[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 SQ0t28N3h  
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审计词汇英汉对照 jp|1S^b  
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ability to continue as a going concern               持续经营能力 dp~] Wx  
acceptability                                     可接受性，可接受程度 [)L)R`  
acceptable level of detection risk                     检查风险的可接受水平 JVawWw0q  
acceptance of engagement                       接受委托 $Q'S8TU  
accepting the engagement for the first time              首次接受委托 G ;fc8a[X  
access to asset                                         对资产的接触 -ttH{SslM  
according to                                     根据，依据，依照 2uy<wJE>  
account balance                                账户余额 +204.Yj?D  
account for                                       对……进行会计处理，核算；解释 R}J}Qb  
accounting                                        会计，会计学 ),;O 3:n  
accounting advisory serve                        会计咨询服务 NpN-''B\  
accounting firm                                 会计师事务所 3,[#%}1(S  
accounting information                      会计信息，会计资料 K%
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accounting period                             会计期间  HLsG<#  
accounting policies                                   会计政策 Y24H` s1u/  
accounting professional bodies                 会计职业组织，会计职业团体 .sE5QR Vc  
accounting records                                   会计记录 m\xlSNW'q  
accounting responsibility                           会计责任 Ir\f_>7  
accounting service                             会计服务 \2huDNW& !  
accounting standards                                会计准则 RI</T3%~  
Accounting Standards for Business Enterprises       企业会计准则 7v{s?h->$  
accounting system                             会计系统 ~4'AnoD1w  
accounting treatment                                会计处理 O\&[|sGY{  
accuracy                                    准确性，精确性 b<1+q{0r  
additional audit procedures                      追加审计程序 OD~B2MpM>  
addressee                                         收件人，收信人 .|Y&,?k|Y  
Administration of State-owned Assets  (the～)     国有资产管理局 unZYFA}(  
administrative laws and regulations                 行政法规 8{ooLdpX7  
adverse impact                                 不利影响，负面影响 UD}#c:I  
adverse opinion                                反对意见 NPY\ >pf  
advisory group                                  咨询组，顾问组 W<s
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agency fee                                        代理费，代理费用 wM aqR"%  
aggregate                                          总计，合计为…… 0<'Q;'2* L  
alternation of document and record                 变造文件和记录 dw"{inMf  
alternative audit procedures                      替代审计程序，备选审计程序 ] lONi  
amend                                              修改，修订 4k4 d%  
amortisation                                      摊销 ~+OAAkJ9  
analytical capacity                             分析能力 ?Q
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analytical procedures                               分析性程序 <]e0TU?bk  
annual financial statements                        年度会计报表，年度财务报表 Ap)[;_9BD  
appendix                                          附录，附表 K#_x.:<J  
applicable                                         适用的 qOM"?av  
applicable laws and regulations                 适用的法规 H68~5lJY^]  
application systems                                  应用系统 M`u&-6  
apply consistently                              一贯地执行，一贯地实施 CYFi_6MFl  
appropriate                                       适当的，合适的； jS<(Oo  
征用，挪用 6! .nj3$*  
appropriate authorization                          适当的授权 q47:kB{d  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 9qcA+gz:|
 
