[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 !J{[XT  
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审计词汇英汉对照 %M8Q6  
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ability to continue as a going concern               持续经营能力 {A , w%  
acceptability                                     可接受性，可接受程度 ##mBO
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acceptable level of detection risk                     检查风险的可接受水平 N;}X$b5Y @  
acceptance of engagement                       接受委托 >OjK0jiPf  
accepting the engagement for the first time              首次接受委托 2p 7;v7)y  
access to asset                                         对资产的接触 7rGp^  
according to                                     根据，依据，依照 4wEkxCWp/  
account balance                                账户余额 2t?>0)*m  
account for                                       对……进行会计处理，核算；解释 6Qz=g t%I=  
accounting                                        会计，会计学 `GY]JVW  
accounting advisory serve                        会计咨询服务 9MQwc  
accounting firm                                 会计师事务所 Dcs O~mg  
accounting information                      会计信息，会计资料 +yk0ez  
accounting period                             会计期间 &h6 `hP_  
accounting policies                                   会计政策 7NvRZ!  
accounting professional bodies                 会计职业组织，会计职业团体 >8vq`,e  
accounting records                                   会计记录 +>u 8r&Jw.  
accounting responsibility                           会计责任 6y?uH;SL  
accounting service                             会计服务 A+\rGVNH'S  
accounting standards                                会计准则 ,ag* /  
Accounting Standards for Business Enterprises       企业会计准则 $kR%G{j 4  
accounting system                             会计系统 &!'R'{/?X  
accounting treatment                                会计处理 mL;oR4{  
accuracy                                    准确性，精确性 `t Ks|GQf  
additional audit procedures                      追加审计程序 C4-%|+Q i  
addressee                                         收件人，收信人 DmB?.l-  
Administration of State-owned Assets  (the～)     国有资产管理局 |x _jpR  
administrative laws and regulations                 行政法规 2*n~r   
adverse impact                                 不利影响，负面影响 *'{9(Oj  
adverse opinion                                反对意见 v`7~#Avhz  
advisory group                                  咨询组，顾问组 Fy6Lz.baB  
agency fee                                        代理费，代理费用 (Nf!E[}Z  
aggregate                                          总计，合计为…… iM8l,Os]<f  
alternation of document and record                 变造文件和记录 ?AI`,*^  
alternative audit procedures                      替代审计程序，备选审计程序 s!F8<:FRJD  
amend                                              修改，修订 Eh9{n,5-  
amortisation                                      摊销 Vm I Afe  
analytical capacity                             分析能力 +j8-l-o  
analytical procedures                               分析性程序 n5fc_N/8O=  
annual financial statements                        年度会计报表，年度财务报表 Z)u_2e  
appendix                                          附录，附表 ^8?px&B y:  
applicable                                         适用的 8KdcU[w]  
applicable laws and regulations                 适用的法规 [8WG  
application systems                                  应用系统 e> uq/|.!  
apply consistently                              一贯地执行，一贯地实施 ^O"o-3dte  
appropriate                                       适当的，合适的； pYUQSsqC  
征用，挪用 g+4x  
appropriate authorization                          适当的授权 N{Pa&/V  
appropriateness of audit evidence                    审计证据的适当性 "p>kiNu  
approval                                    批准，核准 uF D  
assertion                                    (会计报表上的)认定；确认 h b)8
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m'ZxmsFo  
asset                                                 资产，财产 zItGoJu  
asset restructuring                             资产重组 #Qu|9Q[QH  
assignment of duties                                 职责的划分 (~PT(B?  
