[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 ) [fjZG[  
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审计词汇英汉对照 EQ 'L"  
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ability to continue as a going concern               持续经营能力 <;Q1u,Mc  
acceptability                                     可接受性，可接受程度 DJ_[{WAV  
acceptable level of detection risk                     检查风险的可接受水平 ,LI$
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acceptance of engagement                       接受委托 21NGsG  
accepting the engagement for the first time              首次接受委托 < z':_,  
access to asset                                         对资产的接触 & -r^Q  
according to                                     根据，依据，依照 gJa48 pi  
account balance                                账户余额 %+ln_lgD:  
account for                                       对……进行会计处理，核算；解释 w`BY>Xft0
 
accounting                                        会计，会计学 yP$@~L[!  
accounting advisory serve                        会计咨询服务 T_t5Tg~i[N  
accounting firm                                 会计师事务所 (V&5EO8)  
accounting information                      会计信息，会计资料 }9:(l  
accounting period                             会计期间 C,;T/9  
accounting policies                                   会计政策 pK`1pfih  
accounting professional bodies                 会计职业组织，会计职业团体  NOY`1i  
accounting records                                   会计记录
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accounting responsibility                           会计责任 l5h+:^#M5c  
accounting service                             会计服务  F/pq9  
accounting standards                                会计准则 ')R+Z/hG.  
Accounting Standards for Business Enterprises       企业会计准则 6U.A/8z  
accounting system                             会计系统 gB7kb$J  
accounting treatment                                会计处理 ))T@U?r  
accuracy                                    准确性，精确性 5(wmy-x\  
additional audit procedures                      追加审计程序 u<L<o2  
addressee                                         收件人，收信人 %G0J]QY{(x  
Administration of State-owned Assets  (the～)     国有资产管理局 5Zf^cou  
administrative laws and regulations                 行政法规 j1zrjhXI  
adverse impact                                 不利影响，负面影响 5D]3I=kj  
adverse opinion                                反对意见 ;X_bDiG$  
advisory group                                  咨询组，顾问组 m^k$Z0  
agency fee                                        代理费，代理费用 J`6
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aggregate                                          总计，合计为…… [^Z)f<l  
alternation of document and record                 变造文件和记录 &}'FC7}  
alternative audit procedures                      替代审计程序，备选审计程序 H1GmC`\<[:  
amend                                              修改，修订 WCNycH+1  
amortisation                                      摊销 rn$G.SMgz  
analytical capacity                             分析能力 p9>{X\eT:  
analytical procedures                               分析性程序 ^VC/tJ  
annual financial statements                        年度会计报表，年度财务报表 WCTmf8f  
appendix                                          附录，附表 "Jahc.I  
applicable                                         适用的 s5bqS'%  
applicable laws and regulations                 适用的法规 l4s*+H$vd?  
application systems                                  应用系统 Bd'X~Vj<  
apply consistently                              一贯地执行，一贯地实施 sLKk1A  
appropriate                                       适当的，合适的；
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征用，挪用 }SfS\b{|~  
appropriate authorization                          适当的授权 7vo8lnQ{  
appropriateness of audit evidence                    审计证据的适当性 (]E0fjk  
approval                                    批准，核准 zqHG2:MN"  
assertion                                    (会计报表上的)认定；确认  \gsJ1@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -Oi8]Xw^@y  
asset                                                 资产，财产 ) $`}~  
asset restructuring                             资产重组 z*a-=w0  
assignment of duties                                 职责的划分 `uKsFXM  
assistant                                     助理，助理人员 [vGkr" =  
associated company                                 联属公司，联营公司 c@
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association                                        联合，结合；协会，社团 0 k.\o"y  
assumption                                       假设，假定 {|d28!8w  
at a given date                                         在某一特定时日 5cvvdO*C0  
attestation                                         鉴证，公证 I4|LD/b  
attestation service                             鉴证服务 z''ejq  
audit adjustment                                审计调整 $7QGi|W*k  
audit areas                                        审计领域 yk0tA  
audit conclusion                                审计结论 8J#U=q
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audit effectiveness                             审计效果 XS}-@5TI  
audit efficiency                                  审计效率 l4gF.-.GYF  
audit engagement letter                      审计业务约定书 wBWqibY|  
audit evidence                                          审计证据 ^w!1QH0:/  
audit fee                                    审计费 7lx" X0w*m  
audit files                                          审计档案 jY2mn".N  
audit findings                                     审计中发现的事项 `h|Y0x  
audit implementation stage                        审计实施阶段 J9*i`8kU.  
