[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 !pG_MO  
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审计词汇英汉对照 Qg' {RAV8  
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ability to continue as a going concern               持续经营能力 y?*4SLy
 
acceptability                                     可接受性，可接受程度 UgjY  
acceptable level of detection risk                     检查风险的可接受水平 XlHt(d0h
 
acceptance of engagement                       接受委托 )Me$BK>  
accepting the engagement for the first time              首次接受委托 O0Sk?uJ<  
access to asset                                         对资产的接触 o9#8q_D9  
according to                                     根据，依据，依照 t?<pyw $  
account balance                                账户余额 qKL mL2O  
account for                                       对……进行会计处理，核算；解释 i$:QOMA  
accounting                                        会计，会计学 |Xv]s61  
accounting advisory serve                        会计咨询服务 wtpz ef=  
accounting firm                                 会计师事务所 >^q7:x\  
accounting information                      会计信息，会计资料 c1L0#L/F6"  
accounting period                             会计期间 (np60mX<  
accounting policies                                   会计政策 x\MzMQ#Bf  
accounting professional bodies                 会计职业组织，会计职业团体 }:2GD0Ru  
accounting records                                   会计记录 !H[K"7w  
accounting responsibility                           会计责任 F2#s^4Ii  
accounting service                             会计服务 ^B`*4  
accounting standards                                会计准则 !<2%N3l  
Accounting Standards for Business Enterprises       企业会计准则 jdWA)N}kDG  
accounting system                             会计系统 0k\BE\PQk  
accounting treatment                                会计处理 {,`)  
accuracy                                    准确性，精确性 u>W:SM  
additional audit procedures                      追加审计程序 (^4V]N&  
addressee                                         收件人，收信人 D?:AHj%gW  
Administration of State-owned Assets  (the～)     国有资产管理局 ql_GN[c/  
administrative laws and regulations                 行政法规 b6y/o48  
adverse impact                                 不利影响，负面影响 u~y0H  
adverse opinion                                反对意见 vjz*B$  
advisory group                                  咨询组，顾问组 J;A wC>N  
agency fee                                        代理费，代理费用 +#a_Y  
aggregate                                          总计，合计为…… o+j~~P  
alternation of document and record                 变造文件和记录 Sdn4y(&TP  
alternative audit procedures                      替代审计程序，备选审计程序 PH]/*LEj  
amend                                              修改，修订 G&2`c\u{  
amortisation                                      摊销 ,q|;`?R;  
analytical capacity                             分析能力 py8)e7gX=  
analytical procedures                               分析性程序 -cqR]'u  
annual financial statements                        年度会计报表，年度财务报表 a(BEm_l3  
appendix                                          附录，附表 \2Atm,#4  
applicable                                         适用的 +P5\N,,7R  
applicable laws and regulations                 适用的法规 K[~fpQGbV1  
application systems                                  应用系统 48 n5Y~YS  
apply consistently                              一贯地执行，一贯地实施 wq@{85  
appropriate                                       适当的，合适的； C0> Z<z  
征用，挪用 1U(P0$C  
appropriate authorization                          适当的授权 B{ptP4As-  
appropriateness of audit evidence                    审计证据的适当性 V+'C71-P  
approval                                    批准，核准 .lt|$["  
assertion                                    (会计报表上的)认定；确认 ;VI/iwg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EFqYEDXW  
asset                                                 资产，财产 2Sg^SZFH+o  
asset restructuring                             资产重组 H;.${u^lhd  
assignment of duties                                 职责的划分 BhcTPQsW  
assistant                                     助理，助理人员 @j/|U04_Z  
associated company                                 联属公司，联营公司 f%2>pQTq@)  
association                                        联合，结合；协会，社团 Z>)M{25  
assumption                                       假设，假定 Q]v><  
at a given date                                         在某一特定时日 S_ELV#X  
attestation                                         鉴证，公证 UcI;(Va  
attestation service                             鉴证服务 &}q ;,"  
audit adjustment                                审计调整 Pv#>j\OR&  
audit areas                                        审计领域 gf\F%VmSN  
audit conclusion                                审计结论 &oXN*$/dlJ  
audit effectiveness                             审计效果 e#/SFI0m  
audit efficiency                                  审计效率 dbG5Cf#K\  
audit engagement letter                      审计业务约定书 {dF_=`.  
