conditions                                  业务情况，经营情况 SWNU1x{,c\  
business licence                               (企业等的)营业执照 }j+~'O4m  
business relation                                业务关系 o 9KyAP$2
 
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