[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 i[{] LiP  
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审计词汇英汉对照 `HG19_Z  
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ability to continue as a going concern               持续经营能力 6;frIl;  
acceptability                                     可接受性，可接受程度 vQmackY  
acceptable level of detection risk                     检查风险的可接受水平 @ z
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acceptance of engagement                       接受委托 (V.,~t@
  
accepting the engagement for the first time              首次接受委托 Lzx$"R-  
access to asset                                         对资产的接触 I<./(X[H:#  
according to                                     根据，依据，依照 +esNwz_   
account balance                                账户余额 |.O!zRm  
account for                                       对……进行会计处理，核算；解释 yVHlT  
accounting                                        会计，会计学 VhFRh,J(T  
accounting advisory serve                        会计咨询服务 |8 2tw|<o  
accounting firm                                 会计师事务所 z-G7Y#  
accounting information                      会计信息，会计资料 $H-D9+8 7  
accounting period                             会计期间 v7F RTrqjj  
accounting policies                                   会计政策 q'F_j"  
accounting professional bodies                 会计职业组织，会计职业团体 ynZ[c8.  
accounting records                                   会计记录 ~}-p5q2  
accounting responsibility                           会计责任 ;[%}Xx  
accounting service                             会计服务 l$VxE'&LQ  
accounting standards                                会计准则 I"32[?0 (;  
Accounting Standards for Business Enterprises       企业会计准则 U
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accounting system                             会计系统 4Sstg57x~  
accounting treatment                                会计处理 A?D"j7JD=L  
accuracy                                    准确性，精确性 yC0f/O  
additional audit procedures                      追加审计程序 0IgnpeA]  
addressee                                         收件人，收信人 %C`'>,t>  
Administration of State-owned Assets  (the～)     国有资产管理局 YD46Z~$  
administrative laws and regulations                 行政法规 M
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adverse impact                                 不利影响，负面影响 6!%d-Z7)  
adverse opinion                                反对意见 bq3fiT9  
advisory group                                  咨询组，顾问组 @y0bU*v7  
agency fee                                        代理费，代理费用 .\~P -{Hd  
aggregate                                          总计，合计为…… HS
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alternation of document and record                 变造文件和记录 jUJTcL  
alternative audit procedures                      替代审计程序，备选审计程序 X!rQ@F3  
amend                                              修改，修订 T]#,R|)d  
amortisation                                      摊销 FK@ f'  
analytical capacity                             分析能力 j&[.2PW\  
analytical procedures                               分析性程序 {8#N7(%z  
annual financial statements                        年度会计报表，年度财务报表 $;
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appendix                                          附录，附表 \gp,Txueb  
applicable                                         适用的 r($_>TS&"  
applicable laws and regulations                 适用的法规 YKe0:cWc  
application systems                                  应用系统 ECS<l*i57&  
apply consistently                              一贯地执行，一贯地实施 n`m_S
 
appropriate                                       适当的，合适的； 3 W-NS~y  
征用，挪用 2&gVZz  
appropriate authorization                          适当的授权 1R2o6`_  
appropriateness of audit evidence                    审计证据的适当性 1(?CNW[  
approval                                    批准，核准 t
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assertion                                    (会计报表上的)认定；确认 VX!Y`y^a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~w 1{zxs  
asset                                                 资产，财产 "6E1W,|{  
asset restructuring                             资产重组 HTUYvU*-  
assignment of duties                                 职责的划分 N8kb-2  
assistant                                     助理，助理人员 BK(pJNBh  
associated company                                 联属公司，联营公司 A&|Wvb=  
association                                        联合，结合；协会，社团 !#c[~erNZ  
assumption                                       假设，假定 1akD]Z
 