assertion                                    (会计报表上的)认定；确认 YRRsbm{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 TpIx!R9  
asset                                                 资产，财产 yMVlTO  
asset restructuring                             资产重组 +$y% H  
assignment of duties                                 职责的划分 MIF`|3$,  
assistant                                     助理，助理人员 _'Rzu'$`  
associated company                                 联属公司，联营公司 6zR9(c:a~  
association                                        联合，结合；协会，社团 P~d&PhOe  
assumption                                       假设，假定 0tb%h[%,M  
at a given date                                         在某一特定时日 b;k3B7<  
attestation                                         鉴证，公证 
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attestation service                             鉴证服务 lNRGlTD%  
audit adjustment                                审计调整 2*)2c[/0F  
audit areas                                        审计领域 ewrs D'?  
audit conclusion                                审计结论 Vz @2_k   
audit effectiveness                             审计效果 u(W+hdTap=  
audit efficiency                                  审计效率 '
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audit engagement letter                      审计业务约定书 1=U NA :t<  
audit evidence                                          审计证据 G~ mLc  
audit fee                                    审计费 ($or@lfs  
audit files                                          审计档案 1O,:fTG<  
audit findings                                     审计中发现的事项 l.nd Wv  
audit implementation stage                        审计实施阶段 xP+`scv*m#  
audit mark                                        审计标识 qEJ#c e]G  
audit materiality                                 审计重要性 d
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audit method                                     审计方法 HzQY\Y6  
audit objective                                         审计目标，审计目的 0ub0[A  
audit of financial statements                      会计报表审计，财务报表审计 CR8szMa  
audit opinion                                     审计意见 rHaj~s 4  
audit period                                      被审计期间，被审计年度 c$P68$FB  
audit plan                                          审计计划 \@!"7._=  
audit planning                                    编制审计计划，制定审计计划，审计计划 #
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audit planning stage                                  审计计划阶段 +S6(Fvp  
audit procedure                                审计程序 !fmbm4!a  
audit programme                               审计程序表，具体审计计划 uEui{_2$  
audit report                                       审计报告 J5Ovj,[EZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sD ,=_q@  
audit report with a qualified opinion                 有保留意见的审计报告 RIdh],-  
audit report with an adverse opinion                否定意见的审计报告 1tIJ'#6
 
audit report with dual dates                      双重日期审计报告 GTuxMg`  
audit reporting stage                                 审计报告阶段 cMK}BHOC  
audit responsibility                                   审计责任 4..M *U  
audit results                                      审计结果 5_7y1  
audit risk                                          审计风险 v|Y ut~  
audit sampling                                          审计抽样 iz %wozf  
audit sampling techniques                         审计抽样方法，审计抽样技术 q5xF~SQGw2  
audit strategies                                  审计策略 W7#dc89}  
audit summary                                         审计总结，审计小结 U[EZ,7n8  
audit team                                         审计小组 L6x ;<gj  
audit test                                    审计测试 SxI-pH'  
audit trail                                          审计轨迹 g^: &D
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audit work                                        审计工作 :i9=Wj
 
audit working paper                                 审计工作底稿 wQ9?Z.-$  
audited financial statement                        审计会计报表，已审计财务报表 o]M1$)>b+  
Auditing Guidelines (the～)                      审计规范指南 !9t,#?!  
auditing standards                             审计准则 %zz,qs)Eu  
audit-oriented working paper                          (审计)业务类工作底稿 4G2iT+X-  
authorisation                                     授权 iY*fp=c9  
authorisation of transaction                       交易的授权 p|+TgOYOc  
availability                                         可获得性 \2))c@@%  
B }0V aZ<j  
balance                                      余额；差额；平衡 Ef$a&*)PH  
balance sheet                                    资产负债表 \IaUsx"#o{  
bank                                                 银行 Ge7Uety  
bank account                                    银行账户，银行户头  WZM  
bank statement                                 银行对账单 tj4/x7!  
barter transaction                              易货交易，以物换物交易 ShesJj  
basis of audit                                    审计依据 wZfY~  
basis of preparation                                (会计报表的)编制基础 J9-n3o  
book of account                               账目，账簿 ykYef  
borrowing                                         借款，贷款，借债 UvR.?js(O  
branch                                              分支，分支机构，分店 hVIv->  
brought forward                                (账户余额等的)承上年，承上期，承上页 A<_{7F9  
budget                                              预算 G =/^]E  
building                                      建筑物；大楼 )G),iy  
business conditions                                  业务情况，经营情况 "H#pN;)+  
business licence                               (企业等的)营业执照 {l"(EeW6)  
business relation                                业务关系 FsLd&$?T&  
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