[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 0gEtEH+  
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审计词汇英汉对照 tL;!!vg#V  
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ability to continue as a going concern               持续经营能力 ?y@RE  
acceptability                                     可接受性，可接受程度 Gw0_M&  
acceptable level of detection risk                     检查风险的可接受水平 .Kn)sD1  
acceptance of engagement                       接受委托 EP|OKXRltA  
accepting the engagement for the first time              首次接受委托 Y)-)owx7  
access to asset                                         对资产的接触 6^oQ8unmS  
according to                                     根据，依据，依照 .)zX<~,  
account balance                                账户余额 c~1X /,biA  
account for                                       对……进行会计处理，核算；解释 9<9 c^2  
accounting                                        会计，会计学 I\BcG(hlJ  
accounting advisory serve                        会计咨询服务 =ca<..yh[d  
accounting firm                                 会计师事务所 y$]gmg  
accounting information                      会计信息，会计资料 JE<zQf(&  
accounting period                             会计期间 [CBhipoc  
accounting policies                                   会计政策 Oh\+cvbG  
accounting professional bodies                 会计职业组织，会计职业团体 yJ
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accounting records                                   会计记录 f~RS[h`:  
accounting responsibility                           会计责任 &7{/ x~S{  
accounting service                             会计服务 4r&S&^  
accounting standards                                会计准则 $E
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Accounting Standards for Business Enterprises       企业会计准则 oj6b33z  
accounting system                             会计系统 FuiEy=+  
accounting treatment                                会计处理 ^+ hJ& 9W  
accuracy                                    准确性，精确性 Ls<.&3X2  
additional audit procedures                      追加审计程序 :< )"G&  
addressee                                         收件人，收信人 lYS+EVcR  
Administration of State-owned Assets  (the～)     国有资产管理局 $ON4 nx  
administrative laws and regulations                 行政法规 J< E"ZoY  
adverse impact                                 不利影响，负面影响 r@2{>j
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adverse opinion                                反对意见 y}fF<qih'>  
advisory group                                  咨询组，顾问组 *q?-M"K  
agency fee                                        代理费，代理费用 ^&AhWm7\  
aggregate                                          总计，合计为…… uA}w? ;  
alternation of document and record                 变造文件和记录 ]y4(WG;:  
alternative audit procedures                      替代审计程序，备选审计程序 a^vXw Y  
amend                                              修改，修订 &?],uHB?d  
amortisation                                      摊销 \,w*K'B_Y  
analytical capacity                             分析能力 Lqt.S|  
analytical procedures                               分析性程序 f1a >C  
annual financial statements                        年度会计报表，年度财务报表 3 e19l!B  
appendix                                          附录，附表 %7X<:f|N8x  
applicable                                         适用的 SG&VZY  
applicable laws and regulations                 适用的法规 aAlES< r  
application systems                                  应用系统 sg.8Sd"]7  
apply consistently                              一贯地执行，一贯地实施 [|=#~(yYQ  
appropriate                                       适当的，合适的； d,Fj|}S  
征用，挪用 YpAJ7E|7  
appropriate authorization                          适当的授权 %~V+wqu  
appropriateness of audit evidence                    审计证据的适当性 BVKr
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approval                                    批准，核准 Br}&  
assertion                                    (会计报表上的)认定；确认 NV|[.g=lg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $a.!X8sHB.  
