[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 "GoNTM5h
 
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审计词汇英汉对照 7><ne|%  
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ability to continue as a going concern               持续经营能力 x bF*4;^SI  
acceptability                                     可接受性，可接受程度 y A_;\\  
acceptable level of detection risk                     检查风险的可接受水平 
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acceptance of engagement                       接受委托 I$0J Ay  
accepting the engagement for the first time              首次接受委托 tdg.vYMDPC  
access to asset                                         对资产的接触 = aSHb[hO  
according to                                     根据，依据，依照 ]$(::'pmK  
account balance                                账户余额 6dTq&GZ\  
account for                                       对……进行会计处理，核算；解释 GXB4&Q!C  
accounting                                        会计，会计学 _.0c~\VA  
accounting advisory serve                        会计咨询服务 d{+H|$L`  
accounting firm                                 会计师事务所 <$Q\vCR  
accounting information                      会计信息，会计资料 Ib.`2@o&  
accounting period                             会计期间 kb1{;c:  
accounting policies                                   会计政策 n m(yFX?=  
accounting professional bodies                 会计职业组织，会计职业团体 AfW63;kH  
accounting records                                   会计记录 <b"ynoM.
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accounting responsibility                           会计责任 ut%t`Y( ]  
accounting service                             会计服务 )l*H$8  
accounting standards                                会计准则 ~LGkc t  
Accounting Standards for Business Enterprises       企业会计准则 =MO2M~e!  
accounting system                             会计系统 m! &bK5+*  
accounting treatment                                会计处理 ^zkTV_,cRp  
accuracy                                    准确性，精确性 fEc}c.!5  
additional audit procedures                      追加审计程序 ep<A d  
addressee                                         收件人，收信人 Ga~N7  
Administration of State-owned Assets  (the～)     国有资产管理局 Qfo'w%px  
administrative laws and regulations                 行政法规 vFY/o,b \  
adverse impact                                 不利影响，负面影响 %lNWaA  
adverse opinion                                反对意见 '"QC^Joz  
advisory group                                  咨询组，顾问组 {"8\~r&b  
agency fee                                        代理费，代理费用 p%Ae"#_X%  
aggregate                                          总计，合计为…… ^T"9ZBkb  
alternation of document and record                 变造文件和记录 V[,/Hw~d%  
alternative audit procedures                      替代审计程序，备选审计程序 ie^:PcU  
amend                                              修改，修订 C3-l( N1O{  
amortisation                                      摊销 At%g^  
analytical capacity                             分析能力 'dM &~LSQ  
analytical procedures                               分析性程序 A@*P4E`xp  
annual financial statements                        年度会计报表，年度财务报表 8h9t8?  
appendix                                          附录，附表 _m;cX!+~_  
applicable                                         适用的 b_ Sh #d&  
applicable laws and regulations                 适用的法规 l;U9dO}/[  
application systems                                  应用系统 -_'M *-  
apply consistently                              一贯地执行，一贯地实施 f2[z)j7  
appropriate                                       适当的，合适的； R
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征用，挪用 VuFMjY  
appropriate authorization                          适当的授权 @;_r`AT7  
appropriateness of audit evidence                    审计证据的适当性 lJoMJS;S]}  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 (xK=/()}q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aAO[Y"-:,Y  
asset                                                 资产，财产 cRz7.9-<  
asset restructuring                             资产重组 N J:]jd  
assignment of duties                                 职责的划分 $f>Mz|j  
assistant                                     助理，助理人员 <oV _EZ  
associated company                                 联属公司，联营公司 : Ey  
association                                        联合，结合；协会，社团 l0Jpf9Aue  
assumption                                       假设，假定 < Sm -
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at a given date                                         在某一特定时日 xuO5|{h  
attestation                                         鉴证，公证 -Qo`UL.}  
attestation service                             鉴证服务 +^<CJNDL9  
audit adjustment                                审计调整 MdU_zY(c  
audit areas                                        审计领域 a}#[mw@m=  
audit conclusion                                审计结论 oe`oUnN  
