[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 vrkY7L3\  
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审计词汇英汉对照 p;O%W
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ability to continue as a going concern               持续经营能力 .T| }rB<c  
acceptability                                     可接受性，可接受程度 (N7uaZ?Z  
acceptable level of detection risk                     检查风险的可接受水平 an"&'D}U  
acceptance of engagement                       接受委托 `*C=R  _  
accepting the engagement for the first time              首次接受委托 ,`@pi@ <"#  
access to asset                                         对资产的接触 MUO<o  
according to                                     根据，依据，依照 Y`;}w}EcgR  
account balance                                账户余额 n
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account for                                       对……进行会计处理，核算；解释 [3Pp NCY  
accounting                                        会计，会计学 ghk=` !yKw  
accounting advisory serve                        会计咨询服务 IS2cU'  
accounting firm                                 会计师事务所 Fx9-A8oIR  
accounting information                      会计信息，会计资料 i
%hCV o  
accounting period                             会计期间 @5Xo2}o-Q  
accounting policies                                   会计政策 \N,ox(f?gW  
accounting professional bodies                 会计职业组织，会计职业团体 l~c[}wv  
accounting records                                   会计记录 l<6u@,%s  
accounting responsibility                           会计责任 LeKovt%  
accounting service                             会计服务 CXa[%{[n  
accounting standards                                会计准则 M/zO|-j&  
Accounting Standards for Business Enterprises       企业会计准则 b 7U
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accounting system                             会计系统 rUiYR]mV  
accounting treatment                                会计处理 o).deP s-  
accuracy                                    准确性，精确性 &Y]'
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additional audit procedures                      追加审计程序 OtG\Uw8  
addressee                                         收件人，收信人 0MG>77  
Administration of State-owned Assets  (the～)     国有资产管理局 I;(3)^QH#  
administrative laws and regulations                 行政法规 (|gQ i{8  
adverse impact                                 不利影响，负面影响 $></%S2g  
adverse opinion                                反对意见 o NtFYY  
advisory group                                  咨询组，顾问组 B,%Vy!o  
agency fee                                        代理费，代理费用 "-J5!y*,Y  
aggregate                                          总计，合计为…… bSB%hFp=Cp  
alternation of document and record                 变造文件和记录 sV\_DP/l  
alternative audit procedures                      替代审计程序，备选审计程序 oBzl=N3<  
amend                                              修改，修订 fab'\|Y   
amortisation                                      摊销 =BJe)!b  
analytical capacity                             分析能力 +iVEA(0&$  
analytical procedures                               分析性程序 p3Sh%=HE'  
annual financial statements                        年度会计报表，年度财务报表 N[%u>!  
appendix                                          附录，附表 w5@5"M  
applicable                                         适用的 8y;Rw#Dz  
applicable laws and regulations                 适用的法规 ~>2uRjvkwB  
application systems                                  应用系统 Ei;tfB  
apply consistently                              一贯地执行，一贯地实施 0> f!S` *  
appropriate                                       适当的，合适的； 8bIP"!=*W  
征用，挪用 {o=?@$6C  
appropriate authorization                          适当的授权 A
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appropriateness of audit evidence                    审计证据的适当性 J2UQq7-y  
approval                                    批准，核准 zM'eqo>!c>  
assertion                                    (会计报表上的)认定；确认 Q;M\fBQO}&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !"<[&  
asset                                                 资产，财产 ?t#wK}d.  
asset restructuring                             资产重组 &V"o
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assignment of duties                                 职责的划分 oMh$:jR$
 
assistant                                     助理，助理人员 ~+q1g[6  
associated company                                 联属公司，联营公司 Sh n,JmR  
association                                        联合，结合；协会，社团 $.G 7Vt  
assumption                                       假设，假定 1!#85SMx  
at a given date                                         在某一特定时日 @/2Kfr  
attestation                                         鉴证，公证 gQ1obT"|  
attestation service                             鉴证服务 hHs/Qtq  
audit adjustment                                审计调整 YeH!v, >  
audit areas                                        审计领域 ?jx]%n fV  
audit conclusion                                审计结论 [
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audit effectiveness                             审计效果 f5jl$H.  
