[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 M+ +Dk7B  
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审计词汇英汉对照 !D=!  
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ability to continue as a going concern               持续经营能力 G"/;Cq=t  
acceptability                                     可接受性，可接受程度 K(+=V)'Dz  
acceptable level of detection risk                     检查风险的可接受水平 r8EJ@pOF2w  
acceptance of engagement                       接受委托 ]64Pk9z=  
accepting the engagement for the first time              首次接受委托 }>{R<[I!G  
access to asset                                         对资产的接触 ),x0G*oebj  
according to                                     根据，依据，依照 2j-l<!s  
account balance                                账户余额 w|f+OlPXq  
account for                                       对……进行会计处理，核算；解释 % !@E)%d0  
accounting                                        会计，会计学 evyjHcCx  
accounting advisory serve                        会计咨询服务 o@)Fy51DD  
accounting firm                                 会计师事务所 ^T&{ORWz  
accounting information                      会计信息，会计资料 \l/(L5gY  
accounting period                             会计期间 HZ9>4G3  
accounting policies                                   会计政策 TAYh#T=S  
accounting professional bodies                 会计职业组织，会计职业团体 DGHSyB^+1  
accounting records                                   会计记录 YuhfPa  
accounting responsibility                           会计责任 ^(q .f=I!a  
accounting service                             会计服务 <Y`(J#  
accounting standards                                会计准则 iHv+I~/
 
Accounting Standards for Business Enterprises       企业会计准则 ~cm4e>o  
accounting system                             会计系统 y3efie {J  
accounting treatment                                会计处理 lV'?X%  
accuracy                                    准确性，精确性 <WUg
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additional audit procedures                      追加审计程序
W>TG?hH  
addressee                                         收件人，收信人 (-S^L'v62v  
Administration of State-owned Assets  (the～)     国有资产管理局 T6 /P54S  
administrative laws and regulations                 行政法规 >#h,q|B  
adverse impact                                 不利影响，负面影响 v.RA{a 9  
adverse opinion                                反对意见 n.l#(`($4  
advisory group                                  咨询组，顾问组 ;-3&yQ7N)  
agency fee                                        代理费，代理费用 ;r@=[h   
aggregate                                          总计，合计为…… .i;.5)shsu  
alternation of document and record                 变造文件和记录 aVR!~hvFs  
alternative audit procedures                      替代审计程序，备选审计程序 LVUA"'6V  
amend                                              修改，修订 Xm,fyk>  
amortisation                                      摊销 + E{
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analytical capacity                             分析能力 >~,~X9  
analytical procedures                               分析性程序 &J/EBmY[  
annual financial statements                        年度会计报表，年度财务报表 Z`kVyuQ  
appendix                                          附录，附表 _n:RA)4*  
applicable                                         适用的 -7!L]BcZ.  
applicable laws and regulations                 适用的法规 3FvVM0l"  
application systems                                  应用系统 r1HG$^  
apply consistently                              一贯地执行，一贯地实施 -3ePCAtXbe  
appropriate                                       适当的，合适的； |OLXb+7X  
征用，挪用 `%\CO`  
appropriate authorization                          适当的授权 Xm# +Z`|N  
appropriateness of audit evidence                    审计证据的适当性 3/gR}\=  
approval                                    批准，核准 k;c IEEdZD  
assertion                                    (会计报表上的)认定；确认 <oXBkCi0r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?$`kT..j,u  
asset                                                 资产，财产 )"?'~5A  
asset restructuring                             资产重组 GG%;~4#2  
assignment of duties                                 职责的划分 >K'dgJ245  
assistant                                     助理，助理人员 &B5&:ib1 D  
associated company                                 联属公司，联营公司 H`M|B<.  