audit effectiveness                             审计效果 :Y
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audit efficiency                                  审计效率 S+|aCRS  
audit engagement letter                      审计业务约定书 t-dN: 1  
audit evidence                                          审计证据 g]iWD;61  
audit fee                                    审计费 gm8L 5c V  
audit files                                          审计档案 K>Fo+f
  
audit findings                                     审计中发现的事项 IkH
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audit implementation stage                        审计实施阶段 kP%'{  
audit mark                                        审计标识 9C[3w[G~C  
audit materiality                                 审计重要性 bjPI:j*XU  
audit method                                     审计方法 fS-#dJC";`  
audit objective                                         审计目标，审计目的 N:0/8jmmO  
audit of financial statements                      会计报表审计，财务报表审计 xZtA
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audit opinion                                     审计意见 -`]B4Nt6  
audit period                                      被审计期间，被审计年度 sq*R)cZ  
audit plan                                          审计计划 .qy._C2(  
audit planning                                    编制审计计划，制定审计计划，审计计划 wke
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audit planning stage                                  审计计划阶段 &of %;>$>M  
audit procedure                                审计程序 c; w c
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audit programme                               审计程序表，具体审计计划 C5i]n? )S  
audit report                                       审计报告 "vH@b_>9|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5'\/gvxIC  
audit report with a qualified opinion                 有保留意见的审计报告 Gw!jYnU  
audit report with an adverse opinion                否定意见的审计报告 k<"ZNQm$.  
audit report with dual dates                      双重日期审计报告 @`k!7? Sq  
audit reporting stage                                 审计报告阶段 Mb3,!  
audit responsibility                                   审计责任 f|?i6.N>f  
audit results                                      审计结果 LGK0V!W  
audit risk                                          审计风险 IyOujdKa  
audit sampling                                          审计抽样 gsc/IUk  
audit sampling techniques                         审计抽样方法，审计抽样技术 y2\, L  
audit strategies                                  审计策略 !-x^b.${B  
audit summary                                         审计总结，审计小结 eN>=x40  
audit team                                         审计小组 $b\Gl=YX^  
audit test                                    审计测试 |GL#E"[&'  
audit trail                                          审计轨迹 7R<<}dA]  
audit work                                        审计工作 0
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audit working paper                                 审计工作底稿 D!J ("~[3  
audited financial statement                        审计会计报表，已审计财务报表 mY(~94{d  
Auditing Guidelines (the～)                      审计规范指南 p4<&NMG  
auditing standards                             审计准则 [@#P3g\:>W  
audit-oriented working paper                          (审计)业务类工作底稿 &kXf)xc<~  
authorisation                                     授权 !s\-i6S>  
authorisation of transaction                       交易的授权 vwZ2kk!|i  
availability                                         可获得性 \M="R-&b  
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balance                                      余额；差额；平衡 0u QqPF t  
balance sheet                                    资产负债表 p:k>!8.Qho  
bank                                                 银行 SR%h=`t  
bank account                                    银行账户，银行户头 %l,p />r  
bank statement                                 银行对账单  s4;
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barter transaction                              易货交易，以物换物交易 #`);UAf  
basis of audit                                    审计依据 cQu1WgQ G  
basis of preparation                                (会计报表的)编制基础 pHni"iT  
book of account                               账目，账簿 `DC)U1  
borrowing                                         借款，贷款，借债 <2diO=  
branch                                              分支，分支机构，分店 Pf]6'?kQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 epW
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budget                                              预算 )]n:y M  
building                                      建筑物；大楼 DWHl,w;[z`  
business conditions                                  业务情况，经营情况 &0K H00l  
business licence                               (企业等的)营业执照 ss236&  
business relation                                业务关系 o9<jj >R;  
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