[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 k7rg:P  
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审计词汇英汉对照 >itabG-&  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 -Z:x!M[Xr  
acceptable level of detection risk                     检查风险的可接受水平 :x[()J~N  
acceptance of engagement                       接受委托 e21J9e6z  
accepting the engagement for the first time              首次接受委托 L[9Kh&c  
access to asset                                         对资产的接触 LI3L~6A>  
according to                                     根据，依据，依照
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account balance                                账户余额 hZ>m:es  
account for                                       对……进行会计处理，核算；解释 $ -<(geI  
accounting                                        会计，会计学 <_t]?XHB[  
accounting advisory serve                        会计咨询服务 b(R.&X  
accounting firm                                 会计师事务所 s+fxv(,"c  
accounting information                      会计信息，会计资料 CP;<B1  
accounting period                             会计期间 Ck !"MK4  
accounting policies                                   会计政策 dL+yd0b*  
accounting professional bodies                 会计职业组织，会计职业团体 hGrX,.zj  
accounting records                                   会计记录 G8__6v~  
accounting responsibility                           会计责任 E:/!]sm!  
accounting service                             会计服务 ^?(#%~NS  
accounting standards                                会计准则 wE=I3E%  
Accounting Standards for Business Enterprises       企业会计准则 tF-l=ph}`  
accounting system                             会计系统 ;a@riPqx!  
accounting treatment                                会计处理 ?yjg\S?L  
accuracy                                    准确性，精确性 \6/Gy!0h-  
additional audit procedures                      追加审计程序 y0T#Qq  
addressee                                         收件人，收信人 NkNFx<9T  
Administration of State-owned Assets  (the～)     国有资产管理局 vdgK3I  
administrative laws and regulations                 行政法规 BH~zeJ*Pr  
adverse impact                                 不利影响，负面影响 ke;=Vg|  
adverse opinion                                反对意见 n.'Ps+G(  
advisory group                                  咨询组，顾问组 UcB&pt&  
agency fee                                        代理费，代理费用 x"C7NW[$  
aggregate                                          总计，合计为…… <XDnAv0t  
alternation of document and record                 变造文件和记录 "62g!e}!c  
alternative audit procedures                      替代审计程序，备选审计程序 hg0{x/Dgny  
amend                                              修改，修订 ]R}(CaT1  
amortisation                                      摊销 }AB_i'C0  
analytical capacity                             分析能力 DBaZcO( U  
analytical procedures                               分析性程序 J!~kqNI  
annual financial statements                        年度会计报表，年度财务报表 zY*~2|q,s  
appendix                                          附录，附表 zGz}.-F  
applicable                                         适用的 aN*{ nW  
applicable laws and regulations                 适用的法规 mejNa(D ^  
application systems                                  应用系统 H? z ~V-8  
apply consistently                              一贯地执行，一贯地实施 nu1XT 1q1  
appropriate                                       适当的，合适的； z?Z"* z  
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appropriate authorization                          适当的授权 s1::\&`za  
appropriateness of audit evidence                    审计证据的适当性 ?<N} Xh  
approval                                    批准，核准 (*6 .-Xn  
assertion                                    (会计报表上的)认定；确认 j82w 3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FF^h(E
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asset                                                 资产，财产 jz=
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asset restructuring                             资产重组 L'KKU4zj  
assignment of duties                                 职责的划分 mP6}$D  
assistant                                     助理，助理人员 $*N(feAs  
associated company                                 联属公司，联营公司 Y-1K'VhT  
association                                        联合，结合；协会，社团 )h0>e9z>Y  
assumption                                       假设，假定 4t%Lo2v!X%  
at a given date                                         在某一特定时日 Rsq EAdZw[  
attestation                                         鉴证，公证 (vD==n9Hd  
attestation service                             鉴证服务 (Ly^+Hjg  
audit adjustment                                审计调整 p8-$MF]]6  
audit areas                                        审计领域 .L%pWRxA[  
audit conclusion                                审计结论 VrfEa d  
audit effectiveness                             审计效果 ZWS:-]P.  
