[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 N[@H107`  
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审计词汇英汉对照 Qn8xe,  
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ability to continue as a going concern               持续经营能力 :m<&Ff}  
acceptability                                     可接受性，可接受程度 I6 ?(@,  
acceptable level of detection risk                     检查风险的可接受水平 Uuy$F  
acceptance of engagement                       接受委托 N#l2wT  
accepting the engagement for the first time              首次接受委托 ^
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access to asset                                         对资产的接触 U1r]e%df)  
according to                                     根据，依据，依照 UiG/Rn  
account balance                                账户余额 -g~+9/;n  
account for                                       对……进行会计处理，核算；解释 MoFM'a9  
accounting                                        会计，会计学 &1Ndi<Y^  
accounting advisory serve                        会计咨询服务 Y]SF0:v!n  
accounting firm                                 会计师事务所 jn5xYKv  
accounting information                      会计信息，会计资料 i3,.E]/wX@  
accounting period                             会计期间 @F5Af/  
accounting policies                                   会计政策 sA, bR|  
accounting professional bodies                 会计职业组织，会计职业团体 '|4+
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accounting records                                   会计记录 }R}+8  
accounting responsibility                           会计责任 >SI'Q7k  
accounting service                             会计服务 Kd-
1EU  
accounting standards                                会计准则 .v+JV6!u  
Accounting Standards for Business Enterprises       企业会计准则 r""rJzFz'  
accounting system                             会计系统 2'@m'4-N  
accounting treatment                                会计处理 W q<t+E[  
accuracy                                    准确性，精确性 w6s[|i)&  
additional audit procedures                      追加审计程序 p{L;)WTI  
addressee                                         收件人，收信人 ~`AB-0t.u  
Administration of State-owned Assets  (the～)     国有资产管理局 ]B3](TH"  
administrative laws and regulations                 行政法规 ~W21%T+  
adverse impact                                 不利影响，负面影响 `xzKRId0  
adverse opinion                                反对意见 -US:a8`  
advisory group                                  咨询组，顾问组 C{bxPILw  
agency fee                                        代理费，代理费用 9InP2u\&:  
aggregate                                          总计，合计为…… Bg]VaTm[=  
alternation of document and record                 变造文件和记录 itzUq,T  
alternative audit procedures                      替代审计程序，备选审计程序 s-IE}I?;  
amend                                              修改，修订 2{h2]F  
amortisation                                      摊销 geR :FO;\  
analytical capacity                             分析能力 ^ f,4=-  
analytical procedures                               分析性程序 M>i(p%  
annual financial statements                        年度会计报表，年度财务报表 ? uYO]!VC  
appendix                                          附录，附表 (C. $w  
applicable                                         适用的 bX$z)]KKu  
applicable laws and regulations                 适用的法规 .u)KP*_  
application systems                                  应用系统 |3FI\F;^q  
apply consistently                              一贯地执行，一贯地实施 kD#n/RBgf  
appropriate                                       适当的，合适的； Q(" m*eMRt  
征用，挪用 } [#8>T  
appropriate authorization                          适当的授权 ,7s>#b'  
appropriateness of audit evidence                    审计证据的适当性 q8$t4_pF  
approval                                    批准，核准 "\@J0|ppb  
assertion                                    (会计报表上的)认定；确认 ATkd#k%S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |1%%c %  
asset                                                 资产，财产 >.qFhO\1so  
asset restructuring                             资产重组 r^ Dm|^f#  
assignment of duties                                 职责的划分 ?V2P]|  
assistant                                     助理，助理人员 r4mh:T4i  
associated company                                 联属公司，联营公司 []A9j?_w  
association                                        联合，结合；协会，社团 Tm`@ 5  
assumption                                       假设，假定 <~dfp  
at a given date                                         在某一特定时日 hA ){>B<;  
attestation                                         鉴证，公证 )3CM9P'0  
attestation service                             鉴证服务 E.*hY+kGZ  
audit adjustment                                审计调整 lWc[Q1  
audit areas                                        审计领域 PaSwfjOnqr  
audit conclusion                                审计结论  GUu8 N  
audit effectiveness                             审计效果 Gt*<Awn8  
audit efficiency                                  审计效率 ,?yjsJd.  
