[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 ][S<M24]Q  
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审计词汇英汉对照 QKc3Q5)@j  
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ability to continue as a going concern               持续经营能力 ['R2$z  
acceptability                                     可接受性，可接受程度 0vmMNF  
acceptable level of detection risk                     检查风险的可接受水平 c.6u)"@$  
acceptance of engagement                       接受委托 8Fx~i#FT  
accepting the engagement for the first time              首次接受委托 +e<P7}ZQ  
access to asset                                         对资产的接触 y;Q_8|,F  
according to                                     根据，依据，依照 3!Zd]1$  
account balance                                账户余额 /ivt8Uiw  
account for                                       对……进行会计处理，核算；解释 4Cke(G  
accounting                                        会计，会计学 R"e~0WO  
accounting advisory serve                        会计咨询服务 _o~<f)E[9  
accounting firm                                 会计师事务所 suj? e6  
accounting information                      会计信息，会计资料 b')CGqbbmT  
accounting period                             会计期间 ySP1W
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accounting policies                                   会计政策 mA(K`"Bfh  
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 g[*+R9'  
accounting responsibility                           会计责任 | ctGxS9  
accounting service                             会计服务 | !8[Vg^Wh  
accounting standards                                会计准则 R!W!8rr3  
Accounting Standards for Business Enterprises       企业会计准则 wX8T;bo&  
accounting system                             会计系统 +`kfcA#pi  
accounting treatment                                会计处理  ;4 R1  
accuracy                                    准确性，精确性 IGE f*!  
additional audit procedures                      追加审计程序 ,Bp\ i  
addressee                                         收件人，收信人 T9KzVxHp5  
Administration of State-owned Assets  (the～)     国有资产管理局 f%ZqK_CW  
administrative laws and regulations                 行政法规 @YdS_W  
adverse impact                                 不利影响，负面影响 G^p>fy~  
adverse opinion                                反对意见 tS#EqMf&o  
advisory group                                  咨询组，顾问组 =#^%; 66z  
agency fee                                        代理费，代理费用 \MsAdYR  
aggregate                                          总计，合计为…… -Vn9YeH+  
alternation of document and record                 变造文件和记录 AnU,2[(  
alternative audit procedures                      替代审计程序，备选审计程序 ;WJ}zjo >  
amend                                              修改，修订 E{^*^+c"h  
amortisation                                      摊销 =DvFY]9{  
analytical capacity                             分析能力 Fj"gCBaR  
analytical procedures                               分析性程序 HC*=E.J  
annual financial statements                        年度会计报表，年度财务报表 OZ&J'Y  
appendix                                          附录，附表 n*CH,fih:  
applicable                                         适用的 g)!B};AA  
applicable laws and regulations                 适用的法规 wg^#S  
application systems                                  应用系统 r|:|\"Yk  
apply consistently                              一贯地执行，一贯地实施 #R"9(Q&  
appropriate                                       适当的，合适的； ]G1{@r)  
征用，挪用 7]d396%  
appropriate authorization                          适当的授权 <oI{:KH  
appropriateness of audit evidence                    审计证据的适当性 l^:m!SA _  
approval                                    批准，核准 "u Xl  
assertion                                    (会计报表上的)认定；确认 WSn^P~vC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bRJYw6oA<  
asset                                                 资产，财产 yTz@q>6s-  
asset restructuring                             资产重组 "BK'<j^q  
assignment of duties                                 职责的划分 \2U^y4K.  
assistant                                     助理，助理人员 YM 0f_G=
 
