[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 @bU(z$eB  
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审计词汇英汉对照 C^I
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ability to continue as a going concern               持续经营能力 aY7kl  
acceptability                                     可接受性，可接受程度 j4RM'_*G  
acceptable level of detection risk                     检查风险的可接受水平 }<`Mn34@  
acceptance of engagement                       接受委托 d4<Ic#  
accepting the engagement for the first time              首次接受委托 !m(5N4:vV  
access to asset                                         对资产的接触 o mstJ9  
according to                                     根据，依据，依照 99
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account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 6?OH"!b2-}  
accounting                                        会计，会计学 wQiRj .  
accounting advisory serve                        会计咨询服务 b$)b/=2  
accounting firm                                 会计师事务所 C'3/B)u}l  
accounting information                      会计信息，会计资料 2^N 4(
 
accounting period                             会计期间 +V*FFv  
accounting policies                                   会计政策 tn};[r  
accounting professional bodies                 会计职业组织，会计职业团体 4hwU
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accounting records                                   会计记录 6'd=% V  
accounting responsibility                           会计责任 -ZqN~5>j)  
accounting service                             会计服务 Pda(O;aNU  
accounting standards                                会计准则 "QA <5P  
Accounting Standards for Business Enterprises       企业会计准则 p|VoIQ Y  
accounting system                             会计系统 h7mJXS)t|  
accounting treatment                                会计处理 f.rc~UI?  
accuracy                                    准确性，精确性 $FUWB6M  
additional audit procedures                      追加审计程序 TIlBT{A<  
addressee                                         收件人，收信人 2)(P;[m^o  
Administration of State-owned Assets  (the～)     国有资产管理局 vG9A'R'P  
administrative laws and regulations                 行政法规 <EKDP>,~  
adverse impact                                 不利影响，负面影响 #7K&x.w$  
adverse opinion                                反对意见 .lm^+1}r  
advisory group                                  咨询组，顾问组 @4dB$QF`&  
agency fee                                        代理费，代理费用 _
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aggregate                                          总计，合计为…… 9Cbf[\J!bq  
alternation of document and record                 变造文件和记录 RGy4p)z*+  
alternative audit procedures                      替代审计程序，备选审计程序 l%@>)%LA  
amend                                              修改，修订 gHc0n0ZV  
amortisation                                      摊销 WF#eqU*&  
analytical capacity                             分析能力 8;>vgD  
analytical procedures                               分析性程序 xe5|pBT  
annual financial statements                        年度会计报表，年度财务报表 :{NvBxc[  
appendix                                          附录，附表 wlr/zquAE9  
applicable                                         适用的 \9*wo9cV  
applicable laws and regulations                 适用的法规 A\J|eSG'$  
application systems                                  应用系统 !l1UpJp  
apply consistently                              一贯地执行，一贯地实施 bf]W_I]B  
appropriate                                       适当的，合适的； @mM'V5
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征用，挪用 gE8p**LT+  
appropriate authorization                          适当的授权 ><9E^ k0.  
appropriateness of audit evidence                    审计证据的适当性 3]Rb2$p[=  
approval                                    批准，核准 ' ms&ty*T  
assertion                                    (会计报表上的)认定；确认 R /J@XP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a!YpSFr  
asset                                                 资产，财产 b#cXn4<3D  
asset restructuring                             资产重组 C8i6ESmU  
assignment of duties                                 职责的划分 bp Q/#\Z  
assistant                                     助理，助理人员 L2:v#c()#)  
associated company                                 联属公司，联营公司 3n-~+2l  
association                                        联合，结合；协会，社团 .T0w2Dv/  
assumption                                       假设，假定 lN"%~n
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at a given date                                         在某一特定时日 DEEQ/B{  
attestation                                         鉴证，公证 R<aF;Rvb5  
attestation service                             鉴证服务 =jZ}@L/+  
audit adjustment                                审计调整 Nb/W+& y  
audit areas                                        审计领域 Q$Y ]KV  
audit conclusion                                审计结论 m3zmyw}  
audit effectiveness                             审计效果 p%A s6 .  