audit efficiency                                  审计效率 91-bz^=xO  
audit engagement letter                      审计业务约定书 +7Ws`qhEe  
audit evidence                                          审计证据 u v%Q5O4  
audit fee                                    审计费 >lI7]hbIs  
audit files                                          审计档案 U|^xr~q!f-  
audit findings                                     审计中发现的事项 jHLs 5%  
audit implementation stage                        审计实施阶段 %@$UIO,(  
audit mark                                        审计标识 d ,<ni"  
audit materiality                                 审计重要性 %,>z`D,Hg  
audit method                                     审计方法 lqzt[zgN  
audit objective                                         审计目标，审计目的 lu8G$EQI  
audit of financial statements                      会计报表审计，财务报表审计 FG?
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audit opinion                                     审计意见 kfy!T rf  
audit period                                      被审计期间，被审计年度 4S_ -9&z  
audit plan                                          审计计划 1{}p_"s>  
audit planning                                    编制审计计划，制定审计计划，审计计划 Jt~Ivn,  
audit planning stage                                  审计计划阶段 \Mf>X\}  
audit procedure                                审计程序 YQVo7"`%  
audit programme                               审计程序表，具体审计计划 .`or^`X3  
audit report                                       审计报告 d2\!tJm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L/3A g* ]  
audit report with a qualified opinion                 有保留意见的审计报告 |tXA$}"L8  
audit report with an adverse opinion                否定意见的审计报告 x4_
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audit report with dual dates                      双重日期审计报告 2HbnE&  
audit reporting stage                                 审计报告阶段 Rr) 5[  
audit responsibility                                   审计责任 o)`PSw=  
audit results                                      审计结果 g \mE  
audit risk                                          审计风险 eP{srP3 9  
audit sampling                                          审计抽样 , X5.|9  
audit sampling techniques                         审计抽样方法，审计抽样技术 @W,jy$U  
audit strategies                                  审计策略 MP]<m7669*  
audit summary                                         审计总结，审计小结 m</m9h8  
audit team                                         审计小组 {U4!sJSl1  
audit test                                    审计测试 w.qtSW6M+  
audit trail                                          审计轨迹 FD=% 4#|  
audit work                                        审计工作 i'~-\F!  
audit working paper                                 审计工作底稿 $|4@Zx4vf  
audited financial statement                        审计会计报表，已审计财务报表 Ufr@j` *  
Auditing Guidelines (the～)                      审计规范指南 rd < m:r  
auditing standards                             审计准则 )^(*B6;z5  
audit-oriented working paper                          (审计)业务类工作底稿 Sp`l>BL  
authorisation                                     授权 eJDZ|$  
authorisation of transaction                       交易的授权 }=R]<`Sj.j  
availability                                         可获得性 ]a3$hAcj6"  
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balance                                      余额；差额；平衡 1gI7$y+?  
balance sheet                                    资产负债表 D9rQ%|}S  
bank                                                 银行 JK,MK|  
bank account                                    银行账户，银行户头 5Xy(za  
bank statement                                 银行对账单 ' jciX]g  
barter transaction                              易货交易，以物换物交易 *k?:k78L  
basis of audit                                    审计依据 -4Qub{Uym  
basis of preparation                                (会计报表的)编制基础 d^=BXCoC  
book of account                               账目，账簿 u?').c4  
borrowing                                         借款，贷款，借债 =H95?\}T[  
branch                                              分支，分支机构，分店 H MOIU d  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?%kgfw@)  
budget                                              预算 h]7_ N,  
building                                      建筑物；大楼 Dy08.Sss  
business conditions                                  业务情况，经营情况 Vaxg  
business licence                               (企业等的)营业执照 g[xoS\d  
business relation                                业务关系 kk4 |4  
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