[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<QMUu  
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审计词汇英汉对照 17 k9h?s*  
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ability to continue as a going concern               持续经营能力 i40'U?eG~6  
acceptability                                     可接受性，可接受程度 U '$W$()p  
acceptable level of detection risk                     检查风险的可接受水平 @(m+B\  
acceptance of engagement                       接受委托 mm l`,t8  
accepting the engagement for the first time              首次接受委托 UdiogXZ  
access to asset                                         对资产的接触 (}#8$ )  
according to                                     根据，依据，依照 4kNiS^h  
account balance                                账户余额 sa7F-X
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account for                                       对……进行会计处理，核算；解释 uZg[PS=@!X  
accounting                                        会计，会计学 9W7 ljUg  
accounting advisory serve                        会计咨询服务 xA&RMu&  
accounting firm                                 会计师事务所 F3%8E<QZd;  
accounting information                      会计信息，会计资料 C8xxR~mq  
accounting period                             会计期间 +sW;p?K7eO  
accounting policies                                   会计政策 -J06H&/k  
accounting professional bodies                 会计职业组织，会计职业团体 Bh#?:h&f  
accounting records                                   会计记录 L/[b~D>T%  
accounting responsibility                           会计责任 |#G
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accounting service                             会计服务 &2P+9j>  
accounting standards                                会计准则 G[bWjw86O  
Accounting Standards for Business Enterprises       企业会计准则 x @a3STKT  
accounting system                             会计系统 x(tf0[g  
accounting treatment                                会计处理 _,ki/7{  
accuracy                                    准确性，精确性 w YEkWB^  
additional audit procedures                      追加审计程序 z>6hK:27  
addressee                                         收件人，收信人 <27:O,I  
Administration of State-owned Assets  (the～)     国有资产管理局 >, 9R :X(  
administrative laws and regulations                 行政法规 ;!C~_{/t  
adverse impact                                 不利影响，负面影响 <73dXTZ0  
adverse opinion                                反对意见 P4VMGP  
advisory group                                  咨询组，顾问组 <\fB+ AZ  
agency fee                                        代理费，代理费用 XHh !Q0v;  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 
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alternative audit procedures                      替代审计程序，备选审计程序 _=\J:r|Y:  
amend                                              修改，修订 L,+m5wKj[  
amortisation                                      摊销 g0Ff$-#7  
analytical capacity                             分析能力 J-k/#A4o  
analytical procedures                               分析性程序 v|7=IJ  
annual financial statements                        年度会计报表，年度财务报表 `xq/<U;i  
appendix                                          附录，附表 it#,5#Y:  
applicable                                         适用的 auai@)v6  
applicable laws and regulations                 适用的法规 _1hiNh$  
application systems                                  应用系统 Cd7imj  
apply consistently                              一贯地执行，一贯地实施 0 DsW1  
appropriate                                       适当的，合适的； SJJ[y"GvD  
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appropriate authorization                          适当的授权 7;i [  
appropriateness of audit evidence                    审计证据的适当性 J
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approval                                    批准，核准 l(<=JUO;  
assertion                                    (会计报表上的)认定；确认 r-s9]0"7~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bs!F |x(  
asset                                                 资产，财产 6/=0RTd  
asset restructuring                             资产重组 j(>~:9I`  
assignment of duties                                 职责的划分 ;S5J"1)O~  
assistant                                     助理，助理人员 Dga;GYx  
associated company                                 联属公司，联营公司 fN!lXPgM  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 h6(\ tRd!\  
at a given date                                         在某一特定时日 z#|tcHVFT  
attestation                                         鉴证，公证 5{Oq* |  
attestation service                             鉴证服务 {2v,J]v_[  
audit adjustment                                审计调整 N fBH  
audit areas                                        审计领域 ?nCo?A  
audit conclusion                                审计结论 u==`]\_@  
audit effectiveness                             审计效果 Pl\r|gS;  
audit efficiency                                  审计效率 ]=28s *@  
audit engagement letter                      审计业务约定书 xo.k:F  
audit evidence                                          审计证据 !XqU'xxC  
audit fee                                    审计费 v[+ ]  
audit files                                          审计档案 8JFvz(SK>  
audit findings                                     审计中发现的事项 A?+0Ce&qL  
audit implementation stage                        审计实施阶段 WcOnv'l,  
audit mark                                        审计标识 nSr_sD6"  
audit materiality                                 审计重要性 :AYhBhitC  
audit method                                     审计方法 5I6u 2k3  
audit objective                                         审计目标，审计目的 !x$6wzKa  
audit of financial statements                      会计报表审计，财务报表审计 >|1$Pv?  
audit opinion                                     审计意见 8-&c%h 1  
audit period                                      被审计期间，被审计年度 =MjkD)l  
audit plan                                          审计计划 q\n,/#'i~  
audit planning                                    编制审计计划，制定审计计划，审计计划 'o]kOp@q  
audit planning stage                                  审计计划阶段 Iy#=Nq=  
audit procedure                                审计程序 @j`gxM_-O  
audit programme                               审计程序表，具体审计计划 [lz#+~rOS  
audit report                                       审计报告 }`uFLBG3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V=de3k&p  
audit report with a qualified opinion                 有保留意见的审计报告 9-"!v0['  
audit report with an adverse opinion                否定意见的审计报告 R^?9V=Y<T  
audit report with dual dates                      双重日期审计报告 kQw%Wpuq[/  
audit reporting stage                                 审计报告阶段 M3&GO5<  
audit responsibility                                   审计责任 :%4N4| Q  
audit results                                      审计结果 k~XDwmt;  
audit risk                                          审计风险
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audit sampling                                          审计抽样 :LxsiDrF[  
audit sampling techniques                         审计抽样方法，审计抽样技术 )&s9QBo{b  
audit strategies                                  审计策略 5kik+  
audit summary                                         审计总结，审计小结 Pq(7lua7  
audit team                                         审计小组 NA!?.zn  
audit test                                    审计测试 W QqOXF  
audit trail                                          审计轨迹 HJ+Q7)  
audit work                                        审计工作 ;wa#m1  
audit working paper                                 审计工作底稿 L-DL)
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audited financial statement                        审计会计报表，已审计财务报表 {WvYb,
  
Auditing Guidelines (the～)                      审计规范指南 QJF_ "  
auditing standards                             审计准则 w'6sJ#ba(  
audit-oriented working paper                          (审计)业务类工作底稿 M3VTzwuf^S  
authorisation                                     授权 |
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authorisation of transaction                       交易的授权 `rest_vu  
availability                                         可获得性 p|>m 2(|  
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balance                                      余额；差额；平衡 VVw5)O1'  
balance sheet                                    资产负债表 @+7CfvM  
bank                                                 银行 sH.,O9'r  
bank account                                    银行账户，银行户头 ]NyN@9u@(  
bank statement                                 银行对账单 nIWY<Z"  
barter transaction                              易货交易，以物换物交易 )W/
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basis of audit                                    审计依据 Y~k,AJ{ ^  
basis of preparation                                (会计报表的)编制基础 t"nxny9&  
book of account                               账目，账簿 <8ih >s(C  
borrowing                                         借款，贷款，借债  OK(xG3T  
branch                                              分支，分支机构，分店 :{s0tw>Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 }z F,dst  
budget                                              预算 Q%:Z&lgy  
building                                      建筑物；大楼 INEE 37%  
business conditions                                  业务情况，经营情况 3vHkhhYQ  
business licence                               (企业等的)营业执照 $/crb8-C  
business relation                                业务关系 zSagsH |W  
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