[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 |uf
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审计词汇英汉对照 {|>'(iqH"w  
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ability to continue as a going concern               持续经营能力 '$Z)2fn7  
acceptability                                     可接受性，可接受程度 lU 62$2  
acceptable level of detection risk                     检查风险的可接受水平 r10VFaly  
acceptance of engagement                       接受委托 gcn X^[`S  
accepting the engagement for the first time              首次接受委托 .@):
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access to asset                                         对资产的接触 ^g4Gw6q6  
according to                                     根据，依据，依照 .@fA_8  
account balance                                账户余额 (Yz[SK=U}  
account for                                       对……进行会计处理，核算；解释 q\@_L.tc[  
accounting                                        会计，会计学 u<8b5An;  
accounting advisory serve                        会计咨询服务 WowT!0$  
accounting firm                                 会计师事务所 +D5gbxZX  
accounting information                      会计信息，会计资料 hDi~{rbmc  
accounting period                             会计期间 /a*){JQ5j  
accounting policies                                   会计政策 I?Iz5e-  
accounting professional bodies                 会计职业组织，会计职业团体 VwH|ed$  
accounting records                                   会计记录 ,K[e?(RP  
accounting responsibility                           会计责任 T1qbb*  
accounting service                             会计服务 8#;=>m%  
accounting standards                                会计准则 tC|?Kl7  
Accounting Standards for Business Enterprises       企业会计准则 
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accounting system                             会计系统 T; tY7;<  
accounting treatment                                会计处理 p _[,P7  
accuracy                                    准确性，精确性 keC'/\e  
additional audit procedures                      追加审计程序 ^vMlRt;  
addressee                                         收件人，收信人 0Xb\w^  
Administration of State-owned Assets  (the～)     国有资产管理局 ?o[h$7`o6  
administrative laws and regulations                 行政法规 sJKr%2nVV  
adverse impact                                 不利影响，负面影响 H?O5 "4a  
adverse opinion                                反对意见 ATqblU>D  
advisory group                                  咨询组，顾问组 6 eryf?  
agency fee                                        代理费，代理费用 RWv4/=}(G  
aggregate                                          总计，合计为…… W:
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alternation of document and record                 变造文件和记录 2$Xof  
alternative audit procedures                      替代审计程序，备选审计程序 u `/V1  
amend                                              修改，修订 EF!J#N2  
amortisation                                      摊销 el`?:dY H  
analytical capacity                             分析能力 1q(Qr h  
analytical procedures                               分析性程序 QOEi.b8r  
annual financial statements                        年度会计报表，年度财务报表 l6#Y}<tq  
appendix                                          附录，附表 p/ xlR[  
applicable                                         适用的 Bc.de&Bxz_  
applicable laws and regulations                 适用的法规 8OZasf  
application systems                                  应用系统 &
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apply consistently                              一贯地执行，一贯地实施 VxDIA_ @y  
appropriate                                       适当的，合适的； S[!6Lw  
征用，挪用 1iY4|j;ahV  
appropriate authorization                          适当的授权 Hmr f\(x  
appropriateness of audit evidence                    审计证据的适当性 n4!RGq.}  
approval                                    批准，核准 j7ZxA*  
assertion                                    (会计报表上的)认定；确认 \{`^Q+<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tkZUjQIX  
asset                                                 资产，财产 5@ +?{Cl  
asset restructuring                             资产重组 Z@1kx3Wx$  
assignment of duties                                 职责的划分 !b_(|~7Lc  
assistant                                     助理，助理人员 !*Is0``  
associated company                                 联属公司，联营公司 VIdKe&,  
association                                        联合，结合；协会，社团  4ams~  
assumption                                       假设，假定 n[0u&m8  
at a given date                                         在某一特定时日 xgMh@@e  
attestation                                         鉴证，公证 ]}lt^
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attestation service                             鉴证服务 ya1 aWs~  
audit adjustment                                审计调整 lXTE#,XVf  
audit areas                                        审计领域 C0[U}Y/r2  
audit conclusion                                审计结论 LUD.  
