[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 '/@]V  
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审计词汇英汉对照 vMQvq9T}  
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ability to continue as a going concern               持续经营能力 Q; 3v ]h_  
acceptability                                     可接受性，可接受程度 M-B-  
acceptable level of detection risk                     检查风险的可接受水平 \~Yy
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acceptance of engagement                       接受委托 o@d+<6Um  
accepting the engagement for the first time              首次接受委托 _#nP->0)  
access to asset                                         对资产的接触 yM8<)6=  
according to                                     根据，依据，依照 8O)!{g B  
account balance                                账户余额 *Y@)t* -a  
account for                                       对……进行会计处理，核算；解释 Yom,{;B
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accounting                                        会计，会计学 mOUIGlv  
accounting advisory serve                        会计咨询服务 DsY$  
accounting firm                                 会计师事务所 %ys-y?r  
accounting information                      会计信息，会计资料 qU1^ K  
accounting period                             会计期间 6,C,LT2^(  
accounting policies                                   会计政策 $)5-}NJf'  
accounting professional bodies                 会计职业组织，会计职业团体 Ofyz,% |Q  
accounting records                                   会计记录 \3ZQ:E}5  
accounting responsibility                           会计责任 N9M''H*VS  
accounting service                             会计服务 ARZ5r48)  
accounting standards                                会计准则 <Rl:=(]i~  
Accounting Standards for Business Enterprises       企业会计准则 8-wW?YTG  
accounting system                             会计系统 Zy -&g:  
accounting treatment                                会计处理 J01Y%W  
accuracy                                    准确性，精确性 l {{wrU`  
additional audit procedures                      追加审计程序 *$KUnd
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addressee                                         收件人，收信人 g8_C|lVZi  
Administration of State-owned Assets  (the～)     国有资产管理局 _uR-Z_z  
administrative laws and regulations                 行政法规 
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adverse impact                                 不利影响，负面影响 ||lI_B  
adverse opinion                                反对意见 l[2 d{r  
advisory group                                  咨询组，顾问组 nVTCbV  
agency fee                                        代理费，代理费用 W B=pRC@  
aggregate                                          总计，合计为…… KXg
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alternation of document and record                 变造文件和记录 C(7Y5\"P  
alternative audit procedures                      替代审计程序，备选审计程序 ::xH C4tw  
amend                                              修改，修订 yvgn}F{}  
amortisation                                      摊销 .=VtMi
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analytical capacity                             分析能力 $=c79Al
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analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 \qrSJ=}t  
appendix                                          附录，附表 ~9:ILCfX  
applicable                                         适用的 >t/P^fr_F  
applicable laws and regulations                 适用的法规 Q/%(&4>'y  
application systems                                  应用系统 ,=9e]pQ  
apply consistently                              一贯地执行，一贯地实施 \k=.w  
appropriate                                       适当的，合适的； "rjqDpH  
征用，挪用 $Yr'`(Cbc  
appropriate authorization                          适当的授权 P~)ndaQ  
appropriateness of audit evidence                    审计证据的适当性 y=H^U.  
approval                                    批准，核准 wXc"Car)  
assertion                                    (会计报表上的)认定；确认 zs@#.OEH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0 gyg  
asset                                                 资产，财产 L WB"}#vt  
asset restructuring                             资产重组  \;?=h  
assignment of duties                                 职责的划分 &AMW?vO  
assistant                                     助理，助理人员 JeR8Mb  
associated company                                 联属公司，联营公司 FT1h\K|a  
association                                        联合，结合；协会，社团 0,T'z,
  
assumption                                       假设，假定 VK*2`Z1  
at a given date                                         在某一特定时日 \}ujSr#<  
attestation                                         鉴证，公证 ~h~K"GbC?  
