[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 5 g99t$p9  
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审计词汇英汉对照 G% S=K2v  
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ability to continue as a going concern               持续经营能力 kU_bLC?>D  
acceptability                                     可接受性，可接受程度 /@R|*7K;9  
acceptable level of detection risk                     检查风险的可接受水平 qd~)Ya1  
acceptance of engagement                       接受委托 irq lU  
accepting the engagement for the first time              首次接受委托 )XMSQ ="m  
access to asset                                         对资产的接触 v3[Z]+ ]  
according to                                     根据，依据，依照 \6)l(b;  
account balance                                账户余额 !FipKX  
account for                                       对……进行会计处理，核算；解释 _7~O>
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accounting                                        会计，会计学 (S0MqX*  
accounting advisory serve                        会计咨询服务 ncb
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accounting firm                                 会计师事务所 0`"]mYH  
accounting information                      会计信息，会计资料 5FtbZ1L  
accounting period                             会计期间 vmAMlgZ8{<  
accounting policies                                   会计政策 8wwqV{O7  
accounting professional bodies                 会计职业组织，会计职业团体 gC;y
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accounting records                                   会计记录 '[I_Iu#,  
accounting responsibility                           会计责任 [0yKd?e  
accounting service                             会计服务 .
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accounting standards                                会计准则 Xw`vf7z*  
Accounting Standards for Business Enterprises       企业会计准则 LkMhS0?(T  
accounting system                             会计系统 iOPv %[  
accounting treatment                                会计处理 epCU(d*b  
accuracy                                    准确性，精确性 ~-GgVi*I  
additional audit procedures                      追加审计程序 r^ S4 I&  
addressee                                         收件人，收信人 G5ebb6[+  
Administration of State-owned Assets  (the～)     国有资产管理局 V;L^q?v !  
administrative laws and regulations                 行政法规 !~04^(  
adverse impact                                 不利影响，负面影响 yY4*/w7*j4  
adverse opinion                                反对意见 "^ydoRZ  
advisory group                                  咨询组，顾问组 }+#-\a2  
agency fee                                        代理费，代理费用 $Eg|Qc-1  
aggregate                                          总计，合计为…… @JT9utct  
alternation of document and record                 变造文件和记录 g)!B};AA  
alternative audit procedures                      替代审计程序，备选审计程序 P
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amend                                              修改，修订 vvv~n
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amortisation                                      摊销 />Tyiy]2uu  
analytical capacity                             分析能力 Xl w&hKS  
analytical procedures                               分析性程序 <?&GB Ce  
annual financial statements                        年度会计报表，年度财务报表 l?NRQTG  
appendix                                          附录，附表 bsC~ 2S\o  
applicable                                         适用的 A1{P"p!  
applicable laws and regulations                 适用的法规 Zn1+} Z@I  
application systems                                  应用系统 vI{JBWE,S  
apply consistently                              一贯地执行，一贯地实施 enj Ti5X  
appropriate                                       适当的，合适的； <_uLf9ja  
征用，挪用 
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appropriate authorization                          适当的授权 iUi{)xa2  
appropriateness of audit evidence                    审计证据的适当性 Um)0jT  
approval                                    批准，核准 oR5hMu;j+  
assertion                                    (会计报表上的)认定；确认 :t?9$ dL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O}MY:6Pe  
asset                                                 资产，财产 as)2ny!u  
asset restructuring                             资产重组 eU1= :n&&\  
assignment of duties                                 职责的划分 /v:g' #n  
assistant                                     助理，助理人员 1HskY| X  
associated company                                 联属公司，联营公司 'v* =}k  
association                                        联合，结合；协会，社团 }.3F|H
 
assumption                                       假设，假定 |0U"#xkf  
at a given date                                         在某一特定时日 =8X`QUmT  
attestation                                         鉴证，公证 00Tm0rY  
attestation service                             鉴证服务 p \; * :  