audit effectiveness                             审计效果 m[xl)/e  
audit efficiency                                  审计效率 beo(7,=&  
audit engagement letter                      审计业务约定书 i*/i"W<  
audit evidence                                          审计证据 ~D3S01ecM  
audit fee                                    审计费 N<i5X.X  
audit files                                          审计档案 %?+vtX  
audit findings                                     审计中发现的事项 ^O*-|ecA  
audit implementation stage                        审计实施阶段 T+nID@"36  
audit mark                                        审计标识 W9]z]6  
audit materiality                                 审计重要性 uCr& `  
audit method                                     审计方法 rs?Dn6:;B  
audit objective                                         审计目标，审计目的 )XN%p n  
audit of financial statements                      会计报表审计，财务报表审计 <~
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audit opinion                                     审计意见 I+H~ 5zq.  
audit period                                      被审计期间，被审计年度 g8uqW1E^  
audit plan                                          审计计划 Qpv#&nfUi6  
audit planning                                    编制审计计划，制定审计计划，审计计划 enJ;#a A  
audit planning stage                                  审计计划阶段 GIzB1cl:  
audit procedure                                审计程序 SPE)db3  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 FShjUl>m
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 |\Jnr3)  
audit report with a qualified opinion                 有保留意见的审计报告 *"WP*A\ 1  
audit report with an adverse opinion                否定意见的审计报告 A9b(P[!]T:  
audit report with dual dates                      双重日期审计报告 Q~nVbj?c2v  
audit reporting stage                                 审计报告阶段 <b H*f w  
audit responsibility                                   审计责任 nQmHYOF%  
audit results                                      审计结果 w{aGH/LN  
audit risk                                          审计风险 j7Fb4;o{  
audit sampling                                          审计抽样 } doAeTZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 r{v3XD/  
audit strategies                                  审计策略 sMG
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audit summary                                         审计总结，审计小结 (0.oE%B",1  
audit team                                         审计小组 Y M:9m)  
audit test                                    审计测试 'r7[ 9[  
audit trail                                          审计轨迹 %]}JWXof  
audit work                                        审计工作 Ztmh z_u7  
audit working paper                                 审计工作底稿 `hO%(9V9  
audited financial statement                        审计会计报表，已审计财务报表  B`e/ /  
Auditing Guidelines (the～)                      审计规范指南 buX(mj:
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auditing standards                             审计准则 i'li;xUhZ  
audit-oriented working paper                          (审计)业务类工作底稿 3XlQ4  
authorisation                                     授权 Qw2`@P8W  
authorisation of transaction                       交易的授权 d[9{&YnH !  
availability                                         可获得性 L@GICW~  
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balance                                      余额；差额；平衡 T
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balance sheet                                    资产负债表 8c.>6 Hy  
bank                                                 银行 F%-@_IsG#  
bank account                                    银行账户，银行户头 g)czJ=T2  
bank statement                                 银行对账单 3%'`^<-V  
barter transaction                              易货交易，以物换物交易 E2r5Pg  
basis of audit                                    审计依据 1ARtFR2C{b  
basis of preparation                                (会计报表的)编制基础 QD,m`7(  
book of account                               账目，账簿 G,!jP2S  
borrowing                                         借款，贷款，借债 >u> E !5O  
branch                                              分支，分支机构，分店 LRHod1}mS  
brought forward                                (账户余额等的)承上年，承上期，承上页 b
s|gQZG  
budget                                              预算 y[$UeE"0  
building                                      建筑物；大楼 :ir# 7/  
business conditions                                  业务情况，经营情况 ]7_>l >  
business licence                               (企业等的)营业执照 P?
V+<c{  
business relation                                业务关系 Ld*Ds!*'/  
u!D?^:u=)  

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