[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 <y] 67:"<v  
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审计词汇英汉对照 d_M+W@{  
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ability to continue as a going concern               持续经营能力 %&yPl{  
acceptability                                     可接受性，可接受程度 #YYJ4^":k  
acceptable level of detection risk                     检查风险的可接受水平 T1$E][@Iv  
acceptance of engagement                       接受委托 +q'1P}e  
accepting the engagement for the first time              首次接受委托 '2*OrY  
access to asset                                         对资产的接触 xlS*9>Ij  
according to                                     根据，依据，依照 wCB*v<*  
account balance                                账户余额 \agZD+  
account for                                       对……进行会计处理，核算；解释 X<}}DZSu a  
accounting                                        会计，会计学 dY S(}U  
accounting advisory serve                        会计咨询服务 e))L&s  
accounting firm                                 会计师事务所 p8_^6wfg  
accounting information                      会计信息，会计资料 +h4W<YnW  
accounting period                             会计期间 BZ?Ck[E]Z  
accounting policies                                   会计政策 O*~z@"\  
accounting professional bodies                 会计职业组织，会计职业团体 %7)TiT4V
 
accounting records                                   会计记录 2C O/K_Q  
accounting responsibility                           会计责任 {h7 vJ^  
accounting service                             会计服务 8YQuq.(>a  
accounting standards                                会计准则 {uaDpRt  
Accounting Standards for Business Enterprises       企业会计准则 gCb+hQq\  
accounting system                             会计系统 I[Lg0H8  
accounting treatment                                会计处理 >bh+!5Y0  
accuracy                                    准确性，精确性 eZa*WI=  
additional audit procedures                      追加审计程序 05q760I+  
addressee                                         收件人，收信人 + U5Q/g  
Administration of State-owned Assets  (the～)     国有资产管理局 1N8] ~j  
administrative laws and regulations                 行政法规 bTc>-e,  
adverse impact                                 不利影响，负面影响 |(3y09  
adverse opinion                                反对意见 MO8}i?u=z  
advisory group                                  咨询组，顾问组 Ig`q[o  
agency fee                                        代理费，代理费用 dZ`Y>wH_  
aggregate                                          总计，合计为…… q()o |V  
alternation of document and record                 变造文件和记录 M?eP1v:<+G  
alternative audit procedures                      替代审计程序，备选审计程序 112WryS  
amend                                              修改，修订 T+}|$/Tv  
amortisation                                      摊销 mvEhP{w
 
analytical capacity                             分析能力 +Y s GH~jX  
analytical procedures                               分析性程序 \5r^D|Rp}  
annual financial statements                        年度会计报表，年度财务报表 5-|!mSd  
appendix                                          附录，附表 (XO=W+
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applicable                                         适用的 q!z"YpYB  
applicable laws and regulations                 适用的法规 8(%F{&<;  
application systems                                  应用系统 T(D6'm:X  
apply consistently                              一贯地执行，一贯地实施 .[O{,
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appropriate                                       适当的，合适的； G&g;ROgY  
征用，挪用 wf\ "&xwh?  
appropriate authorization                          适当的授权 w*VN=  
appropriateness of audit evidence                    审计证据的适当性 L/tpT?$fi  
approval                                    批准，核准 XIl<rN@-  
assertion                                    (会计报表上的)认定；确认 &)1.z7T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6<];}M_{  
asset                                                 资产，财产 m)tu~neM  
asset restructuring                             资产重组 P8z%*/ 3NF  
assignment of duties                                 职责的划分 /mex{+p>tO  
assistant                                     助理，助理人员 ^jMrM.GY  
associated company                                 联属公司，联营公司 d+q],\"R  
association                                        联合，结合；协会，社团 ^^N|:80  
assumption                                       假设，假定 `}Zqmfs  
at a given date                                         在某一特定时日 )UKX\nD"0  
attestation                                         鉴证，公证 GTP'js  
attestation service                             鉴证服务 X0;u7g2Yz  
audit adjustment                                审计调整 7?Wte&C];p  
audit areas                                        审计领域 >O-KJZ'GV  
audit conclusion                                审计结论 z\]Z/Bz:6  
audit effectiveness                             审计效果 &u>dKf)5  
audit efficiency                                  审计效率 A(FnU:  
audit engagement letter                      审计业务约定书 A& iv  
audit evidence                                          审计证据 "v1{  
audit fee                                    审计费 8fXiadP#  
audit files                                          审计档案 qbv\uYow3k  
audit findings                                     审计中发现的事项 kUd]8Ff!  
