[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 ])x1MmRg\  
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审计词汇英汉对照 hG
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ability to continue as a going concern               持续经营能力 l.[pnLD  
acceptability                                     可接受性，可接受程度 KaGUpHw  
acceptable level of detection risk                     检查风险的可接受水平 /'O8RUjN  
acceptance of engagement                       接受委托 Gn]36~)*H  
accepting the engagement for the first time              首次接受委托 B{-7  
access to asset                                         对资产的接触 'm%{Rz>
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according to                                     根据，依据，依照 85{m+1O~  
account balance                                账户余额 B*7kX&Uq  
account for                                       对……进行会计处理，核算；解释 W+XWS ,(  
accounting                                        会计，会计学 snV*gSUH
 
accounting advisory serve                        会计咨询服务 q!c(~UVw  
accounting firm                                 会计师事务所 d1/emwH  
accounting information                      会计信息，会计资料 '[F:uA  
accounting period                             会计期间 H^_,e= j  
accounting policies                                   会计政策 ,!ZuH?Z  
accounting professional bodies                 会计职业组织，会计职业团体 rCy b3,W  
accounting records                                   会计记录 x^f<G 6z  
accounting responsibility                           会计责任 ;?6vKpj;  
accounting service                             会计服务 aM^iDJ$>  
accounting standards                                会计准则 -DDA b(2*  
Accounting Standards for Business Enterprises       企业会计准则 o3ZN0j69|  
accounting system                             会计系统 3KLUH=)P  
accounting treatment                                会计处理 -@uFRQt  
accuracy                                    准确性，精确性 *P()&}JK  
additional audit procedures                      追加审计程序 Er~17$b  
addressee                                         收件人，收信人 ~m%[d. }e  
Administration of State-owned Assets  (the～)     国有资产管理局 W<Uu.Y{sG  
administrative laws and regulations                 行政法规 FR(W.5[  
adverse impact                                 不利影响，负面影响 > =>/~dIb  
adverse opinion                                反对意见 ~PQ.l\C  
advisory group                                  咨询组，顾问组 ]]xKc5CT  
agency fee                                        代理费，代理费用 TyxIlI4"  
aggregate                                          总计，合计为…… gmTBT#{6yH  
alternation of document and record                 变造文件和记录 ;#B(L=/  
alternative audit procedures                      替代审计程序，备选审计程序 wak26W>I3  
amend                                              修改，修订 wI#8|,]"z  
amortisation                                      摊销 &9k~\;x  
analytical capacity                             分析能力 4"@<bKx  
analytical procedures                               分析性程序 e r" w{  
annual financial statements                        年度会计报表，年度财务报表 >hKsj{=R7  
appendix                                          附录，附表 95;{ms[  
applicable                                         适用的 a|ftl&uk  
applicable laws and regulations                 适用的法规 Wj{lb_Rj  
application systems                                  应用系统 77
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apply consistently                              一贯地执行，一贯地实施  a+h$u  
appropriate                                       适当的，合适的； pMF vL  
征用，挪用 ,OZ  
appropriate authorization                          适当的授权  >
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appropriateness of audit evidence                    审计证据的适当性 2:+8]b3i  
approval                                    批准，核准 tMr7 d  
assertion                                    (会计报表上的)认定；确认 ?7{U=1gb$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !U`&a=k  
asset                                                 资产，财产 {f*Y}/@  
asset restructuring                             资产重组 h!"2Ux3!x  
assignment of duties                                 职责的划分 Xj?Wvt  
assistant                                     助理，助理人员 3)OZf{D[  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 *k$[/{S1-  
assumption                                       假设，假定 #J5BHY~  
at a given date                                         在某一特定时日 [%IOB/{N  
attestation                                         鉴证，公证 s8j |>R|k  
attestation service                             鉴证服务 Q @}$b(b  
audit adjustment                                审计调整 BU nujC  
audit areas                                        审计领域 ~NGM6+9  
audit conclusion                                审计结论 u ExLj6  
audit effectiveness                             审计效果 v|?@k^Ms  
audit efficiency                                  审计效率 N
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audit engagement letter                      审计业务约定书 mq:k|w^6  
audit evidence                                          审计证据 #h!+
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audit fee                                    审计费 -oD,F $Rb  
audit files                                          审计档案 p^l#Wq5  
audit findings                                     审计中发现的事项 W5jwD  
audit implementation stage                        审计实施阶段 HC0juT OiO  
audit mark                                        审计标识 B`pBIUu  
audit materiality                                 审计重要性 2j\_svw'  
audit method                                     审计方法 !E7gIqo  
audit objective                                         审计目标，审计目的 w0QtGQ|  
audit of financial statements                      会计报表审计，财务报表审计 aRd~T6I  
audit opinion                                     审计意见 2w>%-_]u+  
audit period                                      被审计期间，被审计年度 Khq\@`RaT  
audit plan                                          审计计划 eSPS3|YYn  
audit planning                                    编制审计计划，制定审计计划，审计计划 V:0IB
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audit planning stage                                  审计计划阶段 u
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audit procedure                                审计程序 cS&KD@.  
audit programme                               审计程序表，具体审计计划 K5>3  
audit report                                       审计报告 h*%p %t<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7:`XE&Z  
audit report with a qualified opinion                 有保留意见的审计报告 ZbRRDXk!  
audit report with an adverse opinion                否定意见的审计报告 O{:{P5  
audit report with dual dates                      双重日期审计报告 YSjc=  
audit reporting stage                                 审计报告阶段 (6%T~|a  
audit responsibility                                   审计责任 l;$F[/3a  
audit results                                      审计结果 j/v>,MM  
audit risk                                          审计风险 Y;af|?U*6:  
audit sampling                                          审计抽样 t  Cuvb  
audit sampling techniques                         审计抽样方法，审计抽样技术 vgW(l2,@  
audit strategies                                  审计策略 lM-\:Q!
  