audit adjustment                                审计调整 VW<s_  
audit areas                                        审计领域 CCDoiTu!4  
audit conclusion                                审计结论 RU,f|hB4  
audit effectiveness                             审计效果 Dp6]!;kx  
audit efficiency                                  审计效率 3q R@$pm  
audit engagement letter                      审计业务约定书 ?O8NyCeb7  
audit evidence                                          审计证据 Cmm"K[>Rx  
audit fee                                    审计费 o \@1\#a  
audit files                                          审计档案 @X>k@M  
audit findings                                     审计中发现的事项 &9$0v"`H  
audit implementation stage                        审计实施阶段 W'E!5T^  
audit mark                                        审计标识 xgrk>Fb|R  
audit materiality                                 审计重要性 <&n
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audit method                                     审计方法 k;3Bv
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audit objective                                         审计目标，审计目的 =$}P'[V  
audit of financial statements                      会计报表审计，财务报表审计 @/lLLGrZ"  
audit opinion                                     审计意见 f~jx2?W  
audit period                                      被审计期间，被审计年度 #^gn,^QQ  
audit plan                                          审计计划 GxLoNVr  
audit planning                                    编制审计计划，制定审计计划，审计计划 82&JYx  
audit planning stage                                  审计计划阶段 D7X-|`kH  
audit procedure                                审计程序 X"(!\{ySI;  
audit programme                               审计程序表，具体审计计划 $|C%G6!s?@  
audit report                                       审计报告 ]cc4+}L~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mq[(yR  
audit report with a qualified opinion                 有保留意见的审计报告 >a%NC'~rc  
audit report with an adverse opinion                否定意见的审计报告 7$z")JB  
audit report with dual dates                      双重日期审计报告 n4 KiC!*i0  
audit reporting stage                                 审计报告阶段 -3/:Dk`3  
audit responsibility                                   审计责任 { Y|h;@j$  
audit results                                      审计结果 k)'hNk"x  
audit risk                                          审计风险 $G"PZ7  
audit sampling                                          审计抽样 '/\@Mc4T  
audit sampling techniques                         审计抽样方法，审计抽样技术 o$\{&:y  
audit strategies                                  审计策略 ,cWO Ak  
audit summary                                         审计总结，审计小结 82~UI'f \  
audit team                                         审计小组 7ZET@  
audit test                                    审计测试 Lbq "( b  
audit trail                                          审计轨迹 &"._% S58V  
audit work                                        审计工作 .i"v([eQ  
audit working paper                                 审计工作底稿 Z9i,#/  
audited financial statement                        审计会计报表，已审计财务报表 uwj/]#`  
Auditing Guidelines (the～)                      审计规范指南 NO +j   
auditing standards                             审计准则 uw LT$  
audit-oriented working paper                          (审计)业务类工作底稿 )*G3q/l1u6  
authorisation                                     授权 *wwLhweQ5W  
authorisation of transaction                       交易的授权 :)c >
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availability                                         可获得性 022YuqL<v  
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balance                                      余额；差额；平衡 5dMIv<#T`  
balance sheet                                    资产负债表 3rZFN ^  
bank                                                 银行  s+[_5n~  
bank account                                    银行账户，银行户头 x]euNa  
bank statement                                 银行对账单 $.QnM  
barter transaction                              易货交易，以物换物交易 fm;1Iu#  
basis of audit                                    审计依据 :
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basis of preparation                                (会计报表的)编制基础 MEI]N0L3  
book of account                               账目，账簿 l'&l!D&   
borrowing                                         借款，贷款，借债 Z"lL=0rY/  
branch                                              分支，分支机构，分店 l'W?X '  
brought forward                                (账户余额等的)承上年，承上期，承上页 7FqmT  
budget                                              预算 lBR6O!sBP  
building                                      建筑物；大楼 =P'=P0G  
business conditions                                  业务情况，经营情况 Q~,E K  
business licence                               (企业等的)营业执照 9'3bzhT$  
business relation                                业务关系 b]g}h
 
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