[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 %:2+ o'  
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审计词汇英汉对照 }YHX-e<Yx]  
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A A<B=f<N3gV  
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ability to continue as a going concern               持续经营能力 (X?/"lC)  
acceptability                                     可接受性，可接受程度 +d%L\^?F  
acceptable level of detection risk                     检查风险的可接受水平 :hI@AA>g  
acceptance of engagement                       接受委托 &wB\ ~Ie-  
accepting the engagement for the first time              首次接受委托 qBT.x,$  
access to asset                                         对资产的接触 p3}?fej&|  
according to                                     根据，依据，依照 V._(q^  
account balance                                账户余额 T =2=k&|  
account for                                       对……进行会计处理，核算；解释 np4+"  
accounting                                        会计，会计学 UYz0PSV=.  
accounting advisory serve                        会计咨询服务 %~QO8q_7  
accounting firm                                 会计师事务所 o^V(U~m]  
accounting information                      会计信息，会计资料 kVD(Q~<  
accounting period                             会计期间 }E7:ihy  
accounting policies                                   会计政策 a:_I
  
accounting professional bodies                 会计职业组织，会计职业团体 JXj8Br?Z@  
accounting records                                   会计记录 "jaJr5Wv=y  
accounting responsibility                           会计责任 2m~V{mUT!  
accounting service                             会计服务 h/,${,}J  
accounting standards                                会计准则 X~xd/M=9^  
Accounting Standards for Business Enterprises       企业会计准则 `~W-Xx  
accounting system                             会计系统 r lKlpl  
accounting treatment                                会计处理 -D^}S"'  
accuracy                                    准确性，精确性 ~I(Hc.Q  
additional audit procedures                      追加审计程序 M1%Dg'}G  
addressee                                         收件人，收信人 ?}B:  
Administration of State-owned Assets  (the～)     国有资产管理局 NzW`B^p  
administrative laws and regulations                 行政法规 Ve/xnn]'  
adverse impact                                 不利影响，负面影响 .uEPnzi  
adverse opinion                                反对意见 7jJbo]&  
advisory group                                  咨询组，顾问组 >g;kJe  
agency fee                                        代理费，代理费用 +L=*:e\j  
aggregate                                          总计，合计为…… 0W%@gs5d
&  
alternation of document and record                 变造文件和记录 leCVK.  
alternative audit procedures                      替代审计程序，备选审计程序 ^Eo=W/   
amend                                              修改，修订 k'PQ} ,Vb  
amortisation                                      摊销 X.TI>90{  
analytical capacity                             分析能力 HQ9X7[3  
analytical procedures                               分析性程序 l)-Mq@V  
annual financial statements                        年度会计报表，年度财务报表 5p +ZD7jK  
appendix                                          附录，附表 b,IocD6v;P  
applicable                                         适用的 ~j'l.gQb  
applicable laws and regulations                 适用的法规 Ei2%DMN7)  
application systems                                  应用系统 [Ym  
apply consistently                              一贯地执行，一贯地实施 [q
oXMuC|P  
appropriate                                       适当的，合适的； [+Y{%U  
征用，挪用 ~xIjF1Z  
appropriate authorization                          适当的授权 T{}fHfM  
appropriateness of audit evidence                    审计证据的适当性 WX4;l(PL=  
approval                                    批准，核准 J/6`oh?,Q  
assertion                                    (会计报表上的)认定；确认 i
7LJ&g/)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n$:IVX"2b  
asset                                                 资产，财产 "Y=+Ls(3o(  
asset restructuring                             资产重组 ;;)`c/$  
assignment of duties                                 职责的划分 DSxUdEK6  
assistant                                     助理，助理人员 "3F;cCDv]  
associated company                                 联属公司，联营公司 b5:op@V  
association                                        联合，结合；协会，社团 "EV!>^Z  
assumption                                       假设，假定 R3X{:1{j  
at a given date                                         在某一特定时日 ,Os? f:Y6  
attestation                                         鉴证，公证 CD0VfA>Z  
attestation service                             鉴证服务 T%Pp*1/m7  
audit adjustment                                审计调整 2Cg$,#H  
