[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 :,'yHVG\  
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审计词汇英汉对照 Je1'0h9d  
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ability to continue as a going concern               持续经营能力 c>}f y  
acceptability                                     可接受性，可接受程度 H0P:t(<Gt  
acceptable level of detection risk                     检查风险的可接受水平 k=D}i\F8  
acceptance of engagement                       接受委托 cU  
accepting the engagement for the first time              首次接受委托 $9%UAqk9  
access to asset                                         对资产的接触 9ER!K  
according to                                     根据，依据，依照 _a`J>~$  
account balance                                账户余额 jMV9r-{*+  
account for                                       对……进行会计处理，核算；解释 }
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accounting                                        会计，会计学 lK0pr  
accounting advisory serve                        会计咨询服务 QRL+-)DMc  
accounting firm                                 会计师事务所 "gCqb;^  
accounting information                      会计信息，会计资料 J%mtlA  
accounting period                             会计期间 LZ 3PQL  
accounting policies                                   会计政策 {
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accounting professional bodies                 会计职业组织，会计职业团体 ![l`@NH[U  
accounting records                                   会计记录 B65"jy  
accounting responsibility                           会计责任 xb22:  
accounting service                             会计服务 >o_cf*nx  
accounting standards                                会计准则 =)Z~w`  
Accounting Standards for Business Enterprises       企业会计准则 4/J"}S  
accounting system                             会计系统 _Q = h3(ZI  
accounting treatment                                会计处理 6Ex16  
accuracy                                    准确性，精确性 r 1x2)  
additional audit procedures                      追加审计程序 &s>E~M0+J  
addressee                                         收件人，收信人 E# UAC2Q  
Administration of State-owned Assets  (the～)     国有资产管理局 QGoBugU  
administrative laws and regulations                 行政法规 ;T,`m^@zf  
adverse impact                                 不利影响，负面影响 ]r\ d 5  
adverse opinion                                反对意见 !bGMVw6 _  
advisory group                                  咨询组，顾问组 La9:qpj  
agency fee                                        代理费，代理费用 OS]FGD3a  
aggregate                                          总计，合计为…… `vc?*"  
alternation of document and record                 变造文件和记录 'irHpN6n  
alternative audit procedures                      替代审计程序，备选审计程序 X7Z=@d(
 
amend                                              修改，修订 Yj' / p  
amortisation                                      摊销 cI/
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analytical capacity                             分析能力 t8_i[Hw6D  
analytical procedures                               分析性程序 *:tfz*FG$G  
annual financial statements                        年度会计报表，年度财务报表 _p^&]eQ+k#  
appendix                                          附录，附表 g3Z"ri~!G  
applicable                                         适用的 N`xXH  
applicable laws and regulations                 适用的法规 ^9`S`Bhp  
application systems                                  应用系统 YU6D;  
apply consistently                              一贯地执行，一贯地实施 E~K5n2CI  
appropriate                                       适当的，合适的； z5q(  
征用，挪用 u|EHe"V"  
appropriate authorization                          适当的授权 mVVL[z2+  
appropriateness of audit evidence                    审计证据的适当性 \F5d p  
approval                                    批准，核准 Jnl#d0) -  
assertion                                    (会计报表上的)认定；确认 x4^*YZc$,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h4geoC_W2  
asset                                                 资产，财产 yD:}&!\}  
asset restructuring                             资产重组 ;9"6g=q  
assignment of duties                                 职责的划分 :9Mqwgk,;3  
assistant                                     助理，助理人员 ywkyxt  
associated company                                 联属公司，联营公司 sB+ B,DF  
association                                        联合，结合；协会，社团 W) p?cK`  
assumption                                       假设，假定 kB3@;z:  
at a given date                                         在某一特定时日 OkfnxknZ|  
attestation                                         鉴证，公证 < s1  
attestation service                             鉴证服务 f*E#E=j  
audit adjustment                                审计调整 6~.{~+Bd  
audit areas                                        审计领域 ''3b[<  
audit conclusion                                审计结论 d*tn&d~k,  
audit effectiveness                             审计效果 gv}J"anD  
audit efficiency                                  审计效率 GS&iSjw  
audit engagement letter                      审计业务约定书 d SPye z  
audit evidence                                          审计证据 W0;
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audit fee                                    审计费 &{zRuF  
audit files                                          审计档案 1Q6~O2a  
audit findings                                     审计中发现的事项 nz_1Fu>g|  
audit implementation stage                        审计实施阶段 F|! i b5  
audit mark                                        审计标识 E;-*LT&{  
audit materiality                                 审计重要性 FQqk+P!  
audit method                                     审计方法 RElIWqgY  
audit objective                                         审计目标，审计目的 uB>OS1=  
audit of financial statements                      会计报表审计，财务报表审计 7L !$hk  
audit opinion                                     审计意见 !v68`l15  
audit period                                      被审计期间，被审计年度 -W'T3_  
audit plan                                          审计计划 , ]H2F']4Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 _,bDv`>Ra  
audit planning stage                                  审计计划阶段 y\@INA^  
audit procedure                                审计程序 `w K6B5>  
audit programme                               审计程序表，具体审计计划 Q1^kU0M}  
audit report                                       审计报告 #Zj3SfU~`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 z 8 y.@<6  
audit report with an adverse opinion                否定意见的审计报告 *EllE+M{n  
audit report with dual dates                      双重日期审计报告 N GL,j\(~7  
audit reporting stage                                 审计报告阶段 u)9YRMl  
audit responsibility                                   审计责任 =.\PG[  
audit results                                      审计结果 HtAO9  
audit risk                                          审计风险 )m<C mYr2  
audit sampling                                          审计抽样 xjH({(/B>a  
audit sampling techniques                         审计抽样方法，审计抽样技术 [I2vg<my  
audit strategies                                  审计策略 ;nbbKQ]u  
audit summary                                         审计总结，审计小结 =l+~}/7'Z  
audit team                                         审计小组 TaNcnAY>9  
audit test                                    审计测试 m ^'!  
audit trail                                          审计轨迹 #H-
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audit work                                        审计工作 SK t&BnW  
audit working paper                                 审计工作底稿 $9rQ w1#e  
audited financial statement                        审计会计报表，已审计财务报表 #iVr @|,  
Auditing Guidelines (the～)                      审计规范指南 x't@Mc  
auditing standards                             审计准则 f`bRg8v  
audit-oriented working paper                          (审计)业务类工作底稿 Kw87 0n<  
authorisation                                     授权 yP0XA=,Y  
authorisation of transaction                       交易的授权 'h3yxf}\  
availability                                         可获得性 ]CGH )4Pe  
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balance                                      余额；差额；平衡  RI&V:1  
balance sheet                                    资产负债表 ZIs=%6""&  
bank                                                 银行 6S&OE k  
bank account                                    银行账户，银行户头 q:<vl^<j  
bank statement                                 银行对账单 ?5<x$YI  
barter transaction                              易货交易，以物换物交易 I~)A!vp  
basis of audit                                    审计依据 QQ\\:]iM  
basis of preparation                                (会计报表的)编制基础 UoOxGo  
book of account                               账目，账簿 -s&7zqW  
borrowing                                         借款，贷款，借债 0T.kwZ8  
branch                                              分支，分支机构，分店 aK?PK }@  
brought forward                                (账户余额等的)承上年，承上期，承上页 M~Ph/  
budget                                              预算  >B$J  
building                                      建筑物；大楼 !eA6Ejf  
business conditions                                  业务情况，经营情况 M%v 6NxN  
business licence                               (企业等的)营业执照 {VT**o  
business relation                                业务关系 O~4Q:#^c  
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