[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 GblA
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审计词汇英汉对照 fuW\bo3  
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ability to continue as a going concern               持续经营能力 i$Ul(?  
acceptability                                     可接受性，可接受程度 g>%o #P7  
acceptable level of detection risk                     检查风险的可接受水平 x>K Or,f  
acceptance of engagement                       接受委托 2Ah#<k-gC;  
accepting the engagement for the first time              首次接受委托 p T?}Kc  
access to asset                                         对资产的接触 cVv=*81\  
according to                                     根据，依据，依照 v&\Q8!r_  
account balance                                账户余额 <sbu;dQ`  
account for                                       对……进行会计处理，核算；解释 Q0sI(V#  
accounting                                        会计，会计学 Z-%\ <zT  
accounting advisory serve                        会计咨询服务 \doUTr R  
accounting firm                                 会计师事务所 ,)cM3n u  
accounting information                      会计信息，会计资料 SO/c}vnBB  
accounting period                             会计期间 H*n-_{h"t  
accounting policies                                   会计政策 &A Nf!*<\E  
accounting professional bodies                 会计职业组织，会计职业团体 )_90UwWpj  
accounting records                                   会计记录 aqZi:icFa  
accounting responsibility                           会计责任 9cbd~mM{  
accounting service                             会计服务 jVe1b1rt~3  
accounting standards                                会计准则 LBeF&sb6  
Accounting Standards for Business Enterprises       企业会计准则 e+7"/icK  
accounting system                             会计系统 [>I<#_
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accounting treatment                                会计处理 l:~/<`o  
accuracy                                    准确性，精确性 ;fTKfa  
additional audit procedures                      追加审计程序 tAd%#:K  
addressee                                         收件人，收信人 I9A~Ye 5O&  
Administration of State-owned Assets  (the～)     国有资产管理局 %6 zBSje  
administrative laws and regulations                 行政法规 ,&A7iO  
adverse impact                                 不利影响，负面影响 au(D66VO  
adverse opinion                                反对意见 v
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advisory group                                  咨询组，顾问组 <dWv?<o  
agency fee                                        代理费，代理费用 N{!i
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aggregate                                          总计，合计为…… ,Fl)^Gl8?  
alternation of document and record                 变造文件和记录 EU 6oQ  
alternative audit procedures                      替代审计程序，备选审计程序 2QcOR4_V  
amend                                              修改，修订 b
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amortisation                                      摊销 QO:!p5^:  
analytical capacity                             分析能力 |*xA8&/  
analytical procedures                               分析性程序 z|J_b"u4  
annual financial statements                        年度会计报表，年度财务报表 H7Rx>h_  
appendix                                          附录，附表 h+H%?:FX  
applicable                                         适用的 ! I:%0
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applicable laws and regulations                 适用的法规 s]0{a.Cpv  
application systems                                  应用系统 oSKXt}sh  
apply consistently                              一贯地执行，一贯地实施 xj)F55e?  
