[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 }@d>,1DU  
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审计词汇英汉对照 WtIMvk  
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ability to continue as a going concern               持续经营能力 %/51o6a  
acceptability                                     可接受性，可接受程度 Di:{er(p  
acceptable level of detection risk                     检查风险的可接受水平 
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acceptance of engagement                       接受委托 aX|g S\zx  
accepting the engagement for the first time              首次接受委托 @B?FE\  
access to asset                                         对资产的接触 9I85EcT^4"  
according to                                     根据，依据，依照 _=pWG^a  
account balance                                账户余额 4R x~s7l  
account for                                       对……进行会计处理，核算；解释 iQq
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accounting                                        会计，会计学 oz LH]*  
accounting advisory serve                        会计咨询服务 j_p
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accounting firm                                 会计师事务所 {@3z\wMK$  
accounting information                      会计信息，会计资料 tZbFvk2  
accounting period                             会计期间 xk& NAB  
accounting policies                                   会计政策 1Pm4.C)  
accounting professional bodies                 会计职业组织，会计职业团体 a"x}b
  
accounting records                                   会计记录 1I ""X]I_  
accounting responsibility                           会计责任 dPsLZ"I  
accounting service                             会计服务 g0PT8]8  
accounting standards                                会计准则 p!_[qs  
Accounting Standards for Business Enterprises       企业会计准则 2HD:JdL  
accounting system                             会计系统 yNBv-oe5  
accounting treatment                                会计处理 P1MvtI4gm  
accuracy                                    准确性，精确性 30s; }  
additional audit procedures                      追加审计程序 :_v!#H)  
addressee                                         收件人，收信人 U9 #w  
Administration of State-owned Assets  (the～)     国有资产管理局 Or7 mD  
administrative laws and regulations                 行政法规 GF*>~_Yr  
adverse impact                                 不利影响，负面影响 \/ErPi=g  
adverse opinion                                反对意见 5Tedo~v  
advisory group                                  咨询组，顾问组 Q=WySIF.  
agency fee                                        代理费，代理费用 sf$o(^P9\A  
aggregate                                          总计，合计为…… t8P PE  
alternation of document and record                 变造文件和记录 1c$vLo832  
alternative audit procedures                      替代审计程序，备选审计程序 l
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amend                                              修改，修订 (-,>qMQs  
amortisation                                      摊销 7\Co`J>p2  
analytical capacity                             分析能力 [KSH~:h:NR  
analytical procedures                               分析性程序 h$`#YNd'  
annual financial statements                        年度会计报表，年度财务报表 ziiwxx_  
appendix                                          附录，附表 96c?3ya
 
applicable                                         适用的 wPX*%0]  
applicable laws and regulations                 适用的法规 A|L'ih/  
application systems                                  应用系统 #Y2i*:<  
apply consistently                              一贯地执行，一贯地实施 lNz ]HiD  
appropriate                                       适当的，合适的； FH8k'Hxg  
征用，挪用 d1c0l{JV3  
appropriate authorization                          适当的授权 lj4o#^lC  
appropriateness of audit evidence                    审计证据的适当性 g
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approval                                    批准，核准 ]n;1x1'  
assertion                                    (会计报表上的)认定；确认 D <>@ %"%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wksl0:BL  
asset                                                 资产，财产 Wpr ,jN8b  
asset restructuring                             资产重组 MG
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assignment of duties                                 职责的划分 uH:YKH':/  
assistant                                     助理，助理人员 t0Mx!p'T  
associated company                                 联属公司，联营公司 "j^MB)YD  
association                                        联合，结合；协会，社团 @}&_Dvf  
assumption                                       假设，假定 F'FP0t!S
 
at a given date                                         在某一特定时日 po7>IQS]  
attestation                                         鉴证，公证 [ *>AN7W  
attestation service                             鉴证服务 XogVpkA  
audit adjustment                                审计调整 "g0(I8  
audit areas                                        审计领域 u-
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audit conclusion                                审计结论 eTbg7"waA  
audit effectiveness                             审计效果 yCP4r6X0  
audit efficiency                                  审计效率 UE.4qY_7  
audit engagement letter                      审计业务约定书 sILSey5`  
audit evidence                                          审计证据 X!>eiYK)  
audit fee                                    审计费 dg_Gs>?2  
audit files                                          审计档案 Q
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audit findings                                     审计中发现的事项 !q' 4D!I  
audit implementation stage                        审计实施阶段 SwW['c'*]B  
audit mark                                        审计标识 ?6"{!s{v  
audit materiality                                 审计重要性 ~Lz%.
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audit method                                     审计方法 }Wh6zT)  
audit objective                                         审计目标，审计目的 G^;>8 r  
audit of financial statements                      会计报表审计，财务报表审计 y >+mc7n  
audit opinion                                     审计意见 %Jy
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audit period                                      被审计期间，被审计年度 }D;WN
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audit plan                                          审计计划 ,|h)bg7.  
audit planning                                    编制审计计划，制定审计计划，审计计划 oM1Qh?  
audit planning stage                                  审计计划阶段 t9cl"
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audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 ;j%BK(5  
audit report                                       审计报告 -7{$Vj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yZkyC'/  
audit report with a qualified opinion                 有保留意见的审计报告 Qk976  
audit report with an adverse opinion                否定意见的审计报告 wW>fVPr  
audit report with dual dates                      双重日期审计报告 bB}5U@G|  
audit reporting stage                                 审计报告阶段 U;q];e:,=}  
audit responsibility                                   审计责任 4 %W:  
audit results                                      审计结果 Qk1xUE  
audit risk                                          审计风险 aZ|=(]  
audit sampling                                          审计抽样 t2BL(yB  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,9D+brm  
audit strategies                                  审计策略 $I9qgDJ)  
audit summary                                         审计总结，审计小结 EYX$pz(x;  
audit team                                         审计小组 .6f%?oo  
audit test                                    审计测试 Y>+y(ck  
audit trail                                          审计轨迹 kg
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audit work                                        审计工作 VQ#3#Hj  
audit working paper                                 审计工作底稿 Np+&t}  
audited financial statement                        审计会计报表，已审计财务报表 !\Xm!I8  
Auditing Guidelines (the～)                      审计规范指南 YXo|~p;=Y  
auditing standards                             审计准则 cLVeT  
audit-oriented working paper                          (审计)业务类工作底稿 TuDE@ gq(  
authorisation                                     授权 \ZU1Jb1c  
authorisation of transaction                       交易的授权 G 2!xPHz  
availability                                         可获得性 JM- t< .  
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balance                                      余额；差额；平衡 ',^+bgs5  
balance sheet                                    资产负债表 Y!J >U  
bank                                                 银行 } a AH  
bank account                                    银行账户，银行户头 T"7~AbgNU  
bank statement                                 银行对账单 qqrq11W  
barter transaction                              易货交易，以物换物交易 ?';OD3-  
basis of audit                                    审计依据 ,\2:/>2
 
basis of preparation                                (会计报表的)编制基础 zOgTQs"ZH  
book of account                               账目，账簿 GV
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borrowing                                         借款，贷款，借债 I/gjenUK  
branch                                              分支，分支机构，分店 YuZ"s55zU{  
brought forward                                (账户余额等的)承上年，承上期，承上页 rE9I>|tX  
budget                                              预算 _WXtB#  
building                                      建筑物；大楼 91>
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business conditions                                  业务情况，经营情况 fjk\L\1  
business licence                               (企业等的)营业执照 kHw_ S-  
business relation                                业务关系 :0& X^]\  
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