audit engagement letter                      审计业务约定书 ]e
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audit evidence                                          审计证据 1e[?}q]*  
audit fee                                    审计费 qR.FjQOvn  
audit files                                          审计档案 1vo3aF  
audit findings                                     审计中发现的事项 eA1g}ipm  
audit implementation stage                        审计实施阶段 ,&,%B|gT]  
audit mark                                        审计标识 "9xJ},:-  
audit materiality                                 审计重要性 T)e2IXGN  
audit method                                     审计方法 ug]2wftlQ  
audit objective                                         审计目标，审计目的 -dovk?'Gj  
audit of financial statements                      会计报表审计，财务报表审计 Ze%S<xT!O  
audit opinion                                     审计意见 &Z~_BT  
audit period                                      被审计期间，被审计年度 sN1H {W  
audit plan                                          审计计划 q%G
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audit planning                                    编制审计计划，制定审计计划，审计计划 qVh?%c1.Y  
audit planning stage                                  审计计划阶段 jP<6J(  
audit procedure                                审计程序 p^Ey6,!8]D  
audit programme                               审计程序表，具体审计计划 ,u|>
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audit report                                       审计报告 p|gVIsg[-e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DTC IVLV  
audit report with a qualified opinion                 有保留意见的审计报告 93n%:?l"<W  
audit report with an adverse opinion                否定意见的审计报告 <p<6!tdO  
audit report with dual dates                      双重日期审计报告 x9F*$G  
audit reporting stage                                 审计报告阶段 >q;| dn9  
audit responsibility                                   审计责任 3DO*kM1s@  
audit results                                      审计结果 K_+M?ap_  
audit risk                                          审计风险 N|mggz  
audit sampling                                          审计抽样 (tA[]ne2  
audit sampling techniques                         审计抽样方法，审计抽样技术 7a_8007$l  
audit strategies                                  审计策略 7d.H8C2  
audit summary                                         审计总结，审计小结 jk`U7G*  
audit team                                         审计小组 z2V ->UK)  
audit test                                    审计测试 @8c@H#H  
audit trail                                          审计轨迹 }'vQUGu8z  
audit work                                        审计工作 GdC=>\]  
audit working paper                                 审计工作底稿 2.nT k  
audited financial statement                        审计会计报表，已审计财务报表 AM?ZhM  
Auditing Guidelines (the～)                      审计规范指南 T^e D
  
auditing standards                             审计准则 {KSLB8gtL  
audit-oriented working paper                          (审计)业务类工作底稿 Z<|x6%  
authorisation                                     授权 /QS Nv  
authorisation of transaction                       交易的授权 ,8DC9yM,  
availability                                         可获得性 q>%.zc[x  
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balance                                      余额；差额；平衡 d3a!s  
balance sheet                                    资产负债表 ipu~T)
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bank                                                 银行 W/RB|TMT  
bank account                                    银行账户，银行户头 Gmu
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bank statement                                 银行对账单 {6LS$3}VM  
barter transaction                              易货交易，以物换物交易 [6K[P3UZx  
basis of audit                                    审计依据 @RB^m(> 5  
basis of preparation                                (会计报表的)编制基础 UK'8cz9  
book of account                               账目，账簿 -^_^ByJe  
borrowing                                         借款，贷款，借债 `!X8Cn  
branch                                              分支，分支机构，分店 uWMSn
 
brought forward                                (账户余额等的)承上年，承上期，承上页 TyO
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budget                                              预算 %a8e_  
building                                      建筑物；大楼 KKk<wya&O  
business conditions                                  业务情况，经营情况 pbh>RS=ri  
business licence                               (企业等的)营业执照 on hLhrZ  
business relation                                业务关系 <bJ|WS|  
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