audit evidence                                          审计证据 )] C"r_  
audit fee                                    审计费 94CHxv  
audit files                                          审计档案 zlhHSyK  
audit findings                                     审计中发现的事项 c ?(X(FQ  
audit implementation stage                        审计实施阶段 Y$\c_#/]  
audit mark                                        审计标识 [d^ [Y:I'\  
audit materiality                                 审计重要性 {
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audit method                                     审计方法 }
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audit objective                                         审计目标，审计目的 n&N>$c,T27  
audit of financial statements                      会计报表审计，财务报表审计 xb22:  
audit opinion                                     审计意见 abgAUg)  
audit period                                      被审计期间，被审计年度 KW 78J~u+  
audit plan                                          审计计划 4/J"}S  
audit planning                                    编制审计计划，制定审计计划，审计计划 _Q = h3(ZI  
audit planning stage                                  审计计划阶段 ZKp9k6  
audit procedure                                审计程序 ,}jey72/k  
audit programme                               审计程序表，具体审计计划 Rxfhk,I  
audit report                                       审计报告 j+6`nN7L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D%%@+3a  
audit report with a qualified opinion                 有保留意见的审计报告 ^|j @' @L  
audit report with an adverse opinion                否定意见的审计报告 YM<F7tp4  
audit report with dual dates                      双重日期审计报告 +{dJGPoY]p  
audit reporting stage                                 审计报告阶段 !0DOj["  
audit responsibility                                   审计责任 *< ?~  
audit results                                      审计结果 >5c38D7k)  
audit risk                                          审计风险 z1vSt[s  
audit sampling                                          审计抽样 P3op1/Np  
audit sampling techniques                         审计抽样方法，审计抽样技术 Vu1swq)l  
audit strategies                                  审计策略 p/WE[8U  
audit summary                                         审计总结，审计小结 u`~,`z^{n  
audit team                                         审计小组 8^2E77s4U  
audit test                                    审计测试 k,0lA#>  
audit trail                                          审计轨迹 ,\^RyHg  
audit work                                        审计工作 .jK,6't^  
audit working paper                                 审计工作底稿 3U
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audited financial statement                        审计会计报表，已审计财务报表 1 h,m  
Auditing Guidelines (the～)                      审计规范指南 iQ#dWxw4  
auditing standards                             审计准则 ]~d!<x#+  
audit-oriented working paper                          (审计)业务类工作底稿 f C_H0h3  
authorisation                                     授权 c)B <
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authorisation of transaction                       交易的授权 kBr?Q  
availability                                         可获得性 sOb=+u$$9  
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balance                                      余额；差额；平衡 U%u%_{
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balance sheet                                    资产负债表 S>nf]J`  
bank                                                 银行 Wa!}$q+  
bank account                                    银行账户，银行户头 *h)|Ks  
bank statement                                 银行对账单 j3&tXZ;F  
barter transaction                              易货交易，以物换物交易 !'f.g|a  
basis of audit                                    审计依据 }]!?t~5*  
basis of preparation                                (会计报表的)编制基础 -(1Gm U5v(  
book of account                               账目，账簿 C $*#<<G  
borrowing                                         借款，贷款，借债 gl>%ADOB@  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 _<m yM2z  
budget                                              预算 U{?#W  
building                                      建筑物；大楼 E*G{V j  
business conditions                                  业务情况，经营情况 Zy&?.d[z  
business licence                               (企业等的)营业执照 6)j /"9oY  
business relation                                业务关系 v FW g0 $,  
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