[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  GWgjbp  
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审计词汇英汉对照 Gd`qZqx#  
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ability to continue as a going concern               持续经营能力 V^=z\wBZ  
acceptability                                     可接受性，可接受程度 m1=3@>  
acceptable level of detection risk                     检查风险的可接受水平 X3I
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acceptance of engagement                       接受委托 {%@zQ|OO0  
accepting the engagement for the first time              首次接受委托 umYq56dw  
access to asset                                         对资产的接触 <DiD8")4  
according to                                     根据，依据，依照 /yyed{q  
account balance                                账户余额 X^#48*"a  
account for                                       对……进行会计处理，核算；解释 mQBq-;  
accounting                                        会计，会计学 <O&L2E @~f  
accounting advisory serve                        会计咨询服务 /s(/6~D|  
accounting firm                                 会计师事务所 }8p;w T!  
accounting information                      会计信息，会计资料 Ot(U_rJCi  
accounting period                             会计期间 C',D"  
accounting policies                                   会计政策 g/W<;o<v(I  
accounting professional bodies                 会计职业组织，会计职业团体 &@c=$+#C  
accounting records                                   会计记录 s"p}>BjMIC  
accounting responsibility                           会计责任  |X`xJL  
accounting service                             会计服务 vY<(3[pp  
accounting standards                                会计准则 |:`f#H  
Accounting Standards for Business Enterprises       企业会计准则 xZjD(e'  
accounting system                             会计系统 V#^~JJW^  
accounting treatment                                会计处理 mKtZ@r)u  
accuracy                                    准确性，精确性 AYd7qx:~  
additional audit procedures                      追加审计程序 Y.3]vno?X  
addressee                                         收件人，收信人 NTuS(7m  
Administration of State-owned Assets  (the～)     国有资产管理局 xaX3<V@S  
administrative laws and regulations                 行政法规 /OK.n3Tt  
adverse impact                                 不利影响，负面影响 v&i M/pJU  
adverse opinion                                反对意见 @3c
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advisory group                                  咨询组，顾问组 zFqH)/  
agency fee                                        代理费，代理费用 1[C,*\X8v  
aggregate                                          总计，合计为…… K!"[,=u_  
alternation of document and record                 变造文件和记录 FJ Kt5}`8  
alternative audit procedures                      替代审计程序，备选审计程序 kWc%u-_  
amend                                              修改，修订 n`? j. s  
amortisation                                      摊销 Zaf].R  
analytical capacity                             分析能力 p@/!+$^{  
analytical procedures                               分析性程序 "X g@X5BG  
annual financial statements                        年度会计报表，年度财务报表 ++F #Z(p  
appendix                                          附录，附表 ;# I(ucB<  
applicable                                         适用的 4\x'$G  
applicable laws and regulations                 适用的法规 
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application systems                                  应用系统 k dmannM  
apply consistently                              一贯地执行，一贯地实施 1`r 4  
appropriate                                       适当的，合适的； Gn#5zx#l  
征用，挪用 C,hs!v6  
appropriate authorization                          适当的授权 bv
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appropriateness of audit evidence                    审计证据的适当性 ~;QO`I=0P  
approval                                    批准，核准 R+#|<e5@%o  
assertion                                    (会计报表上的)认定；确认 BhLYLl
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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 FF6[qSV  
asset                                                 资产，财产 rXuhd [!(P  
asset restructuring                             资产重组 4K[E3aA  
assignment of duties                                 职责的划分 Yvs)H'n=  
assistant                                     助理，助理人员 VmHok  
associated company                                 联属公司，联营公司 }RYr)  
association                                        联合，结合；协会，社团 ?P
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assumption                                       假设，假定 RlyF#X#7{  
at a given date                                         在某一特定时日 c<wsWs 4V  
attestation                                         鉴证，公证 j1*'yvGM  
attestation service                             鉴证服务 ZK1d3
 
audit adjustment                                审计调整 EA|*|o4)  