audit summary                                         审计总结，审计小结 xvGYd,dlK  
audit team                                         审计小组 zD_5TGM=  
audit test                                    审计测试 +U f w  
audit trail                                          审计轨迹 >=k7#av  
audit work                                        审计工作 g4W
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audit working paper                                 审计工作底稿 &BVUK"}P  
audited financial statement                        审计会计报表，已审计财务报表 %<
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Auditing Guidelines (the～)                      审计规范指南 &{)<Q(g  
auditing standards                             审计准则 [*%lm9 x  
audit-oriented working paper                          (审计)业务类工作底稿 T! }G51  
authorisation                                     授权 ? Fqh i  
authorisation of transaction                       交易的授权 QPy h.9:N  
availability                                         可获得性 ,Csdon
  
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balance                                      余额；差额；平衡 6/!:vsa"3  
balance sheet                                    资产负债表 #y\O+\4e  
bank                                                 银行 8~y!X0Ov!  
bank account                                    银行账户，银行户头 Uo3  
bank statement                                 银行对账单 ueg%yvO
 
barter transaction                              易货交易，以物换物交易 r$<!?Z  
basis of audit                                    审计依据 |: )Bo<8  
basis of preparation                                (会计报表的)编制基础 Y XhZWo{B  
book of account                               账目，账簿 \mF- L,yu  
borrowing                                         借款，贷款，借债 `(W"wC  
branch                                              分支，分支机构，分店 R6~6b&-8  
brought forward                                (账户余额等的)承上年，承上期，承上页 I!zoo[/)%  
budget                                              预算 AB=%yM7V*  
building                                      建筑物；大楼 [_ N1 .}e  
business conditions                                  业务情况，经营情况 s$y_(oU,D  
business licence                               (企业等的)营业执照 ~
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business relation                                业务关系 3P_.SF  
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