[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 . +?lID  
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审计词汇英汉对照 ;a)\5Uy  
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ability to continue as a going concern               持续经营能力 b(Xg6
 
acceptability                                     可接受性，可接受程度 jYZWf `X~  
acceptable level of detection risk                     检查风险的可接受水平 !AHm+C_=Lg  
acceptance of engagement                       接受委托 Z.(x|Q9  
accepting the engagement for the first time              首次接受委托 /)|y+<E]}  
access to asset                                         对资产的接触 Zi)8KO[/0  
according to                                     根据，依据，依照 FI5C&d5d  
account balance                                账户余额 ~` hcgCi%  
account for                                       对……进行会计处理，核算；解释 JwczE9~o  
accounting                                        会计，会计学 _ 4]dPk#^  
accounting advisory serve                        会计咨询服务 o>tT!8rH  
accounting firm                                 会计师事务所 dfcG'+RU}  
accounting information                      会计信息，会计资料 0E[Se|!  
accounting period                             会计期间 qm8
RRDG  
accounting policies                                   会计政策 ~.PYS!" +  
accounting professional bodies                 会计职业组织，会计职业团体 Q1[s{,  
accounting records                                   会计记录 1ouTZ'c?  
accounting responsibility                           会计责任 F#wa)XH
 
accounting service                             会计服务 /GaR&  
accounting standards                                会计准则 U:e9Vq'N m  
Accounting Standards for Business Enterprises       企业会计准则 l$KcS&{w9  
accounting system                             会计系统 ,oe{@z{*@  
accounting treatment                                会计处理 C%>7mz-v5  
accuracy                                    准确性，精确性 [9^e u>)A  
additional audit procedures                      追加审计程序 X>>rv lDN  
addressee                                         收件人，收信人 W'$~mK\  
Administration of State-owned Assets  (the～)     国有资产管理局 L]}|{<3\  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 ?Gfe?  
adverse opinion                                反对意见 5i?U-  
advisory group                                  咨询组，顾问组 q4N$.hpb  
agency fee                                        代理费，代理费用 K_}acU  
aggregate                                          总计，合计为…… Hkt'~L*   
alternation of document and record                 变造文件和记录 bwFc>{Wo5  
alternative audit procedures                      替代审计程序，备选审计程序 /K<Nlxcm  
amend                                              修改，修订 Nj\WvKG  
amortisation                                      摊销 78-:hk  
analytical capacity                             分析能力 @~ L.m}GF  
analytical procedures                               分析性程序 Yw<:I&  
annual financial statements                        年度会计报表，年度财务报表 R[;Z<K\Nn?  
appendix                                          附录，附表 Y<XDR:]A,  
applicable                                         适用的 0oMMJ6"i   
applicable laws and regulations                 适用的法规 48`<{|r{  
application systems                                  应用系统 8hg(6 XUG  
apply consistently                              一贯地执行，一贯地实施 Vp$ckr  
appropriate                                       适当的，合适的； r%9Sx:F  
征用，挪用 B!v1gh  
appropriate authorization                          适当的授权 =3p h:t  
appropriateness of audit evidence                    审计证据的适当性 kuaov3Ui  
approval                                    批准，核准 O7sn>uO  
assertion                                    (会计报表上的)认定；确认 j@2 hI,+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [PT_y3'%  
asset                                                 资产，财产 fZO/HzX  
asset restructuring                             资产重组 x{}m)2[Y  
assignment of duties                                 职责的划分  ?`>yl4  
assistant                                     助理，助理人员 V2.K*CpZ7  
associated company                                 联属公司，联营公司 10&A3C(E  
association                                        联合，结合；协会，社团 Zn//u<D  
assumption                                       假设，假定 f@mM&e=f  
at a given date                                         在某一特定时日 y=Hl~ev`9  
attestation                                         鉴证，公证 >Z%^|S9  
attestation service                             鉴证服务 0&x)5^lG  
audit adjustment                                审计调整 /[
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audit areas                                        审计领域 L"a#Uu8  
audit conclusion                                审计结论 |7-tUHMo[  
audit effectiveness                             审计效果 T

