[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 ;7*T6~tv  
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审计词汇英汉对照 ()5X<=i  
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ability to continue as a going concern               持续经营能力 Vq'n$k}  
acceptability                                     可接受性，可接受程度 tToP7q^  
acceptable level of detection risk                     检查风险的可接受水平 @76I8r5l  
acceptance of engagement                       接受委托 t*`Sme]"B  
accepting the engagement for the first time              首次接受委托 @r(3   
access to asset                                         对资产的接触 4gZ)9ya  
according to                                     根据，依据，依照 fNBI!=  
account balance                                账户余额 ;
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account for                                       对……进行会计处理，核算；解释 Q: Ma3El\  
accounting                                        会计，会计学 HVK0NI  
accounting advisory serve                        会计咨询服务 KNR7Igw?}  
accounting firm                                 会计师事务所 "Y@q?ey[1  
accounting information                      会计信息，会计资料 %,e,KcP'  
accounting period                             会计期间 p{+F{e  
accounting policies                                   会计政策 >=;hnLu  
accounting professional bodies                 会计职业组织，会计职业团体 7spZe"  
accounting records                                   会计记录 @!^Y_q  
accounting responsibility                           会计责任 A(H2Gt D  
accounting service                             会计服务 9Ais)Wy%p  
accounting standards                                会计准则 `ZT/lB`  
Accounting Standards for Business Enterprises       企业会计准则 wN^^_  
accounting system                             会计系统 ')/w+|F  
accounting treatment                                会计处理 2*a9mi  
accuracy                                    准确性，精确性 |>'q%xK  
additional audit procedures                      追加审计程序 (G(M"S SC  
addressee                                         收件人，收信人 ^m AxV7k  
Administration of State-owned Assets  (the～)     国有资产管理局 sE ^YOT<  
administrative laws and regulations                 行政法规 KtArV  
adverse impact                                 不利影响，负面影响 'p@m`)Z  
adverse opinion                                反对意见 :#cJZ\YH  
advisory group                                  咨询组，顾问组 g:@4/+TSt  
agency fee                                        代理费，代理费用 bh#6yvpMR  
aggregate                                          总计，合计为…… .zTkOkL  
alternation of document and record                 变造文件和记录 +\?+
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alternative audit procedures                      替代审计程序，备选审计程序 ?bg /%o  
amend                                              修改，修订 F{rC{5@fj  
amortisation                                      摊销 ^Cvt^cI  
analytical capacity                             分析能力 v=Q!i oE7  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 '-cayG   
appendix                                          附录，附表 (:\L@j  
applicable                                         适用的 fxmY,{{  
applicable laws and regulations                 适用的法规 DiGH o~f  
application systems                                  应用系统 wQ[!~>A  
apply consistently                              一贯地执行，一贯地实施 9+/D\|"{  
appropriate                                       适当的，合适的； A.h0H]*Ma  
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appropriate authorization                          适当的授权 6/T/A+u  
appropriateness of audit evidence                    审计证据的适当性 :qzhkKu  
approval                                    批准，核准 $s- B  
assertion                                    (会计报表上的)认定；确认 @(+\*]?^&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d_ x jW  
asset                                                 资产，财产 L,ax^]  
asset restructuring                             资产重组 ]7oo`KcQ|  
assignment of duties                                 职责的划分 %9J:TH9E)  
assistant                                     助理，助理人员 <0? r# }  
associated company                                 联属公司，联营公司 '-Oh$hqCx|  
association                                        联合，结合；协会，社团 *ae)<l3v  
assumption                                       假设，假定 0C\cM92o  
at a given date                                         在某一特定时日 }E[v
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attestation                                         鉴证，公证 G9GHBwT  
attestation service                             鉴证服务 h7@%}<%  
audit adjustment                                审计调整 ;C=V-r  
audit areas                                        审计领域 teC/Uf5  
