[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 Mm "Wk  
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审计词汇英汉对照 <njI Xa{  
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ability to continue as a going concern               持续经营能力 =x=1uXQv5  
acceptability                                     可接受性，可接受程度 XpR.rq$]  
acceptable level of detection risk                     检查风险的可接受水平 L^3~gM"!  
acceptance of engagement                       接受委托 f( ]R/'o  
accepting the engagement for the first time              首次接受委托 2dXU0095  
access to asset                                         对资产的接触 a_Z.J
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according to                                     根据，依据，依照 anK[P'Y  
account balance                                账户余额 ^CfM|L8>  
account for                                       对……进行会计处理，核算；解释 aZI>x^X  
accounting                                        会计，会计学 {-o7w0d_  
accounting advisory serve                        会计咨询服务 lr`?yn1D(  
accounting firm                                 会计师事务所 ?68$3;  
accounting information                      会计信息，会计资料 c=jcvDQ6W  
accounting period                             会计期间 v$[ @]`  
accounting policies                                   会计政策 Q.rB\8ea  
accounting professional bodies                 会计职业组织，会计职业团体 uFGv%W  
accounting records                                   会计记录 !O~},pp  
accounting responsibility                           会计责任 ^Vl^,@  
accounting service                             会计服务 \H,V 9!B  
accounting standards                                会计准则 \k|_&hG  
Accounting Standards for Business Enterprises       企业会计准则 5tN%a>D%  
accounting system                             会计系统 Dm>T"4B`/  
accounting treatment                                会计处理 2~#ZO?jE6  
accuracy                                    准确性，精确性 Z~duJsH  
additional audit procedures                      追加审计程序 :|?~B%-p[  
addressee                                         收件人，收信人 X QI.0L"  
Administration of State-owned Assets  (the～)     国有资产管理局 NdM}xh  
administrative laws and regulations                 行政法规 JCM)N8~i  
adverse impact                                 不利影响，负面影响 !8wZw68"  
adverse opinion                                反对意见 2.^7?ok  
advisory group                                  咨询组，顾问组 0\V\qAk  
agency fee                                        代理费，代理费用 eA~J4 k_  
aggregate                                          总计，合计为…… <FXQxM5"  
alternation of document and record                 变造文件和记录 /Lq;w'|I  
alternative audit procedures                      替代审计程序，备选审计程序 +`Q PBj^  
amend                                              修改，修订 p3 V9ikyy  
amortisation                                      摊销 2v"wWap-+  
analytical capacity                             分析能力 w;lx:j!Vp$  
analytical procedures                               分析性程序 $~ pr+Ei  
annual financial statements                        年度会计报表，年度财务报表 ;6DR.2}?>  
appendix                                          附录，附表  ~Y1"k]J  
applicable                                         适用的 *raIV]W3  
applicable laws and regulations                 适用的法规 6&g!ZE'G  
application systems                                  应用系统 sqm%iyC=q  
apply consistently                              一贯地执行，一贯地实施 1gF*Mf_7  
appropriate                                       适当的，合适的； y&n1 Nj]^  
征用，挪用 VaD :  
appropriate authorization                          适当的授权 h-z%C6  
appropriateness of audit evidence                    审计证据的适当性 ^AovkK(p  
approval                                    批准，核准 >g5T;NgH9  
assertion                                    (会计报表上的)认定；确认 .a 'ETNY:>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u+%)JhIp  
asset                                                 资产，财产 @"q~AY  
asset restructuring                             资产重组 I>N-95  
assignment of duties                                 职责的划分 &M!4]pow
 
assistant                                     助理，助理人员 C!aX45eg  
associated company                                 联属公司，联营公司 <wIp$F.  
association                                        联合，结合；协会，社团 `77;MGg*  
assumption                                       假设，假定 RM?
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at a given date                                         在某一特定时日 U92B+up-  
attestation                                         鉴证，公证 [i,5>YIk
 
