[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 f _:A0  
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审计词汇英汉对照 J<lW<:!3]  
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ability to continue as a going concern               持续经营能力 h{qgEIk&  
acceptability                                     可接受性，可接受程度 eyxW 0}[  
acceptable level of detection risk                     检查风险的可接受水平 |I=T@1_D  
acceptance of engagement                       接受委托 /x *3}oI  
accepting the engagement for the first time              首次接受委托 |N]XJ)?  
access to asset                                         对资产的接触  * v#o  
according to                                     根据，依据，依照 \OoWo  
account balance                                账户余额 s>c=c-SP.  
account for                                       对……进行会计处理，核算；解释 x?<FJ"8"k  
accounting                                        会计，会计学 $/ ]
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accounting advisory serve                        会计咨询服务 !()Qm,1u  
accounting firm                                 会计师事务所 "J1 4C9u   
accounting information                      会计信息，会计资料 ^ZCD ~P_=  
accounting period                             会计期间 LR3*G7  
accounting policies                                   会计政策 CvdN"k  
accounting professional bodies                 会计职业组织，会计职业团体 $:^td/p J  
accounting records                                   会计记录 VxBo1\'  
accounting responsibility                           会计责任 B-mowmJ3dg  
accounting service                             会计服务 xyxy`qRA  
accounting standards                                会计准则  0+8e,  
Accounting Standards for Business Enterprises       企业会计准则 #0<XNLM  
accounting system                             会计系统 'c~4+o4co  
accounting treatment                                会计处理 ~>XxGjxe  
accuracy                                    准确性，精确性 ptaKf4P^r  
additional audit procedures                      追加审计程序 Fj!U|l\_9  
addressee                                         收件人，收信人 y)<q/  
Administration of State-owned Assets  (the～)     国有资产管理局 v` r:=K  
administrative laws and regulations                 行政法规 (-co.  
adverse impact                                 不利影响，负面影响 4&iCht =  
adverse opinion                                反对意见 yDh6KUK  
advisory group                                  咨询组，顾问组 WY]s |2a  
agency fee                                        代理费，代理费用 8cQ'dL`(  
aggregate                                          总计，合计为…… ,"ql5Q4  
alternation of document and record                 变造文件和记录 P'rb%W  
alternative audit procedures                      替代审计程序，备选审计程序 :zR!/5  
amend                                              修改，修订 @o.I;}*
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amortisation                                      摊销 sR8"3b<qA  
analytical capacity                             分析能力 Vw"\
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analytical procedures                               分析性程序 ?h2}#wg  
annual financial statements                        年度会计报表，年度财务报表 B7%U_F|m  
appendix                                          附录，附表 DV{=n C  
applicable                                         适用的 )`} :8y?  
applicable laws and regulations                 适用的法规 -K$)DvV^(E  
application systems                                  应用系统 2T`!v  
apply consistently                              一贯地执行，一贯地实施 Q@HV- (A  
appropriate                                       适当的，合适的； +/\6=). \  
征用，挪用 i6N',&jFU  
appropriate authorization                          适当的授权 |cY`x(?yP  
appropriateness of audit evidence                    审计证据的适当性 9!tW.p K5  
approval                                    批准，核准 p4)Q&k!  
assertion                                    (会计报表上的)认定；确认 O H7FkR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]%(2hY~i  
asset                                                 资产，财产 cj@k
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asset restructuring                             资产重组 YbLW/E\T  
assignment of duties                                 职责的划分 zMJT:7*`|  
assistant                                     助理，助理人员 \[nut;  
associated company                                 联属公司，联营公司 |&jXp%4T  
association                                        联合，结合；协会，社团 ^}C\zW  
assumption                                       假设，假定 M:V_/@W.  
