[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 WTPp/Nq'  
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审计词汇英汉对照 X1U7$/t  
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ability to continue as a going concern               持续经营能力 v0!>":  
acceptability                                     可接受性，可接受程度 evf){XhT;n  
acceptable level of detection risk                     检查风险的可接受水平 2UY0:ye  
acceptance of engagement                       接受委托 =W)Fa6P3j(  
accepting the engagement for the first time              首次接受委托 C5QPt  
access to asset                                         对资产的接触 L%`~`3%n-  
according to                                     根据，依据，依照 (gBP`*2  
account balance                                账户余额 S/-[OA>N  
account for                                       对……进行会计处理，核算；解释 ,>CFw-Nxu  
accounting                                        会计，会计学 RWmQP%A}aw  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 ^ ab%Mbb  
accounting information                      会计信息，会计资料 :$d3}TjsA+  
accounting period                             会计期间 ";B.^pBv@;  
accounting policies                                   会计政策 [0CoQ5:d?&  
accounting professional bodies                 会计职业组织，会计职业团体 log{jF  
accounting records                                   会计记录 /6}4<~~4TA  
accounting responsibility                           会计责任 !\Jj}iX3_  
accounting service                             会计服务 tr"iluwGc  
accounting standards                                会计准则 2|F.JG^  
Accounting Standards for Business Enterprises       企业会计准则 Mj |)KDL  
accounting system                             会计系统 F7J-@T<  
accounting treatment                                会计处理 LNml["   
accuracy                                    准确性，精确性 (8o~ XL  
additional audit procedures                      追加审计程序 g#~jF  
addressee                                         收件人，收信人 B9|!8V  
Administration of State-owned Assets  (the～)     国有资产管理局 '5wa"/ ?w  
administrative laws and regulations                 行政法规 ?cr;u~-=  
adverse impact                                 不利影响，负面影响 9,Zg'4",d  
adverse opinion                                反对意见 (V@g?|LZ  
advisory group                                  咨询组，顾问组 XG ]yfux`  
agency fee                                        代理费，代理费用 =]E(iR_&  
aggregate                                          总计，合计为…… G T#hqt'1x  
alternation of document and record                 变造文件和记录 pI7\]e  
alternative audit procedures                      替代审计程序，备选审计程序 %@q52ZQ  
amend                                              修改，修订 I9N?zmH  
amortisation                                      摊销 *% (8z~(\  
analytical capacity                             分析能力 b!SGQv(^M  
analytical procedures                               分析性程序  Y2vzK;  
annual financial statements                        年度会计报表，年度财务报表 cv;&ff2%?  
appendix                                          附录，附表 qa#Fa)g*  
applicable                                         适用的 s<'^ @Y  
applicable laws and regulations                 适用的法规 t3u"2B7o
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application systems                                  应用系统 `;WiTE)&)  
apply consistently                              一贯地执行，一贯地实施 :bwdEni1P  
appropriate                                       适当的，合适的； 4q[C' J  
征用，挪用 r<V]MwO=  
appropriate authorization                          适当的授权 vn3<LQ]  
appropriateness of audit evidence                    审计证据的适当性 7{f&L'  
approval                                    批准，核准 1g9Qvz3  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0z/tceW 'F  
asset                                                 资产，财产 Lx,"jA/  
asset restructuring                             资产重组 ??12 J#  
assignment of duties                                 职责的划分 3 1KMn  
assistant                                     助理，助理人员 +`9 ]L]J]4  
associated company                                 联属公司，联营公司 l_ iucN  
association                                        联合，结合；协会，社团 4>>{}c!nf  
assumption                                       假设，假定 ,kuJWaUC@  
at a given date                                         在某一特定时日 /A}3kTp  
attestation                                         鉴证，公证 } IFZ$ Y  
attestation service                             鉴证服务 ]B=B@UO@.  
