[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 T/wM(pr'   
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审计词汇英汉对照 E
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ability to continue as a going concern               持续经营能力 wi\z>'R  
acceptability                                     可接受性，可接受程度 ;48P vw>g}  
acceptable level of detection risk                     检查风险的可接受水平 k;;nE o~6
 
acceptance of engagement                       接受委托 >`hSye{  
accepting the engagement for the first time              首次接受委托 X2\E9hJg  
access to asset                                         对资产的接触 'bB>$E  
according to                                     根据，依据，依照 #Rin*HL##  
account balance                                账户余额 |?x^8e<*  
account for                                       对……进行会计处理，核算；解释 2q"_^deI5*  
accounting                                        会计，会计学 Cq?',QU6j  
accounting advisory serve                        会计咨询服务 u}Ei_ O<z  
accounting firm                                 会计师事务所 yy1>r }L  
accounting information                      会计信息，会计资料 M8 iEVJ  
accounting period                             会计期间 a3O nW\N  
accounting policies                                   会计政策 6Cl+KcJH  
accounting professional bodies                 会计职业组织，会计职业团体 F~z_>1lpP&  
accounting records                                   会计记录 *nYB o\@g  
accounting responsibility                           会计责任 OM20-KDc5  
accounting service                             会计服务 PM~bM3Ei  
accounting standards                                会计准则 #04{(G|~+E  
Accounting Standards for Business Enterprises       企业会计准则 kU#:I9PO  
accounting system                             会计系统 cy1\u2x_`  
accounting treatment                                会计处理 4@
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accuracy                                    准确性，精确性 C!!mOAhJ
 
