[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 VO(Ck\i}  
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审计词汇英汉对照 *6*#"#D  
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ability to continue as a going concern               持续经营能力 QAi(uL5   
acceptability                                     可接受性，可接受程度 ~<, \=;b/  
acceptable level of detection risk                     检查风险的可接受水平 q30
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acceptance of engagement                       接受委托 0P/A  
accepting the engagement for the first time              首次接受委托 B\|>i~u(  
access to asset                                         对资产的接触 |[K7oa~#  
according to                                     根据，依据，依照 QC<(rx  
account balance                                账户余额 i*_KHK  
account for                                       对……进行会计处理，核算；解释 0&/1{Dk*n  
accounting                                        会计，会计学 T<54qe4`p  
accounting advisory serve                        会计咨询服务 5F2+o#*h  
accounting firm                                 会计师事务所 K?[pCF2C  
accounting information                      会计信息，会计资料 c7s4 g-  
accounting period                             会计期间 |@nvg>mu  
accounting policies                                   会计政策 @+1E|4L1vf  
accounting professional bodies                 会计职业组织，会计职业团体 9b]U&A$  
accounting records                                   会计记录 E
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accounting responsibility                           会计责任 @hzQk~Gdi  
accounting service                             会计服务 K- }k-S  
accounting standards                                会计准则 9,`mH0jP  
Accounting Standards for Business Enterprises       企业会计准则 cYR6+PKua  
accounting system                             会计系统 ";s5It  
accounting treatment                                会计处理 #]lUJ &M}e  
accuracy                                    准确性，精确性 6j"(/X|Ex5  
additional audit procedures                      追加审计程序 #-'}r}1ZT  
addressee                                         收件人，收信人 2Fx<QRz  
Administration of State-owned Assets  (the～)     国有资产管理局 y^@%Xrs  
administrative laws and regulations                 行政法规 |~\K:[T&  
adverse impact                                 不利影响，负面影响 sF+0v p  
adverse opinion                                反对意见 LOnh
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advisory group                                  咨询组，顾问组 a m<R!(  
agency fee                                        代理费，代理费用 ynOp7ZN$  
aggregate                                          总计，合计为…… t C6c4j  
alternation of document and record                 变造文件和记录 ys#M* {?  
alternative audit procedures                      替代审计程序，备选审计程序 1 9 k$)m  
amend                                              修改，修订 i"rMP#7  
amortisation                                      摊销 tB_V%qH  
analytical capacity                             分析能力 \=N tbBL$[  
analytical procedures                               分析性程序 ~Y'e1w$`  
annual financial statements                        年度会计报表，年度财务报表 rG\m]C3
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appendix                                          附录，附表 ^OBaVb  
applicable                                         适用的 N7oMtlvL[w  
applicable laws and regulations                 适用的法规 ?G?=,tV  
application systems                                  应用系统 Q`vyDoF  
apply consistently                              一贯地执行，一贯地实施 xZ@Y`2A':  
appropriate                                       适当的，合适的； IN%>46e`  
征用，挪用 M%B[>pONb7  
appropriate authorization                          适当的授权 U~H'c p  
appropriateness of audit evidence                    审计证据的适当性 :W1,s53  
approval                                    批准，核准 *<Ddn&_  
assertion                                    (会计报表上的)认定；确认 awkVjyqX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UkqLLzL  
asset                                                 资产，财产 gE ,j\M*  
asset restructuring                             资产重组 mlVv3mVyR<  
assignment of duties                                 职责的划分 mr('zpkRq  
assistant                                     助理，助理人员 ~JZLfw  
associated company                                 联属公司，联营公司 q#p)E=$  
association                                        联合，结合；协会，社团 Q}=RG//0*  
assumption                                       假设，假定 ~HYP:6f  
at a given date                                         在某一特定时日 %x927I>  
attestation                                         鉴证，公证 u^]yz&9V  
attestation service                             鉴证服务 grfF\_[:  
audit adjustment                                审计调整 &)X<yd0  
audit areas                                        审计领域 cw5YjQ8 9  
audit conclusion                                审计结论 `PW=_f={  
audit effectiveness                             审计效果 > T-O3/KN  
audit efficiency                                  审计效率 XS!ZTb>[  
audit engagement letter                      审计业务约定书 :?UIy N?  
