[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 Vml 6\X  
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审计词汇英汉对照 Q?i_Nl/|  
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ability to continue as a going concern               持续经营能力 Dj(PH3^  
acceptability                                     可接受性，可接受程度 /=S@3?cQAB  
acceptable level of detection risk                     检查风险的可接受水平 P!W%KobZ7|  
acceptance of engagement                       接受委托 2L~Vr4eHG  
accepting the engagement for the first time              首次接受委托 7]vmtlL  
access to asset                                         对资产的接触 QQS*r}>  
according to                                     根据，依据，依照 iz#R)EB/g  
account balance                                账户余额 P+o"]/7U  
account for                                       对……进行会计处理，核算；解释 {&n- @$?  
accounting                                        会计，会计学 D<6$@ZJ  
accounting advisory serve                        会计咨询服务 *'-4%7C`1  
accounting firm                                 会计师事务所 dn#I,xa`  
accounting information                      会计信息，会计资料 g:M;S"U3*Y  
accounting period                             会计期间 C8|V?bL  
accounting policies                                   会计政策 l&ueD&*4&  
accounting professional bodies                 会计职业组织，会计职业团体 ]&%KU)i?  
accounting records                                   会计记录 ,2fi`9=\  
accounting responsibility                           会计责任 Ojc Tu  
accounting service                             会计服务 Iw`tbN L[  
accounting standards                                会计准则 gB'ajX=OA/  
Accounting Standards for Business Enterprises       企业会计准则 H%O\4V2s  
accounting system                             会计系统 >K9Ia4I,  
accounting treatment                                会计处理 zWC| Qe  
accuracy                                    准确性，精确性 Zo<)r2|O.  
additional audit procedures                      追加审计程序 <-v zS;  
addressee                                         收件人，收信人 HDHG~<s  
Administration of State-owned Assets  (the～)     国有资产管理局 \#HW.5  
administrative laws and regulations                 行政法规 &u2;S?7m  
adverse impact                                 不利影响，负面影响 $H@SXx  
adverse opinion                                反对意见 uCDe>Q4@/  
advisory group                                  咨询组，顾问组 ;d6Dm)/(  
agency fee                                        代理费，代理费用 BYq80Vk% @  
aggregate                                          总计，合计为…… XPX?+W=mv  
alternation of document and record                 变造文件和记录 ['IH*gi  
alternative audit procedures                      替代审计程序，备选审计程序 7%Y`j/  
amend                                              修改，修订 [Arf!W-QG  
amortisation                                      摊销 ='h2z"}\Bn  
analytical capacity                             分析能力 eM<N?9s  
analytical procedures                               分析性程序 ,W}:vdC  
annual financial statements                        年度会计报表，年度财务报表 \jiE:Qt  
appendix                                          附录，附表 c*)T4n[e  
applicable                                         适用的 MT-T
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applicable laws and regulations                 适用的法规 EB[T 5{  
application systems                                  应用系统 u}iuf_  
apply consistently                              一贯地执行，一贯地实施 u"HGT=Nl  
appropriate                                       适当的，合适的； L!
