[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 yNTK
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审计词汇英汉对照 |)*fRL,  
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ability to continue as a going concern               持续经营能力 c??mL4$'N  
acceptability                                     可接受性，可接受程度 (UxW;  
acceptable level of detection risk                     检查风险的可接受水平 %ALwz[~]  
acceptance of engagement                       接受委托 n<u $=H  
accepting the engagement for the first time              首次接受委托 )h)]SF}  
access to asset                                         对资产的接触 N}t 2Nu-  
according to                                     根据，依据，依照 BSVx
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account balance                                账户余额 v'3J.?N  
account for                                       对……进行会计处理，核算；解释 ?pd8
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accounting                                        会计，会计学 KGFv"u{  
accounting advisory serve                        会计咨询服务 tw9f%p  
accounting firm                                 会计师事务所 ~ (jKz}'~U  
accounting information                      会计信息，会计资料 #}y2 )g  
accounting period                             会计期间 .~7FyL l$  
accounting policies                                   会计政策 )'+8}T]xQ  
accounting professional bodies                 会计职业组织，会计职业团体 #n8IZ3+
  
accounting records                                   会计记录 +csi[c)3E  
accounting responsibility                           会计责任 w {3<{  
accounting service                             会计服务 qO|R^De  
accounting standards                                会计准则 av|g}xnj  
Accounting Standards for Business Enterprises       企业会计准则 >: g3k  
accounting system                             会计系统 N <Xq]! K-  
accounting treatment                                会计处理 ?o|f':  
accuracy                                    准确性，精确性 ~o~!+`@q  
additional audit procedures                      追加审计程序 ]%u@TK7  
addressee                                         收件人，收信人 fNW"+ <W  
Administration of State-owned Assets  (the～)     国有资产管理局 ?BZPwGMs  
administrative laws and regulations                 行政法规 O*FUTZd(J  
adverse impact                                 不利影响，负面影响 )`(p
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adverse opinion                                反对意见 pz.JWCU1  
advisory group                                  咨询组，顾问组 *(T:,PY  
agency fee                                        代理费，代理费用 m3/O.DY%0  
aggregate                                          总计，合计为…… )`O~f_pIC  
alternation of document and record                 变造文件和记录 QvKh,rBFVG  
alternative audit procedures                      替代审计程序，备选审计程序 ,tu
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amend                                              修改，修订 NdD`Hn-  
amortisation                                      摊销 / ^#;d UB  
analytical capacity                             分析能力 /~$WUAh  
analytical procedures                               分析性程序 >]vlkA(  
annual financial statements                        年度会计报表，年度财务报表 2so!  
appendix                                          附录，附表 2`N, ,  
applicable                                         适用的 GE%Z9#E  
applicable laws and regulations                 适用的法规 sW'2+|3"  
application systems                                  应用系统 c2'Lfgx4  
apply consistently                              一贯地执行，一贯地实施 TI,&!E?;  
appropriate                                       适当的，合适的； F7EKoDt  
征用，挪用 =*c7i]@}  
appropriate authorization                          适当的授权 (<xfCH F5  
appropriateness of audit evidence                    审计证据的适当性 4i(JZN?  
approval                                    批准，核准 %|q>pin2  
assertion                                    (会计报表上的)认定；确认 Ss ou  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  '9 [vDG~  
asset                                                 资产，财产 67G?K;)e  
asset restructuring                             资产重组 S]Mw#O|  
assignment of duties                                 职责的划分 `n@*{J8  
assistant                                     助理，助理人员 {CGUL|y  
associated company                                 联属公司，联营公司 '6cWS'9"  
association                                        联合，结合；协会，社团 !C3MFm{B  
assumption                                       假设，假定 pUQ/03dp  
at a given date                                         在某一特定时日 E%,^Yvh/  
attestation                                         鉴证，公证 &-Gqdnc  
attestation service                             鉴证服务 {YAJBIvHV  
audit adjustment                                审计调整 _4U5  
audit areas                                        审计领域 7`zHX&-W  
audit conclusion                                审计结论 gv-
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audit effectiveness                             审计效果 '}Z~JYa0  
audit efficiency                                  审计效率 YA_c N5p/@  
audit engagement letter                      审计业务约定书 g+
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audit evidence                                          审计证据 g4=pnK8  
audit fee                                    审计费 $!-c-0ub  
audit files                                          审计档案 Gi?/C&1T  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 ^cP!\E-^  
audit mark                                        审计标识 [S9K6%w_!  