audit adjustment                                审计调整 ^DXERt&3  
audit areas                                        审计领域 Z"'rc.>a  
audit conclusion                                审计结论 6kGIO$xJ)  
audit effectiveness                             审计效果 @!fy24R]D  
audit efficiency                                  审计效率 -"u}lCz>  
audit engagement letter                      审计业务约定书 ^M6v;8EU  
audit evidence                                          审计证据 K`* 8*k{  
audit fee                                    审计费 &+6XdhX  
audit files                                          审计档案 t&:'Ag .G  
audit findings                                     审计中发现的事项 9_JK.  
audit implementation stage                        审计实施阶段 x68J [; jm  
audit mark                                        审计标识 \$^ z.  
audit materiality                                 审计重要性 <M n zR  
audit method                                     审计方法 ['R2$z  
audit objective                                         审计目标，审计目的 0vmMNF  
audit of financial statements                      会计报表审计，财务报表审计 >4}+\ Q`S  
audit opinion                                     审计意见 w7p%6m  
audit period                                      被审计期间，被审计年度 qqT6C%Q`kG  
audit plan                                          审计计划 vi@a87w>  
audit planning                                    编制审计计划，制定审计计划，审计计划 N~l(ng9'U  
audit planning stage                                  审计计划阶段 VE4!=4  
audit procedure                                审计程序 kU_bLC?>D  
audit programme                               审计程序表，具体审计计划 /@R|*7K;9  
audit report                                       审计报告 'IP'g,o++  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 irq lU  
audit report with a qualified opinion                 有保留意见的审计报告 15VOQE5Fl`  
audit report with an adverse opinion                否定意见的审计报告 <%hSBDG!x  
audit report with dual dates                      双重日期审计报告 QW6F24  
audit reporting stage                                 审计报告阶段 $5r[YdnY<  
audit responsibility                                   审计责任 GBu&2}  
audit results                                      审计结果 OgyETSN8C  
audit risk                                          审计风险 ncb
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audit sampling                                          审计抽样 l*HONl&j  
audit sampling techniques                         审计抽样方法，审计抽样技术 ] M"{=z  
audit strategies                                  审计策略 jIK*psaV  
audit summary                                         审计总结，审计小结 !tCw)cou  
audit team                                         审计小组 :N\*;>  
audit test                                    审计测试 8NudY3cU!  
audit trail                                          审计轨迹 -q&VV,  
audit work                                        审计工作 ?(Dkh${@  
audit working paper                                 审计工作底稿 Z66akr  
audited financial statement                        审计会计报表，已审计财务报表 oc?,8I[P5  
Auditing Guidelines (the～)                      审计规范指南 );}k@w fw)  
auditing standards                             审计准则 \MsAdYR  
audit-oriented working paper                          (审计)业务类工作底稿 -Vn9YeH+  
authorisation                                     授权 r^ S4 I&  
authorisation of transaction                       交易的授权 ;WJ}zjo >  
availability                                         可获得性 E{^*^+c"h  
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balance                                      余额；差额；平衡 yY4*/w7*j4  
balance sheet                                    资产负债表 HC*=E.J  
bank                                                 银行 i&-g 0  
bank account                                    银行账户，银行户头 %Z 9<La  
bank statement                                 银行对账单 upQ:C>S  
barter transaction                              易货交易，以物换物交易 L-^vlP)Vu  
basis of audit                                    审计依据 qw&Wfk\}  
basis of preparation                                (会计报表的)编制基础 j;<Yje&Wz  
book of account                               账目，账簿 W )1)zOD  
borrowing                                         借款，贷款，借债 I7 pxi$8f  
branch                                              分支，分支机构，分店 b9)%,3-  
brought forward                                (账户余额等的)承上年，承上期，承上页 b(_PCVC  
budget                                              预算 TOn{o}Y B  
building                                      建筑物；大楼 ~1`.iA  
business conditions                                  业务情况，经营情况 {r`l  
business licence                               (企业等的)营业执照 1s-k=3)  
business relation                                业务关系 t]P[>{y  
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