attestation service                             鉴证服务 sW>P-  
audit adjustment                                审计调整 {q5hF5!`)  
audit areas                                        审计领域 ]=$-B  
audit conclusion                                审计结论 o'x_g^ Y  
audit effectiveness                             审计效果 ')5jllxv  
audit efficiency                                  审计效率 `~w%Jf  
audit engagement letter                      审计业务约定书 X+(aQ >y  
audit evidence                                          审计证据 GQYtH#  
audit fee                                    审计费 7?kXgR[#d  
audit files                                          审计档案 -~rr<D\  
audit findings                                     审计中发现的事项 4aIlzaA  
audit implementation stage                        审计实施阶段 c]cO[T_gGa  
audit mark                                        审计标识 y1@"H/nYJ  
audit materiality                                 审计重要性 |-SI(Khjk  
audit method                                     审计方法 @B>%B EC  
audit objective                                         审计目标，审计目的 Apw-7*/  
audit of financial statements                      会计报表审计，财务报表审计 n:}MULy;  
audit opinion                                     审计意见 @&a m!+z  
audit period                                      被审计期间，被审计年度 sT;=7L<TA  
audit plan                                          审计计划 S2{ ?W  
audit planning                                    编制审计计划，制定审计计划，审计计划 EkfGw/WDw  
audit planning stage                                  审计计划阶段 l(0&6ENyj  
audit procedure                                审计程序 xX/Qoq (}i  
audit programme                               审计程序表，具体审计计划 W#JVUGYD  
audit report                                       审计报告 Y(Z(dV!Po  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EmBfiuX  
audit report with a qualified opinion                 有保留意见的审计报告 6`$,-(J=  
audit report with an adverse opinion                否定意见的审计报告 ek+8hnkh  
audit report with dual dates                      双重日期审计报告 @; j0c_^"!  
audit reporting stage                                 审计报告阶段 @BB,i /  
audit responsibility                                   审计责任 *aSRKY  
audit results                                      审计结果 5sffDEU]A  
audit risk                                          审计风险 6):sO/es  
audit sampling                                          审计抽样 e\|E; l  
audit sampling techniques                         审计抽样方法，审计抽样技术 V,"AG  
audit strategies                                  审计策略 f|[5&,2<  
audit summary                                         审计总结，审计小结 eog,EP"a8Y  
audit team                                         审计小组 U4mh!  
audit test                                    审计测试 %_i0go,^  
audit trail                                          审计轨迹 |)>GeE
 
audit work                                        审计工作 %]P@G^Bv  
audit working paper                                 审计工作底稿 ]i_):@  
audited financial statement                        审计会计报表，已审计财务报表 6|(7G64{
 
Auditing Guidelines (the～)                      审计规范指南 [{.\UkV@  
auditing standards                             审计准则 WLj_Zo*^x  
audit-oriented working paper                          (审计)业务类工作底稿 cbg3b i  
authorisation                                     授权 v#AO\zYKd  
authorisation of transaction                       交易的授权 #L1yL<'  
availability                                         可获得性 Zj /H3,7  
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balance                                      余额；差额；平衡 :h](;W>H  
balance sheet                                    资产负债表 A.'`FtV  
bank                                                 银行 jAQ)3ON<  
bank account                                    银行账户，银行户头 V.OoZGE>]  
bank statement                                 银行对账单 HDfQ9__  
barter transaction                              易货交易，以物换物交易 , K"2tb  
basis of audit                                    审计依据 Zqe[2()  
basis of preparation                                (会计报表的)编制基础 h.+,
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book of account                               账目，账簿 Wf&G9Be?8  
borrowing                                         借款，贷款，借债 1>O0Iu  
branch                                              分支，分支机构，分店 >5z`SZf  
brought forward                                (账户余额等的)承上年，承上期，承上页 n6-!@RYr  
budget                                              预算 w|U@jr*H]  
building                                      建筑物；大楼 x:D<Mu #  
business conditions                                  业务情况，经营情况 <3]/ms  
business licence                               (企业等的)营业执照 ^ 8Nr%NJ  
business relation                                业务关系 & /FA>  
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