audit evidence                                          审计证据 i3%~G
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audit fee                                    审计费 :jUuw:\  
audit files                                          审计档案 8uT6QCf  
audit findings                                     审计中发现的事项 ;9I#>u  
audit implementation stage                        审计实施阶段 QE#$bCw  
audit mark                                        审计标识 (C3d<a\:  
audit materiality                                 审计重要性 <>e<Xd:77{  
audit method                                     审计方法 z5vryhX_Z  
audit objective                                         审计目标，审计目的 SRD&Uf0M  
audit of financial statements                      会计报表审计，财务报表审计 XB Y"7}  
audit opinion                                     审计意见 RyhR#  
audit period                                      被审计期间，被审计年度 8 6+>|  
audit plan                                          审计计划 YpKa i3 B  
audit planning                                    编制审计计划，制定审计计划，审计计划 SW; bE  
audit planning stage                                  审计计划阶段 E1C8yIF  
audit procedure                                审计程序 41zeN++  
audit programme                               审计程序表，具体审计计划 ho20>vw#  
audit report                                       审计报告 b>7ts_b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <+b:  
audit report with a qualified opinion                 有保留意见的审计报告 /,>.${,;u  
audit report with an adverse opinion                否定意见的审计报告 qnS7z%H8   
audit report with dual dates                      双重日期审计报告 ;VuB8cnL`  
audit reporting stage                                 审计报告阶段 X,N@`  
audit responsibility                                   审计责任 UA9LI<Y  
audit results                                      审计结果 7
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audit risk                                          审计风险 Q&#:M>!|  
audit sampling                                          审计抽样 [T%blaSX  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ck:J  
audit strategies                                  审计策略 \k,bz0  
audit summary                                         审计总结，审计小结 :$tW9*\KY  
audit team                                         审计小组 p)jxqg
 
audit test                                    审计测试 /iN\)y#u1  
audit trail                                          审计轨迹 i\Vpp8<B  
audit work                                        审计工作 oTfbx+i/G  
audit working paper                                 审计工作底稿 6,)y{/ENC  
audited financial statement                        审计会计报表，已审计财务报表 C5M-MZaS  
Auditing Guidelines (the～)                      审计规范指南 bT8UmR98  
auditing standards                             审计准则 I;v`o{  
audit-oriented working paper                          (审计)业务类工作底稿 CHU'FSq!  
authorisation                                     授权 2|=_kN8;  
authorisation of transaction                       交易的授权 nGbrWu]w  
availability                                         可获得性 LF~#4)B   
B )QE_+H}p  
balance                                      余额；差额；平衡 G8s`<:9*  
balance sheet                                    资产负债表 @Y,F&8a$  
bank                                                 银行 d!t@A  
bank account                                    银行账户，银行户头 !LJ.L?9qw  
bank statement                                 银行对账单 AWDjj\Q4  
barter transaction                              易货交易，以物换物交易 =c,gK8C  
basis of audit                                    审计依据 +B m+Pj>  
basis of preparation                                (会计报表的)编制基础 <e^/hR4O  
book of account                               账目，账簿 +i^s\c!3;  
borrowing                                         借款，贷款，借债 PWMaB  
branch                                              分支，分支机构，分店 6a?y$+pr  
brought forward                                (账户余额等的)承上年，承上期，承上页 nX~MoWH1  
budget                                              预算 :#/bA&  
building                                      建筑物；大楼 r+\z0_' w6  
business conditions                                  业务情况，经营情况 N>R%0m<e  
business licence                               (企业等的)营业执照 p.9v<I%0  
business relation                                业务关系 *lK4yI*%o  
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