[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 %/!n ]g-  
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审计词汇英汉对照 WJvD,VMz  
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ability to continue as a going concern               持续经营能力 7n W*3(  
acceptability                                     可接受性，可接受程度 Z
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acceptable level of detection risk                     检查风险的可接受水平  hM   
acceptance of engagement                       接受委托 g _fvbVX  
accepting the engagement for the first time              首次接受委托 OU+oS,  
access to asset                                         对资产的接触 6FPGQ0q  
according to                                     根据，依据，依照 1.WdxMpW9  
account balance                                账户余额 $r%m<Uc;}O  
account for                                       对……进行会计处理，核算；解释 fRKO> /OT  
accounting                                        会计，会计学 n|`L>@aw,  
accounting advisory serve                        会计咨询服务 &Npv~Iy  
accounting firm                                 会计师事务所 Rt!G:hy7  
accounting information                      会计信息，会计资料 lN94 b3_W  
accounting period                             会计期间 yU"lW{H@  
accounting policies                                   会计政策 NQS@i'W=g  
accounting professional bodies                 会计职业组织，会计职业团体 ='f<_FD  
accounting records                                   会计记录 Pe@M_ r  
accounting responsibility                           会计责任 o"D`_ER  
accounting service                             会计服务 5fi6>>  
accounting standards                                会计准则 !Irmc*;QE  
Accounting Standards for Business Enterprises       企业会计准则 jSbO1go#  
accounting system                             会计系统 gzqx{ ]  
accounting treatment                                会计处理 |@pJ]  
accuracy                                    准确性，精确性 L12m
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additional audit procedures                      追加审计程序 :_v/a+\n  
addressee                                         收件人，收信人 SrzlR)  
Administration of State-owned Assets  (the～)     国有资产管理局 k]FP1\Y  
administrative laws and regulations                 行政法规 hl}@ha4'  
adverse impact                                 不利影响，负面影响 U1(<1eTyu  
adverse opinion                                反对意见 Hb5^+.xur  
advisory group                                  咨询组，顾问组 q)R&npP7  
agency fee                                        代理费，代理费用 4~-"k{Xt  
aggregate                                          总计，合计为…… rqk1 F~j|  
alternation of document and record                 变造文件和记录 xXQ#?::m  
alternative audit procedures                      替代审计程序，备选审计程序 .zr2!}lB  
amend                                              修改，修订 h-`Jd>u"  
amortisation                                      摊销 R?3^
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analytical capacity                             分析能力 `?VtB!p@x=  
analytical procedures                               分析性程序 =1g
  
annual financial statements                        年度会计报表，年度财务报表 e|Iylv[3  
appendix                                          附录，附表 xEtzqP<]
 
applicable                                         适用的 .Q FGIAM  
applicable laws and regulations                 适用的法规 >*rsRR  
application systems                                  应用系统 J<dr x_gc  
apply consistently                              一贯地执行，一贯地实施 5`,qKJ
  
appropriate                                       适当的，合适的； Y%!3/3T  
征用，挪用 )f]E<*k'E  
appropriate authorization                          适当的授权 ]0P-?O:  
appropriateness of audit evidence                    审计证据的适当性 w^tNYN,i  
approval                                    批准，核准 q:N"mp<%  
assertion                                    (会计报表上的)认定；确认 kSGFLP1FN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 TNBFb_F  
asset                                                 资产，财产 "e62g  
asset restructuring                             资产重组 C;2!c
 