audit efficiency                                  审计效率 +I
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audit engagement letter                      审计业务约定书 b5]<!~Fv:`  
audit evidence                                          审计证据 LfW: G5@-  
audit fee                                    审计费 gq*W 0S  
audit files                                          审计档案 r 20!  
audit findings                                     审计中发现的事项 WwWOic2  
audit implementation stage                        审计实施阶段 G~u
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audit mark                                        审计标识 :~W(#T,$E  
audit materiality                                 审计重要性 [hot,\+f  
audit method                                     审计方法 %r
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audit objective                                         审计目标，审计目的 ^pew'pHQ  
audit of financial statements                      会计报表审计，财务报表审计 rB]2qk`/'  
audit opinion                                     审计意见 pnx^a}|px  
audit period                                      被审计期间，被审计年度 g n.)_  
audit plan                                          审计计划 q\jq9)  
audit planning                                    编制审计计划，制定审计计划，审计计划 z!b:|*m]w  
audit planning stage                                  审计计划阶段  %rlqq*  
audit procedure                                审计程序 vyWx{@  
audit programme                               审计程序表，具体审计计划 37?X@@Z=  
audit report                                       审计报告 5$>buYF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m;xa}b{(i  
audit report with a qualified opinion                 有保留意见的审计报告 A-L)2.M  
audit report with an adverse opinion                否定意见的审计报告 @m%B>X28F  
audit report with dual dates                      双重日期审计报告 <Pe'&u  
audit reporting stage                                 审计报告阶段 6? .S-.Mr  
audit responsibility                                   审计责任 :?z@T[-  
audit results                                      审计结果 bW/T}FND  
audit risk                                          审计风险 _PC<Td>nm  
audit sampling                                          审计抽样 jg%mWiKwK7  
audit sampling techniques                         审计抽样方法，审计抽样技术 ABp8PD  
audit strategies                                  审计策略 m*)jndXY  
audit summary                                         审计总结，审计小结 izl-GitP  
audit team                                         审计小组 N|@tP:j  
audit test                                    审计测试 ! ,H6.IH;S  
audit trail                                          审计轨迹 *&#M`
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audit work                                        审计工作 r+#g  
audit working paper                                 审计工作底稿 .)%,R  
audited financial statement                        审计会计报表，已审计财务报表 qSD`S1'2;  
Auditing Guidelines (the～)                      审计规范指南 %$)Sz[=  
auditing standards                             审计准则 Q (gA:aQ  
audit-oriented working paper                          (审计)业务类工作底稿 ^jpQfDe6  
authorisation                                     授权 v&9:Wd*Iz'  
authorisation of transaction                       交易的授权 In:V.'D/>t  
availability                                         可获得性 mrKIiaU<J  
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balance                                      余额；差额；平衡 \f Kn} ]kG  
balance sheet                                    资产负债表 Unt]=S3u  
bank                                                 银行 m@D :t5  
bank account                                    银行账户，银行户头 kDQE*o  
bank statement                                 银行对账单 TL$w~dY  
barter transaction                              易货交易，以物换物交易 YFj#{C.  
basis of audit                                    审计依据 #ifjQ7(:  
basis of preparation                                (会计报表的)编制基础 xi,fm  
book of account                               账目，账簿 L9,GUtK{  
borrowing                                         借款，贷款，借债 j3+ hsA/(k  
branch                                              分支，分支机构，分店 `)w=@9B)"  
brought forward                                (账户余额等的)承上年，承上期，承上页 l`X?C~JhJ  
budget                                              预算 ;Tq4!w'rH  
building                                      建筑物；大楼 MX!N?k#KhP  
business conditions                                  业务情况，经营情况 *h
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business licence                               (企业等的)营业执照 *N{k#d/  
business relation                                业务关系 cL#z E  
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