[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 '+`
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ability to continue as a going concern               持续经营能力 /6>2, S8Ar  
acceptability                                     可接受性，可接受程度 -
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acceptable level of detection risk                     检查风险的可接受水平 rt"\\sOlMB  
acceptance of engagement                       接受委托 7m1*Q@D  
accepting the engagement for the first time              首次接受委托 Y#uf 2>J  
access to asset                                         对资产的接触 ;]p#PNQ0  
according to                                     根据，依据，依照 m0 `wmM  
account balance                                账户余额 Z";o{@p  
account for                                       对……进行会计处理，核算；解释 #u#s'W  
accounting                                        会计，会计学 ] $5rh8  
accounting advisory serve                        会计咨询服务 z2-=fIr.h  
accounting firm                                 会计师事务所 ~=}56yxl[  
accounting information                      会计信息，会计资料  ,5<-\"{]  
accounting period                             会计期间 K~[/n<ks  
accounting policies                                   会计政策 SMnbI
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accounting professional bodies                 会计职业组织，会计职业团体 ]Qj65]  
accounting records                                   会计记录 wjY3:S~  
accounting responsibility                           会计责任 i<-#yL5  
accounting service                             会计服务 wZ29/{,  
accounting standards                                会计准则 64[j:t=N  
Accounting Standards for Business Enterprises       企业会计准则 WWD\EDnS  
accounting system                             会计系统 iHTxD1D+H  
accounting treatment                                会计处理 n}a# b%e  
accuracy                                    准确性，精确性 j'~xe3j  
additional audit procedures                      追加审计程序 #* ?a"  
addressee                                         收件人，收信人 l'c|I &Y]  
Administration of State-owned Assets  (the～)     国有资产管理局 nc([e9_9v  
administrative laws and regulations                 行政法规 .0Cpqn,[  
adverse impact                                 不利影响，负面影响 HAP9XC(F]  
adverse opinion                                反对意见 Jzh_`jW0l  
advisory group                                  咨询组，顾问组 : wb\N'b  
agency fee                                        代理费，代理费用 B>gC75  
aggregate                                          总计，合计为…… V[CS{H
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alternation of document and record                 变造文件和记录 AM\`v'I*6  
alternative audit procedures                      替代审计程序，备选审计程序 %]d^B|  
amend                                              修改，修订 7 pp[kv;!G  
amortisation                                      摊销 >a Q;8  
analytical capacity                             分析能力 ,>e)8  
analytical procedures                               分析性程序 i |cSO2O+  
annual financial statements                        年度会计报表，年度财务报表 UtY<R  
appendix                                          附录，附表 I8e{%PK  
applicable                                         适用的 ar R)]gk 7  
applicable laws and regulations                 适用的法规 vcq
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application systems                                  应用系统 PJO +@+"{@  
apply consistently                              一贯地执行，一贯地实施 R$wo{{KX  
appropriate                                       适当的，合适的； lZ'NLbK  
征用，挪用 KK/~W  
appropriate authorization                          适当的授权 y1FS?hSD0  
appropriateness of audit evidence                    审计证据的适当性 4,UvTw*2z  
approval                                    批准，核准 9^>nZ6  
assertion                                    (会计报表上的)认定；确认 J$@3,=L6V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <{:$]3  
asset                                                 资产，财产 BPtU]Bv-  
asset restructuring                             资产重组 "m(HQ5e)*  
assignment of duties                                 职责的划分 nTp?  
assistant                                     助理，助理人员 p e |k}{  
associated company                                 联属公司，联营公司 0vf2wBK'T  
association                                        联合，结合；协会，社团 LQ3 73 j-  
assumption                                       假设，假定 67%o83\  
at a given date                                         在某一特定时日 P
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attestation                                         鉴证，公证 #|xK>;  
attestation service                             鉴证服务 J_<ENs-  
audit adjustment                                审计调整 6xvyhg#B  
audit areas                                        审计领域 H~Hh$-z  
audit conclusion                                审计结论 /a(xUm@.  