additional audit procedures                      追加审计程序 lq1[r~  
addressee                                         收件人，收信人 ')C|`(hs  
Administration of State-owned Assets  (the～)     国有资产管理局 J3H.%m!V  
administrative laws and regulations                 行政法规 n&_YYEHx  
adverse impact                                 不利影响，负面影响 6RH/V:YY  
adverse opinion                                反对意见 X$BXT  
advisory group                                  咨询组，顾问组 /K_ i8!y  
agency fee                                        代理费，代理费用 3hc#FmLr2b  
aggregate                                          总计，合计为…… 5{')GTdX>  
alternation of document and record                 变造文件和记录 {B@*DQv  
alternative audit procedures                      替代审计程序，备选审计程序 so}l#  
amend                                              修改，修订 
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amortisation                                      摊销 G3H#XK D  
analytical capacity                             分析能力 (JevHdI*V  
analytical procedures                               分析性程序 5\VxXiy0  
annual financial statements                        年度会计报表，年度财务报表 mYX56,b}5  
appendix                                          附录，附表 nc< qbN  
applicable                                         适用的 BiA>QQ  
applicable laws and regulations                 适用的法规 :tKbz nd/  
application systems                                  应用系统 U8YO0}_z  
apply consistently                              一贯地执行，一贯地实施 /r-8T>m  
appropriate                                       适当的，合适的； w3<Z?lj:  
征用，挪用 (F_w>w.h  
appropriate authorization                          适当的授权 rwoF}}  
appropriateness of audit evidence                    审计证据的适当性 :OHSxb>[  
approval                                    批准，核准 )j\r,9<K+5  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =Q@6c   
asset                                                 资产，财产 {b
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asset restructuring                             资产重组 SLSF
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assignment of duties                                 职责的划分 5QR}IxQ  
assistant                                     助理，助理人员  DX|uHbGg  
associated company                                 联属公司，联营公司 LxB&7  
association                                        联合，结合；协会，社团 DK)u)?!  
assumption                                       假设，假定 otU@X 3<_  
at a given date                                         在某一特定时日 m6-76ma,hi  
attestation                                         鉴证，公证 77``8,  
attestation service                             鉴证服务 Dft4isyt^  
audit adjustment                                审计调整 s}jlS  
audit areas                                        审计领域 60'6/3  
audit conclusion                                审计结论 Pfm*<,'x"[  
audit effectiveness                             审计效果 j?( c}!}  
audit efficiency                                  审计效率 Bgf=\7 ;5  
audit engagement letter                      审计业务约定书 "rVU4F)  
audit evidence                                          审计证据 }bp.OV-+  
audit fee                                    审计费 <p09oZ{6  
audit files                                          审计档案 mIRAS"Q!m  
audit findings                                     审计中发现的事项 oK)[p!D?0{  
audit implementation stage                        审计实施阶段 `\wUkmH  
audit mark                                        审计标识 N.jA 8X  
audit materiality                                 审计重要性 k'x#t(  
audit method                                     审计方法 3#9uEDdE  
audit objective                                         审计目标，审计目的 3i6h"Wu`n  
audit of financial statements                      会计报表审计，财务报表审计 MZ)T0|S_  
audit opinion                                     审计意见 )]wuF`  
audit period                                      被审计期间，被审计年度 jSB'>m]  
audit plan                                          审计计划 ]s_@n!  
audit planning                                    编制审计计划，制定审计计划，审计计划 NK~PcdGl  
audit planning stage                                  审计计划阶段 u-kZW1wrQ  
audit procedure                                审计程序 p(.N(c  
audit programme                               审计程序表，具体审计计划 (oF-O{  
audit report                                       审计报告 {(%~i37  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wsqLXZI  
audit report with a qualified opinion                 有保留意见的审计报告 uNy!<u  
audit report with an adverse opinion                否定意见的审计报告 9T$u+GX'  
audit report with dual dates                      双重日期审计报告 ~zMDY F"&  
audit reporting stage                                 审计报告阶段 B7|c`7x(  
audit responsibility                                   审计责任 RYH)AS4w'  
audit results                                      审计结果 KYf;_ C,$  
audit risk                                          审计风险 @O'I)(To  
audit sampling                                          审计抽样 hl**zF  
audit sampling techniques                         审计抽样方法，审计抽样技术 iyc$)"w  
audit strategies                                  审计策略 y=#j`MH{>  
audit summary                                         审计总结，审计小结 A0OB$OK  
audit team                                         审计小组 '<W<B!HP5Z  
audit test                                    审计测试 lr0M<5d=p  
audit trail                                          审计轨迹 J]dW1boT@  
audit work                                        审计工作 /w0w*nH  
audit working paper                                 审计工作底稿 .D!WO  
audited financial statement                        审计会计报表，已审计财务报表 -n-Z/5~ X  
Auditing Guidelines (the～)                      审计规范指南 `4skwvS=  
auditing standards                             审计准则 rfc|`*m}0  
audit-oriented working paper                          (审计)业务类工作底稿 -qfnUh  
authorisation                                     授权 [EE R4@_  
authorisation of transaction                       交易的授权 @C=m?7O98  
availability                                         可获得性 HJ",Sle  
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balance                                      余额；差额；平衡 BtzYA"  
balance sheet                                    资产负债表 L@?e:*h  
bank                                                 银行 )O&z5n7t4s  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 W/=7jM   
barter transaction                              易货交易，以物换物交易 ~@@ Z|w  
basis of audit                                    审计依据 T=>vh *J  
basis of preparation                                (会计报表的)编制基础 6`Lc
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book of account                               账目，账簿 ]q&tQJ/Fa  
borrowing                                         借款，贷款，借债 EWO /u.z  
branch                                              分支，分支机构，分店 l/QhD?)9  
brought forward                                (账户余额等的)承上年，承上期，承上页 [Teh*CV  
budget                                              预算 ni<[G0#T  
building                                      建筑物；大楼 83Uw  
business conditions                                  业务情况，经营情况 9>;} /*:H  
business licence                               (企业等的)营业执照 3 1k
 
business relation                                业务关系 D?mDG|Z  
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