[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 WNkAI9B  
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审计词汇英汉对照 V1R=`  
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ability to continue as a going concern               持续经营能力 &gc8"B@V  
acceptability                                     可接受性，可接受程度 Y21,!$4gb  
acceptable level of detection risk                     检查风险的可接受水平 hw`+,_ g  
acceptance of engagement                       接受委托 1Yt;1k'  
accepting the engagement for the first time              首次接受委托 sa\v9  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 YQ>P{I%J  
account balance                                账户余额 `Q!|/B  
account for                                       对……进行会计处理，核算；解释 J~z;sTR  
accounting                                        会计，会计学 m ys5B}  
accounting advisory serve                        会计咨询服务 V}732?Jy  
accounting firm                                 会计师事务所 1-@.[VI  
accounting information                      会计信息，会计资料 Ba/Z<1)  
accounting period                             会计期间 z
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accounting policies                                   会计政策 0dhJ# [
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accounting professional bodies                 会计职业组织，会计职业团体 \M>+6m
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accounting records                                   会计记录 ^n5[pF}Gw  
accounting responsibility                           会计责任 =~YmM<
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accounting service                             会计服务 E?|"?R,,,  
accounting standards                                会计准则 i][7S mN  
Accounting Standards for Business Enterprises       企业会计准则 Mf0g)X}1  
accounting system                             会计系统 SJ1 1LF3)  
accounting treatment                                会计处理 ['pk/h  
accuracy                                    准确性，精确性 ocwRU0+j  
additional audit procedures                      追加审计程序 pfW0)V1t  
addressee                                         收件人，收信人 620y[iiK$  
Administration of State-owned Assets  (the～)     国有资产管理局 )f4D2c&VE  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 TRG(W^<F  
adverse opinion                                反对意见  N7j  
advisory group                                  咨询组，顾问组 -A}*Aa'\  
agency fee                                        代理费，代理费用  }9fH`C/m  
aggregate                                          总计，合计为…… ?4=8z8((!  
alternation of document and record                 变造文件和记录 >'eOzMBn  
alternative audit procedures                      替代审计程序，备选审计程序 Y
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amend                                              修改，修订 U6qv8*~
  
amortisation                                      摊销 c8mcJAc  
analytical capacity                             分析能力 EzY?=<Y(  
analytical procedures                               分析性程序 &)L2a)  
annual financial statements                        年度会计报表，年度财务报表 JDVMq=ui  
appendix                                          附录，附表 Q[i /]  
applicable                                         适用的 42LlR 0  
applicable laws and regulations                 适用的法规 j(G}4dib  
application systems                                  应用系统 6~\z]LZ  
apply consistently                              一贯地执行，一贯地实施 -}k'a{sj=  
appropriate                                       适当的，合适的； 2A@9jl s  
征用，挪用 "iE9X.6NMu  
appropriate authorization                          适当的授权 <Ft6d
  
appropriateness of audit evidence                    审计证据的适当性 e47JLW&b  
approval                                    批准，核准 ~*D)L '`2M  
assertion                                    (会计报表上的)认定；确认 rAD5n,M]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vrXmzq  
asset                                                 资产，财产 B?c9cS5Mj  
asset restructuring                             资产重组 U:>'^tkp  
assignment of duties                                 职责的划分 ^z3-$98=A  
assistant                                     助理，助理人员 Kg&{
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associated company                                 联属公司，联营公司 wzB*M}3  
association                                        联合，结合；协会，社团 _)Uw-vhQiT  
assumption                                       假设，假定 &9\z!r6mc  
at a given date                                         在某一特定时日 J=>?D@K  
attestation                                         鉴证，公证 ^a|$z$spf  
attestation service                             鉴证服务 CtVY;eG  
audit adjustment                                审计调整 (A?{6  
audit areas                                        审计领域 7\d{F)7E  
audit conclusion                                审计结论 VtF^; f  
audit effectiveness                             审计效果 |jm|/{lc  
audit efficiency                                  审计效率 Z
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audit engagement letter                      审计业务约定书 ]aq!@rDX  
audit evidence                                          审计证据 9Qp39(l:  
audit fee                                    审计费 hb9X<N+p  
audit files                                          审计档案 ke|v|@  
audit findings                                     审计中发现的事项 UC^&& 2maI  
audit implementation stage                        审计实施阶段 8WV1OIL  
audit mark                                        审计标识 Q^/5hA  
audit materiality                                 审计重要性 vTjgW?9  
audit method                                     审计方法 ,.tT9? m  
audit objective                                         审计目标，审计目的 evPr~_  
audit of financial statements                      会计报表审计，财务报表审计 "s2?cQv{#  
audit opinion                                     审计意见 NAhV8  
audit period                                      被审计期间，被审计年度 8 f%@:}H  
audit plan                                          审计计划 $*K
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audit planning                                    编制审计计划，制定审计计划，审计计划 |x["fWK  
audit planning stage                                  审计计划阶段 rq9{m (
  
audit procedure                                审计程序 ?GU/Rf!H#  
audit programme                               审计程序表，具体审计计划 #(
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audit report                                       审计报告 ?UQVmE&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Mm-FdP m  
audit report with a qualified opinion                 有保留意见的审计报告 sj2v*tFb  
audit report with an adverse opinion                否定意见的审计报告 CmR n  
audit report with dual dates                      双重日期审计报告 xBU\$ ToC  
audit reporting stage                                 审计报告阶段 Y+<C[Fiq  
audit responsibility                                   审计责任 uOc>~ITPS  
audit results                                      审计结果 %([$v6 y  
audit risk                                          审计风险 nul?5{z@  
audit sampling                                          审计抽样 C<fWDLwYqV  
audit sampling techniques                         审计抽样方法，审计抽样技术 %Rr!I:[ $  
audit strategies                                  审计策略 Y32F{ z  
audit summary                                         审计总结，审计小结  \v]}  
audit team                                         审计小组  m3 ;  
audit test                                    审计测试 Y\BB;"x1  
audit trail                                          审计轨迹 y#HD1SZ  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 v83uGEq(  
audited financial statement                        审计会计报表，已审计财务报表 E!Hq%L!/  
Auditing Guidelines (the～)                      审计规范指南 +,7dj:0S  
auditing standards                             审计准则 wQ!~c2a<8  
audit-oriented working paper                          (审计)业务类工作底稿 3/:O8H  
authorisation                                     授权 gB&]kHLO  
authorisation of transaction                       交易的授权 *jGB/ y  
availability                                         可获得性 E xKH%I  
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balance                                      余额；差额；平衡 <qZXpQ#  
balance sheet                                    资产负债表 Ql%7wrK  
bank                                                 银行 ^j';4'  
bank account                                    银行账户，银行户头 \l{*1lQ`  
bank statement                                 银行对账单 NmST1pMk  
barter transaction                              易货交易，以物换物交易 Ol9U^  
basis of audit                                    审计依据 [ar:zlV8  
basis of preparation                                (会计报表的)编制基础 *)ed(+b  
book of account                               账目，账簿 =b32E^z,  
borrowing                                         借款，贷款，借债 V|}9d:&O  
branch                                              分支，分支机构，分店 G6JyAC
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brought forward                                (账户余额等的)承上年，承上期，承上页 T;GBZR%  
budget                                              预算 yt>Pf<AI  
building                                      建筑物；大楼 3{Ze>yFE  
business conditions                                  业务情况，经营情况 ,.]e~O4R  
business licence                               (企业等的)营业执照 o}v #Df  
business relation                                业务关系 _4o2AS:j  
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