[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 mV
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审计词汇英汉对照 }|g\ 8jq  
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ability to continue as a going concern               持续经营能力 `8AR_7i  
acceptability                                     可接受性，可接受程度 .#rJ+.2  
acceptable level of detection risk                     检查风险的可接受水平 LcUh;=r}&  
acceptance of engagement                       接受委托 g;2?F[8Th  
accepting the engagement for the first time              首次接受委托 wN;^[F  
access to asset                                         对资产的接触 d8[J@M53|T  
according to                                     根据，依据，依照 VFRi1\G  
account balance                                账户余额 )(ImL bM)  
account for                                       对……进行会计处理，核算；解释 AS =?@2 q  
accounting                                        会计，会计学 6LalW5I  
accounting advisory serve                        会计咨询服务 Xs~[&  
accounting firm                                 会计师事务所 [R=yF ~-  
accounting information                      会计信息，会计资料 H5Z$*4%G  
accounting period                             会计期间 [H6hyG~  
accounting policies                                   会计政策 XZ^^%*ew  
accounting professional bodies                 会计职业组织，会计职业团体 *=(lyx_O  
accounting records                                   会计记录 nm6h%}xND<  
accounting responsibility                           会计责任 d-k%{eBV  
accounting service                             会计服务 / c AUl  
accounting standards                                会计准则 1][4.}?F[  
Accounting Standards for Business Enterprises       企业会计准则 KwPOO{4]g  
accounting system                             会计系统 f@Zszt  
accounting treatment                                会计处理 xT   
accuracy                                    准确性，精确性 .P[ _<8  
additional audit procedures                      追加审计程序 Bj1 ?x  
addressee                                         收件人，收信人 gBC@38|6)  
Administration of State-owned Assets  (the～)     国有资产管理局 "Y~:|?(@-  
administrative laws and regulations                 行政法规 [n \2
  
adverse impact                                 不利影响，负面影响 I@yCTluV$  
adverse opinion                                反对意见 Qa-K$dm%  
advisory group                                  咨询组，顾问组 `< xn8h9p  
agency fee                                        代理费，代理费用 2zs73:z  
aggregate                                          总计，合计为…… |4B:<x  
alternation of document and record                 变造文件和记录 B56L1^7  
alternative audit procedures                      替代审计程序，备选审计程序 /SrCE labP  
amend                                              修改，修订 "nw;NIp!  
amortisation                                      摊销 a1_GIM0  
analytical capacity                             分析能力 ;#vKi0V7  
analytical procedures                               分析性程序 `HZ;NRr  
annual financial statements                        年度会计报表，年度财务报表 uBNn6j  
appendix                                          附录，附表 LR".pH13  
applicable                                         适用的 5N/%v&1  
applicable laws and regulations                 适用的法规 :lf+W  
application systems                                  应用系统 X voo=  
apply consistently                              一贯地执行，一贯地实施 p<,*3huj  
appropriate                                       适当的，合适的； g^}8:,F_  
征用，挪用 va}Pj#=  
appropriate authorization                          适当的授权 tjdaaN#,V  
appropriateness of audit evidence                    审计证据的适当性 .J)I | '  
approval                                    批准，核准 +n{#V;J  
assertion                                    (会计报表上的)认定；确认 i}.&0Fp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E5I"%9X0H  
asset                                                 资产，财产 `w.n]TR  
asset restructuring                             资产重组 +l9!Fl{MK\  
assignment of duties                                 职责的划分 @?yX!_YC  
assistant                                     助理，助理人员 Ji>o!  
associated company                                 联属公司，联营公司 :6vm+5!  
