[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 >qnko9V  
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审计词汇英汉对照 TM%|'^)  
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ability to continue as a going concern               持续经营能力 &."iFe  
acceptability                                     可接受性，可接受程度 P3x8UR=fS  
acceptable level of detection risk                     检查风险的可接受水平 gb[5&>(#  
acceptance of engagement                       接受委托 oH97=>  
accepting the engagement for the first time              首次接受委托 y%"{I7
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access to asset                                         对资产的接触 W+I!q:p4H  
according to                                     根据，依据，依照 Ag-
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account balance                                账户余额 &6/[B_.  
account for                                       对……进行会计处理，核算；解释 xQ7l~O b  
accounting                                        会计，会计学 %~4M+r6T  
accounting advisory serve                        会计咨询服务 @LF,O}[2J  
accounting firm                                 会计师事务所 }T(D7|^R  
accounting information                      会计信息，会计资料 <sb~ ^B  
accounting period                             会计期间 ZgTW.<.%2  
accounting policies                                   会计政策 ` Fa~  
accounting professional bodies                 会计职业组织，会计职业团体 (S>C#A=E\  
accounting records                                   会计记录 <}C o Qz  
accounting responsibility                           会计责任 xQ f*  
accounting service                             会计服务 V'z1  
accounting standards                                会计准则 Ua
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Accounting Standards for Business Enterprises       企业会计准则 KLST\Ln:  
accounting system                             会计系统 0yk]o5a++  
accounting treatment                                会计处理 X8Bd3-B  
accuracy                                    准确性，精确性 p_RsU`[  
additional audit procedures                      追加审计程序 N
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addressee                                         收件人，收信人 .]8ZwAs=&  
Administration of State-owned Assets  (the～)     国有资产管理局 d[iQ`YW5  
administrative laws and regulations                 行政法规 b6,iZ+]  
adverse impact                                 不利影响，负面影响 Ouk^O}W6  
adverse opinion                                反对意见 zVViLUwG  
advisory group                                  咨询组，顾问组 lU8l}Ndz"  
agency fee                                        代理费，代理费用 .YtKS  
aggregate                                          总计，合计为…… ROH|PKb7  
alternation of document and record                 变造文件和记录 =Qy<GeY  
alternative audit procedures                      替代审计程序，备选审计程序 j`{?OYD  
amend                                              修改，修订 8SMxw~9$  
amortisation                                      摊销 0{
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analytical capacity                             分析能力 S\CCrje  
analytical procedures                               分析性程序 N=V==Dbu-  
annual financial statements                        年度会计报表，年度财务报表 ju8>:y8  
appendix                                          附录，附表 Yj&F;_~  
applicable                                         适用的 ;YaQB#GK%  
applicable laws and regulations                 适用的法规 y6g&Y.:o  
application systems                                  应用系统 xK>*yV  
apply consistently                              一贯地执行，一贯地实施 /J]5H  
appropriate                                       适当的，合适的； /!0=
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征用，挪用 &h}#HS>l  
appropriate authorization                          适当的授权 iDpSj!x/_  
appropriateness of audit evidence                    审计证据的适当性 pIc#L>{E  
approval                                    批准，核准 tR#OjkvX  
assertion                                    (会计报表上的)认定；确认 a1T'x~ '  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sU=H&D99  
asset                                                 资产，财产 pE`})/?\*  
asset restructuring                             资产重组 4S7v:1~xe  
assignment of duties                                 职责的划分 p/ ,=OaVU  
assistant                                     助理，助理人员 x`mG<Yt
 
associated company                                 联属公司，联营公司 dn&s*  
association                                        联合，结合；协会，社团 6,p nw  
assumption                                       假设，假定 ]}V<*f  
at a given date                                         在某一特定时日 M`0V~P`^  
attestation                                         鉴证，公证 =7?4eYHC  
attestation service                             鉴证服务 u^&^UxCA  
audit adjustment                                审计调整 4VHn  \  
audit areas                                        审计领域 R!HXhQ  
audit conclusion                                审计结论 E fqX y>W  
audit effectiveness                             审计效果 Q-(zwAaE
 
audit efficiency                                  审计效率 ,<.V7(|t)  
audit engagement letter                      审计业务约定书 @="Pn5<]C  
audit evidence                                          审计证据 ez7A4>
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audit fee                                    审计费 ^vZ
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audit files                                          审计档案 ~?l | [  
audit findings                                     审计中发现的事项 zOJ%}  
audit implementation stage                        审计实施阶段 \P[Y`LYL  
audit mark                                        审计标识 VMZMG$C  
audit materiality                                 审计重要性 t^&Cxh  
audit method                                     审计方法 ::`HQ@^  
audit objective                                         审计目标，审计目的 9p]QM)M  
audit of financial statements                      会计报表审计，财务报表审计 &< z1k-&!  
audit opinion                                     审计意见 [DuttFX^x  
audit period                                      被审计期间，被审计年度 -oGdk|Yn  
audit plan                                          审计计划 1Yq!~8  
audit planning                                    编制审计计划，制定审计计划，审计计划 b1cy$I  
audit planning stage                                  审计计划阶段 j/DzCcp7  
audit procedure                                审计程序 5=-Q4d  
audit programme                               审计程序表，具体审计计划 j;zM{qu_  
audit report                                       审计报告 GC-5X`Sq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,CJWO bn3  
audit report with a qualified opinion                 有保留意见的审计报告 nkPh,X\N0  
audit report with an adverse opinion                否定意见的审计报告 dRYqr}!%n  
audit report with dual dates                      双重日期审计报告 O2 V  
audit reporting stage                                 审计报告阶段 +w`2kv  
audit responsibility                                   审计责任 Z{*\S0^ST  
audit results                                      审计结果 RbB.q p  
audit risk                                          审计风险 !aUs>1i  
audit sampling                                          审计抽样 gt )I(  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,~U>'&M ;  
audit strategies                                  审计策略 H_7/%noS
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audit summary                                         审计总结，审计小结 gb1V~  
audit team                                         审计小组 2Ah#<k-gC;  
audit test                                    审计测试 &C_j\7Dq  
audit trail                                          审计轨迹 cVv=*81\  
audit work                                        审计工作 Da*?x8sSL  
audit working paper                                 审计工作底稿 <sbu;dQ`  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 Z-%\ <zT  
auditing standards                             审计准则 iI T;K@&  
audit-oriented working paper                          (审计)业务类工作底稿 '@v\{ l  
authorisation                                     授权 sI
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authorisation of transaction                       交易的授权 'ms-*c&  
availability                                         可获得性 =jN.1}  
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balance                                      余额；差额；平衡 ~12EQacOT  
balance sheet                                    资产负债表 ^dWa;m]l  
bank                                                 银行 qz_7%c]K[  
bank account                                    银行账户，银行户头 RNk\.}m  
bank statement                                 银行对账单 w{8xpAqm  
barter transaction                              易货交易，以物换物交易 NWESP U):w  
basis of audit                                    审计依据 ),%%$G\  
basis of preparation                                (会计报表的)编制基础 fUWG*o9  
book of account                               账目，账簿 FjH
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borrowing                                         借款，贷款，借债 l\H=m3Bg  
branch                                              分支，分支机构，分店 5vQHhwO50k  
brought forward                                (账户余额等的)承上年，承上期，承上页 dl)Y'DI  
budget                                              预算 Qp5VP@t  
building                                      建筑物；大楼 ktXM
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business conditions                                  业务情况，经营情况 +HpA:]#Y  
business licence                               (企业等的)营业执照 K!%+0)A  
business relation                                业务关系 gx/,)> E.  
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