[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 tBbOxMm0  
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审计词汇英汉对照 wn.~Dx  
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ability to continue as a going concern               持续经营能力 [02rs@c>  
acceptability                                     可接受性，可接受程度 :a6LfPEAX  
acceptable level of detection risk                     检查风险的可接受水平 V _:`K$  
acceptance of engagement                       接受委托 i}VF$XN  
accepting the engagement for the first time              首次接受委托 JcWp14~e  
access to asset                                         对资产的接触 H}$7c`;q  
according to                                     根据，依据，依照 }9+;-*m/  
account balance                                账户余额 >=[uLY[aK  
account for                                       对……进行会计处理，核算；解释 *[{j'7*cc  
accounting                                        会计，会计学 !gve]>M  
accounting advisory serve                        会计咨询服务 }:m/@LKB  
accounting firm                                 会计师事务所 X >8,C^~$1  
accounting information                      会计信息，会计资料 ^K;k4oK  
accounting period                             会计期间 bZNqv-5 4h  
accounting policies                                   会计政策 T9 /;$6s*  
accounting professional bodies                 会计职业组织，会计职业团体 Ea&|k
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accounting records                                   会计记录 HohCb4d o  
accounting responsibility                           会计责任 q7X#LYk  
accounting service                             会计服务 ?qNU*d  
accounting standards                                会计准则 hI'WfF!X  
Accounting Standards for Business Enterprises       企业会计准则 ~Jk&!IE2  
accounting system                             会计系统 wAKHD*M)  
accounting treatment                                会计处理 -B;#pTG  
accuracy                                    准确性，精确性 WeM38&dWY  
additional audit procedures                      追加审计程序 T&lgWOls  
addressee                                         收件人，收信人 )O]6dd  
Administration of State-owned Assets  (the～)     国有资产管理局 m+0yf(w  
administrative laws and regulations                 行政法规 $D1ha CL  
adverse impact                                 不利影响，负面影响 Bn7uKa{P  
adverse opinion                                反对意见 rP:g `?*V  
advisory group                                  咨询组，顾问组 &eHRn_st5b  
agency fee                                        代理费，代理费用 h^SWb91"G  
aggregate                                          总计，合计为…… @|\9<S  
alternation of document and record                 变造文件和记录 hx9{?3#  
alternative audit procedures                      替代审计程序，备选审计程序 hZx& j{  
amend                                              修改，修订 V`y^m@U!  
amortisation                                      摊销 & Q3Fgj  
analytical capacity                             分析能力 Am<5J,<uy  
analytical procedures                               分析性程序 =]%JTGdp(  
annual financial statements                        年度会计报表，年度财务报表 X:oOp=y]|  
appendix                                          附录，附表 Zz0bd473k?  
applicable                                         适用的 J#I RbO)  
applicable laws and regulations                 适用的法规 wtw=RA  
application systems                                  应用系统 XOvJlaY)'.  