assistant                                     助理，助理人员 es$<Vkbp  
associated company                                 联属公司，联营公司 1n>AN.nI  
association                                        联合，结合；协会，社团 og*ti!Z  
assumption                                       假设，假定 `@<)#9'A  
at a given date                                         在某一特定时日 5
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attestation                                         鉴证，公证 B/JMH 1r  
attestation service                             鉴证服务 }[;r-5}  
audit adjustment                                审计调整 Y)AHM0;g  
audit areas                                        审计领域 *44E'Dxv  
audit conclusion                                审计结论  (S&D  
audit effectiveness                             审计效果 `]/0& S  
audit efficiency                                  审计效率 O uPfB  
audit engagement letter                      审计业务约定书 3#`Sk`z<  
audit evidence                                          审计证据 *E/CNMn=E  
audit fee                                    审计费 ^/$U(4  
audit files                                          审计档案 e~6>8YO+7j  
audit findings                                     审计中发现的事项 ?y~"\iP  
audit implementation stage                        审计实施阶段 -x>2Wb~%  
audit mark                                        审计标识 7VfPS5se  
audit materiality                                 审计重要性 #<-%%  
audit method                                     审计方法 S\2@~*{-
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audit objective                                         审计目标，审计目的 M&
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audit of financial statements                      会计报表审计，财务报表审计 Tx$bg(  
audit opinion                                     审计意见 +3R/g@n  
audit period                                      被审计期间，被审计年度 |q\Rvt$d  
audit plan                                          审计计划 *!}bU`  
audit planning                                    编制审计计划，制定审计计划，审计计划 94[8~_{fG  
audit planning stage                                  审计计划阶段 t"&qaG{  
audit procedure                                审计程序 9_%??@^>  
audit programme                               审计程序表，具体审计计划 <x:^w'V_b  
audit report                                       审计报告 6k ]+DbT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d!4:nvKx  
audit report with a qualified opinion                 有保留意见的审计报告 R)]+>M-.  
audit report with an adverse opinion                否定意见的审计报告 mk3,ke8  
audit report with dual dates                      双重日期审计报告 Okd7ua-f  
audit reporting stage                                 审计报告阶段 F||oSJrI  
audit responsibility                                   审计责任 >Qs{LEsLb  
audit results                                      审计结果 8iUKG  
audit risk                                          审计风险  KzZRFEA_  
audit sampling                                          审计抽样 U1=\ `)u;  
audit sampling techniques                         审计抽样方法，审计抽样技术 /t _QA  
audit strategies                                  审计策略 lnrs4s Km  
audit summary                                         审计总结，审计小结 }Y3*X:i7  
audit team                                         审计小组 (ZD~Q_O-  
audit test                                    审计测试 p$,ZYF~  
audit trail                                          审计轨迹 *V@t]d$=#  
audit work                                        审计工作 %Lfy!]Ru  
audit working paper                                 审计工作底稿 @`rC2-V  
audited financial statement                        审计会计报表，已审计财务报表 " 8g\UR"[  
Auditing Guidelines (the～)                      审计规范指南 g_(O7  
auditing standards                             审计准则 WWVQJ{,}  
audit-oriented working paper                          (审计)业务类工作底稿 7n'Ww= ttI  
authorisation                                     授权 S2~im?^21  
authorisation of transaction                       交易的授权 slG%o5|m  
availability                                         可获得性 cg}lF9;d  
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balance                                      余额；差额；平衡 fa
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balance sheet                                    资产负债表 3 E!F8GZ  
bank                                                 银行 >d ^DN;p  
bank account                                    银行账户，银行户头 F Xp_`9.zH  
bank statement                                 银行对账单 'LLpP#(  
barter transaction                              易货交易，以物换物交易 1,pPLc(  
basis of audit                                    审计依据 cwI3 ANV  
basis of preparation                                (会计报表的)编制基础 S1_):JvV  
book of account                               账目，账簿 v2f|%i;tq  
borrowing                                         借款，贷款，借债 tjcG^m} _  
branch                                              分支，分支机构，分店 *XluVochrb  
brought forward                                (账户余额等的)承上年，承上期，承上页 g"X!&$
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budget                                              预算 $`"$ZI6[  
building                                      建筑物；大楼 O|0,= 5  
business conditions                                  业务情况，经营情况 Jr,**,wA  
business licence                               (企业等的)营业执照 )*
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business relation                                业务关系 C9nCSbGMY{  
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