association                                        联合，结合；协会，社团 _B/dWA,P  
assumption                                       假设，假定 NQ(1   
at a given date                                         在某一特定时日 G Uon/G8  
attestation                                         鉴证，公证 cx&>#8s&  
attestation service                             鉴证服务 ST:A<Da"  
audit adjustment                                审计调整 C8Qa$._  
audit areas                                        审计领域 F'4w;-ax  
audit conclusion                                审计结论 VUPXO  
audit effectiveness                             审计效果 vms|x wb  
audit efficiency                                  审计效率 =&ks)MH-  
audit engagement letter                      审计业务约定书 pTPi@SBaP{  
audit evidence                                          审计证据 |iE50,  
audit fee                                    审计费 T 6)bD&  
audit files                                          审计档案 `$,GzS(  
audit findings                                     审计中发现的事项 b:lP%|7  
audit implementation stage                        审计实施阶段 Qd
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audit mark                                        审计标识 mz,  
audit materiality                                 审计重要性 V^3
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audit method                                     审计方法 v"b+$*  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 Pv_Jm  
audit opinion                                     审计意见 #_6I w`0  
audit period                                      被审计期间，被审计年度 ?OcJ)5C4  
audit plan                                          审计计划 )Im#dVQs=  
audit planning                                    编制审计计划，制定审计计划，审计计划 `j,Yb]~s79  
audit planning stage                                  审计计划阶段 pGJ>O/%  
audit procedure                                审计程序 9 Vkb>yFX'  
audit programme                               审计程序表，具体审计计划 LhOa{1S Y  
audit report                                       审计报告 7"sD5N/>uh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WY?[,_4U  
audit report with a qualified opinion                 有保留意见的审计报告 w80oXXs[#  
audit report with an adverse opinion                否定意见的审计报告 r^FhTzA=1  
audit report with dual dates                      双重日期审计报告 ,]46I.]  
audit reporting stage                                 审计报告阶段 -I8=T]_D  
audit responsibility                                   审计责任 tn H2sHby  
audit results                                      审计结果 "P7nNa  
audit risk                                          审计风险 {1 UQ/_  
audit sampling                                          审计抽样 Yw^m  
audit sampling techniques                         审计抽样方法，审计抽样技术 Fq|Ni$  
audit strategies                                  审计策略 Fv~20G(O  
audit summary                                         审计总结，审计小结 N5Q[nd  
audit team                                         审计小组 ^hc!FD  
audit test                                    审计测试 ,?>s>bHV  
audit trail                                          审计轨迹 kD=WO4}  
audit work                                        审计工作 lAb*fafQy  
audit working paper                                 审计工作底稿 W42iu"@  
audited financial statement                        审计会计报表，已审计财务报表 B"h#C!E  
Auditing Guidelines (the～)                      审计规范指南 6:b!F  
auditing standards                             审计准则 XGYbnZ
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audit-oriented working paper                          (审计)业务类工作底稿 a1EOJ^}0  
authorisation                                     授权 CyS$|E  
authorisation of transaction                       交易的授权 ;LcZ`1  
availability                                         可获得性 ]V^iN=(_5  
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balance                                      余额；差额；平衡 [<n2Uz7MP  
balance sheet                                    资产负债表 zk$FkbX  
bank                                                 银行 \k.{-nh  
bank account                                    银行账户，银行户头 pMw*9sX  
bank statement                                 银行对账单 [tlI!~Z  
barter transaction                              易货交易，以物换物交易 Y<N5# );f  
basis of audit                                    审计依据 ]<ldWL  
basis of preparation                                (会计报表的)编制基础 24 [+pu  
book of account                               账目，账簿 2BQ j  
borrowing                                         借款，贷款，借债 \UPjf]&  
branch                                              分支，分支机构，分店 VCV"S>aVf  
brought forward                                (账户余额等的)承上年，承上期，承上页 `=4r+  
budget                                              预算 RIlwdt  
building                                      建筑物；大楼 [w0QZyUn  
business conditions                                  业务情况，经营情况 $ `ov4W  
business licence                               (企业等的)营业执照 C'9Cr}cZ.  
business relation                                业务关系 ck:T,F{}  
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