[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 Vn s3859$8  
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审计词汇英汉对照 N(/)e  
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ability to continue as a going concern               持续经营能力 'g v0;L  
acceptability                                     可接受性，可接受程度 X1o",,N^M  
acceptable level of detection risk                     检查风险的可接受水平 ;p`1Y<d-O  
acceptance of engagement                       接受委托 m*0YMS>Y |  
accepting the engagement for the first time              首次接受委托 (f/(q-7VWt  
access to asset                                         对资产的接触 ^W |YE72Y  
according to                                     根据，依据，依照 V&mk
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account balance                                账户余额 )ycI.[C  
account for                                       对……进行会计处理，核算；解释 N['DqS =  
accounting                                        会计，会计学 MBLZ:A| C  
accounting advisory serve                        会计咨询服务 W"{Ggk`  
accounting firm                                 会计师事务所 ]xC56se  
accounting information                      会计信息，会计资料 Xfiwblg  
accounting period                             会计期间 )>a~%~:  
accounting policies                                   会计政策 xATx2*@X2  
accounting professional bodies                 会计职业组织，会计职业团体 0B6!$) *-i  
accounting records                                   会计记录 CTMC78=9}  
accounting responsibility                           会计责任 G|i0n   
accounting service                             会计服务 w OL,LU  
accounting standards                                会计准则 "ubp`7%67  
Accounting Standards for Business Enterprises       企业会计准则 Ds1h18  
accounting system                             会计系统 D 0Xl`0"'  
accounting treatment                                会计处理 i'Y8-})  
accuracy                                    准确性，精确性 OVK )]- ~  
additional audit procedures                      追加审计程序 >hunV'vu'  
addressee                                         收件人，收信人 TrI+F+;  
Administration of State-owned Assets  (the～)     国有资产管理局 y^2#;0W  
administrative laws and regulations                 行政法规  Y@,iDQ  
adverse impact                                 不利影响，负面影响 E'iE#He  
adverse opinion                                反对意见 U}92%W?  
advisory group                                  咨询组，顾问组 InPE_  
agency fee                                        代理费，代理费用 h nydH-;cz  
aggregate                                          总计，合计为…… r$jWj b  
alternation of document and record                 变造文件和记录 *WE8J#]d  
alternative audit procedures                      替代审计程序，备选审计程序 ZmK=8iN9J  
amend                                              修改，修订 "Eh=@?]S_  
amortisation                                      摊销 X[Y0r  
analytical capacity                             分析能力 ]n^iG7aB?  
analytical procedures                               分析性程序 5F kdGF  
annual financial statements                        年度会计报表，年度财务报表 )JMqC+J3*t  
appendix                                          附录，附表 g`fG84  
applicable                                         适用的 )&6gju7(  
applicable laws and regulations                 适用的法规 dx%z9[8~{.  
