[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 C:"Al-  
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审计词汇英汉对照 GPy+\P`  
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ability to continue as a going concern               持续经营能力 $z"3_4a  
acceptability                                     可接受性，可接受程度 Z!0D97^  
acceptable level of detection risk                     检查风险的可接受水平 p~Fc*g[!  
acceptance of engagement                       接受委托 J
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accepting the engagement for the first time              首次接受委托 g""1f%U_p  
access to asset                                         对资产的接触 '2vZ%C$  
according to                                     根据，依据，依照 \{ r%.G  
account balance                                账户余额 <Td4 o&JR  
account for                                       对……进行会计处理，核算；解释 C:\BvPoO  
accounting                                        会计，会计学 IP~*_R"bM  
accounting advisory serve                        会计咨询服务 (]n^_G#-$  
accounting firm                                 会计师事务所 c|  
accounting information                      会计信息，会计资料 56;lB$)"  
accounting period                             会计期间 l~kxt2&  
accounting policies                                   会计政策 NRe{0U}nO  
accounting professional bodies                 会计职业组织，会计职业团体 ma)Y@Uw M  
accounting records                                   会计记录 eGwrSF#a)  
accounting responsibility                           会计责任 R=yn4>I  
accounting service                             会计服务 J+r\EN^9  
accounting standards                                会计准则 LE%3.. !  
Accounting Standards for Business Enterprises       企业会计准则 ~L)9XK^15  
accounting system                             会计系统 BUqe~E|I  
accounting treatment                                会计处理 yANk(  
accuracy                                    准确性，精确性 S 'S|k7Lp  
additional audit procedures                      追加审计程序 ln-+=jk  
addressee                                         收件人，收信人 '!>LF1W=  
Administration of State-owned Assets  (the～)     国有资产管理局 AP&mr1_  
administrative laws and regulations                 行政法规 I?}YS-2  
adverse impact                                 不利影响，负面影响 @iWql*K;m  
adverse opinion                                反对意见  3=@94i  
advisory group                                  咨询组，顾问组 O>9+tQ  
agency fee                                        代理费，代理费用 M@ILB-H  
aggregate                                          总计，合计为…… 0Ah'G  
alternation of document and record                 变造文件和记录 A0Pg|M  
alternative audit procedures                      替代审计程序，备选审计程序 |Byw]\3v  
amend                                              修改，修订 r8x<-u4  
amortisation                                      摊销 7t &KKKV  
analytical capacity                             分析能力 pT\>kqmj  
analytical procedures                               分析性程序 .Az'THD}  
annual financial statements                        年度会计报表，年度财务报表 M}2a/}4
 
appendix                                          附录，附表 MwMv[];I  
applicable                                         适用的 T{-<G13  
applicable laws and regulations                 适用的法规 LxaR1E(Cc'  
application systems                                  应用系统 D=uU:7m  
apply consistently                              一贯地执行，一贯地实施 Loo48  
appropriate                                       适当的，合适的； .G8+D%%.  
征用，挪用 \6~(# y  
appropriate authorization                          适当的授权 mxUM&`[  
appropriateness of audit evidence                    审计证据的适当性 :! H]gC 4  
approval                                    批准，核准 h8OmO5/H  
assertion                                    (会计报表上的)认定；确认 4d~Sn81xW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P/uk]5H^  
asset                                                 资产，财产 &o@IMbJ8  
asset restructuring                             资产重组 32j@6!  
assignment of duties                                 职责的划分 w ryjs!  
assistant                                     助理，助理人员 Q'
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associated company                                 联属公司，联营公司 X/Umfci  
association                                        联合，结合；协会，社团 Gzy"$t  
assumption                                       假设，假定 qk !")t  
at a given date                                         在某一特定时日 /sVy"48-  
attestation                                         鉴证，公证 kH:! 7L_=  
attestation service                             鉴证服务 ?[{_*qh  
audit adjustment                                审计调整 !
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audit areas                                        审计领域 (ns>z7  
audit conclusion                                审计结论 CJ0
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audit effectiveness                             审计效果 $KDH"J  
audit efficiency                                  审计效率 LA?h+)  
audit engagement letter                      审计业务约定书 9,8}4Y=GVI  
audit evidence                                          审计证据 NbG`v@yH  
audit fee                                    审计费 =To}yJ#  
audit files                                          审计档案 )w\E^  
audit findings                                     审计中发现的事项 VE3,k'^v  
audit implementation stage                        审计实施阶段 -:Up$6PR  
audit mark                                        审计标识 G1K72M}CW  
audit materiality                                 审计重要性 5y3V duE  
audit method                                     审计方法 L9L!V"So1k  
audit objective                                         审计目标，审计目的 o9&&u1`M/  
audit of financial statements                      会计报表审计，财务报表审计 ?U3X,uv5J  
audit opinion                                     审计意见 M;s r1C  
audit period                                      被审计期间，被审计年度 !58j xh  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 \Nd8,hE  
audit planning stage                                  审计计划阶段 =^  
audit procedure                                审计程序 VsLlPw{  
audit programme                               审计程序表，具体审计计划 DdO$&/`)YP  
audit report                                       审计报告 9&(d2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0V:7pSC{P  
audit report with a qualified opinion                 有保留意见的审计报告 Lckb*/jV&  
audit report with an adverse opinion                否定意见的审计报告 PU| X+V>  
audit report with dual dates                      双重日期审计报告 dk}T&qZ~p  
audit reporting stage                                 审计报告阶段 v(PwE B]  
audit responsibility                                   审计责任 -n.ltgW@   
audit results                                      审计结果 Z*,Nt6;e  
audit risk                                          审计风险 9em?2'ysa  
audit sampling                                          审计抽样 T
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audit sampling techniques                         审计抽样方法，审计抽样技术 liu%K9-r  
audit strategies                                  审计策略 ~{-zj  
audit summary                                         审计总结，审计小结 H<6TN^   
audit team                                         审计小组 ^eu={0k  
audit test                                    审计测试 ]r6S|;:  
audit trail                                          审计轨迹 yCk9Xc  
audit work                                        审计工作 aB@D-Y"HO  
audit working paper                                 审计工作底稿 osB8 '\GR  
audited financial statement                        审计会计报表，已审计财务报表 ZY NHVR  
Auditing Guidelines (the～)                      审计规范指南 kTJz
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auditing standards                             审计准则 8#?jYhT7  
audit-oriented working paper                          (审计)业务类工作底稿 Ns3k(j16  
authorisation                                     授权 CVo2?ZQ  
authorisation of transaction                       交易的授权 |Dz$OZP  
availability                                         可获得性 iIZDtZFF  
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balance                                      余额；差额；平衡 j A/xe  
balance sheet                                    资产负债表 =}SH*xi6  
bank                                                 银行 k{M4.a[(  
bank account                                    银行账户，银行户头 0M[O(.x  
bank statement                                 银行对账单 Id_?  
barter transaction                              易货交易，以物换物交易 }r%
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basis of audit                                    审计依据 L?[NXLn+  
basis of preparation                                (会计报表的)编制基础 fU?P__zU4  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 k(

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branch                                              分支，分支机构，分店 }a=<Gl|I;w  
brought forward                                (账户余额等的)承上年，承上期，承上页 m*'^* #  
budget                                              预算 SEf:u  
building                                      建筑物；大楼 Q7<_>)e^  
business conditions                                  业务情况，经营情况 tXl
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business licence                               (企业等的)营业执照 >j&+mii  
business relation                                业务关系 EMe3Xb `  
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