[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 +~V_^-JG&  
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审计词汇英汉对照 bR7tmJ[)Z  
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ability to continue as a going concern               持续经营能力 Gs~eRcIB  
acceptability                                     可接受性，可接受程度 7D<Aa?cv_l  
acceptable level of detection risk                     检查风险的可接受水平 rCa]T@=  
acceptance of engagement                       接受委托 gN}$$vS  
accepting the engagement for the first time              首次接受委托 :W
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access to asset                                         对资产的接触 oL~1M=r  
according to                                     根据，依据，依照 nN&dtjoF  
account balance                                账户余额 p8 S~`fjV  
account for                                       对……进行会计处理，核算；解释 _kBmKE  
accounting                                        会计，会计学 P\dfxR;8%  
accounting advisory serve                        会计咨询服务 .*N,x(V  
accounting firm                                 会计师事务所 9 5!xJdq  
accounting information                      会计信息，会计资料 t?&;   
accounting period                             会计期间 %S^ke`MhF  
accounting policies                                   会计政策 $|7"9W}m*  
accounting professional bodies                 会计职业组织，会计职业团体 $zOV*O2  
accounting records                                   会计记录 pzRVX8  
accounting responsibility                           会计责任 dUB;ZB7  
accounting service                             会计服务 :Jyr^0`J  
accounting standards                                会计准则 Bj{J&{  
Accounting Standards for Business Enterprises       企业会计准则 z@UH[>^gj  
accounting system                             会计系统 \ 3E%6L  
accounting treatment                                会计处理 lFuW8G,-f@  
accuracy                                    准确性，精确性 ]foS.D,  
additional audit procedures                      追加审计程序 $~q{MX&J  
addressee                                         收件人，收信人 f]10^y5&  
Administration of State-owned Assets  (the～)     国有资产管理局 L__{U_p  
administrative laws and regulations                 行政法规 .K ^gh$z!  
adverse impact                                 不利影响，负面影响 4%}iKoT   
adverse opinion                                反对意见 KOR*y(*8  
advisory group                                  咨询组，顾问组 &u9,|n]O9  
agency fee                                        代理费，代理费用 WMKxGZg"  
aggregate                                          总计，合计为…… I[A<e]uK  
alternation of document and record                 变造文件和记录 _H U>T  
alternative audit procedures                      替代审计程序，备选审计程序 IHW s<U  
amend                                              修改，修订 dgQ<>+9]6  
amortisation                                      摊销 x%)oL:ue  
analytical capacity                             分析能力 t
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analytical procedures                               分析性程序 yuq o ^i  
annual financial statements                        年度会计报表，年度财务报表 qCVb-f  
appendix                                          附录，附表 "$5cKbJ  
applicable                                         适用的 k_1;YOBF  
applicable laws and regulations                 适用的法规 %a8e_  
application systems                                  应用系统 KKk<wya&O  
apply consistently                              一贯地执行，一贯地实施 fvta<  
appropriate                                       适当的，合适的； ?pQ0* O0  
征用，挪用 ;|\j][A  
appropriate authorization                          适当的授权 @}^VA9ULK  
appropriateness of audit evidence                    审计证据的适当性 w[vccARQ  
approval                                    批准，核准 [#aJ- Uu  
assertion                                    (会计报表上的)认定；确认 dM}c-=w`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B{`K?e0  
asset                                                 资产，财产 y:zNf?6&  
asset restructuring                             资产重组 ) F -8  
assignment of duties                                 职责的划分 v"Bm4+c&0  
assistant                                     助理，助理人员 P7X3>5<;q  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 1e9~):C~W  
assumption                                       假设，假定 M!hD`5.3  
at a given date                                         在某一特定时日 sc-+?i  
attestation                                         鉴证，公证 L09r|g4Z  
attestation service                             鉴证服务 D @wIbU  
audit adjustment                                审计调整 ',Z]w;D!G
 