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audit efficiency                                  审计效率 AUK7a  
audit engagement letter                      审计业务约定书 +}Pa/8ybJ  
audit evidence                                          审计证据 Nvi14,q/  
audit fee                                    审计费 BR=Yte /  
audit files                                          审计档案 ZU|nKt<GK  
audit findings                                     审计中发现的事项 &}uO ]0bR  
audit implementation stage                        审计实施阶段 }!LYV  
audit mark                                        审计标识 U# }.r<  
audit materiality                                 审计重要性 *)1,W+A5L  
audit method                                     审计方法 slx^" BF^  
audit objective                                         审计目标，审计目的 khfE<<$=  
audit of financial statements                      会计报表审计，财务报表审计 K*<n<;W  
audit opinion                                     审计意见 =bzTfki  
audit period                                      被审计期间，被审计年度 u@HP@>V  
audit plan                                          审计计划 ^cNP?7g7  
audit planning                                    编制审计计划，制定审计计划，审计计划 dXj.e4,m  
audit planning stage                                  审计计划阶段 i@RjG
 
audit procedure                                审计程序 %YXC-E3@O  
audit programme                               审计程序表，具体审计计划 K02./ut-  
audit report                                       审计报告 vC7sJIch2<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SYL$?kl  
audit report with a qualified opinion                 有保留意见的审计报告 ]V_ 9[=%  
audit report with an adverse opinion                否定意见的审计报告 #E1*1E  
audit report with dual dates                      双重日期审计报告 -|lnJg4
 
audit reporting stage                                 审计报告阶段 9pgct6BO
 
audit responsibility                                   审计责任 $ ]HIYYs  
audit results                                      审计结果 Oq("E(z+f  
audit risk                                          审计风险 J}x5Ko@  
audit sampling                                          审计抽样 -=RXhE_{  
audit sampling techniques                         审计抽样方法，审计抽样技术 DF~w20+  
audit strategies                                  审计策略 7~',q"4P/_  
audit summary                                         审计总结，审计小结 &~&i >  
audit team                                         审计小组 FueJe/~t  
audit test                                    审计测试 dw-r}Qioe  
audit trail                                          审计轨迹 ?|33N
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audit work                                        审计工作 pkoHi'}}$  
audit working paper                                 审计工作底稿 .^uu*S_  
audited financial statement                        审计会计报表，已审计财务报表 R3~&|>7/T  
Auditing Guidelines (the～)                      审计规范指南 TuU.yvkU  
auditing standards                             审计准则 _#_Ab8#  
audit-oriented working paper                          (审计)业务类工作底稿 LP~$7a  
authorisation                                     授权 Cur)|  
authorisation of transaction                       交易的授权 +[F8>9o&  
availability                                         可获得性 ,rd+ dN  
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balance                                      余额；差额；平衡 8
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balance sheet                                    资产负债表 h^ s}8y  
bank                                                 银行 EW`3h9v~  
bank account                                    银行账户，银行户头 ;i]c my  
bank statement                                 银行对账单 |'.SOm9)*  
barter transaction                              易货交易，以物换物交易 -[F^~Gv|;  
basis of audit                                    审计依据 1a<,/N}}t  
basis of preparation                                (会计报表的)编制基础 im'0^  
book of account                               账目，账簿 n)0{mDf%  
borrowing                                         借款，贷款，借债 roKiSE`  
branch                                              分支，分支机构，分店 j% nd  
brought forward                                (账户余额等的)承上年，承上期，承上页 f,1rmX1  
budget                                              预算 A!J5Wz>Q5  
building                                      建筑物；大楼 v<) }T5~r  
business conditions                                  业务情况，经营情况 d_`Ze.^   
business licence                               (企业等的)营业执照 IE6/ E   
business relation                                业务关系 \Q6Ip@?  
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