[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 6#P\DT  
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审计词汇英汉对照 1'tagv?  
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ability to continue as a going concern               持续经营能力 #@xSR:
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acceptability                                     可接受性，可接受程度 )%'
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acceptable level of detection risk                     检查风险的可接受水平 (.TkvUj`  
acceptance of engagement                       接受委托 d5$2*h{^v  
accepting the engagement for the first time              首次接受委托 (as'(+B  
access to asset                                         对资产的接触 m~Q]#r  
according to                                     根据，依据，依照 gAt[kW< n  
account balance                                账户余额 /rp.H'hC  
account for                                       对……进行会计处理，核算；解释 uJVu:E.
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accounting                                        会计，会计学 5qo^SiB.  
accounting advisory serve                        会计咨询服务 O 8#}2  
accounting firm                                 会计师事务所 Bs2.$~   
accounting information                      会计信息，会计资料 PGZ.\i  
accounting period                             会计期间 WbZ{) i  
accounting policies                                   会计政策 c$aTl9e  
accounting professional bodies                 会计职业组织，会计职业团体 '~i;g.n=}-  
accounting records                                   会计记录 GFd~..$  
accounting responsibility                           会计责任 x 8lgDO
 
accounting service                             会计服务 W70J2
 
accounting standards                                会计准则 Ql8E9~h  
Accounting Standards for Business Enterprises       企业会计准则 c|q!C0X[  
accounting system                             会计系统 {6Tw+/`P  
accounting treatment                                会计处理 p-n_ ">7  
accuracy                                    准确性，精确性 `c@KlL*!Q  
additional audit procedures                      追加审计程序 ]Hk8XT@Q+  
addressee                                         收件人，收信人 Hm2}xnY  
Administration of State-owned Assets  (the～)     国有资产管理局 DArEIt6Q  
administrative laws and regulations                 行政法规 A-gNfXP,D  
adverse impact                                 不利影响，负面影响 9hG)9X4  
adverse opinion                                反对意见 X;ef&n`U0  
advisory group                                  咨询组，顾问组 .&d]7@!qy  
agency fee                                        代理费，代理费用 4Fhiac  
aggregate                                          总计，合计为…… %m[
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alternation of document and record                 变造文件和记录 SpbOvY=>  
alternative audit procedures                      替代审计程序，备选审计程序 }Y\Ayl  
amend                                              修改，修订 aH<BqD[#  
amortisation                                      摊销 .QX|:]|n  
analytical capacity                             分析能力 hU=n>g>nx  
analytical procedures                               分析性程序 "orZje9AC  
annual financial statements                        年度会计报表，年度财务报表 l<  8RG@  
appendix                                          附录，附表 D&_Ir>"\  
applicable                                         适用的 rqk1 F~j|  
applicable laws and regulations                 适用的法规 xXQ#?::m  
application systems                                  应用系统 .zr2!}lB  
apply consistently                              一贯地执行，一贯地实施 h-`Jd>u"  
appropriate                                       适当的，合适的； R?3^
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征用，挪用 `?VtB!p@x=  
appropriate authorization                          适当的授权 =1g
  
appropriateness of audit evidence                    审计证据的适当性 e|Iylv[3  
approval                                    批准，核准 xEtzqP<]
 