audit materiality                                 审计重要性 -
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audit method                                     审计方法 t\k$};qJ  
audit objective                                         审计目标，审计目的 p'*>vk  
audit of financial statements                      会计报表审计，财务报表审计 p6#g;$V$  
audit opinion                                     审计意见 Bn#?zI  
audit period                                      被审计期间，被审计年度 g(qJN<RC/  
audit plan                                          审计计划 YQ9'0F[l  
audit planning                                    编制审计计划，制定审计计划，审计计划 CYs,`  
audit planning stage                                  审计计划阶段 _VRpI)mu  
audit procedure                                审计程序 IEsEdw]aZE  
audit programme                               审计程序表，具体审计计划 N~goI#4  
audit report                                       审计报告 QkEvw<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (:TjoXXiY  
audit report with a qualified opinion                 有保留意见的审计报告 ] 6(N@RC  
audit report with an adverse opinion                否定意见的审计报告 pN:Kdi  
audit report with dual dates                      双重日期审计报告 bLij7K2H  
audit reporting stage                                 审计报告阶段 =jOv] /  
audit responsibility                                   审计责任 ; >hNt  
audit results                                      审计结果 |ef7bKU8  
audit risk                                          审计风险 8dZS i  
audit sampling                                          审计抽样 &:9cAIe]H  
audit sampling techniques                         审计抽样方法，审计抽样技术 |:nOp(A\*  
audit strategies                                  审计策略 AS'R?aX|C  
audit summary                                         审计总结，审计小结 Z_};|B}  
audit team                                         审计小组 e6R}0w~G  
audit test                                    审计测试 oTU!R ,  
audit trail                                          审计轨迹 ~?4PBq  
audit work                                        审计工作 {5U{8b]k  
audit working paper                                 审计工作底稿 =n5zM._S-  
audited financial statement                        审计会计报表，已审计财务报表 sJ;g$TB  
Auditing Guidelines (the～)                      审计规范指南 5[k/s}g  
auditing standards                             审计准则 U\4g#!qj  
audit-oriented working paper                          (审计)业务类工作底稿 8uc1 iB  
authorisation                                     授权 Neq+16*u  
authorisation of transaction                       交易的授权 tZ:_ag)o  
availability                                         可获得性 X^}I-M%{m  
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balance                                      余额；差额；平衡 ?26I,:;  
balance sheet                                    资产负债表 Q]Y*K  
bank                                                 银行 m[?E  
bank account                                    银行账户，银行户头 QUq_:t+Dv  
bank statement                                 银行对账单 l2zFKCGF(  
barter transaction                              易货交易，以物换物交易 T! Y@`Ox  
basis of audit                                    审计依据 dt \TQJc~  
basis of preparation                                (会计报表的)编制基础 y I HXg#  
book of account                               账目，账簿 zT=Ho   
borrowing                                         借款，贷款，借债 YSr9VpqWV  
branch                                              分支，分支机构，分店 @| M|+k3  
brought forward                                (账户余额等的)承上年，承上期，承上页 A
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budget                                              预算 Uol|9F  
building                                      建筑物；大楼 ][gq#Vx@  
business conditions                                  业务情况，经营情况 1-%fo~!l  
business licence                               (企业等的)营业执照 ?i7%x,g(Z  
business relation                                业务关系 \8)U!9,$nn  
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