apply consistently                              一贯地执行，一贯地实施 0 0N[ :%  
appropriate                                       适当的，合适的； !;eE7xn&  
征用，挪用 3YHEH\60^  
appropriate authorization                          适当的授权 JT?u[pQ^  
appropriateness of audit evidence                    审计证据的适当性 gQ_<;'m)2  
approval                                    批准，核准 4j={ 9e<  
assertion                                    (会计报表上的)认定；确认 >v] ^nJl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8K,X3a9  
asset                                                 资产，财产 o;$xN3f,  
asset restructuring                             资产重组 iFd !ED  
assignment of duties                                 职责的划分 GC')50T J  
assistant                                     助理，助理人员 50cVS)hG6d  
associated company                                 联属公司，联营公司 YzESVTh  
association                                        联合，结合；协会，社团 /65YHXg,  
assumption                                       假设，假定 l7|z]v-  
at a given date                                         在某一特定时日 YvJFZ_faX  
attestation                                         鉴证，公证 <Ht"t]u*Bn  
attestation service                             鉴证服务 vGkemJ^/  
audit adjustment                                审计调整 C?\(?%B  
audit areas                                        审计领域 |V a:*3u  
audit conclusion                                审计结论 W/qXQORv  
audit effectiveness                             审计效果 T#ls2UL*xh  
audit efficiency                                  审计效率 ,b*
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audit engagement letter                      审计业务约定书 1SExlU  
audit evidence                                          审计证据 e$[O J<t  
audit fee                                    审计费 8 0tA5AP  
audit files                                          审计档案 P T;{U<5  
audit findings                                     审计中发现的事项 jZA1fV  
audit implementation stage                        审计实施阶段 uj8saNu  
audit mark                                        审计标识 t]h_w7!U  
audit materiality                                 审计重要性 JP>EW& M  
audit method                                     审计方法 zG9FO/@av  
audit objective                                         审计目标，审计目的 Z>g72I%X  
audit of financial statements                      会计报表审计，财务报表审计 r8EJ@pOF2w  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 tx0 9B)0  
audit plan                                          审计计划 ~O}r<PQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 hIV 9.{J  
audit planning stage                                  审计计划阶段 `i`P}W!F  
audit procedure                                审计程序 t/[2{'R4  
audit programme                               审计程序表，具体审计计划 n9Fq^^?  
audit report                                       审计报告 "Hw%@]#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nt2b}u>*  
audit report with a qualified opinion                 有保留意见的审计报告 Ue}1(2.v  
audit report with an adverse opinion                否定意见的审计报告 WsHDIp  
audit report with dual dates                      双重日期审计报告 jwI2T$  
audit reporting stage                                 审计报告阶段 {y"Kn'1  
audit responsibility                                   审计责任 [j6]!p]S$  
audit results                                      审计结果 G#%Sokkb'  
audit risk                                          审计风险 I'5[8  
audit sampling                                          审计抽样 sP Nm.W$_  
audit sampling techniques                         审计抽样方法，审计抽样技术 mnA_$W3~I  
audit strategies                                  审计策略 v?He]e'  
audit summary                                         审计总结，审计小结 >g$iO`2  
audit team                                         审计小组 -b!?9T?}  
audit test                                    审计测试 %Xc,l Y1?  
audit trail                                          审计轨迹
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audit work                                        审计工作 !KI^Z1dP(  
audit working paper                                 审计工作底稿 K@p9_K8  
audited financial statement                        审计会计报表，已审计财务报表 kXL0  
Auditing Guidelines (the～)                      审计规范指南 mZiKA-t  
auditing standards                             审计准则 bPTtA;u  
audit-oriented working paper                          (审计)业务类工作底稿 KpGx<+0p  
authorisation                                     授权 v~OMm\  
authorisation of transaction                       交易的授权 PJK:
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availability                                         可获得性 Uh0g !zzp  
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balance                                      余额；差额；平衡 ;MQl.?vj  
balance sheet                                    资产负债表 `+Nv=vk  
bank                                                 银行 !$NK7-  
bank account                                    银行账户，银行户头 f>Rux1Je4  
bank statement                                 银行对账单 1tY
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barter transaction                              易货交易，以物换物交易 .5\@G b.8  
basis of audit                                    审计依据 {J"]tx9 ]  
basis of preparation                                (会计报表的)编制基础 -7!L]BcZ.  
book of account                               账目，账簿 ]WNY"B>+  
borrowing                                         借款，贷款，借债 _)j\ b  
branch                                              分支，分支机构，分店 MsIR ~  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,~3rY,y-  
budget                                              预算 f}yRTR GJv  
building                                      建筑物；大楼 T'6`A <`3  
business conditions                                  业务情况，经营情况 S:{xx`6K  
business licence                               (企业等的)营业执照 +X#6dv$  
business relation                                业务关系 iY >P7Uvvz  
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