associated company                                 联属公司，联营公司 Pr{?A]dQ  
association                                        联合，结合；协会，社团 N)lzX X  
assumption                                       假设，假定 oR5hMu;j+  
at a given date                                         在某一特定时日 dD1`[%  
attestation                                         鉴证，公证 O}MY:6Pe  
attestation service                             鉴证服务 as)2ny!u  
audit adjustment                                审计调整 `i8osX[&p  
audit areas                                        审计领域 =2s5>Oz+  
audit conclusion                                审计结论 1B+MCt4  
audit effectiveness                             审计效果 Rs_@L}U..  
audit efficiency                                  审计效率 =#&K\  
audit engagement letter                      审计业务约定书 lzB y;i  
audit evidence                                          审计证据 >{~W"  
audit fee                                    审计费 Vg#s  
audit files                                          审计档案 J<p<5):R;  
audit findings                                     审计中发现的事项 $B7<1{<=W  
audit implementation stage                        审计实施阶段 @(Jc
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audit mark                                        审计标识 sD1L 
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audit materiality                                 审计重要性 muQH!Q  
audit method                                     审计方法 _YWw7q  
audit objective                                         审计目标，审计目的 H;k
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audit of financial statements                      会计报表审计，财务报表审计 7fLLV2  
audit opinion                                     审计意见 ;tf1#6{  
audit period                                      被审计期间，被审计年度 9hHQWv7TgK  
audit plan                                          审计计划 )@Z J3l.  
audit planning                                    编制审计计划，制定审计计划，审计计划 }e6Ta_Z~  
audit planning stage                                  审计计划阶段 @BbZ(cZ*  
audit procedure                                审计程序 X, <
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audit programme                               审计程序表，具体审计计划 ZO2u[HSO>  
audit report                                       审计报告 j?i Ur2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TgSU}Mf)a  
audit report with a qualified opinion                 有保留意见的审计报告 9qI UBHe  
audit report with an adverse opinion                否定意见的审计报告 c ^G\w+_  
audit report with dual dates                      双重日期审计报告 xgrk>Fb|R  
audit reporting stage                                 审计报告阶段 p/:)Z_  
audit responsibility                                   审计责任 <P'^olQ  
audit results                                      审计结果 F8;M+
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audit risk                                          审计风险 Nv,[E+a2  
audit sampling                                          审计抽样 r42[pi]F  
audit sampling techniques                         审计抽样方法，审计抽样技术 _U1~^ucV  
audit strategies                                  审计策略 /R^HRzTO  
audit summary                                         审计总结，审计小结 F@kOj*5,[  
audit team                                         审计小组 *DLv$/(0  
audit test                                    审计测试 jC*(ZF1B  
audit trail                                          审计轨迹 Bz_['7D  
audit work                                        审计工作 COOazXtW  
audit working paper                                 审计工作底稿 Dj
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audited financial statement                        审计会计报表，已审计财务报表 D7X-|`kH  
Auditing Guidelines (the～)                      审计规范指南 qBpv[m  
auditing standards                             审计准则 XLwbA4ORq  
audit-oriented working paper                          (审计)业务类工作底稿 g:q+.6va"  
authorisation                                     授权 7OS\j>hb~  
authorisation of transaction                       交易的授权 NZe3 m  
availability                                         可获得性 yc+#
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balance                                      余额；差额；平衡 d0>V^cB'?  
balance sheet                                    资产负债表 b+'G^!JR  
bank                                                 银行 Bg-C:Ok2'  
bank account                                    银行账户，银行户头 qDM/ 6xO  
bank statement                                 银行对账单 oB-&ma[ZS  
barter transaction                              易货交易，以物换物交易 #-'=)l}i1A  
basis of audit                                    审计依据 .bB_f7TH.  
basis of preparation                                (会计报表的)编制基础 FZ #ngrT  
book of account                               账目，账簿 t^Aios~F  
borrowing                                         借款，贷款，借债 h.%VWsAO7  
branch                                              分支，分支机构，分店 vPR1 TMi>  
brought forward                                (账户余额等的)承上年，承上期，承上页 25l
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budget                                              预算 +%>s\W+?]  
building                                      建筑物；大楼 si/F\NDT
 
business conditions                                  业务情况，经营情况 Mw?nIIu(@  
business licence                               (企业等的)营业执照 v>c[wg9P  
business relation                                业务关系 =3{h9
  
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