application systems                                  应用系统 YRZ\nun  
apply consistently                              一贯地执行，一贯地实施 /=2aD5r  
appropriate                                       适当的，合适的； <G})$f'x2  
征用，挪用 Yf0 
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appropriate authorization                          适当的授权 )O'LE&kQ|  
appropriateness of audit evidence                    审计证据的适当性 hSehJjEoM  
approval                                    批准，核准 9QQ XB-  
assertion                                    (会计报表上的)认定；确认 +pd,gG?dW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :EX>Y<`]  
asset                                                 资产，财产 &V4Zmn?UU  
asset restructuring                             资产重组 ^*. [b  
assignment of duties                                 职责的划分 !GO
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assistant                                     助理，助理人员 ljFq;!I5  
associated company                                 联属公司，联营公司 v l"8Oi*r^  
association                                        联合，结合；协会，社团 4m*)("H  
assumption                                       假设，假定 )uqzu%T  
at a given date                                         在某一特定时日 v9(5HY  
attestation                                         鉴证，公证 !73y(Y%TE  
attestation service                             鉴证服务 tYA@J["^  
audit adjustment                                审计调整 "vGh/sXW  
audit areas                                        审计领域 uq5?t  
audit conclusion                                审计结论 Q-x>yau"  
audit effectiveness                             审计效果 D e&,^"%  
audit efficiency                                  审计效率 % /:1eE`!S  
audit engagement letter                      审计业务约定书 O
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audit evidence                                          审计证据 <83Ky;ry  
audit fee                                    审计费 U4XW Kwq  
audit files                                          审计档案 Vr2 A7kq  
audit findings                                     审计中发现的事项 RELNWr  
audit implementation stage                        审计实施阶段 o30C\  
audit mark                                        审计标识 |E+.y&0;  
audit materiality                                 审计重要性 Q,?_;,I}  
audit method                                     审计方法 ]V"P &
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audit objective                                         审计目标，审计目的 Vh-8pFt  
audit of financial statements                      会计报表审计，财务报表审计 M CC4'  
audit opinion                                     审计意见 _k:8ib2TQ  
audit period                                      被审计期间，被审计年度 ; Y/nS  
audit plan                                          审计计划 Es>' N3A z  
audit planning                                    编制审计计划，制定审计计划，审计计划 PUQ",;&y1  
audit planning stage                                  审计计划阶段 FjCGD4x1N  
audit procedure                                审计程序 ElO|6kOBYG  
audit programme                               审计程序表，具体审计计划 }c G)$E  
audit report                                       审计报告 bEcs(Mc~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RV~t%Sw^  
audit report with a qualified opinion                 有保留意见的审计报告 ni;)6,i  
audit report with an adverse opinion                否定意见的审计报告 ^IT F*  
audit report with dual dates                      双重日期审计报告 UPtj@gtcY  
audit reporting stage                                 审计报告阶段 h,/Aq  
audit responsibility                                   审计责任 UL[,A+X8D  
audit results                                      审计结果 ("U<@~  
audit risk                                          审计风险 1!uBzO6/$  
audit sampling                                          审计抽样 O Z ./suR)  
audit sampling techniques                         审计抽样方法，审计抽样技术  Bx45yaT  
audit strategies                                  审计策略  X }(s(6  
audit summary                                         审计总结，审计小结 /r4l7K  
audit team                                         审计小组 /3s&??{tv  
audit test                                    审计测试 V]|X ,G  
audit trail                                          审计轨迹 ,I"T9k-^  
audit work                                        审计工作 `r$7Cc$C  
audit working paper                                 审计工作底稿 8 a]'G)(ts  
audited financial statement                        审计会计报表，已审计财务报表 C0N :z.)4  
Auditing Guidelines (the～)                      审计规范指南 C1^%!)  
auditing standards                             审计准则 q>_<\|?%x  
audit-oriented working paper                          (审计)业务类工作底稿 Q` F1t  
authorisation                                     授权 ,HP }}K+S  
authorisation of transaction                       交易的授权 !hVbx#bXl  
availability                                         可获得性 Snk+Z
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balance                                      余额；差额；平衡 3\W/VBJJ  
balance sheet                                    资产负债表 [9 MH"\  
bank                                                 银行 :k\#=u(
  
bank account                                    银行账户，银行户头 [ar0{MPYd  
bank statement                                 银行对账单 44KoOY_  
barter transaction                              易货交易，以物换物交易 - lX4;  
basis of audit                                    审计依据 JQ?`l)4  
basis of preparation                                (会计报表的)编制基础 g}MUfl-L  
book of account                               账目，账簿 J>(X0@eWz  
borrowing                                         借款，贷款，借债 }AS?q?4?  
branch                                              分支，分支机构，分店 s4bV0k  
brought forward                                (账户余额等的)承上年，承上期，承上页 qfsPX
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budget                                              预算 u1meysa{0  
building                                      建筑物；大楼 \%<M[r=  
business conditions                                  业务情况，经营情况 vAX(3  
business licence                               (企业等的)营业执照 f<8
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business relation                                业务关系 lcl|o3yQ  
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