appropriate                                       适当的，合适的； O`kl\K*R7  
征用，挪用 e2Pcm_Ahv*  
appropriate authorization                          适当的授权 D/gw .XYL  
appropriateness of audit evidence                    审计证据的适当性 m])y.T  
approval                                    批准，核准 net@j#}j-  
assertion                                    (会计报表上的)认定；确认 B"w?;EeV.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wU36sCo  
asset                                                 资产，财产 Y5Bo|*b  
asset restructuring                             资产重组 `
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assignment of duties                                 职责的划分 u~:y\/Y6  
assistant                                     助理，助理人员 y14;%aQN  
associated company                                 联属公司，联营公司 |^I0dR/w:  
association                                        联合，结合；协会，社团 gs[uD5oo<  
assumption                                       假设，假定 k"%~"9  
at a given date                                         在某一特定时日 2zA4vZkbcw  
attestation                                         鉴证，公证 p4rL}Jm&  
attestation service                             鉴证服务 \:'/'^=#|  
audit adjustment                                审计调整 Rok7n1gW  
audit areas                                        审计领域 [
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audit conclusion                                审计结论 NNR`!Pty  
audit effectiveness                             审计效果 .VJMz4$] O  
audit efficiency                                  审计效率 8'[7 )
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audit engagement letter                      审计业务约定书 ^/>(6>S^M  
audit evidence                                          审计证据 i#/Jr=  
audit fee                                    审计费 \)904W5R  
audit files                                          审计档案 IPKbMlV#d  
audit findings                                     审计中发现的事项 9&2O9Nz6  
audit implementation stage                        审计实施阶段 X7MM2V  
audit mark                                        审计标识 U$.@]F4&  
audit materiality                                 审计重要性 ek\ xx  
audit method                                     审计方法 LmrfN?5  
audit objective                                         审计目标，审计目的 y2d CEmhY  
audit of financial statements                      会计报表审计，财务报表审计 10~k2{ Z  
audit opinion                                     审计意见 [({nj`  
audit period                                      被审计期间，被审计年度 }eU*( }<^  
audit plan                                          审计计划 kZ .gO  
audit planning                                    编制审计计划，制定审计计划，审计计划 7kLz[N6Ll  
audit planning stage                                  审计计划阶段 /{l$sBUL  
audit procedure                                审计程序 `2WFk8) F  
audit programme                               审计程序表，具体审计计划 t#})Awy^R  
audit report                                       审计报告 ]@c+]{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^ogt+6c  
audit report with a qualified opinion                 有保留意见的审计报告 286;=rN]*  
audit report with an adverse opinion                否定意见的审计报告 bHYy}weZ  
audit report with dual dates                      双重日期审计报告 LgU_LcoM*  
audit reporting stage                                 审计报告阶段 F#Ryu~,"  
audit responsibility                                   审计责任 8 +/rlHp  
audit results                                      审计结果 bdrg(d6  
audit risk                                          审计风险 %D34/=(X  
audit sampling                                          审计抽样 S(lO(gY  
audit sampling techniques                         审计抽样方法，审计抽样技术 z+wA rPxc  
audit strategies                                  审计策略 G@\1E+Ip  
audit summary                                         审计总结，审计小结 }O
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audit team                                         审计小组 +F` S>U  
audit test                                    审计测试 #e1>H1eU  
audit trail                                          审计轨迹 Wx}8T[A}  
audit work                                        审计工作 X1|njJGO1  
audit working paper                                 审计工作底稿 qp} Cqi  
audited financial statement                        审计会计报表，已审计财务报表 %QGC8Tz  
Auditing Guidelines (the～)                      审计规范指南 ]L $\ #  
auditing standards                             审计准则 ) 1f~ dR88  
audit-oriented working paper                          (审计)业务类工作底稿 RD
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authorisation                                     授权 ~s*)f.l  
authorisation of transaction                       交易的授权 NjScc%@y  
availability                                         可获得性 8 &LQzwa  
B Su7?;Oh/yI  
balance                                      余额；差额；平衡 _$YkM,  
balance sheet                                    资产负债表 =,=A,kI[;  
bank                                                 银行 Y'S%O/$  
bank account                                    银行账户，银行户头 ,t?B+$E  
bank statement                                 银行对账单 8@Q$'TT6}  
barter transaction                              易货交易，以物换物交易 R6.hA_ih  
basis of audit                                    审计依据 \BTODZ:h  
basis of preparation                                (会计报表的)编制基础 xp)sBM7A  
book of account                               账目，账簿 9G#n 0&wRJ  
borrowing                                         借款，贷款，借债 f!uwzHA`?  
branch                                              分支，分支机构，分店 Q800y??&J  
brought forward                                (账户余额等的)承上年，承上期，承上页 u(>^3PJ+  
budget                                              预算 ]"hFC<w  
building                                      建筑物；大楼 m@2QnA[4  
business conditions                                  业务情况，经营情况 '(f*2eE:  
business licence                               (企业等的)营业执照 Uw. `7b>B  
business relation                                业务关系 =JEv,ZGT3  
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