[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 `1<3Hu_  
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审计词汇英汉对照 m+{: ^  
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ability to continue as a going concern               持续经营能力 jI<WzvhYG  
acceptability                                     可接受性，可接受程度 8A u<\~p  
acceptable level of detection risk                     检查风险的可接受水平 @<yc . >  
acceptance of engagement                       接受委托 I jztj  
accepting the engagement for the first time              首次接受委托 [mzF)/[_2  
access to asset                                         对资产的接触 LEnP"o9ZW  
according to                                     根据，依据，依照 xWe1F2nY  
account balance                                账户余额 SH$cn,3F8  
account for                                       对……进行会计处理，核算；解释 ":^ NLBm>5  
accounting                                        会计，会计学 x&oBO{LNK,  
accounting advisory serve                        会计咨询服务 1\{U<Oli  
accounting firm                                 会计师事务所 #]a51Vss  
accounting information                      会计信息，会计资料 l@/kPEh  
accounting period                             会计期间 C*
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accounting policies                                   会计政策 $RNUr \9A  
accounting professional bodies                 会计职业组织，会计职业团体 k+r9h'd  
accounting records                                   会计记录 fy>And*  
accounting responsibility                           会计责任 nEcd+7(  
accounting service                             会计服务 lF"(|n"R  
accounting standards                                会计准则 G$|;~'E  
Accounting Standards for Business Enterprises       企业会计准则 *[~o~e/YCb  
accounting system                             会计系统 N?{1'=Om  
accounting treatment                                会计处理 -hFyqIJW  
accuracy                                    准确性，精确性 SLjf<.S  
additional audit procedures                      追加审计程序 bKMR7&e.Ep  
addressee                                         收件人，收信人 v;}`?@G  
Administration of State-owned Assets  (the～)     国有资产管理局 o"}&qA;  
administrative laws and regulations                 行政法规 OPt;G,$ta  
adverse impact                                 不利影响，负面影响 a(DZGQ-as  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 HGQ?(2]8$  
agency fee                                        代理费，代理费用 q(tGbhQ  
aggregate                                          总计，合计为…… aGk%I  
alternation of document and record                 变造文件和记录 ytV)!xe  
alternative audit procedures                      替代审计程序，备选审计程序 T\ }v$A03  
amend                                              修改，修订 [H:GKhPC`  
amortisation                                      摊销 zvb}p  
analytical capacity                             分析能力 j5h 6u,^:  
analytical procedures                               分析性程序 o),6o
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annual financial statements                        年度会计报表，年度财务报表 +=~%S)9F  
appendix                                          附录，附表 @?7{%j*  
applicable                                         适用的 ?7nr\g"g(  
applicable laws and regulations                 适用的法规 Q$h:[_v  
application systems                                  应用系统 $7DcQ b9  
apply consistently                              一贯地执行，一贯地实施 l*\~ew  
appropriate                                       适当的，合适的； W aGcoj  
征用，挪用 -6~y$c&c  
appropriate authorization                          适当的授权 7kX$wQZ_  
appropriateness of audit evidence                    审计证据的适当性 e_~fJ  
approval                                    批准，核准 9kX=99kf[  
assertion                                    (会计报表上的)认定；确认 [&pW&>p3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uQu/(5  
asset                                                 资产，财产 \aVY>1`  
asset restructuring                             资产重组 w0j/\XN2s  
assignment of duties                                 职责的划分 l/png:  
assistant                                     助理，助理人员 #3Ej0"A@-B  
associated company                                 联属公司，联营公司 ,s><kHJ  
association                                        联合，结合；协会，社团 M9s43XL(&  
assumption                                       假设，假定 Ed^uA+D  
at a given date                                         在某一特定时日 VwOG?5W/  
attestation                                         鉴证，公证 b WbXh
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attestation service                             鉴证服务 LZc$:<J<6  
audit adjustment                                审计调整 w&|R5Q  
audit areas                                        审计领域 PwB g  
audit conclusion                                审计结论 "\/^/vn?  
