[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 8`z  
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审计词汇英汉对照 /s@j{*Om  
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ability to continue as a going concern               持续经营能力 ?4
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acceptability                                     可接受性，可接受程度 H.< F6  
acceptable level of detection risk                     检查风险的可接受水平 jJD*s/o  
acceptance of engagement                       接受委托 EE-wi@  
accepting the engagement for the first time              首次接受委托 V8rS~'{\  
access to asset                                         对资产的接触 I2
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according to                                     根据，依据，依照 /vI"v4  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 4BZ7R,m#.  
accounting                                        会计，会计学 )jj
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accounting advisory serve                        会计咨询服务 TN/y4(j  
accounting firm                                 会计师事务所 bwI"V
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accounting information                      会计信息，会计资料 8@/MrEOW#  
accounting period                             会计期间 jLn|zK  
accounting policies                                   会计政策 e>x+Xj1  
accounting professional bodies                 会计职业组织，会计职业团体 tgj5l#P  
accounting records                                   会计记录 7Vuf4Z 5  
accounting responsibility                           会计责任 HWFLu  
accounting service                             会计服务 v]#[bqB.b  
accounting standards                                会计准则 ZK h4:D  
Accounting Standards for Business Enterprises       企业会计准则 OAaLCpRp  
accounting system                             会计系统 Sx1|Oq]  
accounting treatment                                会计处理 Za]~[F  
accuracy                                    准确性，精确性 Wm4C(y@  
additional audit procedures                      追加审计程序 J:@yG1VIp  
addressee                                         收件人，收信人 S9[Y1qH>K  
Administration of State-owned Assets  (the～)     国有资产管理局 :j? MEeu  
administrative laws and regulations                 行政法规 $o/i / wcj  
adverse impact                                 不利影响，负面影响 KA>QW[HX  
adverse opinion                                反对意见 Qq%~e41ec  
advisory group                                  咨询组，顾问组 `A#0If  
agency fee                                        代理费，代理费用 %,S{9q  
aggregate                                          总计，合计为…… ^<_rE-k  
alternation of document and record                 变造文件和记录 Z3U%Afl2{  
alternative audit procedures                      替代审计程序，备选审计程序 Vh
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amend                                              修改，修订 g_JQW(_  
amortisation                                      摊销 P`avn  
analytical capacity                             分析能力 7K1_$vd  
analytical procedures                               分析性程序 v\E6N2.S  
annual financial statements                        年度会计报表，年度财务报表 B|.A6:1g+  
appendix                                          附录，附表 ]WK~`-3C^  
applicable                                         适用的 CF:L#r  
applicable laws and regulations                 适用的法规 $)$_}^.k  
application systems                                  应用系统 4 !m'9  
apply consistently                              一贯地执行，一贯地实施 kgI8PybY  
appropriate                                       适当的，合适的； NK c<nYdK?  