audit implementation stage                        审计实施阶段 uHgq"e  
audit mark                                        审计标识 f% pT-#  
audit materiality                                 审计重要性
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audit method                                     审计方法 cpdESc9W  
audit objective                                         审计目标，审计目的 3`^@
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audit of financial statements                      会计报表审计，财务报表审计 p) 8S]p]  
audit opinion                                     审计意见 S^rf^%  
audit period                                      被审计期间，被审计年度 k1wIb']m]z  
audit plan                                          审计计划 <\&9Odqc  
audit planning                                    编制审计计划，制定审计计划，审计计划 Np"p*O  
audit planning stage                                  审计计划阶段 ! ?g+' OM  
audit procedure                                审计程序 I1<WHq  
audit programme                               审计程序表，具体审计计划 dQ`Tt- n  
audit report                                       审计报告 <V&0 GAZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AP&//b,^M  
audit report with a qualified opinion                 有保留意见的审计报告 =1IK"BA2?  
audit report with an adverse opinion                否定意见的审计报告 z?o8h N\  
audit report with dual dates                      双重日期审计报告 m+(Cl#+  
audit reporting stage                                 审计报告阶段 "-Q+!byh  
audit responsibility                                   审计责任 ot}erC2~  
audit results                                      审计结果 6("_}9ZOc  
audit risk                                          审计风险 xuioU  
audit sampling                                          审计抽样 _(N+z.  
audit sampling techniques                         审计抽样方法，审计抽样技术 f^F;`;z  
audit strategies                                  审计策略 PgkU~68`  
audit summary                                         审计总结，审计小结 o2!738  
audit team                                         审计小组 NM3;l}Y8  
audit test                                    审计测试 =~1EpZ  
audit trail                                          审计轨迹 =[(34#  
audit work                                        审计工作 FNQ<k[#K'~  
audit working paper                                 审计工作底稿 }S> 4.8  
audited financial statement                        审计会计报表，已审计财务报表 gm9*z.S\'  
Auditing Guidelines (the～)                      审计规范指南  2v{WX  
auditing standards                             审计准则 "_WN[jm  
audit-oriented working paper                          (审计)业务类工作底稿 f'*-<sSr  
authorisation                                     授权 QOWGQl%!  
authorisation of transaction                       交易的授权 &6sF wK  
availability                                         可获得性 Sm'Tz&!  
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balance                                      余额；差额；平衡 \L Q+ n+  
balance sheet                                    资产负债表 U=n7R Pw  
bank                                                 银行 w!f2~j~  
bank account                                    银行账户，银行户头 c1f"z1
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bank statement                                 银行对账单 _Y; TS1u  
barter transaction                              易货交易，以物换物交易 PT /Nz+  
basis of audit                                    审计依据 7e"}ojt$  
basis of preparation                                (会计报表的)编制基础 :;{M0  
book of account                               账目，账簿 `zQuhD 8W  
borrowing                                         借款，贷款，借债 @c|=onx5  
branch                                              分支，分支机构，分店 ~o'1PAW7  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~q`!928Gu  
budget                                              预算 D3o,2E(o  
building                                      建筑物；大楼 &4?&tGi  
business conditions                                  业务情况，经营情况 (y9KO56.V&  
business licence                               (企业等的)营业执照 bmG`:_  
business relation                                业务关系 &n<YmW?"  
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