audit mark                                        审计标识 5tI#UBha  
audit materiality                                 审计重要性 S:K$fFcJ  
audit method                                     审计方法 &^UT  
audit objective                                         审计目标，审计目的 %[4u #G`  
audit of financial statements                      会计报表审计，财务报表审计 x?UAj8z6  
audit opinion                                     审计意见 ECyG$j0  
audit period                                      被审计期间，被审计年度 Pn,>eD*g  
audit plan                                          审计计划 fikDpR  
audit planning                                    编制审计计划，制定审计计划，审计计划 VFrp7;z43  
audit planning stage                                  审计计划阶段 d,b] #fj  
audit procedure                                审计程序 yq?\
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audit programme                               审计程序表，具体审计计划 }S$
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audit report                                       审计报告  Y(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QuP)j1"X  
audit report with a qualified opinion                 有保留意见的审计报告 ?y]R /?  
audit report with an adverse opinion                否定意见的审计报告 NEUr w/  
audit report with dual dates                      双重日期审计报告 ]v/pMg#-  
audit reporting stage                                 审计报告阶段 b^
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audit responsibility                                   审计责任 V'tqsKQ
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audit results                                      审计结果 ~ulcLvm:i  
audit risk                                          审计风险 TI}a$I*  
audit sampling                                          审计抽样 V|hwT^h  
audit sampling techniques                         审计抽样方法，审计抽样技术 r#A*{4wz  
audit strategies                                  审计策略 Qgf\"s  
audit summary                                         审计总结，审计小结 d[{!^,%x"  
audit team                                         审计小组 P5
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audit test                                    审计测试 ymp ik.'  
audit trail                                          审计轨迹 VJ8'T"^Hf  
audit work                                        审计工作 aNn4j_V(  
audit working paper                                 审计工作底稿 9Trk&OB  
audited financial statement                        审计会计报表，已审计财务报表 UT5xUv5'  
Auditing Guidelines (the～)                      审计规范指南 6g\hQ\+Z}  
auditing standards                             审计准则 (Hmm^MV)  
audit-oriented working paper                          (审计)业务类工作底稿 YV _ 7 .+A  
authorisation                                     授权 v8WT?%  
authorisation of transaction                       交易的授权 Uqz.Q\A  
availability                                         可获得性
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balance                                      余额；差额；平衡 2">de/jS  
balance sheet                                    资产负债表 j7 ^A%9  
bank                                                 银行 /N({"G'  
bank account                                    银行账户，银行户头 ?(Ua+*b  
bank statement                                 银行对账单 ie11syhV"  
barter transaction                              易货交易，以物换物交易 ,>01Cs=t8  
basis of audit                                    审计依据 n|pdYe8\  
basis of preparation                                (会计报表的)编制基础 d&+0JI<  
book of account                               账目，账簿 H0!$aO  
borrowing                                         借款，贷款，借债 [mv!r-=  
branch                                              分支，分支机构，分店 0VrsbkS  
brought forward                                (账户余额等的)承上年，承上期，承上页 ${E^OE  
budget                                              预算 FW5v 1s=  
building                                      建筑物；大楼 o<J6KTLv  
business conditions                                  业务情况，经营情况 6O/c%1VHA3  
business licence                               (企业等的)营业执照 -$kIVh  
business relation                                业务关系 Q)y5'u qZ  
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