attestation service                             鉴证服务 IeqJ>t:  
audit adjustment                                审计调整 ]U]22I'+$2  
audit areas                                        审计领域 K)Nbl^6x  
audit conclusion                                审计结论 # $:ddOY  
audit effectiveness                             审计效果 w$ 9aTL7  
audit efficiency                                  审计效率 oRM,_  
audit engagement letter                      审计业务约定书 |5wuYG  
audit evidence                                          审计证据 cJ G><'  
audit fee                                    审计费 D!. r$i)  
audit files                                          审计档案 <ByR!Y  
audit findings                                     审计中发现的事项 !@ml^&hP  
audit implementation stage                        审计实施阶段 o0~+%&  
audit mark                                        审计标识 =a`l1zn8=  
audit materiality                                 审计重要性 X517PT8O  
audit method                                     审计方法 ZDZ PJp,  
audit objective                                         审计目标，审计目的 +w-UK[p  
audit of financial statements                      会计报表审计，财务报表审计 ,`/J1(\nd  
audit opinion                                     审计意见 G4Zs(:a  
audit period                                      被审计期间，被审计年度 T/ CI?sn  
audit plan                                          审计计划 .,:700n+^  
audit planning                                    编制审计计划，制定审计计划，审计计划 A#W%ud4  
audit planning stage                                  审计计划阶段 H!Y`?Rc  
audit procedure                                审计程序 ,Ty>sZ#/fz  
audit programme                               审计程序表，具体审计计划 %C= {\]-2~  
audit report                                       审计报告 jfyV9)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V8>%$O sw  
audit report with a qualified opinion                 有保留意见的审计报告 #&G^
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audit report with an adverse opinion                否定意见的审计报告 WV5gH*uUa  
audit report with dual dates                      双重日期审计报告 =:U63  
audit reporting stage                                 审计报告阶段 X6mY#T'fQ  
audit responsibility                                   审计责任 }Po&6^  
audit results                                      审计结果 q P@4KH}e  
audit risk                                          审计风险 ;l_%;O5  
audit sampling                                          审计抽样 v7O
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audit sampling techniques                         审计抽样方法，审计抽样技术 uG\+`[-{0  
audit strategies                                  审计策略 "v-\nAu  
audit summary                                         审计总结，审计小结 :K&  
audit team                                         审计小组 J{=by]-rD,  
audit test                                    审计测试 >JFAE5tj&2  
audit trail                                          审计轨迹 +
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audit work                                        审计工作 f/9]o  
audit working paper                                 审计工作底稿 vN%zk(?T  
audited financial statement                        审计会计报表，已审计财务报表 \xk`o5/{  
Auditing Guidelines (the～)                      审计规范指南 wO!k|7:Z  
auditing standards                             审计准则 9hI4',(rE  
audit-oriented working paper                          (审计)业务类工作底稿 JBdZ ]  
authorisation                                     授权 /sENoQR  
authorisation of transaction                       交易的授权 7-+X -Y?  
availability                                         可获得性 /<Cl\q2 A  
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balance                                      余额；差额；平衡 &yzC\XdA  
balance sheet                                    资产负债表 __""!Yz  
bank                                                 银行 F;jl0)fBR=  
bank account                                    银行账户，银行户头 _;J
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bank statement                                 银行对账单 2RKI M(~  
barter transaction                              易货交易，以物换物交易 @B$ Y`eK\  
basis of audit                                    审计依据 m
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basis of preparation                                (会计报表的)编制基础 xaWd \]UF  
book of account                               账目，账簿 7t\W{y  
borrowing                                         借款，贷款，借债 h2+vl@X  
branch                                              分支，分支机构，分店 'DlY8rEGP  
brought forward                                (账户余额等的)承上年，承上期，承上页 +bvY*^i  
budget                                              预算 F ]\4<  
building                                      建筑物；大楼 >Vc_.dR)E  
business conditions                                  业务情况，经营情况 %;9f$:U  
business licence                               (企业等的)营业执照 St/Hv[H'[E  
business relation                                业务关系 `9eE139V='  
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