[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  8
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审计词汇英汉对照 "0;WYw?  
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ability to continue as a going concern               持续经营能力 =T2SJ)  
acceptability                                     可接受性，可接受程度 v0)Y,hW  
acceptable level of detection risk                     检查风险的可接受水平 !|4]V}JQ  
acceptance of engagement                       接受委托 fG>3g S6&  
accepting the engagement for the first time              首次接受委托 sd%)g<t  
access to asset                                         对资产的接触 QEt"T7a[/  
according to                                     根据，依据，依照 q6-o!>dLQ  
account balance                                账户余额 zx\-He  
account for                                       对……进行会计处理，核算；解释 18F}3t??  
accounting                                        会计，会计学 )JTQZ,f3]  
accounting advisory serve                        会计咨询服务 WIi,`/K+  
accounting firm                                 会计师事务所 PV~D;  
accounting information                      会计信息，会计资料 iKPgiL~  
accounting period                             会计期间 KQ]sUNH  
accounting policies                                   会计政策 MhHh`WUGh  
accounting professional bodies                 会计职业组织，会计职业团体 U'" #jT  
accounting records                                   会计记录 p#P<V%  
accounting responsibility                           会计责任 ^ fC2o%3^  
accounting service                             会计服务 ^\B4]'+^j  
accounting standards                                会计准则 yD& Y`f#  
Accounting Standards for Business Enterprises       企业会计准则 )Hin{~h  
accounting system                             会计系统 2=K|kp5  
accounting treatment                                会计处理 9;{(. K  
accuracy                                    准确性，精确性 W3UxFs]$  
additional audit procedures                      追加审计程序 3^wHL:u  
addressee                                         收件人，收信人 &)Qq%\EP4  
Administration of State-owned Assets  (the～)     国有资产管理局 tTTHQ7o*BD  
administrative laws and regulations                 行政法规 ^TZmc{i  
adverse impact                                 不利影响，负面影响 dcmf~+T  
adverse opinion                                反对意见 @ hA`f4^  
advisory group                                  咨询组，顾问组 8=Oym~  
agency fee                                        代理费，代理费用 LRu*%3xx  
aggregate                                          总计，合计为…… d*Mqs}8  
alternation of document and record                 变造文件和记录 H0"'j d  
alternative audit procedures                      替代审计程序，备选审计程序 cFq<x=S  
amend                                              修改，修订 qZ[H ILh!  
amortisation                                      摊销 %Jh(5  
analytical capacity                             分析能力 00i MU  
analytical procedures                               分析性程序 pEcYfj3M  
annual financial statements                        年度会计报表，年度财务报表 ]\|2=  
appendix                                          附录，附表 xP>cQELot  
applicable                                         适用的 ]3,9."^  
applicable laws and regulations                 适用的法规 ,|yscp8  
application systems                                  应用系统 Ua|iAD1  
apply consistently                              一贯地执行，一贯地实施 |Y}YhUI&  
appropriate                                       适当的，合适的； 8k:^( kByF  
征用，挪用 5%9Uh'y#  
appropriate authorization                          适当的授权 0
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appropriateness of audit evidence                    审计证据的适当性 y[l{ UBue:  
approval                                    批准，核准 &Cj~D$kDEu  
assertion                                    (会计报表上的)认定；确认 .GJbrz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I^f|U
 
asset                                                 资产，财产 .F@Lx45  
asset restructuring                             资产重组 X(x,6cC  
assignment of duties                                 职责的划分 E-X z  
assistant                                     助理，助理人员 Ag\RLJ.KD  
associated company                                 联属公司，联营公司 4t =Kt  
association                                        联合，结合；协会，社团 x^)?V7[t  
assumption                                       假设，假定 KxKZC}4m  
at a given date                                         在某一特定时日 3,v/zcV  
attestation                                         鉴证，公证 g)Hsd0  
attestation service                             鉴证服务 N`I
XSE  
audit adjustment                                审计调整 ?K pDEH~\  
audit areas                                        审计领域 {9Qc\Ij  
audit conclusion                                审计结论 bf.+Ewb(  
audit effectiveness                             审计效果 rG~W=!bj  
audit efficiency                                  审计效率 nHbi{,3  
audit engagement letter                      审计业务约定书 wxK71OH  
audit evidence                                          审计证据 p<dw C"z  
audit fee                                    审计费 k]:`<`/I_  
audit files                                          审计档案 XQ[\K6X5  
audit findings                                     审计中发现的事项 "2C}Pr,p8  
audit implementation stage                        审计实施阶段 yw+]S  
audit mark                                        审计标识 6<\dQ+~  
audit materiality                                 审计重要性 ec# `9w$  
audit method                                     审计方法 ]aMDx>OE  
audit objective                                         审计目标，审计目的 X:`=\D  
audit of financial statements                      会计报表审计，财务报表审计 vgtAJp+p*  
audit opinion                                     审计意见 rU9")4sQ  
audit period                                      被审计期间，被审计年度 B=>Xr!pM!  
