[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 uTbMp~cYB  
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审计词汇英汉对照 OB,T>o@  
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ability to continue as a going concern               持续经营能力 d9 8pv%  
acceptability                                     可接受性，可接受程度 JLyFkV/  
acceptable level of detection risk                     检查风险的可接受水平 9D%~~~ %b  
acceptance of engagement                       接受委托 #@5 jOi  
accepting the engagement for the first time              首次接受委托  H<b4B$/  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 9qZ|=r]y'  
account balance                                账户余额 Z[j-.,Qu  
account for                                       对……进行会计处理，核算；解释 nDchLVw  
accounting                                        会计，会计学 tK <)A)  
accounting advisory serve                        会计咨询服务 10/3-)+  
accounting firm                                 会计师事务所 ^T@-yys  
accounting information                      会计信息，会计资料 v#IZSBvuQK  
accounting period                             会计期间 `+r5I5  
accounting policies                                   会计政策 >yq
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accounting professional bodies                 会计职业组织，会计职业团体 v:j4#pEWD  
accounting records                                   会计记录 P#Ikj&l   
accounting responsibility                           会计责任 s{ j3F  
accounting service                             会计服务 |@)ij c4i  
accounting standards                                会计准则 CV7.hF<  
Accounting Standards for Business Enterprises       企业会计准则 L/cbq*L  
accounting system                             会计系统 )=D9L  
accounting treatment                                会计处理 F{<rIR  
accuracy                                    准确性，精确性 K i @8  
additional audit procedures                      追加审计程序 f.r-,%^6{  
addressee                                         收件人，收信人 Un[#zh<4  
Administration of State-owned Assets  (the～)     国有资产管理局 d}415 XA  
administrative laws and regulations                 行政法规 1-gX=8]]  
adverse impact                                 不利影响，负面影响 cKy%0oTla  
adverse opinion                                反对意见 IPE
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advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 )ZmE"  
aggregate                                          总计，合计为…… q+G1
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alternation of document and record                 变造文件和记录 zKWi9  
alternative audit procedures                      替代审计程序，备选审计程序 bmddh2  
amend                                              修改，修订 QnOa?0HL/  
amortisation                                      摊销 DwTZ<H4  
analytical capacity                             分析能力 AAl`bhx'n  
analytical procedures                               分析性程序 ~d5{Q?T)  
annual financial statements                        年度会计报表，年度财务报表 EGM
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appendix                                          附录，附表 Ip1Qm
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applicable                                         适用的 "|&*MjwN6  
applicable laws and regulations                 适用的法规 1X9sx&5H  
application systems                                  应用系统 ,wEM  
apply consistently                              一贯地执行，一贯地实施 }&naP  
appropriate                                       适当的，合适的； pcl_$2_  
征用，挪用 SoY&R=  
appropriate authorization                          适当的授权 ta4<d)nB  
appropriateness of audit evidence                    审计证据的适当性 6<~y!\4;F  
approval                                    批准，核准 |m EJJg`"7  
assertion                                    (会计报表上的)认定；确认 Rx<pV_|H,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D 7E^;W)H  
asset                                                 资产，财产 BR%:`uiQ<  
asset restructuring                             资产重组 ]V]o%onW  
assignment of duties                                 职责的划分 G0&w#j  
assistant                                     助理，助理人员 vA{[F7  
associated company                                 联属公司，联营公司 1Q$ M/}  
association                                        联合，结合；协会，社团 |Z/ySAFM  
assumption                                       假设，假定 *:_hOOT+[  
at a given date                                         在某一特定时日 nz&JG~Qfm  
attestation                                         鉴证，公证 tE>:kx0*3  
attestation service                             鉴证服务 V7v,)a" L  
audit adjustment                                审计调整 t-Fl"@s
 
audit areas                                        审计领域 liB>~DVC  
audit conclusion                                审计结论 tw')2UGg  
audit effectiveness                             审计效果 Stw6%T-  
audit efficiency                                  审计效率 :R&tO3_F  
audit engagement letter                      审计业务约定书 8UZEC-K  
audit evidence                                          审计证据 ,J#5Y.  
audit fee                                    审计费 1|89-Ii]  
audit files                                          审计档案 )G|UB8]  
audit findings                                     审计中发现的事项 ljCgIfZ_4  
audit implementation stage                        审计实施阶段 pL-$Np] V  
audit mark                                        审计标识 O#|E7;  
audit materiality                                 审计重要性 +$'/!vN  
audit method                                     审计方法 !14z4]b  
audit objective                                         审计目标，审计目的 3IxT2@H)  
audit of financial statements                      会计报表审计，财务报表审计 ),Rj@52l  
audit opinion                                     审计意见 <.2Z{;z  
audit period                                      被审计期间，被审计年度 q.t5L=l^ r  
audit plan                                          审计计划 3N21[i2/m  
audit planning                                    编制审计计划，制定审计计划，审计计划 M
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audit planning stage                                  审计计划阶段 _Owz%  
audit procedure                                审计程序 G#C)]4[n  
audit programme                               审计程序表，具体审计计划 StVv"YY  
audit report                                       审计报告  Ui.F<,E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rG]Xgq"   
audit report with a qualified opinion                 有保留意见的审计报告 :[&X*bw[  
audit report with an adverse opinion                否定意见的审计报告 td~3N,S  
audit report with dual dates                      双重日期审计报告 g/J!U8W"  
audit reporting stage                                 审计报告阶段 9+']`=a:  
audit responsibility                                   审计责任 90!Ib~7zH  
audit results                                      审计结果 k|D!0^HE[  
audit risk                                          审计风险 G!IQ<FuY  
audit sampling                                          审计抽样 #Grm-W9E  
audit sampling techniques                         审计抽样方法，审计抽样技术 !|/fVWH  
audit strategies                                  审计策略 >seB["C  
audit summary                                         审计总结，审计小结 -iHhpD9"X  
audit team                                         审计小组 bW]+Og  
audit test                                    审计测试 ;z>YwRV  
audit trail                                          审计轨迹 [8w2U%}
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audit work                                        审计工作 K&h6#[^\d  
audit working paper                                 审计工作底稿 YovY0nO  
audited financial statement                        审计会计报表，已审计财务报表 As`^Ku&  
Auditing Guidelines (the～)                      审计规范指南 A.b#r[  
auditing standards                             审计准则 _u>>+6,p  
audit-oriented working paper                          (审计)业务类工作底稿 v2'JL(=  
authorisation                                     授权 gib]#n1!p  
authorisation of transaction                       交易的授权 8gNEL+  
availability                                         可获得性 7fqYSMHR  
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balance                                      余额；差额；平衡 l?o- p  
balance sheet                                    资产负债表 p rgjU  
bank                                                 银行 %-Z~f~<?  
bank account                                    银行账户，银行户头 (Nahtx!/9  
bank statement                                 银行对账单 xJ
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barter transaction                              易货交易，以物换物交易 i`$rzXcS  
basis of audit                                    审计依据 M 6sDtL9l  
basis of preparation                                (会计报表的)编制基础 `9l\~t(M  
book of account                               账目，账簿 ihrrmlN?  
borrowing                                         借款，贷款，借债 +IYSWR  
branch                                              分支，分支机构，分店 YP,PJnJU8  
brought forward                                (账户余额等的)承上年，承上期，承上页 t,,^ ^ll  
budget                                              预算 mtHz 6+  
building                                      建筑物；大楼 E6k&r}  
business conditions                                  业务情况，经营情况 : 4WbDeR  
business licence                               (企业等的)营业执照 \irjIXtV  
business relation                                业务关系 -huZnDN  
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