[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 6W:FT Pt44  
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审计词汇英汉对照 yT[=!M  
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ability to continue as a going concern               持续经营能力 ]GD&EQ  
acceptability                                     可接受性，可接受程度 KY?ujeF  
acceptable level of detection risk                     检查风险的可接受水平 b*ja,I4  
acceptance of engagement                       接受委托 @^GI :z  
accepting the engagement for the first time              首次接受委托 <k{_YRB  
access to asset                                         对资产的接触 PsOq-  
according to                                     根据，依据，依照 `26.+>Z7  
account balance                                账户余额 v#e*RI2}  
account for                                       对……进行会计处理，核算；解释 00@F?|-j  
accounting                                        会计，会计学 Lcf?VV}  
accounting advisory serve                        会计咨询服务 PcjeuJZ  
accounting firm                                 会计师事务所 Q\N
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accounting information                      会计信息，会计资料 g |H  
accounting period                             会计期间 + WT?p]  
accounting policies                                   会计政策 =Aw`0  
accounting professional bodies                 会计职业组织，会计职业团体 kSEgq<i!  
accounting records                                   会计记录 +O^} t  
accounting responsibility                           会计责任 Gte\=0Wr  
accounting service                             会计服务 oTrit_@3  
accounting standards                                会计准则 oDayfyy4y)  
Accounting Standards for Business Enterprises       企业会计准则 (G(M"S SC  
accounting system                             会计系统 2/\I/QkTs  
accounting treatment                                会计处理 sE ^YOT<  
accuracy                                    准确性，精确性 W }v ,6Oe  
additional audit procedures                      追加审计程序 'p@m`)Z  
addressee                                         收件人，收信人 :#cJZ\YH  
Administration of State-owned Assets  (the～)     国有资产管理局 F{c8{?:
  
administrative laws and regulations                 行政法规 ^E.mG>
 
adverse impact                                 不利影响，负面影响 hBVm;`  
adverse opinion                                反对意见 WD! " $  
advisory group                                  咨询组，顾问组 /U-+ClZi@  
agency fee                                        代理费，代理费用 <[u(il  
aggregate                                          总计，合计为…… F{rC{5@fj  
alternation of document and record                 变造文件和记录 %e)?Mem  
alternative audit procedures                      替代审计程序，备选审计程序 Ya(3Z_f+VZ  
amend                                              修改，修订 a
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amortisation                                      摊销 Z?V vFEt%  
analytical capacity                             分析能力 J%T=FU  
analytical procedures                               分析性程序 z?F`)}  
annual financial statements                        年度会计报表，年度财务报表 ?*ZQ:jH  
appendix                                          附录，附表 p<?lF  
applicable                                         适用的 2EYWX!Bx  
applicable laws and regulations                 适用的法规 fRq+pUxU  
application systems                                  应用系统 G~ LQM  
apply consistently                              一贯地执行，一贯地实施 &N]e pV>  
appropriate                                       适当的，合适的； u%Mo.<P I  
征用，挪用 'Gamb+[  
appropriate authorization                          适当的授权 PZO.$'L|7  
appropriateness of audit evidence                    审计证据的适当性 k'+y  
approval                                    批准，核准 Zj_2B_|WN#  
assertion                                    (会计报表上的)认定；确认 gZBKe!@a|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J3e'?3w[  
asset                                                 资产，财产 /Ak\Q5 O'3  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 DtJ3`Jd  
assistant                                     助理，助理人员 W39J)~D^@  
associated company                                 联属公司，联营公司 0C\cM92o  
association                                        联合，结合；协会，社团 }E[v
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assumption                                       假设，假定 G9GHBwT  
at a given date                                         在某一特定时日 h7@%}<%  
attestation                                         鉴证，公证 ;C=V-r  
attestation service                             鉴证服务 j5A>aj  
audit adjustment                                审计调整 fEiNHVx  
audit areas                                        审计领域 =#[t!-@  
audit conclusion                                审计结论 =e0MEV#s.  
