[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 g= ~Y\$&  
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审计词汇英汉对照 p4GhT~)l:  
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ability to continue as a going concern               持续经营能力 FlGU1%]m  
acceptability                                     可接受性，可接受程度 6D|[3rXr  
acceptable level of detection risk                     检查风险的可接受水平 U;`
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acceptance of engagement                       接受委托 w\,N}'
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accepting the engagement for the first time              首次接受委托 K
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access to asset                                         对资产的接触 vF@hg)A  
according to                                     根据，依据，依照 7f|8SB  
account balance                                账户余额 mS
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account for                                       对……进行会计处理，核算；解释 (StX1g'  
accounting                                        会计，会计学 2t 6m#  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 0t*e#,y  
accounting information                      会计信息，会计资料 'yxN1JF  
accounting period                             会计期间 W
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accounting policies                                   会计政策 0DtewN{Z  
accounting professional bodies                 会计职业组织，会计职业团体 F-AU'o *  
accounting records                                   会计记录 K&ZN!VN/p  
accounting responsibility                           会计责任 yN[aBYJx,M  
accounting service                             会计服务 !yqez  
accounting standards                                会计准则 \ vn!SO7  
Accounting Standards for Business Enterprises       企业会计准则 ypU-/}Cf,  
accounting system                             会计系统 XSk*w'xO  
accounting treatment                                会计处理 R !g'zS'  
accuracy                                    准确性，精确性 bGw56s'R5~  
additional audit procedures                      追加审计程序 J^<Gi/:*^  
addressee                                         收件人，收信人 y PY}b_W  
Administration of State-owned Assets  (the～)     国有资产管理局 mi[t1cN)=  
administrative laws and regulations                 行政法规 (P!r^87   
adverse impact                                 不利影响，负面影响 JLd-{}A""-  
adverse opinion                                反对意见 '41'Gn  
advisory group                                  咨询组，顾问组 8;6j  
agency fee                                        代理费，代理费用 WC0z'N({W  
aggregate                                          总计，合计为…… "I)/|x\G*  
alternation of document and record                 变造文件和记录 y0vJ@ %`  
alternative audit procedures                      替代审计程序，备选审计程序 'Qdea$o  
amend                                              修改，修订 b@QCdi,u  
amortisation                                      摊销 {p\ll  
analytical capacity                             分析能力 <W] RyEg`  
analytical procedures                               分析性程序 Ft E5
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annual financial statements                        年度会计报表，年度财务报表 %xt;&HE  
appendix                                          附录，附表 :HW| m
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applicable                                         适用的 umT *  
applicable laws and regulations                 适用的法规 i<0_sxfUD  
application systems                                  应用系统 5(zdM)Y7  
apply consistently                              一贯地执行，一贯地实施 CbGfVdw/c  
appropriate                                       适当的，合适的； wE[gp+X~  
征用，挪用 {W+IUvn  
appropriate authorization                          适当的授权 BG|
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appropriateness of audit evidence                    审计证据的适当性 5P Zzaz<  
approval                                    批准，核准 p{ Xde   
assertion                                    (会计报表上的)认定；确认 }7non  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H;nEU@>"Z  
asset                                                 资产，财产 *+OS;R1<  
asset restructuring                             资产重组 NSawD.9mV  
assignment of duties                                 职责的划分 0$A^ .M;  
assistant                                     助理，助理人员 azz=,^U#  
associated company                                 联属公司，联营公司 8)lrQvZ  
association                                        联合，结合；协会，社团 fmq''1u  
assumption                                       假设，假定 }!Y=SP1e  
at a given date                                         在某一特定时日 l~]D|92  
attestation                                         鉴证，公证 6k_Uq.<X  
attestation service                             鉴证服务 3Ccy %;  
audit adjustment                                审计调整 ;,8 )%
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audit areas                                        审计领域 ">._&8KkE0  
audit conclusion                                审计结论 Xh}S_/9}5  
audit effectiveness                             审计效果 (C;Q<  
audit efficiency                                  审计效率 VwudNjL  
audit engagement letter                      审计业务约定书 h1t~hrq  
audit evidence                                          审计证据 wz'=  
audit fee                                    审计费 _9g-D9  
audit files                                          审计档案 O1D|T"@  
audit findings                                     审计中发现的事项 P_4E<"eK  
audit implementation stage                        审计实施阶段 &szYa-K*  
audit mark                                        审计标识 +4$][3.
