[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 (elkk#  
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审计词汇英汉对照 'Te'wh=Y  
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ability to continue as a going concern               持续经营能力 w (,x{Bg\  
acceptability                                     可接受性，可接受程度 @^Kw\s  
acceptable level of detection risk                     检查风险的可接受水平 u]
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acceptance of engagement                       接受委托 J B  !Q  
accepting the engagement for the first time              首次接受委托 KXo[;Db)k  
access to asset                                         对资产的接触 Nm0|U.<  
according to                                     根据，依据，依照 cn ;2&  
account balance                                账户余额 \FIOFbwe  
account for                                       对……进行会计处理，核算；解释 I]~UOl  
accounting                                        会计，会计学 P9#}aw+  
accounting advisory serve                        会计咨询服务 n
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accounting firm                                 会计师事务所 U&gl$/4U@  
accounting information                      会计信息，会计资料 0mT.J~}1v  
accounting period                             会计期间 *_uGzGB&G  
accounting policies                                   会计政策 oPA m*  
accounting professional bodies                 会计职业组织，会计职业团体 e0o)Jo.P  
accounting records                                   会计记录 8rjiW#  
accounting responsibility                           会计责任 lHgmljn5u  
accounting service                             会计服务 _4t  
accounting standards                                会计准则 KlRIJOS  
Accounting Standards for Business Enterprises       企业会计准则 rdm&YM`J  
accounting system                             会计系统 yu'@gg(  
accounting treatment                                会计处理 _ Av_jw`m  
accuracy                                    准确性，精确性 bO gVC g  
additional audit procedures                      追加审计程序 2MKB(;k  
addressee                                         收件人，收信人 u+]8S
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Administration of State-owned Assets  (the～)     国有资产管理局 )G|'PXI
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administrative laws and regulations                 行政法规 -sk!XWW+  
adverse impact                                 不利影响，负面影响 j{NcDepLn  
adverse opinion                                反对意见 yKOC1( ~  
advisory group                                  咨询组，顾问组 NFb<fD[C  
agency fee                                        代理费，代理费用 O ;B[ZMV  
aggregate                                          总计，合计为…… &o)eRcwH`  
alternation of document and record                 变造文件和记录 Y X{F$
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alternative audit procedures                      替代审计程序，备选审计程序 xR5zm%\  
amend                                              修改，修订 V)Y#m/$`  
amortisation                                      摊销 bX&=*L+h6  
analytical capacity                             分析能力 ygTc Y  
analytical procedures                               分析性程序 b,RQ" {  
annual financial statements                        年度会计报表，年度财务报表 MvlqxJ$  
appendix                                          附录，附表 #;>v,Jo  
applicable                                         适用的 p+1kU1F
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applicable laws and regulations                 适用的法规 .|3&lb6  
application systems                                  应用系统 ft4(^|~  
apply consistently                              一贯地执行，一贯地实施 ^/$bd4,z  
appropriate                                       适当的，合适的； |`ZW(}~  
征用，挪用 XXPpj< c  
appropriate authorization                          适当的授权 1ihdH1rg[  
appropriateness of audit evidence                    审计证据的适当性 >iI-Cs7TD  
approval                                    批准，核准 -|&&lxrwh  
assertion                                    (会计报表上的)认定；确认 Zm/I&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ] 9NA3U7F  
asset                                                 资产，财产 kTs.ps8ei  
asset restructuring                             资产重组 =$Sd2UD  
assignment of duties                                 职责的划分 :PDyc(s{  
assistant                                     助理，助理人员 wy4 }CG  
associated company                                 联属公司，联营公司 qgw)SuwW  
association                                        联合，结合；协会，社团 qv$m5CJvK
 
assumption                                       假设，假定 96S#Q*6+R  
at a given date                                         在某一特定时日 @ M  
attestation                                         鉴证，公证 Xg1QF^  
attestation service                             鉴证服务 !$8 e6  
audit adjustment                                审计调整 rl](0"Y0 t  
audit areas                                        审计领域 p`06%"#  
audit conclusion                                审计结论 Bh<6J&<n  
audit effectiveness                             审计效果 y` 6!Vj l  
audit efficiency                                  审计效率 phqmr5s^H  
audit engagement letter                      审计业务约定书 ^;a~_9 m-  
audit evidence                                          审计证据 &`Ek-b!7  
audit fee                                    审计费 ]?a i  
audit files                                          审计档案 k^*S3#"  
audit findings                                     审计中发现的事项 f#b;s<G  
audit implementation stage                        审计实施阶段 2N[/Cc2Tg/  
audit mark                                        审计标识 tkKiuh?m  
audit materiality                                 审计重要性 R&]#@PW^  
audit method                                     审计方法 $irF  
audit objective                                         审计目标，审计目的 jdAjCy;s!  