audit effectiveness                             审计效果 )b&- 3$?  
audit efficiency                                  审计效率 5`E`Kb+@  
audit engagement letter                      审计业务约定书 45+%K@@ x  
audit evidence                                          审计证据 hH1lgc  
audit fee                                    审计费 *m$PH"  
audit files                                          审计档案 UIf ZPf=  
audit findings                                     审计中发现的事项 0Ws;|Y
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audit implementation stage                        审计实施阶段 @1qdd~B}  
audit mark                                        审计标识 Jh43)#G-  
audit materiality                                 审计重要性 ,]
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audit method                                     审计方法 BeI;#m0  
audit objective                                         审计目标，审计目的 v0Ai!#  
audit of financial statements                      会计报表审计，财务报表审计 *!g 2
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audit opinion                                     审计意见 (rr}Pv%yb  
audit period                                      被审计期间，被审计年度 JvfQib  
audit plan                                          审计计划 a(@p0YpKT  
audit planning                                    编制审计计划，制定审计计划，审计计划 y7JZKtsFA  
audit planning stage                                  审计计划阶段 ^Ue0mC7m  
audit procedure                                审计程序 ok`]:gf  
audit programme                               审计程序表，具体审计计划 X%GD0h]X#  
audit report                                       审计报告 iUIy,Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,{?q^"  
audit report with a qualified opinion                 有保留意见的审计报告 kG)2%  
audit report with an adverse opinion                否定意见的审计报告 tx0Go'{  
audit report with dual dates                      双重日期审计报告 BrJ o!@<  
audit reporting stage                                 审计报告阶段 aXdf>2c{JD  
audit responsibility                                   审计责任 3ar=1_Ar  
audit results                                      审计结果 Y5og
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audit risk                                          审计风险 X"[dQ_o  
audit sampling                                          审计抽样 kDzj%sm!  
audit sampling techniques                         审计抽样方法，审计抽样技术 =2 &hQd   
audit strategies                                  审计策略 )?w&oIj5  
audit summary                                         审计总结，审计小结 4E=0qbt8  
audit team                                         审计小组 7L=T]W  
audit test                                    审计测试 K1T1@ j  
audit trail                                          审计轨迹 &P 8!]:  
audit work                                        审计工作 r8uqcKfU  
audit working paper                                 审计工作底稿 5- D`<\  
audited financial statement                        审计会计报表，已审计财务报表 y(bsCsV&  
Auditing Guidelines (the～)                      审计规范指南 LBiowd[  
auditing standards                             审计准则 V43nws"4  
audit-oriented working paper                          (审计)业务类工作底稿 # B @X  
authorisation                                     授权 oi2J:Y4  
authorisation of transaction                       交易的授权 }B y)
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availability                                         可获得性 0Injyc*bMF  
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balance                                      余额；差额；平衡 ]7a;jNQu  
balance sheet                                    资产负债表 c[SU
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bank                                                 银行 zKLn!b#>  
bank account                                    银行账户，银行户头 Dp*:Q){>E  
bank statement                                 银行对账单 ]o-Fi$h!  
barter transaction                              易货交易，以物换物交易 tbq|,"  
basis of audit                                    审计依据 *B0V< mV  
basis of preparation                                (会计报表的)编制基础 c~P)4(udT  
book of account                               账目，账簿 d,
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borrowing                                         借款，贷款，借债 $`|5/,M%QN  
branch                                              分支，分支机构，分店 !#q{Z>H`  
brought forward                                (账户余额等的)承上年，承上期，承上页 P: n#S%  
budget                                              预算 wL;]1&Qq  
building                                      建筑物；大楼 wGPotPdE2  
business conditions                                  业务情况，经营情况 Bg-VCJI<  
business licence                               (企业等的)营业执照 ?^|QiuU:n  
business relation                                业务关系 1h2H1gy5I3  
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