audit areas                                        审计领域 Ac|5. ?|N  
audit conclusion                                审计结论 .4l/_4,s_  
audit effectiveness                             审计效果 t]-u w-E  
audit efficiency                                  审计效率 0ji q-3V)  
audit engagement letter                      审计业务约定书 `O6:t\d@  
audit evidence                                          审计证据 wLV~F[:  
audit fee                                    审计费 7'NS9|  
audit files                                          审计档案 J`*iZvW#Bx  
audit findings                                     审计中发现的事项 ai*b:Q  
audit implementation stage                        审计实施阶段 g-vg6@6  
audit mark                                        审计标识 C}5M;|%3)  
audit materiality                                 审计重要性 \b*X:3g*  
audit method                                     审计方法 drq hQ  
audit objective                                         审计目标，审计目的 A-ZmG7xk  
audit of financial statements                      会计报表审计，财务报表审计 O]nT>;PXX  
audit opinion                                     审计意见 >#N[GrJAE  
audit period                                      被审计期间，被审计年度 ,{<p  
audit plan                                          审计计划 xFsmf<Vm  
audit planning                                    编制审计计划，制定审计计划，审计计划 FrZ]=:  
audit planning stage                                  审计计划阶段 .2X2b<%)  
audit procedure                                审计程序 XT||M)#  
audit programme                               审计程序表，具体审计计划 t =dO  
audit report                                       审计报告 If.n(t[M9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k!E"wJkpz  
audit report with a qualified opinion                 有保留意见的审计报告 iVeQ]k(u  
audit report with an adverse opinion                否定意见的审计报告 JE)J<9gf  
audit report with dual dates                      双重日期审计报告 g@E&uyM  
audit reporting stage                                 审计报告阶段 `s}BXKIv}  
audit responsibility                                   审计责任 n>llSK  
audit results                                      审计结果 K+mU_+KRp  
audit risk                                          审计风险 m y,x9UPs  
audit sampling                                          审计抽样 3A R%&:-  
audit sampling techniques                         审计抽样方法，审计抽样技术 BW71 s  
audit strategies                                  审计策略 t:9 ZCu ay  
audit summary                                         审计总结，审计小结 4 =Fg!Eu<  
audit team                                         审计小组 C k tX0  
audit test                                    审计测试 _0]QS4a][c  
audit trail                                          审计轨迹 $Q4=37H+  
audit work                                        审计工作 _$(GRNRYK  
audit working paper                                 审计工作底稿 =>YvA>izE  
audited financial statement                        审计会计报表，已审计财务报表 m"-G6BKS  
Auditing Guidelines (the～)                      审计规范指南 4e/cqN6  
auditing standards                             审计准则 #{w5)|S#JD  
audit-oriented working paper                          (审计)业务类工作底稿 h[H%:743  
authorisation                                     授权 KW>VOW<.  
authorisation of transaction                       交易的授权 a4u^f5)@  
availability                                         可获得性 ITn;m  
B _m7co :  
balance                                      余额；差额；平衡 6UI>
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balance sheet                                    资产负债表 k5s?lWH  
bank                                                 银行 6!RikEAh  
bank account                                    银行账户，银行户头 ]Wy.R6  
bank statement                                 银行对账单 xOM_R2Md  
barter transaction                              易货交易，以物换物交易 lWlUWhLnP  
basis of audit                                    审计依据 ^^ j/  
basis of preparation                                (会计报表的)编制基础 R2Yl)2 D  
book of account                               账目，账簿 %1Jd^[W  
borrowing                                         借款，贷款，借债 k
.{G&]r{  
branch                                              分支，分支机构，分店 +3HPA#A  
brought forward                                (账户余额等的)承上年，承上期，承上页 8GW ut=D  
budget                                              预算 tnL."^%A2I  
building                                      建筑物；大楼 4ac1m,Jlt  
business conditions                                  业务情况，经营情况 2*YP"R
yh  
business licence                               (企业等的)营业执照 ?.j,Bq5At  
business relation                                业务关系 =g[H]-Ee  
J=VyyUB  

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