 
audit materiality                                 审计重要性 FsO_|r  
audit method                                     审计方法 #f [}a  
audit objective                                         审计目标，审计目的 @U3:9~Q  
audit of financial statements                      会计报表审计，财务报表审计 F\, vIS  
audit opinion                                     审计意见 2x>7>;>  
audit period                                      被审计期间，被审计年度 5(gWK{R)*  
audit plan                                          审计计划 z&cM8w:  
audit planning                                    编制审计计划，制定审计计划，审计计划 UX+vU@Co[  
audit planning stage                                  审计计划阶段 %
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audit procedure                                审计程序 VKkvf"X  
audit programme                               审计程序表，具体审计计划 iC3C~?,
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audit report                                       审计报告 JK`$/l|7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  q{&\nCy  
audit report with a qualified opinion                 有保留意见的审计报告 m]vS"AdX  
audit report with an adverse opinion                否定意见的审计报告 gu6%$z  
audit report with dual dates                      双重日期审计报告 "fr{:'HX  
audit reporting stage                                 审计报告阶段 (dZ]j){  
audit responsibility                                   审计责任 RIQ-mpg~(k  
audit results                                      审计结果 3&>0'h  
audit risk                                          审计风险 U sh
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audit sampling                                          审计抽样 &?1O D5  
audit sampling techniques                         审计抽样方法，审计抽样技术 MVnN0K4  
audit strategies                                  审计策略 xP_/5N=f  
audit summary                                         审计总结，审计小结 m.p$f$A_  
audit team                                         审计小组 n$`+03a  
audit test                                    审计测试 -#v1/L/=  
audit trail                                          审计轨迹 ?JG^GD7D  
audit work                                        审计工作 p^|6 /b  
audit working paper                                 审计工作底稿 "={*0P  
audited financial statement                        审计会计报表，已审计财务报表 re_nb)4g  
Auditing Guidelines (the～)                      审计规范指南 obE8iG@H  
auditing standards                             审计准则 t7l{^d_L  
audit-oriented working paper                          (审计)业务类工作底稿 _P=+\[|y  
authorisation                                     授权 7O'.KoMw  
authorisation of transaction                       交易的授权 $[}EV(#y  
availability                                         可获得性 Y0.'u{J*  
B QyxUK}6mr  
balance                                      余额；差额；平衡 e pp04~  
balance sheet                                    资产负债表 ~+j2a3rv-{  
bank                                                 银行 WQ 2{`'z  
bank account                                    银行账户，银行户头 aW*k,\:e  
bank statement                                 银行对账单 ~;?<OOt|wG  
barter transaction                              易货交易，以物换物交易 (8aj`> y  
basis of audit                                    审计依据 #M{qMJHDo  
basis of preparation                                (会计报表的)编制基础 R)BXN~dQ  
book of account                               账目，账簿 xu_,0ZT]{  
borrowing                                         借款，贷款，借债 5@%.wb4  
branch                                              分支，分支机构，分店 $'I&u  
brought forward                                (账户余额等的)承上年，承上期，承上页 9@ YKx0  
budget                                              预算 ff5 gE'  
building                                      建筑物；大楼 ^~I@]5Pq  
business conditions                                  业务情况，经营情况 l 9 wO x  
business licence                               (企业等的)营业执照 ~5`oNa  
business relation                                业务关系 |ZE^'e*k  
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