[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 w{3

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审计词汇英汉对照 TZe+<~4*i%  
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ability to continue as a going concern               持续经营能力 mIvnz{_d  
acceptability                                     可接受性，可接受程度 v{r1E]rY  
acceptable level of detection risk                     检查风险的可接受水平 F"I*-!o  
acceptance of engagement                       接受委托 GSP?X$E  
accepting the engagement for the first time              首次接受委托 >zQNHSi  
access to asset                                         对资产的接触 :i.t)ES  
according to                                     根据，依据，依照 ]a M-p@  
account balance                                账户余额 a~,Kz\Tt  
account for                                       对……进行会计处理，核算；解释 ?b56AE  
accounting                                        会计，会计学 z?)He)d  
accounting advisory serve                        会计咨询服务 M;qBDT~)  
accounting firm                                 会计师事务所 K!p,x;YX  
accounting information                      会计信息，会计资料 guU=NQZ  
accounting period                             会计期间 t ^ m~  
accounting policies                                   会计政策 GLCAiSMz[  
accounting professional bodies                 会计职业组织，会计职业团体 / $_M@>  
accounting records                                   会计记录 !~)90Z!  
accounting responsibility                           会计责任 (Izf L1  
accounting service                             会计服务 6(Vhtr2(*  
accounting standards                                会计准则 E4=qh1d  
Accounting Standards for Business Enterprises       企业会计准则 =5?.'XMk  
accounting system                             会计系统 k=`$6(>Fz  
accounting treatment                                会计处理 LX\)8~dp  
accuracy                                    准确性，精确性 TKo<~?  
additional audit procedures                      追加审计程序 /[%w*v*'  
addressee                                         收件人，收信人 9mDnKW  
Administration of State-owned Assets  (the～)     国有资产管理局 \9w~pO  
administrative laws and regulations                 行政法规 )&:L'N  
adverse impact                                 不利影响，负面影响 yPoSJzC=[  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 \%TyrY+`K  
aggregate                                          总计，合计为…… J#''q"rZ  
alternation of document and record                 变造文件和记录 CcY7$D  
alternative audit procedures                      替代审计程序，备选审计程序 w.z<60%},0  
amend                                              修改，修订 TdFT];:  
amortisation                                      摊销 s9i|mVtm8  
analytical capacity                             分析能力 ^&Q<tN7  
analytical procedures                               分析性程序 BZ+;n |<r  
annual financial statements                        年度会计报表，年度财务报表 9,scH65x  
appendix                                          附录，附表 'C
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applicable                                         适用的 dw9Tf^V  
applicable laws and regulations                 适用的法规 <bP#H  
application systems                                  应用系统 :b@igZ<  
apply consistently                              一贯地执行，一贯地实施 LTXz$Z]  
appropriate                                       适当的，合适的； 1'R mg\(  
征用，挪用 2)9r'ai?a  
appropriate authorization                          适当的授权 JhP\u3 QE  
appropriateness of audit evidence                    审计证据的适当性 cDIBDC  
approval                                    批准，核准 RYy,wVh}  
assertion                                    (会计报表上的)认定；确认 Z7z]2v3}c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Juu+vMn1  
asset                                                 资产，财产 moZm0`WR  
asset restructuring                             资产重组 [Gtb+'8  
assignment of duties                                 职责的划分 y3JMbl[S0  
assistant                                     助理，助理人员 ;&S;%W>|  
associated company                                 联属公司，联营公司 nZ E)_  
association                                        联合，结合；协会，社团 2khh4?|\  
assumption                                       假设，假定 X{\jK]O  
at a given date                                         在某一特定时日 nQ-mmY>#  
attestation                                         鉴证，公证 N=~~EtX  
attestation service                             鉴证服务 |>+uw|LtZ  
audit adjustment                                审计调整 pRrHuLj^  
audit areas                                        审计领域 ^~1<f1
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audit conclusion                                审计结论 )/>A6A:  
audit effectiveness                             审计效果 ]iVLHVqz  
audit efficiency                                  审计效率 '!Wvqs  
audit engagement letter                      审计业务约定书 'SV7$,mK@  
audit evidence                                          审计证据 IPtvuEju\  
audit fee                                    审计费 5FOqv=6S  
audit files                                          审计档案 y}"7e)|t%  
audit findings                                     审计中发现的事项 y vI<4F  
audit implementation stage                        审计实施阶段 Y3rt5\!  