assignment of duties                                 职责的划分 {IEc{y7?gO  
assistant                                     助理，助理人员 [?uiM^&  
associated company                                 联属公司，联营公司 v>zeK  
association                                        联合，结合；协会，社团 vy W/f  
assumption                                       假设，假定 Q" BIk =  
at a given date                                         在某一特定时日 QXx<Hi^ /  
attestation                                         鉴证，公证 nWpqAb  
attestation service                             鉴证服务 vum6O3  
audit adjustment                                审计调整 2= FGZa*.  
audit areas                                        审计领域 B0I(/ 7  
audit conclusion                                审计结论 1<a+91*=e  
audit effectiveness                             审计效果 UO^" <0u  
audit efficiency                                  审计效率 vfAR^*7e  
audit engagement letter                      审计业务约定书 Q?Vq/3K;  
audit evidence                                          审计证据 E/x``,k  
audit fee                                    审计费 PY=(|2tb4  
audit files                                          审计档案 c
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audit findings                                     审计中发现的事项 K! ^x+B|  
audit implementation stage                        审计实施阶段 B-`d7c5  
audit mark                                        审计标识 'Ba Ba =  
audit materiality                                 审计重要性 e"HA.t[A  
audit method                                     审计方法 F?Cx"JYix  
audit objective                                         审计目标，审计目的 [#S[=%  
audit of financial statements                      会计报表审计，财务报表审计 7Pspx'u  
audit opinion                                     审计意见 ^(7<L<H  
audit period                                      被审计期间，被审计年度 <PL94  
audit plan                                          审计计划 U{(B)dFTH  
audit planning                                    编制审计计划，制定审计计划，审计计划 d*80eB9P  
audit planning stage                                  审计计划阶段 9^ITP!~e*  
audit procedure                                审计程序 Z 4,
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audit programme                               审计程序表，具体审计计划 -[A4B)  
audit report                                       审计报告 qP? V{N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4PG]L`J{  
audit report with a qualified opinion                 有保留意见的审计报告 Z{"/Ae5]  
audit report with an adverse opinion                否定意见的审计报告 ${\iHg[vZ  
audit report with dual dates                      双重日期审计报告 Gkci_A*  
audit reporting stage                                 审计报告阶段 KEF"`VTB@  
audit responsibility                                   审计责任 "w}}q>P+sA  
audit results                                      审计结果 -_&"Q4FR;+  
audit risk                                          审计风险 ST'M<G%4E  
audit sampling                                          审计抽样 /KDKA)  
audit sampling techniques                         审计抽样方法，审计抽样技术  ,r\  
audit strategies                                  审计策略 %5<uQc9  
audit summary                                         审计总结，审计小结 T:$a x  
audit team                                         审计小组 l1* qDzb  
audit test                                    审计测试 yn=BO`sgW  
audit trail                                          审计轨迹 C-Y~T;53  
audit work                                        审计工作 %Wy$m?gD  
audit working paper                                 审计工作底稿 x {Z_rD  
audited financial statement                        审计会计报表，已审计财务报表 ;{mKt%
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Auditing Guidelines (the～)                      审计规范指南 ()K,~  
auditing standards                             审计准则 fLM5L_S}Y  
audit-oriented working paper                          (审计)业务类工作底稿 D"kss5>w  
authorisation                                     授权 Q/'jwyj_  
authorisation of transaction                       交易的授权 &&Ruy(&]I  
availability                                         可获得性 KLVkPix;$  
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balance                                      余额；差额；平衡 +u+|9@  
balance sheet                                    资产负债表 ^
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bank                                                 银行 /[ _aw&W}Z  
bank account                                    银行账户，银行户头 9z>I&vcX  
bank statement                                 银行对账单 T](N ^P  
barter transaction                              易货交易，以物换物交易 Mrpz(})  
basis of audit                                    审计依据 Q+L;k R  
basis of preparation                                (会计报表的)编制基础 -|s w\Q  
book of account                               账目，账簿 f|U;4{k  
borrowing                                         借款，贷款，借债 3$x[{\ {  
branch                                              分支，分支机构，分店 9t)A_}O  
brought forward                                (账户余额等的)承上年，承上期，承上页 5P=3.Mk  
budget                                              预算 FKhmg&+>  
building                                      建筑物；大楼 hp ?4w),
 
business conditions                                  业务情况，经营情况 M*XAyo4fI  
business licence                               (企业等的)营业执照 y.h2hv]Bc  
business relation                                业务关系 (9gL  
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