audit areas                                        审计领域 ]Vo;ZY_\  
audit conclusion                                审计结论 tm@&f  
audit effectiveness                             审计效果 RZ:Yu  
audit efficiency                                  审计效率 >K1)XP  
audit engagement letter                      审计业务约定书 C$SuFL(pb  
audit evidence                                          审计证据 O& V}T#8n  
audit fee                                    审计费 B/:q  
audit files                                          审计档案 H ifKa/}P8  
audit findings                                     审计中发现的事项 ;"-(QE?Mv  
audit implementation stage                        审计实施阶段 f)l:^/WP+  
audit mark                                        审计标识 A&jkc'  
audit materiality                                 审计重要性 *BH*   
audit method                                     审计方法 0#<q]M?hW  
audit objective                                         审计目标，审计目的 _?M34&.X  
audit of financial statements                      会计报表审计，财务报表审计 YD H!Nl  
audit opinion                                     审计意见 qc2j }D0  
audit period                                      被审计期间，被审计年度 Urj8v2k  
audit plan                                          审计计划 KPSFy<  
audit planning                                    编制审计计划，制定审计计划，审计计划 B\r2M`N5  
audit planning stage                                  审计计划阶段 I'HPy.
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audit procedure                                审计程序 So{
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audit programme                               审计程序表，具体审计计划 ^[,Q2MHCT(  
audit report                                       审计报告 %i{Z@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H<#M)8  
audit report with a qualified opinion                 有保留意见的审计报告 X0 Y1I
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audit report with an adverse opinion                否定意见的审计报告 R8I%Cyc  
audit report with dual dates                      双重日期审计报告 ]W~\%`#8?  
audit reporting stage                                 审计报告阶段 m_zl*s*6  
audit responsibility                                   审计责任 K'%2'd  
audit results                                      审计结果 p:Ry F4{b2  
audit risk                                          审计风险 QML
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audit sampling                                          审计抽样 F kY}6  
audit sampling techniques                         审计抽样方法，审计抽样技术 [Ul"I-K  
audit strategies                                  审计策略 >h1 3i@`r  
audit summary                                         审计总结，审计小结 a$r- U_?  
audit team                                         审计小组 83K)j"!<X  
audit test                                    审计测试 0^$ L{V  
audit trail                                          审计轨迹 S[JeW  
audit work                                        审计工作 v/*}M&vo  
audit working paper                                 审计工作底稿 \(2w /~  
audited financial statement                        审计会计报表，已审计财务报表 nNz1gV:0X  
Auditing Guidelines (the～)                      审计规范指南 p4GhT~)l:  
auditing standards                             审计准则 r+n0M' ;0  
audit-oriented working paper                          (审计)业务类工作底稿 1AQVj]#S  
authorisation                                     授权 Swz{5 J2C  
authorisation of transaction                       交易的授权 O2;FaASF  
availability                                         可获得性 uNCM,J!#~  
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balance                                      余额；差额；平衡 :dq.@:+<R  
balance sheet                                    资产负债表  9uR+  
bank                                                 银行 -{`8Av5)E%  
bank account                                    银行账户，银行户头 [p3{d\=*?  
bank statement                                 银行对账单 ve($l"T  
barter transaction                              易货交易，以物换物交易 E@ J/_l;  
basis of audit                                    审计依据 7]W6\Z  
basis of preparation                                (会计报表的)编制基础 OL]P(HRm]~  
book of account                               账目，账簿 ]8q#@%v}  
borrowing                                         借款，贷款，借债 ~hD!{([  
branch                                              分支，分支机构，分店 Q2yD4>qy  
brought forward                                (账户余额等的)承上年，承上期，承上页 N8x[8Rp  
budget                                              预算 [As9&]Bv5  
building                                      建筑物；大楼 '&hz*yk  
business conditions                                  业务情况，经营情况 } I>68dS[  
business licence                               (企业等的)营业执照 [NE|ZL~  
business relation                                业务关系 ]QKo>7%[  
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