audit effectiveness                             审计效果 J<4_<.o(a  
audit efficiency                                  审计效率 (`4&Y-  
audit engagement letter                      审计业务约定书 E7hs+Mh  
audit evidence                                          审计证据 yeBfzKI{b  
audit fee                                    审计费 ZS=
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audit files                                          审计档案 94|ZY}8|f  
audit findings                                     审计中发现的事项 f9 :=6  
audit implementation stage                        审计实施阶段 ~b0l?P*Ff  
audit mark                                        审计标识 2I& dTxIa  
audit materiality                                 审计重要性 QDVSFGwr  
audit method                                     审计方法 a dRIg:2  
audit objective                                         审计目标，审计目的 m,J IId%O  
audit of financial statements                      会计报表审计，财务报表审计 8~~ k?  
audit opinion                                     审计意见 _MuzD&^qE  
audit period                                      被审计期间，被审计年度 Nl/ fvJ`4  
audit plan                                          审计计划 D>
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audit planning                                    编制审计计划，制定审计计划，审计计划 ;' |CSjco  
audit planning stage                                  审计计划阶段 m1X*I  
audit procedure                                审计程序 tF 7u-  
audit programme                               审计程序表，具体审计计划 3orL;(.G  
audit report                                       审计报告 b?VByJl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mAY/J0_  
audit report with a qualified opinion                 有保留意见的审计报告 nEW.Y33  
audit report with an adverse opinion                否定意见的审计报告 }_}    
audit report with dual dates                      双重日期审计报告 %s
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audit reporting stage                                 审计报告阶段 ShvC4Xb 0  
audit responsibility                                   审计责任 q?)5yukeF  
audit results                                      审计结果 .I
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audit risk                                          审计风险 !q$>6P  
audit sampling                                          审计抽样 z@?y(E  
audit sampling techniques                         审计抽样方法，审计抽样技术 7y42)X  
audit strategies                                  审计策略 1zw,;m n  
audit summary                                         审计总结，审计小结 0pl'*r*9  
audit team                                         审计小组 -[pfLo  
audit test                                    审计测试 Y,EF'
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audit trail                                          审计轨迹 <P&X0S`O  
audit work                                        审计工作 vb]uO ' l  
audit working paper                                 审计工作底稿 - *hPEgcV9  
audited financial statement                        审计会计报表，已审计财务报表 [+#k+*1*o  
Auditing Guidelines (the～)                      审计规范指南 ="f-I9y  
auditing standards                             审计准则 m=v.<+>  
audit-oriented working paper                          (审计)业务类工作底稿 dM19;R@4  
authorisation                                     授权 +lZ-xU1  
authorisation of transaction                       交易的授权 k6GQH@y!  
availability                                         可获得性 (n_.bSI  
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balance                                      余额；差额；平衡 %[ *+  
balance sheet                                    资产负债表 Xc^(e?L4  
bank                                                 银行 U3v~R4  
bank account                                    银行账户，银行户头 t6 kLZ  
bank statement                                 银行对账单 ,
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barter transaction                              易货交易，以物换物交易 )8n ?.keq  
basis of audit                                    审计依据 HU|qeSyel  
basis of preparation                                (会计报表的)编制基础  j0O1??  
book of account                               账目，账簿 M?hPlo"
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borrowing                                         借款，贷款，借债 (^sb('"  
branch                                              分支，分支机构，分店 +ut%C.1  
brought forward                                (账户余额等的)承上年，承上期，承上页 dl |$pm@x  
budget                                              预算 ,zH\P+*  
building                                      建筑物；大楼 I")Ud?v0)  
business conditions                                  业务情况，经营情况 9$VdYw7D  
business licence                               (企业等的)营业执照 '%:E4oI  
business relation                                业务关系 [nX{sM%  
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