audit areas                                        审计领域 6[FXgCb  
audit conclusion                                审计结论 c=-qbG0`  
audit effectiveness                             审计效果 Q4Wz5n1yp7  
audit efficiency                                  审计效率 )~xH!%4F  
audit engagement letter                      审计业务约定书 LGtw4'yr  
audit evidence                                          审计证据 \ %xku:  
audit fee                                    审计费 &D|+tu{  
audit files                                          审计档案 -jNnx*  
audit findings                                     审计中发现的事项 18j>x3tn  
audit implementation stage                        审计实施阶段 N3Q .4? z9  
audit mark                                        审计标识 |A
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audit materiality                                 审计重要性 1#|lt\T  
audit method                                     审计方法 U4Y)Jk  
audit objective                                         审计目标，审计目的 ub1~+T'O
 
audit of financial statements                      会计报表审计，财务报表审计 J?t(TW6E   
audit opinion                                     审计意见 D8B\F5..c#  
audit period                                      被审计期间，被审计年度 pE+:tMH;  
audit plan                                          审计计划 \%}]wf}  
audit planning                                    编制审计计划，制定审计计划，审计计划 UWqX}T[^  
audit planning stage                                  审计计划阶段 Yc )Dx3  
audit procedure                                审计程序 ?qHQ#0 @y]  
audit programme                               审计程序表，具体审计计划 ;sUvY*Bcm  
audit report                                       审计报告 N5#j}tT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I:al
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audit report with a qualified opinion                 有保留意见的审计报告 X?u=R)uG  
audit report with an adverse opinion                否定意见的审计报告 *>EV4Hl  
audit report with dual dates                      双重日期审计报告 d7&d FvG  
audit reporting stage                                 审计报告阶段 R;U4a2~  
audit responsibility                                   审计责任 U"UsQYa_  
audit results                                      审计结果  RZqMpW  
audit risk                                          审计风险 .A/xH x  
audit sampling                                          审计抽样 K'E)?NW69  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~EQ# %db  
audit strategies                                  审计策略 zw5Ol%JF  
audit summary                                         审计总结，审计小结 pfl^GgP#  
audit team                                         审计小组 XMI5j7CL  
audit test                                    审计测试 xu]Kt+QnSk  
audit trail                                          审计轨迹 jgEYlZ  
audit work                                        审计工作 o?= &kx  
audit working paper                                 审计工作底稿 w!d(NA<|0]  
audited financial statement                        审计会计报表，已审计财务报表 p? VDBAx  
Auditing Guidelines (the～)                      审计规范指南 PRyzvc~  
auditing standards                             审计准则 ns/*WH&[x  
audit-oriented working paper                          (审计)业务类工作底稿 \|]+sQWQ  
authorisation                                     授权 tk 5p@l  
authorisation of transaction                       交易的授权 g^=Ruh+  
availability                                         可获得性 Y>2#9LA  
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balance                                      余额；差额；平衡 ?< Ma4yl</  
balance sheet                                    资产负债表 ^x(s!4d]  
bank                                                 银行 'c/8|9jX  
bank account                                    银行账户，银行户头 L&|^y8
 
bank statement                                 银行对账单 ycIcM~<4  
barter transaction                              易货交易，以物换物交易 8{&.[SC7  
basis of audit                                    审计依据 / U~yYh  
basis of preparation                                (会计报表的)编制基础 ,a2=OV  
book of account                               账目，账簿 [%Z{Mp'g  
borrowing                                         借款，贷款，借债 pma=
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branch                                              分支，分支机构，分店 PCH$)F4^  
brought forward                                (账户余额等的)承上年，承上期，承上页 )T slI  
budget                                              预算 ;kG"m7-/  
building                                      建筑物；大楼 ka`}lR  
business conditions                                  业务情况，经营情况 NOAz
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business licence                               (企业等的)营业执照 6pQo_l}  
business relation                                业务关系 -\Z`+kY?p  
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