audit plan                                          审计计划 |7,$.MK- @  
audit planning                                    编制审计计划，制定审计计划，审计计划 xzY/$?  
audit planning stage                                  审计计划阶段 ?+=,t]`!m  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 ;8vB7|54.  
audit report                                       审计报告 ) C~#W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~2hzyEh  
audit report with a qualified opinion                 有保留意见的审计报告 )Rbt0   
audit report with an adverse opinion                否定意见的审计报告 @eBo7#Zr  
audit report with dual dates                      双重日期审计报告 YY tVp_)  
audit reporting stage                                 审计报告阶段 bt1bTo  
audit responsibility                                   审计责任 UK^w;w2F  
audit results                                      审计结果 _Fj\0S"  
audit risk                                          审计风险 BR@gJ(2  
audit sampling                                          审计抽样 Gl{'a
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audit sampling techniques                         审计抽样方法，审计抽样技术 tq}sedYhee  
audit strategies                                  审计策略 >clVV6B  
audit summary                                         审计总结，审计小结 lgVT~v{U`n  
audit team                                         审计小组 g$)0E<  
audit test                                    审计测试 Iw?^  
audit trail                                          审计轨迹 34)l3UI~  
audit work                                        审计工作 #gWok'ZcR  
audit working paper                                 审计工作底稿 ;6 d-+(@  
audited financial statement                        审计会计报表，已审计财务报表 jl7>  
Auditing Guidelines (the～)                      审计规范指南 9 fbo  
auditing standards                             审计准则 Rj
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audit-oriented working paper                          (审计)业务类工作底稿 .XK3o .ZhW  
authorisation                                     授权 ~yXDN4s  
authorisation of transaction                       交易的授权 LQ Ux}  
availability                                         可获得性 |uFb(kL[U  
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balance                                      余额；差额；平衡 U%1M?vT/  
balance sheet                                    资产负债表 T<nK/lp1t  
bank                                                 银行 bSI*`Dc"!  
bank account                                    银行账户，银行户头 b?Q$UMAbH  
bank statement                                 银行对账单 mg70%=qM0f  
barter transaction                              易货交易，以物换物交易 `_ neYT  
basis of audit                                    审计依据 mBrZ{hqS  
basis of preparation                                (会计报表的)编制基础 v%`k*n':  
book of account                               账目，账簿 vfc5M6Vm)<  
borrowing                                         借款，贷款，借债 9(=+OQ6  
branch                                              分支，分支机构，分店 FR50y+h^$  
brought forward                                (账户余额等的)承上年，承上期，承上页 %y>*9$<pXe  
budget                                              预算 KTo}xLT  
building                                      建筑物；大楼 0.!vp?  
business conditions                                  业务情况，经营情况 eUa:@cA  
business licence                               (企业等的)营业执照 8EiS\$O-  
business relation                                业务关系 I`@>v%0  
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