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appropriate authorization                          适当的授权 =!)x`1j!S  
appropriateness of audit evidence                    审计证据的适当性 jrpki<D  
approval                                    批准，核准 Sk-Q 4D^  
assertion                                    (会计报表上的)认定；确认 { yB0JL}n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _GM?`  
asset                                                 资产，财产 _2{2Xb  
asset restructuring                             资产重组 0+&K;  
assignment of duties                                 职责的划分 hl0\$  
assistant                                     助理，助理人员 uzT+,  
associated company                                 联属公司，联营公司 SAdo9m'  
association                                        联合，结合；协会，社团 ,f@j4*)  
assumption                                       假设，假定 V`9*_8Dx2  
at a given date                                         在某一特定时日 ^j@+!A_.Q  
attestation                                         鉴证，公证 ObJ-XNcNH  
attestation service                             鉴证服务 X"9N<)C  
audit adjustment                                审计调整 6"NtVfui  
audit areas                                        审计领域 &3J^z7kU  
audit conclusion                                审计结论 #^yOW^  
audit effectiveness                             审计效果 =[zP
 
audit efficiency                                  审计效率 OT(0~,.GJ  
audit engagement letter                      审计业务约定书 Q}cti/  
audit evidence                                          审计证据 |UB)q5I  
audit fee                                    审计费 &8yGVi  
audit files                                          审计档案 zhbSiw  
audit findings                                     审计中发现的事项 ,N;2"$+E  
audit implementation stage                        审计实施阶段 5<e{)$C  
audit mark                                        审计标识 $xK\$kw\  
audit materiality                                 审计重要性 y4r?M8]"r  
audit method                                     审计方法 e"*1l>g  
audit objective                                         审计目标，审计目的 n 83Dt*O  
audit of financial statements                      会计报表审计，财务报表审计 y^[t3XA6Q  
audit opinion                                     审计意见 IG7,-3  
audit period                                      被审计期间，被审计年度  ?!<Q8=  
audit plan                                          审计计划 MK1#^9Zr  
audit planning                                    编制审计计划，制定审计计划，审计计划 sAPQbTSM  
audit planning stage                                  审计计划阶段 FS=LpvOG)  
audit procedure                                审计程序 &['L7  
audit programme                               审计程序表，具体审计计划 q[+h ~)  
audit report                                       审计报告 _CTg")0o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 eo@8?>}{X  
audit report with a qualified opinion                 有保留意见的审计报告 @!j6
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audit report with an adverse opinion                否定意见的审计报告 <lNNT6[/r  
audit report with dual dates                      双重日期审计报告 'Z:wEt!  
audit reporting stage                                 审计报告阶段 zbr^ulr  
audit responsibility                                   审计责任 m9\"B3sr  
audit results                                      审计结果 !* KQ2#e  
audit risk                                          审计风险 54B`T/>R:E  
audit sampling                                          审计抽样 =CD.pw)B1
 
audit sampling techniques                         审计抽样方法，审计抽样技术 {'[VL;k  
audit strategies                                  审计策略 +0j{$MPZ  
audit summary                                         审计总结，审计小结 U&=pKbTe  
audit team                                         审计小组 M,X)rM}Q  
audit test                                    审计测试 XR3 dG:  
audit trail                                          审计轨迹 N=7iQ@{1   
audit work                                        审计工作 $06('
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audit working paper                                 审计工作底稿 23Dld+E&  
audited financial statement                        审计会计报表，已审计财务报表 _ker,;{9C  
Auditing Guidelines (the～)                      审计规范指南 p_%,J D  
auditing standards                             审计准则 ?m+];SJk  
audit-oriented working paper                          (审计)业务类工作底稿 Ju& FwY+  
authorisation                                     授权 [8q`~S%-]  
authorisation of transaction                       交易的授权 XA(.O|V Z  
availability                                         可获得性 u!HX`~q+A  
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balance                                      余额；差额；平衡 7ku=roPoF  
balance sheet                                    资产负债表 nP<u.{q L  
bank                                                 银行 VbMud]40F  
bank account                                    银行账户，银行户头 B/qN1D]U.  
bank statement                                 银行对账单 9W+DW_M  
barter transaction                              易货交易，以物换物交易 MX?UmQ'  
basis of audit                                    审计依据 b:r8r}49  
basis of preparation                                (会计报表的)编制基础 YJ-<t6  
book of account                               账目，账簿 T31F8K3x  
borrowing                                         借款，贷款，借债 eM5-v-  
branch                                              分支，分支机构，分店 !`4ie  
brought forward                                (账户余额等的)承上年，承上期，承上页 2VUN  
budget                                              预算 Yk)fBPHr  
building                                      建筑物；大楼 9;uH}j8sE  
business conditions                                  业务情况，经营情况 k3e6y  
business licence                               (企业等的)营业执照 _L` uCjA  
business relation                                业务关系 <#;5)!gr{  
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