[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 \+ K ^G  
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审计词汇英汉对照 vk {dL'  
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ability to continue as a going concern               持续经营能力 (3 B; V  
acceptability                                     可接受性，可接受程度 ;c~6^s`2  
acceptable level of detection risk                     检查风险的可接受水平 N=-hXgX^  
acceptance of engagement                       接受委托 MB:E/  
accepting the engagement for the first time              首次接受委托 , Lhgv1  
access to asset                                         对资产的接触 $UKV2c  
according to                                     根据，依据，依照 H Z]'?&0  
account balance                                账户余额 Pgb<;c:4  
account for                                       对……进行会计处理，核算；解释 z[V|W  
accounting                                        会计，会计学 :Iw)xd1d}\  
accounting advisory serve                        会计咨询服务 O /aC%%  
accounting firm                                 会计师事务所 HlLF<k~}  
accounting information                      会计信息，会计资料  .~C*7_  
accounting period                             会计期间 1vi<@i,  
accounting policies                                   会计政策 G^oBu^bq~  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 ?GX5Pvg
 
accounting responsibility                           会计责任 HuCH`|v-  
accounting service                             会计服务 qH$G_R#)8B  
accounting standards                                会计准则 7*uG9iX  
Accounting Standards for Business Enterprises       企业会计准则 ;,4Z5+  
accounting system                             会计系统 hG; NJx-=R  
accounting treatment                                会计处理 "wA3l%d[Y  
accuracy                                    准确性，精确性 wbVM'E/&  
additional audit procedures                      追加审计程序 JYs *1
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addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 USJ4qv+-  
administrative laws and regulations                 行政法规 J3g>#N]='(  
adverse impact                                 不利影响，负面影响 8K7zh.E  
adverse opinion                                反对意见 qFt%{~a S  
advisory group                                  咨询组，顾问组 I3p ~pt2  
agency fee                                        代理费，代理费用 [Kx_%Le  
aggregate                                          总计，合计为…… KhYGiVA  
alternation of document and record                 变造文件和记录 ^`Vt<DMT  
alternative audit procedures                      替代审计程序，备选审计程序 ngn%"xYX  
amend                                              修改，修订 +u:8#!X$RD  
amortisation                                      摊销 pu,/GBG_  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 kfM}j
  
annual financial statements                        年度会计报表，年度财务报表 :/K 'P`JaL  
appendix                                          附录，附表 fw'$HV76  
applicable                                         适用的 tbl!{Qwx  
applicable laws and regulations                 适用的法规 V!a|rTU6  
application systems                                  应用系统 CSR6  
apply consistently                              一贯地执行，一贯地实施 e#) }.   
appropriate                                       适当的，合适的； %t`a-m  
征用，挪用 ;9/6X
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appropriate authorization                          适当的授权 |C\g3N-  
appropriateness of audit evidence                    审计证据的适当性 ?7YX@x  
approval                                    批准，核准 [P`Q_L,+  
assertion                                    (会计报表上的)认定；确认 LX!16a@SxA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t?  yMuK  
asset                                                 资产，财产 aG?'F`UQ  
asset restructuring                             资产重组 HkGzy
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assignment of duties                                 职责的划分 i=#r JK=  
assistant                                     助理，助理人员 cg}46)^<QH  
associated company                                 联属公司，联营公司 ]nEN3RJ  
association                                        联合，结合；协会，社团 ZZ)bTLu  
assumption                                       假设，假定 6^s]2mMfk  
at a given date                                         在某一特定时日 &B/cy<;y,  
attestation                                         鉴证，公证 *(& J^  
attestation service                             鉴证服务 k;#$Oxa>t=  
audit adjustment                                审计调整 ?,;|*A  
audit areas                                        审计领域 VgN`' iC`I  
audit conclusion                                审计结论 )Tpc8Hr  
audit effectiveness                             审计效果 )p).}"   
audit efficiency                                  审计效率 !c\s)&U7B  
audit engagement letter                      审计业务约定书 ,iB)8Km@U  
audit evidence                                          审计证据 P)tXU  
audit fee                                    审计费 _bMD|  
audit files                                          审计档案 JhD8.@} b~  
audit findings                                     审计中发现的事项 l p?  h~  
audit implementation stage                        审计实施阶段 F{}z[0  
audit mark                                        审计标识 cg$~.ytPK  
audit materiality                                 审计重要性 ?&1?uc  
audit method                                     审计方法 i&l$G55F  
audit objective                                         审计目标，审计目的 g\^(>Ouc  
audit of financial statements                      会计报表审计，财务报表审计 C :e 'wmA  
audit opinion                                     审计意见 f{+8]VA  
audit period                                      被审计期间，被审计年度 MBg^U<
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audit plan                                          审计计划 +I/P5OGRN  
audit planning                                    编制审计计划，制定审计计划，审计计划 P"%/  
audit planning stage                                  审计计划阶段 Oa7 W&wi  
audit procedure                                审计程序 -Rf|p(SJ,E  
audit programme                               审计程序表，具体审计计划 qS7*.E~j|]  
audit report                                       审计报告 8!T^KMfz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F-ZD6l 9O  
audit report with a qualified opinion                 有保留意见的审计报告 kTnvD|3_!P  
audit report with an adverse opinion                否定意见的审计报告 M35}
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audit report with dual dates                      双重日期审计报告 yRy9*r=  
audit reporting stage                                 审计报告阶段 Gis'IX(  
audit responsibility                                   审计责任 $4L=Dg  
audit results                                      审计结果 S-L6KA{  
audit risk                                          审计风险 K@d`jb4T  
audit sampling                                          审计抽样 )pzXC  
audit sampling techniques                         审计抽样方法，审计抽样技术 BkC(9[Ei  
audit strategies                                  审计策略 L72GF5+!!  
audit summary                                         审计总结，审计小结 q5`Gl  
audit team                                         审计小组 WUxr@0  
audit test                                    审计测试 R `'@$"  
audit trail                                          审计轨迹 g_}@/5?y  
audit work                                        审计工作 QzS{2Y[OQ  
audit working paper                                 审计工作底稿 ~u
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audited financial statement                        审计会计报表，已审计财务报表 'fgDe  
Auditing Guidelines (the～)                      审计规范指南 mhs%b4'>  
auditing standards                             审计准则 iffU}ce  
audit-oriented working paper                          (审计)业务类工作底稿 -Pvt+I>  
authorisation                                     授权 Q647a}  
authorisation of transaction                       交易的授权 2R_k$kHl  
availability                                         可获得性 G{s ,Y^  
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balance                                      余额；差额；平衡 qVY\5`f@  
balance sheet                                    资产负债表 H37Z\x
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bank                                                 银行 +6>Pp[%  
bank account                                    银行账户，银行户头 o3`Z@-.G  
bank statement                                 银行对账单 Q/+a{m0f  
barter transaction                              易货交易，以物换物交易 {vU '>pp  
basis of audit                                    审计依据 3b_#xr-  
basis of preparation                                (会计报表的)编制基础 A+dY~@*a  
book of account                               账目，账簿 J5\> 8I,a  
borrowing                                         借款，贷款，借债 h&Sl8$jVp  
branch                                              分支，分支机构，分店 `q/ y|/v<  
brought forward                                (账户余额等的)承上年，承上期，承上页 v(0vP}[Q7E  
budget                                              预算 5<S1,u5  
building                                      建筑物；大楼 n^A=ar.  
business conditions                                  业务情况，经营情况 Pgo5&SQb  
business licence                               (企业等的)营业执照 kBT cND|  
business relation                                业务关系 oL~Yrb%R  
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