audit efficiency                                  审计效率 M]PH1 2Ob  
audit engagement letter                      审计业务约定书 ^6Y4=  
audit evidence                                          审计证据 D9`J||]E  
audit fee                                    审计费 %7WQb]y  
audit files                                          审计档案 )`5kfj  
audit findings                                     审计中发现的事项 GZgu1YR
 
audit implementation stage                        审计实施阶段 ht _fbh(l  
audit mark                                        审计标识 /y/O&`X(  
audit materiality                                 审计重要性 1"k"<{%  
audit method                                     审计方法 (}1 gO  
audit objective                                         审计目标，审计目的 d%tF~|#A%  
audit of financial statements                      会计报表审计，财务报表审计 .*+?]  
audit opinion                                     审计意见 wWV`k  
audit period                                      被审计期间，被审计年度 QRbiO  
audit plan                                          审计计划 y;W|)  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?CSc5b`eo  
audit planning stage                                  审计计划阶段 #4uuT
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audit procedure                                审计程序 p^1s9CM%  
audit programme                               审计程序表，具体审计计划 C" vj#Tx  
audit report                                       审计报告 3Z.<=D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6;rJIk@Fx=  
audit report with a qualified opinion                 有保留意见的审计报告 [7d>c  
audit report with an adverse opinion                否定意见的审计报告 ,m<t/@^]  
audit report with dual dates                      双重日期审计报告 w6ZyMR,T  
audit reporting stage                                 审计报告阶段 -90qG"@  
audit responsibility                                   审计责任 t# cm|  
audit results                                      审计结果 BK
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audit risk                                          审计风险 ,CACQhrng  
audit sampling                                          审计抽样 @&!`.Y oy  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^~iu),gu  
audit strategies                                  审计策略 {s^vAD<~x3  
audit summary                                         审计总结，审计小结 xD[O8vQE  
audit team                                         审计小组 LU$aCw5 B;  
audit test                                    审计测试 Jv*[@ -.k  
audit trail                                          审计轨迹 Fy(-.S1  
audit work                                        审计工作 " sh%8 <N  
audit working paper                                 审计工作底稿 @2H"8KX  
audited financial statement                        审计会计报表，已审计财务报表 Y K(I '  
Auditing Guidelines (the～)                      审计规范指南 b[}f]pB@n  
auditing standards                             审计准则 ;2lKo="  
audit-oriented working paper                          (审计)业务类工作底稿 !brXQj8D7  
authorisation                                     授权 P,.<3W"4i  
authorisation of transaction                       交易的授权 >^mNIfdE^=  
availability                                         可获得性 xw2dEvjgp%  
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balance                                      余额；差额；平衡 %"#%/>U4  
balance sheet                                    资产负债表 A6D.bJ)  
bank                                                 银行 (J!FW(Ma|=  
bank account                                    银行账户，银行户头 '9O4$s1  
bank statement                                 银行对账单 wNzALfS  
barter transaction                              易货交易，以物换物交易 .Pz( 0Y  
basis of audit                                    审计依据 X}XTEk3[  
basis of preparation                                (会计报表的)编制基础 >kK!/ #ZA  
book of account                               账目，账簿 "Me)'  
borrowing                                         借款，贷款，借债 IB~`Ht8 b  
branch                                              分支，分支机构，分店 d1&RK
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brought forward                                (账户余额等的)承上年，承上期，承上页 3awh>1N2W  
budget                                              预算 Mlr]-Gu5Z  
building                                      建筑物；大楼 @y3u'Y,B  
business conditions                                  业务情况，经营情况 :-Gf GL>]  
business licence                               (企业等的)营业执照 V4c$V]7  
business relation                                业务关系 \_H-TbU8  
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