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征用，挪用 KR>)Ek  
appropriate authorization                          适当的授权 j}^w:W76  
appropriateness of audit evidence                    审计证据的适当性 zKd@Ab  
approval                                    批准，核准 M`cxxDj&j  
assertion                                    (会计报表上的)认定；确认 KW .4 9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aJ+V]WmA  
asset                                                 资产，财产 3YvKHn|V"  
asset restructuring                             资产重组 v$]B;;[A  
assignment of duties                                 职责的划分 1"H;Tr|  
assistant                                     助理，助理人员 }p~2lOI  
associated company                                 联属公司，联营公司 7 9tE  
association                                        联合，结合；协会，社团 %+~\I\)1  
assumption                                       假设，假定 ]=~dyi  
at a given date                                         在某一特定时日 fQfn7FaW_\  
attestation                                         鉴证，公证 .TGw+E1k  
attestation service                             鉴证服务 }^&S^N7  
audit adjustment                                审计调整 T?7u [D[[  
audit areas                                        审计领域 aFTWzz  
audit conclusion                                审计结论 RrMEDMhk6  
audit effectiveness                             审计效果 >jI.$%L$  
audit efficiency                                  审计效率 | [.-pA^  
audit engagement letter                      审计业务约定书 $r!CQ2S  
audit evidence                                          审计证据 IbI0".o  
audit fee                                    审计费 o!tC{"g  
audit files                                          审计档案 %>m.Z#R(  
audit findings                                     审计中发现的事项 (GC
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audit implementation stage                        审计实施阶段 ]DVr-f ~  
audit mark                                        审计标识 -ZaeX]^&Q\  
audit materiality                                 审计重要性 O <Rh[Aqn  
audit method                                     审计方法 pkn^K+<n,  
audit objective                                         审计目标，审计目的 Cy;UyZ  
audit of financial statements                      会计报表审计，财务报表审计 ,#)d  
audit opinion                                     审计意见 G=:/v  
audit period                                      被审计期间，被审计年度 aZmN(AJ8v  
audit plan                                          审计计划 E.K^v/dNdq  
audit planning                                    编制审计计划，制定审计计划，审计计划 )]P(!hW.  
audit planning stage                                  审计计划阶段 0>{ ]*  
audit procedure                                审计程序 fmW{c mr|  
audit programme                               审计程序表，具体审计计划 Jy(G A  
audit report                                       审计报告 \BnU?z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XFS~  
audit report with a qualified opinion                 有保留意见的审计报告 K0gQr.J53  
audit report with an adverse opinion                否定意见的审计报告 w/6X 9d  
audit report with dual dates                      双重日期审计报告 2^o7^S  
audit reporting stage                                 审计报告阶段 1iF=~@Nz_  
audit responsibility                                   审计责任 tj13!Cc}e`  
audit results                                      审计结果 Xz^nm\  
audit risk                                          审计风险 \FsA-W\X  
audit sampling                                          审计抽样 4#IT" i  
audit sampling techniques                         审计抽样方法，审计抽样技术 1B;2 ~2X  
audit strategies                                  审计策略 eh9?GUr5  
audit summary                                         审计总结，审计小结 ]hS:0QE  
audit team                                         审计小组 e0`z~z]6&  
audit test                                    审计测试 pAy4%|(  
audit trail                                          审计轨迹 `p()ko  
audit work                                        审计工作 -pC'C%Q  
audit working paper                                 审计工作底稿 ]RT  
audited financial statement                        审计会计报表，已审计财务报表 \;&;K'   
Auditing Guidelines (the～)                      审计规范指南 >Z!!`0{  
auditing standards                             审计准则 #^T`vTD-  
audit-oriented working paper                          (审计)业务类工作底稿 ,U\s89  
authorisation                                     授权 zH]oAu=H  
authorisation of transaction                       交易的授权 KfiSQ!{  
availability                                         可获得性 D{+@ ,C7B  
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balance                                      余额；差额；平衡 `58%&3lp  
balance sheet                                    资产负债表 JQ%hh&M\0  
bank                                                 银行 G0 )[(s  
bank account                                    银行账户，银行户头 Tw-NIT)  
bank statement                                 银行对账单 A)U"F&tvm  
barter transaction                              易货交易，以物换物交易 n#">k%bD  
basis of audit                                    审计依据 HP8J\`  
basis of preparation                                (会计报表的)编制基础 On*I.~  
book of account                               账目，账簿 =o9s?vOJ  
borrowing                                         借款，贷款，借债 cr!8Tp;2A  
branch                                              分支，分支机构，分店 QD@O!}; T  
brought forward                                (账户余额等的)承上年，承上期，承上页 &Gt{9#  
budget                                              预算 Qf~>5(,h  
building                                      建筑物；大楼 bWo  
business conditions                                  业务情况，经营情况 H^-Y]{7  
business licence                               (企业等的)营业执照 Eg)24C R 4  
business relation                                业务关系 B/4M;G~  
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