audit conclusion                                审计结论 uy~$ :0o  
audit effectiveness                             审计效果 `
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audit efficiency                                  审计效率 -$_FKny  
audit engagement letter                      审计业务约定书 aof'shS8  
audit evidence                                          审计证据 jeJspch+#  
audit fee                                    审计费 E1dhj3+3  
audit files                                          审计档案 ~%eE%5!k  
audit findings                                     审计中发现的事项 R3.w")6  
audit implementation stage                        审计实施阶段 7oc Ng  
audit mark                                        审计标识 }2:q#}"  
audit materiality                                 审计重要性 7FD,TJs  
audit method                                     审计方法 0 c1=M|2  
audit objective                                         审计目标，审计目的 lQ4^I^?m  
audit of financial statements                      会计报表审计，财务报表审计 /m,i,NX07  
audit opinion                                     审计意见 ksOc,4A  
audit period                                      被审计期间，被审计年度 ?L H[,8z  
audit plan                                          审计计划 }Kp$/CYd  
audit planning                                    编制审计计划，制定审计计划，审计计划 +nim47  
audit planning stage                                  审计计划阶段 ,?IXfJ`c  
audit procedure                                审计程序 ld):Am}/o  
audit programme                               审计程序表，具体审计计划 i)$
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audit report                                       审计报告 5e1oxSU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  s{{8!Q  
audit report with a qualified opinion                 有保留意见的审计报告 )EQI>1_  
audit report with an adverse opinion                否定意见的审计报告 9j5|o([J  
audit report with dual dates                      双重日期审计报告 13)6p|6x  
audit reporting stage                                 审计报告阶段 6@3v+Vf'  
audit responsibility                                   审计责任 _qpIdQBo  
audit results                                      审计结果 x]?V*Jz  
audit risk                                          审计风险 -3wid1SOm  
audit sampling                                          审计抽样 vILB$%I  
audit sampling techniques                         审计抽样方法，审计抽样技术 .F2 "tt?'  
audit strategies                                  审计策略 #3eI4KJ4+l  
audit summary                                         审计总结，审计小结 mG\9Qkom|  
audit team                                         审计小组 ;]=@;? 9  
audit test                                    审计测试 Vpzjh,r-j  
audit trail                                          审计轨迹 q[}re2
 
audit work                                        审计工作 `ZO5-E  
audit working paper                                 审计工作底稿 DMs8B&Y=  
audited financial statement                        审计会计报表，已审计财务报表 wZbT*rU  
Auditing Guidelines (the～)                      审计规范指南 SG&H^V8  
auditing standards                             审计准则 ~E_irzOFP  
audit-oriented working paper                          (审计)业务类工作底稿 VS>hi~j  
authorisation                                     授权 {f*{dSm9b  
authorisation of transaction                       交易的授权 5|t-CY{?b  
availability                                         可获得性 7;C~>WlU  
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balance                                      余额；差额；平衡 &gJ@"`r4  
balance sheet                                    资产负债表 yB=R7E7  
bank                                                 银行 Dq9f Fe  
bank account                                    银行账户，银行户头 W<[7LdAB  
bank statement                                 银行对账单 Ol<LL#<j4  
barter transaction                              易货交易，以物换物交易 -]Mk} z$  
basis of audit                                    审计依据 nw_|W)JVQ  
basis of preparation                                (会计报表的)编制基础 +ut%C.1  
book of account                               账目，账簿 dl |$pm@x  
borrowing                                         借款，贷款，借债 N1'Yo:_A  
branch                                              分支，分支机构，分店 0}'/pN>  
brought forward                                (账户余额等的)承上年，承上期，承上页 NS+uiy  
budget                                              预算 D&@ js!|5  
building                                      建筑物；大楼 f,LeJTX=  
business conditions                                  业务情况，经营情况 V:+vB "  
business licence                               (企业等的)营业执照 RZSEcRlN  
business relation                                业务关系 :B|rs&  
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