audit mark                                        审计标识 PVYyE3`UB  
audit materiality                                 审计重要性 t)a;/scT  
audit method                                     审计方法 v* ~3Z1  
audit objective                                         审计目标，审计目的 xaW{I7FfG  
audit of financial statements                      会计报表审计，财务报表审计 =J/FJb  
audit opinion                                     审计意见 T1bd:mC}n  
audit period                                      被审计期间，被审计年度 g 7n"  
audit plan                                          审计计划 >
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audit planning                                    编制审计计划，制定审计计划，审计计划 +}JM&bfK  
audit planning stage                                  审计计划阶段 76@qHTh}  
audit procedure                                审计程序 D*2\{W/  
audit programme                               审计程序表，具体审计计划 :_HF j.JW  
audit report                                       审计报告 /XbW<dfl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m3 -9b"  
audit report with a qualified opinion                 有保留意见的审计报告 t C)6  
audit report with an adverse opinion                否定意见的审计报告 fk{0d  
audit report with dual dates                      双重日期审计报告 )(TAT<  
audit reporting stage                                 审计报告阶段 QJ
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audit responsibility                                   审计责任 RN9;kB)c  
audit results                                      审计结果 75NRCXh.  
audit risk                                          审计风险 h-QLV
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audit sampling                                          审计抽样 {x@|VuL=  
audit sampling techniques                         审计抽样方法，审计抽样技术 "rNL `P7  
audit strategies                                  审计策略 Mvcfk$pA  
audit summary                                         审计总结，审计小结 lm0N5(XP  
audit team                                         审计小组 0xMj=3']  
audit test                                    审计测试 $/Ov2z  
audit trail                                          审计轨迹 cUk*C  
audit work                                        审计工作 a9Y5  
audit working paper                                 审计工作底稿 rx!=q8=0R  
audited financial statement                        审计会计报表，已审计财务报表 7o]HQ[xO  
Auditing Guidelines (the～)                      审计规范指南 tef^ShF]  
auditing standards                             审计准则 N#k61x  
audit-oriented working paper                          (审计)业务类工作底稿 go'j/4Tp  
authorisation                                     授权 2`bdrRD0  
authorisation of transaction                       交易的授权 l"pN90B4  
availability                                         可获得性 ;_+uSalt  
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balance                                      余额；差额；平衡 +%0z`E\?M#  
balance sheet                                    资产负债表 ,o#kRWRG  
bank                                                 银行 5V5w:U>_z  
bank account                                    银行账户，银行户头 eJ@~o{,?>  
bank statement                                 银行对账单 U[\Vj_?(I  
barter transaction                              易货交易，以物换物交易 $x
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basis of audit                                    审计依据 l#qv 5f  
basis of preparation                                (会计报表的)编制基础 1hmc,c  
book of account                               账目，账簿 P'$ `'J]j  
borrowing                                         借款，贷款，借债 I'!/[\_  
branch                                              分支，分支机构，分店 *?% k
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brought forward                                (账户余额等的)承上年，承上期，承上页 q|(W-h+
 
budget                                              预算 %,q.),F  
building                                      建筑物；大楼 )"<8K}%!  
business conditions                                  业务情况，经营情况 r4XH =  
business licence                               (企业等的)营业执照 ^J/)6/TMXm  
business relation                                业务关系 5M_Wj*a}7  
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