audit effectiveness                             审计效果 yIOoVi\m  
audit efficiency                                  审计效率 9!}&&]Q`  
audit engagement letter                      审计业务约定书 S3A OT  
audit evidence                                          审计证据 ="JLUq*]s  
audit fee                                    审计费 BbnY9"  
audit files                                          审计档案 gfR B  
audit findings                                     审计中发现的事项 pk:YjJs  
audit implementation stage                        审计实施阶段 R=_ fk  
audit mark                                        审计标识 wk'|gI[W  
audit materiality                                 审计重要性 XN'x`%!*3#  
audit method                                     审计方法 ?1JS*LQ$  
audit objective                                         审计目标，审计目的 ,=.&  
audit of financial statements                      会计报表审计，财务报表审计 zk A"2dh  
audit opinion                                     审计意见 wspZ Eu>C;  
audit period                                      被审计期间，被审计年度 +Gg6h=u  
audit plan                                          审计计划 ag+$
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audit planning                                    编制审计计划，制定审计计划，审计计划 ZEiW\ V  
audit planning stage                                  审计计划阶段 eZ8~t/8  
audit procedure                                审计程序 W4Tuc:X5  
audit programme                               审计程序表，具体审计计划 f4@>7K]9TA  
audit report                                       审计报告 {|9x*I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'P3CgpF<Z2  
audit report with a qualified opinion                 有保留意见的审计报告 [7]Kvb2t  
audit report with an adverse opinion                否定意见的审计报告 hN=YC\l  
audit report with dual dates                      双重日期审计报告 f|P%  
audit reporting stage                                 审计报告阶段 YII1Z'q  
audit responsibility                                   审计责任 5xtIez]x?  
audit results                                      审计结果 ,HO~NqmB4  
audit risk                                          审计风险 BG\g`NK}Z  
audit sampling                                          审计抽样 G}<%%U D  
audit sampling techniques                         审计抽样方法，审计抽样技术 I<PKwT/?  
audit strategies                                  审计策略 {x$jGiag+8  
audit summary                                         审计总结，审计小结 $iu{u|VSu  
audit team                                         审计小组 )4q0(O)d  
audit test                                    审计测试 kGR5!8$z  
audit trail                                          审计轨迹 \D
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audit work                                        审计工作 ?0QoYA@.$  
audit working paper                                 审计工作底稿 "^_9t'0  
audited financial statement                        审计会计报表，已审计财务报表 1iyd{r7|  
Auditing Guidelines (the～)                      审计规范指南 %%5K%z,R#  
auditing standards                             审计准则  G9"2h \  
audit-oriented working paper                          (审计)业务类工作底稿 k<x  %  
authorisation                                     授权 4Qh\3UL~  
authorisation of transaction                       交易的授权 !|}(tqt  
availability                                         可获得性 Ss ;C1:  
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balance                                      余额；差额；平衡 R-CFF  
balance sheet                                    资产负债表 ME4Ir  
bank                                                 银行 m/vwM
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bank account                                    银行账户，银行户头 [+dOgyK  
bank statement                                 银行对账单 1 <g,1TR  
barter transaction                              易货交易，以物换物交易 vF,\{sgW  
basis of audit                                    审计依据 C QO gR GW  
basis of preparation                                (会计报表的)编制基础 ug47JW  
book of account                               账目，账簿 S^ij %  
borrowing                                         借款，贷款，借债 KFd !wZ@e  
branch                                              分支，分支机构，分店 rN* ,U\q  
brought forward                                (账户余额等的)承上年，承上期，承上页 $#E?`At{I  
budget                                              预算 N&ZIsaK,j  
building                                      建筑物；大楼 c@iP^;D  
business conditions                                  业务情况，经营情况 kH$)0n
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business licence                               (企业等的)营业执照 z@5t7e)!R  
business relation                                业务关系 Eo)w f=rE9  
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