[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 to: ;:Goa  
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审计词汇英汉对照 lq.:/_m0  
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ability to continue as a going concern               持续经营能力 ;>2-  
acceptability                                     可接受性，可接受程度 K\ Wzh;  
acceptable level of detection risk                     检查风险的可接受水平 Y*@7/2,  
acceptance of engagement                       接受委托 9gA@D%0  
accepting the engagement for the first time              首次接受委托 ~U w<e~  
access to asset                                         对资产的接触 q/ :]+  
according to                                     根据，依据，依照 .feB VRg  
account balance                                账户余额 &(<>} r  
account for                                       对……进行会计处理，核算；解释 +h-% {  
accounting                                        会计，会计学 }{+?>!qDt  
accounting advisory serve                        会计咨询服务 PJ:!O?KVq  
accounting firm                                 会计师事务所 M5RN Z%  
accounting information                      会计信息，会计资料 #SHJ0+)o  
accounting period                             会计期间 F ]X<q uuL  
accounting policies                                   会计政策 3VU4E|s>  
accounting professional bodies                 会计职业组织，会计职业团体 %_n%-Qn  
accounting records                                   会计记录 5Kd"W,  
accounting responsibility                           会计责任 w!*ZS~v/r  
accounting service                             会计服务 \<9aS Y'U  
accounting standards                                会计准则 Zl%)#=kO  
Accounting Standards for Business Enterprises       企业会计准则 6{d?3Jk  
accounting system                             会计系统 tWl')^  
accounting treatment                                会计处理 \a0{9Xx F  
accuracy                                    准确性，精确性 c^"4l 9w  
additional audit procedures                      追加审计程序 512p\x@  
addressee                                         收件人，收信人 gjD|f2*x  
Administration of State-owned Assets  (the～)     国有资产管理局 % dFz[b  
administrative laws and regulations                 行政法规 LTBH/[q5  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 |63uoRr  
advisory group                                  咨询组，顾问组 A/9<} m  
agency fee                                        代理费，代理费用 noaR3)  
aggregate                                          总计，合计为…… ai/]E6r  
alternation of document and record                 变造文件和记录 B}NJs,'FJ  
alternative audit procedures                      替代审计程序，备选审计程序 C<C^7-5  
amend                                              修改，修订 &!;o[joG  
amortisation                                      摊销 <x$nw'H9  
analytical capacity                             分析能力 [x?9<#T  
analytical procedures                               分析性程序 g#fn(A  
annual financial statements                        年度会计报表，年度财务报表 ~Ih` ayVq  
appendix                                          附录，附表 w9u|E46  
applicable                                         适用的 ?.ObHV*k  
applicable laws and regulations                 适用的法规 >&>EjK4?  
application systems                                  应用系统 l %zbx"%x  
apply consistently                              一贯地执行，一贯地实施 V4u4{wU]  
appropriate                                       适当的，合适的； <% mD#S
 
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appropriate authorization                          适当的授权 8d1qRCIz  
appropriateness of audit evidence                    审计证据的适当性 (MqQ3ys  
approval                                    批准，核准 |j/Y#.k;{0  
assertion                                    (会计报表上的)认定；确认 Q7`)&^ Hx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N:'GNMu  
asset                                                 资产，财产 >8{{H"$;(  
asset restructuring                             资产重组 VJA/d2Oys  
assignment of duties                                 职责的划分 LdOqV'&r  
assistant                                     助理，助理人员 e6
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associated company                                 联属公司，联营公司 _UP 9b@Z"  
association                                        联合，结合；协会，社团 NH5sV.vvc  
assumption                                       假设，假定 l`6.( 6  
at a given date                                         在某一特定时日 5m@'( ]j  
attestation                                         鉴证，公证 AD!w:jT
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attestation service                             鉴证服务 ADxje%!1O  
audit adjustment                                审计调整 irw5<l  
audit areas                                        审计领域 lZkJ<*z#  
audit conclusion                                审计结论 (!m6>m2  
audit effectiveness                             审计效果 7CSn79E  
audit efficiency                                  审计效率 B(FM~TVZ  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 7uUq+dp  
audit fee                                    审计费 k!z.6di  
audit files                                          审计档案 B<myt79F_[  
audit findings                                     审计中发现的事项 "tOm  
audit implementation stage                        审计实施阶段 9;n*u9<  
audit mark                                        审计标识 [T'[7Z  
audit materiality                                 审计重要性 ~T9QpL1OJ  
audit method                                     审计方法 8t< X  
audit objective                                         审计目标，审计目的 | Wj=%Ol%o  
audit of financial statements                      会计报表审计，财务报表审计 vEG7A$Z"  
audit opinion                                     审计意见 u"T9w]Z\  
audit period                                      被审计期间，被审计年度 usKP9[T$  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 fwx^?/5j  
audit planning stage                                  审计计划阶段 (-;(wCEE  
audit procedure                                审计程序 'b[O-6v  
audit programme                               审计程序表，具体审计计划 [SKDsJRPP  
audit report                                       审计报告 B
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 u46Z}~xfb  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 ~kpa J'
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audit report with dual dates                      双重日期审计报告 @az<D7j2  
audit reporting stage                                 审计报告阶段 |" b|Q  
audit responsibility                                   审计责任 247vU1  
audit results                                      审计结果 0%|)=T3Slu  
audit risk                                          审计风险 \Lbwfd=  
audit sampling                                          审计抽样 [ (3 %$?[  
audit sampling techniques                         审计抽样方法，审计抽样技术 xU{0rM"  
audit strategies                                  审计策略 &_@M 6[-  
audit summary                                         审计总结，审计小结 TZn5s ~t  
audit team                                         审计小组 gQ{<2u  
audit test                                    审计测试 yI!W658$6  
audit trail                                          审计轨迹 8"LM:0x  
audit work                                        审计工作 ~rq:I<5  
audit working paper                                 审计工作底稿 5yJ~ q  
audited financial statement                        审计会计报表，已审计财务报表 W?N+7_%'  
Auditing Guidelines (the～)                      审计规范指南 fS8Pi,!  
auditing standards                             审计准则 ~U]%>Zf  
audit-oriented working paper                          (审计)业务类工作底稿 Mu.oqT  
authorisation                                     授权 ]$.w I~J%  
authorisation of transaction                       交易的授权 vy7?]}MvV  
availability                                         可获得性 %k"hzjXAw  
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balance                                      余额；差额；平衡 =_6 Q26  
balance sheet                                    资产负债表 eH*i_g'  
bank                                                 银行 )Fqtb;W =  
bank account                                    银行账户，银行户头 o5+7Lt]  
bank statement                                 银行对账单 q+;lxR5D  
barter transaction                              易货交易，以物换物交易 @C('kUX~!  
basis of audit                                    审计依据 2>J;P C[;  
basis of preparation                                (会计报表的)编制基础 >$3 =yw%  
book of account                               账目，账簿 @.dM1DN)  
borrowing                                         借款，贷款，借债 i$:yq.DW  
branch                                              分支，分支机构，分店 ^4[QX -_2  
brought forward                                (账户余额等的)承上年，承上期，承上页 l Ny<E!0  
budget                                              预算 d;3f80Kd*  
building                                      建筑物；大楼 sUkn.g!  
business conditions                                  业务情况，经营情况 !af;5F  
business licence                               (企业等的)营业执照 Y_XRf8Sw  
business relation                                业务关系 az }zoFl  
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