at a given date                                         在某一特定时日 Q.9Ph ~  
attestation                                         鉴证，公证 tB , .  
attestation service                             鉴证服务 mo|PrLV  
audit adjustment                                审计调整 uXQ 7eXX  
audit areas                                        审计领域 u+z .J4w  
audit conclusion                                审计结论 _b!;(~@p  
audit effectiveness                             审计效果 h/1nm U]  
audit efficiency                                  审计效率 R(2HYZ  
audit engagement letter                      审计业务约定书 $kkp*3{ot  
audit evidence                                          审计证据 N&I8nZ9  
audit fee                                    审计费
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audit files                                          审计档案 KH2F#[ !Lw  
audit findings                                     审计中发现的事项 ' 1P=^  
audit implementation stage                        审计实施阶段 ,5eH2W  
audit mark                                        审计标识 .#=j <&  
audit materiality                                 审计重要性 r,u<y_YW  
audit method                                     审计方法  NVO9XK  
audit objective                                         审计目标，审计目的 $Yx6#m}[M  
audit of financial statements                      会计报表审计，财务报表审计 +}c|O+6g  
audit opinion                                     审计意见 :]B% >*;}  
audit period                                      被审计期间，被审计年度 /<(*/P,>  
audit plan                                          审计计划 z
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audit planning                                    编制审计计划，制定审计计划，审计计划 r/CEYEJ&X  
audit planning stage                                  审计计划阶段 8zQ_xE  
audit procedure                                审计程序 i{tTUA  
audit programme                               审计程序表，具体审计计划 "pSH!0Ap\  
audit report                                       审计报告 <qbZG}u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c&7Do}  
audit report with a qualified opinion                 有保留意见的审计报告 h1^9tz{  
audit report with an adverse opinion                否定意见的审计报告 ]z-']R;  
audit report with dual dates                      双重日期审计报告 \LO_Nu9  
audit reporting stage                                 审计报告阶段 v p\PYg;x  
audit responsibility                                   审计责任 #&^ZQs<  
audit results                                      审计结果 u<l#xud  
audit risk                                          审计风险 [2GXAvXsT  
audit sampling                                          审计抽样 IWjR0  
audit sampling techniques                         审计抽样方法，审计抽样技术 a. h?4+^bN  
audit strategies                                  审计策略 -"~
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audit summary                                         审计总结，审计小结 )"
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audit team                                         审计小组 v}7@CP]nV  
audit test                                    审计测试 Cz'xGW{  
audit trail                                          审计轨迹 D^66p8t  
audit work                                        审计工作 w1wXTt  
audit working paper                                 审计工作底稿 //\ds71h  
audited financial statement                        审计会计报表，已审计财务报表 Dk)@>l:gI,  
Auditing Guidelines (the～)                      审计规范指南 :D"@6PC]  
auditing standards                             审计准则 y
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audit-oriented working paper                          (审计)业务类工作底稿 ^G}# jg.  
authorisation                                     授权 2}^+]5  
authorisation of transaction                       交易的授权 [ 3$.*   
availability                                         可获得性 VDB$"T9#  
B "DVt3E  
balance                                      余额；差额；平衡 ~?FK ; (  
balance sheet                                    资产负债表 {iA^rv|  
bank                                                 银行 r#LnDseW  
bank account                                    银行账户，银行户头 84iJ[F
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bank statement                                 银行对账单 \Os:6U=X-  
barter transaction                              易货交易，以物换物交易 =y?#^  
basis of audit                                    审计依据 Px'R`1^  
basis of preparation                                (会计报表的)编制基础 Q/9a,85  
book of account                               账目，账簿 98BYtxa
 
borrowing                                         借款，贷款，借债 n`P`yb\f$  
branch                                              分支，分支机构，分店 W;^N8ap%  
brought forward                                (账户余额等的)承上年，承上期，承上页 4Z*|Dsw  
budget                                              预算 M6# \na  
building                                      建筑物；大楼 YV*b~6{d  
business conditions                                  业务情况，经营情况 pPoH5CzcK  
business licence                               (企业等的)营业执照 |kId8WtA  
business relation                                业务关系 jyNb(Z  
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