association                                        联合，结合；协会，社团 #|T"6jJaQ  
assumption                                       假设，假定 TFOx=_.%i  
at a given date                                         在某一特定时日 jUD^]
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attestation                                         鉴证，公证 jOCV )V9}  
attestation service                             鉴证服务 qMEd R;o  
audit adjustment                                审计调整 ^W sgAyCB  
audit areas                                        审计领域 aEzf*a|fSV  
audit conclusion                                审计结论 Rk5#5R n  
audit effectiveness                             审计效果 xbi\KT`~  
audit efficiency                                  审计效率 vw>(JCR  
audit engagement letter                      审计业务约定书 RL&0?OT  
audit evidence                                          审计证据 }bRn&)e  
audit fee                                    审计费 )*_G/<N)|  
audit files                                          审计档案 GPni%P#a@0  
audit findings                                     审计中发现的事项 HT/!+#W.  
audit implementation stage                        审计实施阶段 Qq6'[Od  
audit mark                                        审计标识 o6^ETQ  
audit materiality                                 审计重要性 6&]Z'nW0k  
audit method                                     审计方法 oAifM1*0  
audit objective                                         审计目标，审计目的 ? #a&eW  
audit of financial statements                      会计报表审计，财务报表审计 CF3x\6.q}  
audit opinion                                     审计意见 [*u\S  
audit period                                      被审计期间，被审计年度 dfAw\7v/  
audit plan                                          审计计划 +-b'+mF  
audit planning                                    编制审计计划，制定审计计划，审计计划 /t`|3Mw  
audit planning stage                                  审计计划阶段 &_]G0~e  
audit procedure                                审计程序 ;1yF[<a  
audit programme                               审计程序表，具体审计计划 )a0l:jEOc  
audit report                                       审计报告  #*rJI3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [f\Jcjc  
audit report with a qualified opinion                 有保留意见的审计报告 ;ZuHv  {=  
audit report with an adverse opinion                否定意见的审计报告 =^p}JhQ  
audit report with dual dates                      双重日期审计报告 ]gX8z#*k  
audit reporting stage                                 审计报告阶段 ,){#
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audit responsibility                                   审计责任 CH(Y.Kj-  
audit results                                      审计结果 J0vQqTaT  
audit risk                                          审计风险 /":/DwI'  
audit sampling                                          审计抽样 X2I_,k'fQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 G0m$bi=z  
audit strategies                                  审计策略 W{Je)N  
audit summary                                         审计总结，审计小结 nCwA8AG
 
audit team                                         审计小组 R`$Y]@i&B  
audit test                                    审计测试 DZmVm['l  
audit trail                                          审计轨迹 q{G8Po$z'  
audit work                                        审计工作 tq,^!RSbZ  
audit working paper                                 审计工作底稿 w:nH_x#C4  
audited financial statement                        审计会计报表，已审计财务报表 q_^yma  
Auditing Guidelines (the～)                      审计规范指南 q|%+?j(  
auditing standards                             审计准则 e}-fGtFx  
audit-oriented working paper                          (审计)业务类工作底稿 oj.J;[-  
authorisation                                     授权 X]9<1[ f  
authorisation of transaction                       交易的授权 {/)i}V#RE  
availability                                         可获得性 >Q<XyAH~  
B Q}^Ip7T  
balance                                      余额；差额；平衡 y
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balance sheet                                    资产负债表 m+8:_0x "  
bank                                                 银行 &ZMQ]'&  
bank account                                    银行账户，银行户头 F,)+9/S&  
bank statement                                 银行对账单 (e5Z^9X  
barter transaction                              易货交易，以物换物交易 117lhx].'  
basis of audit                                    审计依据 F0&ubspt\  
basis of preparation                                (会计报表的)编制基础 HCrQ+r{g  
book of account                               账目，账簿 h}'Hst  
borrowing                                         借款，贷款，借债 r[^. \&-  
branch                                              分支，分支机构，分店 0\"#Xa+}8  
brought forward                                (账户余额等的)承上年，承上期，承上页 &c"!Y)%G  
budget                                              预算 \>*.+?97  
building                                      建筑物；大楼 LH}9&FfjU  
business conditions                                  业务情况，经营情况 F{QOu0$cA4  
business licence                               (企业等的)营业执照 ?fP3R':s  
business relation                                业务关系 Gjq7@F'  
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