asset                                                 资产，财产 +s*OZ6i [  
asset restructuring                             资产重组 D^?jLfW8  
assignment of duties                                 职责的划分 :QndeUw  
assistant                                     助理，助理人员 r((2.,\Z  
associated company                                 联属公司，联营公司 5}4f[   
association                                        联合，结合；协会，社团 $=x1_  
assumption                                       假设，假定 ElAho3W  
at a given date                                         在某一特定时日 M~0A-*N  
attestation                                         鉴证，公证 ^J?ExMu  
attestation service                             鉴证服务 7j>NUx=j3  
audit adjustment                                审计调整 "l-L-sc,  
audit areas                                        审计领域 -xJ_5  
audit conclusion                                审计结论 j|`6[93MG  
audit effectiveness                             审计效果 hPCt-  
audit efficiency                                  审计效率 J3]!<v=  
audit engagement letter                      审计业务约定书 &=1Ag}l57  
audit evidence                                          审计证据 B!`Dj,_  
audit fee                                    审计费 O8;`6r  
audit files                                          审计档案 F:PaVr3q  
audit findings                                     审计中发现的事项 A@8Ot-t:\2  
audit implementation stage                        审计实施阶段 c+6/@y  
audit mark                                        审计标识 !)jw o=l}J  
audit materiality                                 审计重要性 b8?qYm  
audit method                                     审计方法 |H:Jw xH  
audit objective                                         审计目标，审计目的 -_m>C2$6x  
audit of financial statements                      会计报表审计，财务报表审计 p.r \|  
audit opinion                                     审计意见 ,0'Yj?U>  
audit period                                      被审计期间，被审计年度 [-Zp[  
audit plan                                          审计计划 E<[_L!2  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 AL%gqt]  
audit procedure                                审计程序 9,?\hBEu  
audit programme                               审计程序表，具体审计计划 hSxlj7Eo^T  
audit report                                       审计报告 !]%M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yI&{8DCCw  
audit report with a qualified opinion                 有保留意见的审计报告 AN!MFsk  
audit report with an adverse opinion                否定意见的审计报告 j@kL`Q\&I  
audit report with dual dates                      双重日期审计报告  )Ir_:lk  
audit reporting stage                                 审计报告阶段 U oskfm  
audit responsibility                                   审计责任 W\(u1>lj  
audit results                                      审计结果 }PZz(Ms  
audit risk                                          审计风险 @%4MFc0`!  
audit sampling                                          审计抽样 f8ap+ ][  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;2o+|U@  
audit strategies                                  审计策略 1E(~x;*)  
audit summary                                         审计总结，审计小结 A)5-w`1  
audit team                                         审计小组 p*11aaIbp~  
audit test                                    审计测试 )V!9/d  
audit trail                                          审计轨迹 CaX0Jlk*  
audit work                                        审计工作 Xx;RH9YYz  
audit working paper                                 审计工作底稿 +%Vbz7+!  
audited financial statement                        审计会计报表，已审计财务报表 )$V& Nf  
Auditing Guidelines (the～)                      审计规范指南 $ae*3L>5M  
auditing standards                             审计准则 x+kP,v  
audit-oriented working paper                          (审计)业务类工作底稿 Qg)=4(<Hr  
authorisation                                     授权 4T*RJ3Fz!  
authorisation of transaction                       交易的授权 RwH<JaL:  
availability                                         可获得性 <O`yM2/pS  
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balance                                      余额；差额；平衡 / 38b
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balance sheet                                    资产负债表
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bank                                                 银行 QN%w\JXS  
bank account                                    银行账户，银行户头 9Fe(],AzF  
bank statement                                 银行对账单 n-h2SQl!  
barter transaction                              易货交易，以物换物交易 O"otzla  
basis of audit                                    审计依据 DVu_KT[Hd  
basis of preparation                                (会计报表的)编制基础 L*ZC` .h  
book of account                               账目，账簿 sGNVZx  
borrowing                                         借款，贷款，借债 ZE#f{qF(  
branch                                              分支，分支机构，分店 S.;>:Dd[K  
brought forward                                (账户余额等的)承上年，承上期，承上页 fIrl?X']  
budget                                              预算
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building                                      建筑物；大楼 )ca^%(25!z  
business conditions                                  业务情况，经营情况 {HV$hU+_)Q  
business licence                               (企业等的)营业执照 }$K2h*  
business relation                                业务关系 9aLS%-x!+  
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