assertion                                    (会计报表上的)认定；确认 X~XpX7d!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T'.U?G  
asset                                                 资产，财产 lVY`^pw?  
asset restructuring                             资产重组 nW2fB8yq  
assignment of duties                                 职责的划分 F-Mf~+=Dn  
assistant                                     助理，助理人员 P6w!r>?6N  
associated company                                 联属公司，联营公司 RE/'E?G  
association                                        联合，结合；协会，社团 l]RO'  
assumption                                       假设，假定 vwQ Y_J8  
at a given date                                         在某一特定时日 _ +Ww1f  
attestation                                         鉴证，公证 9?B}CCE<LR  
attestation service                             鉴证服务 8v)pPJr  
audit adjustment                                审计调整 'J~{8w,.  
audit areas                                        审计领域 INrl^P*  
audit conclusion                                审计结论 ,lSt}Lml  
audit effectiveness                             审计效果 dn/0>|5OF(  
audit efficiency                                  审计效率 p]=a:kd4J  
audit engagement letter                      审计业务约定书 i6wLM-.)  
audit evidence                                          审计证据 $h1`-=\7  
audit fee                                    审计费 (UWP=L1  
audit files                                          审计档案 # JHicx\8l  
audit findings                                     审计中发现的事项 kQ4-W9u  
audit implementation stage                        审计实施阶段 f?: o  
audit mark                                        审计标识 K~"uZa^s  
audit materiality                                 审计重要性 kzPHPERA]  
audit method                                     审计方法 K(RG:e~R0i  
audit objective                                         审计目标，审计目的 $I&DAGV0  
audit of financial statements                      会计报表审计，财务报表审计 HFYN(nz}[  
audit opinion                                     审计意见 @czNiWU"4;  
audit period                                      被审计期间，被审计年度 HNN,1MN  
audit plan                                          审计计划 5D0O.v  
audit planning                                    编制审计计划，制定审计计划，审计计划 1(0LX^%  
audit planning stage                                  审计计划阶段 b%<-(o/  
audit procedure                                审计程序 SSOF\  
audit programme                               审计程序表，具体审计计划 $%!'c# F  
audit report                                       审计报告 o= V
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 9`kxyh</  
audit report with a qualified opinion                 有保留意见的审计报告 wi/Fx =w  
audit report with an adverse opinion                否定意见的审计报告 W/COrgbW  
audit report with dual dates                      双重日期审计报告 BL1$~0  
audit reporting stage                                 审计报告阶段 *gMo(-tN   
audit responsibility                                   审计责任 ]5W|^%  
audit results                                      审计结果 l<I.;FN^9@  
audit risk                                          审计风险 U{(B)dFTH  
audit sampling                                          审计抽样 d*80eB9P  
audit sampling techniques                         审计抽样方法，审计抽样技术 6 $-Ex  
audit strategies                                  审计策略 Z 4,
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audit summary                                         审计总结，审计小结 3u+A/  
audit team                                         审计小组 %>^CD_[eO  
audit test                                    审计测试 q_PxmPE@3v  
audit trail                                          审计轨迹 xgV.<^  
audit work                                        审计工作 =\]5C  
audit working paper                                 审计工作底稿 x]o~ %h$  
audited financial statement                        审计会计报表，已审计财务报表 z0[_5Cm/  
Auditing Guidelines (the～)                      审计规范指南 k2 {*WF  
auditing standards                             审计准则 =`fJ  
audit-oriented working paper                          (审计)业务类工作底稿 C}grY5:  
authorisation                                     授权 /c3A>  
authorisation of transaction                       交易的授权 \IB@*_G  
availability                                         可获得性 e=$p(  
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balance                                      余额；差额；平衡 K(P2
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balance sheet                                    资产负债表 1fwjW 0t  
bank                                                 银行 I6?n>  
bank account                                    银行账户，银行户头 C-Y~T;53  
bank statement                                 银行对账单 {&Kck>C'  
barter transaction                              易货交易，以物换物交易 A/eZnsk  
basis of audit                                    审计依据 ,h1 z8.wD|  
basis of preparation                                (会计报表的)编制基础 >*/\Pg6^  
book of account                               账目，账簿 :t
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borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 #6O<!{PH6  
brought forward                                (账户余额等的)承上年，承上期，承上页 qRk&bF/  
budget                                              预算 =.197)e  
building                                      建筑物；大楼 [JI>e;l C:  
business conditions                                  业务情况，经营情况 [Q(FBoI|  
business licence                               (企业等的)营业执照 z|,YO6(L  
business relation                                业务关系 z8v]Kt&  
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