at a given date                                         在某一特定时日 "ITIhnE  
attestation                                         鉴证，公证 P>6{&(  
attestation service                             鉴证服务 F&Hrk|a  
audit adjustment                                审计调整 6@Y|"b  
audit areas                                        审计领域 3mni>*q7d  
audit conclusion                                审计结论 j~QwV='S  
audit effectiveness                             审计效果 ]{LjRSV
 
audit efficiency                                  审计效率 GH xp7H  
audit engagement letter                      审计业务约定书 Vq2$'lY  
audit evidence                                          审计证据 $wU\Js`/S]  
audit fee                                    审计费 kNL\m[W8$  
audit files                                          审计档案 [8*)8jP3  
audit findings                                     审计中发现的事项 vcd\GN*4f  
audit implementation stage                        审计实施阶段 G#1GXFDO{  
audit mark                                        审计标识 L
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audit materiality                                 审计重要性 h pJ-
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audit method                                     审计方法 %PJQ%~ A  
audit objective                                         审计目标，审计目的 Y4(  
audit of financial statements                      会计报表审计，财务报表审计 8x{'@WCG%  
audit opinion                                     审计意见 c0fo7|  
audit period                                      被审计期间，被审计年度 , v&(YOd  
audit plan                                          审计计划 ---N 9I  
audit planning                                    编制审计计划，制定审计计划，审计计划 [c06 N$:  
audit planning stage                                  审计计划阶段 ri.I pRe  
audit procedure                                审计程序 Hq 188<  
audit programme                               审计程序表，具体审计计划 j8`BdKg  
audit report                                       审计报告 @OHm#`~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H7j0K~U0  
audit report with a qualified opinion                 有保留意见的审计报告 kSh( u  
audit report with an adverse opinion                否定意见的审计报告 *WT`o>  
audit report with dual dates                      双重日期审计报告 ofv)SCjd  
audit reporting stage                                 审计报告阶段 alvrh'51  
audit responsibility                                   审计责任 Tu7QCr5*  
audit results                                      审计结果 "-J-k=  
audit risk                                          审计风险 VAu&@a`  
audit sampling                                          审计抽样 >e"#'K0?\  
audit sampling techniques                         审计抽样方法，审计抽样技术 :08,JL{  
audit strategies                                  审计策略 IB7E}56l  
audit summary                                         审计总结，审计小结 #N cK X  
audit team                                         审计小组 6i~WcAs  
audit test                                    审计测试 Ez=Olbk  
audit trail                                          审计轨迹 
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audit work                                        审计工作 H'hpEwG  
audit working paper                                 审计工作底稿 5[u]E~Fl}  
audited financial statement                        审计会计报表，已审计财务报表 b
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Auditing Guidelines (the～)                      审计规范指南 *=7U4W  
auditing standards                             审计准则 > "=>3  
audit-oriented working paper                          (审计)业务类工作底稿 igR";OQk  
authorisation                                     授权 )%@J=&G8TT  
authorisation of transaction                       交易的授权 j ?(&#  
availability                                         可获得性 KMjhZap %  
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balance                                      余额；差额；平衡 fsWTF<Y  
balance sheet                                    资产负债表 'y3!fN=h  
bank                                                 银行 :A'y+MnK<  
bank account                                    银行账户，银行户头 s+?zL~t  
bank statement                                 银行对账单 V% 6I\G2/:  
barter transaction                              易货交易，以物换物交易 ;x@~A^<el  
basis of audit                                    审计依据 fDU !~/#  
basis of preparation                                (会计报表的)编制基础 [^98fAlz6  
book of account                               账目，账簿 xx%j.zDI]  
borrowing                                         借款，贷款，借债 _8_R 1s  
branch                                              分支，分支机构，分店 w T8DSq  
brought forward                                (账户余额等的)承上年，承上期，承上页 FE|
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budget                                              预算 <;Zmjeb+#  
building                                      建筑物；大楼 [}0haTYc4  
business conditions                                  业务情况，经营情况 76h ,]xi  
business licence                               (企业等的)营业执照 i5Yb`Z[Y  
business relation                                业务关系 @8r pD"x  
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