[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 fDvl/|62{  
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审计词汇英汉对照 t _qNq{  
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ability to continue as a going concern               持续经营能力 % <qw  
acceptability                                     可接受性，可接受程度 Y#lk
6  
acceptable level of detection risk                     检查风险的可接受水平 jg\Z;_!W  
acceptance of engagement                       接受委托 W^]3XJP  
accepting the engagement for the first time              首次接受委托 MgNU``  
access to asset                                         对资产的接触 HFaj-~b  
according to                                     根据，依据，依照 &qr;IL7'  
account balance                                账户余额 > w^YO25q  
account for                                       对……进行会计处理，核算；解释 T 3pmVl  
accounting                                        会计，会计学 yX0dbW~@y  
accounting advisory serve                        会计咨询服务 < 
VSA  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 G6F Ep`  
accounting period                             会计期间 V*iH}Y?^p  
accounting policies                                   会计政策 ,}))u0q+:  
accounting professional bodies                 会计职业组织，会计职业团体 s8#X3Rp  
accounting records                                   会计记录 J1:1B,^y  
accounting responsibility                           会计责任 [ zEUH:9D  
accounting service                             会计服务 }XSfst5-H  
accounting standards                                会计准则 kT!9`S\  
Accounting Standards for Business Enterprises       企业会计准则 @Q/-s9b  
accounting system                             会计系统 /(BMG/Tb  
accounting treatment                                会计处理 8_6Q~  
accuracy                                    准确性，精确性 MvWaB  
additional audit procedures                      追加审计程序 ykX/9y+-s  
addressee                                         收件人，收信人 hij gF@  
Administration of State-owned Assets  (the～)     国有资产管理局 v>-VlQ  
administrative laws and regulations                 行政法规 S4h:|jLUF  
adverse impact                                 不利影响，负面影响 0#S W!b|%  
adverse opinion                                反对意见 T<w5vqFDu  
advisory group                                  咨询组，顾问组 OI0;BBZ  
agency fee                                        代理费，代理费用 YA +E\  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 'Ub g0"F(  
alternative audit procedures                      替代审计程序，备选审计程序 QiLEL  
amend                                              修改，修订 -
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amortisation                                      摊销 a8i]]1Blz  
analytical capacity                             分析能力 u(wGl_  
analytical procedures                               分析性程序 0Emr<n  
annual financial statements                        年度会计报表，年度财务报表 ZOQTINf  
appendix                                          附录，附表 (v}>tb*#`  
applicable                                         适用的 r.>].~}4  
applicable laws and regulations                 适用的法规 '=G|Sq^aO  
application systems                                  应用系统 7qg{v9|,  
apply consistently                              一贯地执行，一贯地实施 ( 2n>A D_  
appropriate                                       适当的，合适的； l:<?{)N`  
征用，挪用 /`6ZAom9  
appropriate authorization                          适当的授权 :SGF45>B@  
appropriateness of audit evidence                    审计证据的适当性 0VGPEKRh  
approval                                    批准，核准 :xh?eN&  
assertion                                    (会计报表上的)认定；确认 (jFGa2{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ghX|3lI\q  
asset                                                 资产，财产 X(\
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asset restructuring                             资产重组 F;l$.9?.s  
assignment of duties                                 职责的划分 lq>+~zX{  
assistant                                     助理，助理人员 =|%Cu&  
associated company                                 联属公司，联营公司 x-AZ%)N9  
association                                        联合，结合；协会，社团 ]zQo>W$  
assumption                                       假设，假定 u a~CEs  
at a given date                                         在某一特定时日 n;$5Cq!v=  
attestation                                         鉴证，公证 *WIj4G.d  
attestation service                             鉴证服务 'C ~y5j  
audit adjustment                                审计调整 I*IhwJFl/  
audit areas                                        审计领域 2cqI[t@0  
audit conclusion                                审计结论 l*kPOyB  
audit effectiveness                             审计效果 V {pj~D.E  
audit efficiency                                  审计效率 DiEluA&w9  
audit engagement letter                      审计业务约定书 I{lT>go  
audit evidence                                          审计证据 L\&<sy"H  
audit fee                                    审计费 %9M~f*  
audit files                                          审计档案 bV8!"{  
audit findings                                     审计中发现的事项 H*Kj3NgY  
audit implementation stage                        审计实施阶段 ^H2-RBE#  
audit mark                                        审计标识 kRTwaNDOD  
audit materiality                                 审计重要性 yfx7{naKC`  
audit method                                     审计方法 YE=q:Bv  
audit objective                                         审计目标，审计目的 yI ld75
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audit of financial statements                      会计报表审计，财务报表审计 (A?H1 9  
audit opinion                                     审计意见 C#
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audit period                                      被审计期间，被审计年度 FFH_d <q  
audit plan                                          审计计划 {e[c  
audit planning                                    编制审计计划，制定审计计划，审计计划 $P
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audit planning stage                                  审计计划阶段 u)V#S:9]  
audit procedure                                审计程序 &%s8L\?  
audit programme                               审计程序表，具体审计计划 8g:;)u4$P  
audit report                                       审计报告 {iv<w8CU)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \L(*]:EP  
audit report with a qualified opinion                 有保留意见的审计报告 VsN pHQG]  
audit report with an adverse opinion                否定意见的审计报告 *+\SyO  
audit report with dual dates                      双重日期审计报告 P#_sg0oJF  
audit reporting stage                                 审计报告阶段 i%g#+Gw  
audit responsibility                                   审计责任 't_[dSO  
audit results                                      审计结果 +> WM[o^I  
audit risk                                          审计风险 E/09hD Q  
audit sampling                                          审计抽样 )@L'wW  
audit sampling techniques                         审计抽样方法，审计抽样技术 K,w"_T  
audit strategies                                  审计策略 ;Y;
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audit summary                                         审计总结，审计小结  -Y H<  
audit team                                         审计小组 .h& . K  
audit test                                    审计测试 t \ 7~S&z  
audit trail                                          审计轨迹 V\{tmDE  
audit work                                        审计工作 +=mkCU  
audit working paper                                 审计工作底稿 fuA&7gNC  
audited financial statement                        审计会计报表，已审计财务报表 @E-\ J7 yh  
Auditing Guidelines (the～)                      审计规范指南 KGWyJ  
auditing standards                             审计准则 66'?&Xx'  
audit-oriented working paper                          (审计)业务类工作底稿 <6fv1d+v  
authorisation                                     授权 ^.hoLwp.  
authorisation of transaction                       交易的授权 .>mr%#p  
availability                                         可获得性 EloMe~a3  
B h~(D@/tB  
balance                                      余额；差额；平衡 S=nP[s  
balance sheet                                    资产负债表 \N4 y<  
bank                                                 银行 y /B JIQ  
bank account                                    银行账户，银行户头 <7n4_RlF!  
bank statement                                 银行对账单 S3@|Q\*r  
barter transaction                              易货交易，以物换物交易 A5H3%o(6k  
basis of audit                                    审计依据 KrXdnY8  
basis of preparation                                (会计报表的)编制基础 4mHvgnT!WA  
book of account                               账目，账簿 "d$m@c  
borrowing                                         借款，贷款，借债 zt<WXw(  
branch                                              分支，分支机构，分店 ;?6No(/  
brought forward                                (账户余额等的)承上年，承上期，承上页 KMV=%o  
budget                                              预算 2Y>~k{AN%  
building                                      建筑物；大楼 b L]erYm  
business conditions                                  业务情况，经营情况 5 gv/Pq&  
business licence                               (企业等的)营业执照 %uoQ9lD'  
business relation                                业务关系 \T\b NbPn  
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