audit of financial statements                      会计报表审计，财务报表审计 i9j#Tu93 f  
audit opinion                                     审计意见 I7e.pm  
audit period                                      被审计期间，被审计年度 cMp#_\B  
audit plan                                          审计计划 /K\]z Pq  
audit planning                                    编制审计计划，制定审计计划，审计计划 KetNFwbUf
 
audit planning stage                                  审计计划阶段 :pvJpu$]  
audit procedure                                审计程序 fKOC-%w  
audit programme                               审计程序表，具体审计计划 }GL@?kAGR5  
audit report                                       审计报告 ^n&_JQIXb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5v,_ Hgh  
audit report with a qualified opinion                 有保留意见的审计报告 sA!
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audit report with an adverse opinion                否定意见的审计报告 mL]a_S{H  
audit report with dual dates                      双重日期审计报告 JBt2R=  
audit reporting stage                                 审计报告阶段 ~Y/o9x0  
audit responsibility                                   审计责任 g}n-H4LI  
audit results                                      审计结果 .6[7D  
audit risk                                          审计风险 r6gfxW5  
audit sampling                                          审计抽样 /Xk-xg+U  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZfP$6%;_  
audit strategies                                  审计策略 6t F_u D  
audit summary                                         审计总结，审计小结 X_aC$_b  
audit team                                         审计小组  U;#9^<^  
audit test                                    审计测试 S^T ><C  
audit trail                                          审计轨迹 |Q?^Ba  
audit work                                        审计工作 2r
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audit working paper                                 审计工作底稿 &hu>yH>j  
audited financial statement                        审计会计报表，已审计财务报表 HvzXAd  
Auditing Guidelines (the～)                      审计规范指南 TP{2q51yM  
auditing standards                             审计准则 O QGKH6q  
audit-oriented working paper                          (审计)业务类工作底稿 -+{<a!N
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authorisation                                     授权 (5a:O (\r  
authorisation of transaction                       交易的授权 Lv UQ&NmY  
availability                                         可获得性 aI;-NnC  
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balance                                      余额；差额；平衡 Oe ~g[I;  
balance sheet                                    资产负债表 "Tz'j}< 9C  
bank                                                 银行 #ADm^UT^  
bank account                                    银行账户，银行户头 {2F@OfuCF  
bank statement                                 银行对账单 a(uZ}yS$  
barter transaction                              易货交易，以物换物交易 #+#^cqjZ  
basis of audit                                    审计依据 M>[e1y>7  
basis of preparation                                (会计报表的)编制基础 g5:?O,?  
book of account                               账目，账簿 U*4r<y9R  
borrowing                                         借款，贷款，借债 G& m~W  
branch                                              分支，分支机构，分店 L Q0e@5  
brought forward                                (账户余额等的)承上年，承上期，承上页 GRh430V[  
budget                                              预算 6GA+xr=  
building                                      建筑物；大楼 @2g <d  
business conditions                                  业务情况，经营情况 S#:l17e3  
business licence                               (企业等的)营业执照 F.),|t$\  
business relation                                业务关系 rXP~k]tC  
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