[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 </9@RO  
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审计词汇英汉对照 #lO~n.+P  
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ability to continue as a going concern               持续经营能力 v}BXH4&Y  
acceptability                                     可接受性，可接受程度 dn:/8~B"X  
acceptable level of detection risk                     检查风险的可接受水平 {}N=pL8MS  
acceptance of engagement                       接受委托 <
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accepting the engagement for the first time              首次接受委托 TqTz  
access to asset                                         对资产的接触 i=X B 0-  
according to                                     根据，依据，依照 {Q AV
 
account balance                                账户余额 HR$;QHl~F  
account for                                       对……进行会计处理，核算；解释 {= <m^ 5b9  
accounting                                        会计，会计学 @&GfCg5Cb  
accounting advisory serve                        会计咨询服务 ]6z ; M;F`  
accounting firm                                 会计师事务所 Vl%jpjqP  
accounting information                      会计信息，会计资料 p _q ]Rt  
accounting period                             会计期间 AIw<5lW  
accounting policies                                   会计政策 IHvrx:7   
accounting professional bodies                 会计职业组织，会计职业团体 G~KYFNHr  
accounting records                                   会计记录 +z?SKc  
accounting responsibility                           会计责任 xoyH5ZK@  
accounting service                             会计服务 )@a_|q@V  
accounting standards                                会计准则 <K GYwLk  
Accounting Standards for Business Enterprises       企业会计准则 hvOl9W>
 
accounting system                             会计系统 #Hi$squJ  
accounting treatment                                会计处理 EN{o3@ O'  
accuracy                                    准确性，精确性 AQIBg9y7  
additional audit procedures                      追加审计程序 q-TDg0  
addressee                                         收件人，收信人 %rq/& #jC  
Administration of State-owned Assets  (the～)     国有资产管理局 zt/N)5\ V  
administrative laws and regulations                 行政法规 DBk]2W|i  
adverse impact                                 不利影响，负面影响 Pj{Y  
adverse opinion                                反对意见 B8.uzX'p  
advisory group                                  咨询组，顾问组 ,@0D_&JAl  
agency fee                                        代理费，代理费用 \TnRn(Kw  
aggregate                                          总计，合计为…… p@iU9K\,  
alternation of document and record                 变造文件和记录 sG8G}f  
alternative audit procedures                      替代审计程序，备选审计程序 SCo;Ek  
amend                                              修改，修订 C5x*t Q|  
amortisation                                      摊销 ;T*o RS  
analytical capacity                             分析能力 ]8dzTEjk  
analytical procedures                               分析性程序 ^!sIEL  
annual financial statements                        年度会计报表，年度财务报表 !i5~>p|4@  
appendix                                          附录，附表 QI*<MF,1  
applicable                                         适用的 Qkb=KS%z  
applicable laws and regulations                 适用的法规 WWG+0jQ9  
application systems                                  应用系统 xvTz|Y  
apply consistently                              一贯地执行，一贯地实施 <Xl/U^B  
appropriate                                       适当的，合适的； QZv}\C-c  
征用，挪用 JUdQ Q  
appropriate authorization                          适当的授权 SmVL?wf  
appropriateness of audit evidence                    审计证据的适当性 d34BJ<  
approval                                    批准，核准 Z,7VOf6g  
assertion                                    (会计报表上的)认定；确认 !8OgaMngzF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (
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asset                                                 资产，财产 dq^vK
  
asset restructuring                             资产重组 Q?/qQ}nNw  
assignment of duties                                 职责的划分 <BjrW]pM  
assistant                                     助理，助理人员 W(\^6S)  
associated company                                 联属公司，联营公司 6o<(,\ad[  
association                                        联合，结合；协会，社团 OU'm0J
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assumption                                       假设，假定 \@m^w"Ij  
at a given date                                         在某一特定时日 5]~451  
attestation                                         鉴证，公证 B
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attestation service                             鉴证服务 ~Aw.=Yi=  
audit adjustment                                审计调整 HMmB90P`  
audit areas                                        审计领域 '^%kTNn  
audit conclusion                                审计结论 s"B2Whe  
audit effectiveness                             审计效果 DIF-%X5  
audit efficiency                                  审计效率 do:IkjU~  
audit engagement letter                      审计业务约定书 y-N]{!  
audit evidence                                          审计证据 h]pz12Yf  
audit fee                                    审计费 -_ <z_IL\%  
audit files                                          审计档案 %jn)=;\  
audit findings                                     审计中发现的事项 3@\J#mR  
audit implementation stage                        审计实施阶段 R*DQLBWc  
audit mark                                        审计标识 hGJANA  
audit materiality                                 审计重要性 p} {H%L  
audit method                                     审计方法 \IZY\WU}2  
audit objective                                         审计目标，审计目的 d r$E:kr  
audit of financial statements                      会计报表审计，财务报表审计 ;@xlrj+  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 #p2`9o  
audit planning                                    编制审计计划，制定审计计划，审计计划 `G`yA%  
audit planning stage                                  审计计划阶段 <nc6&+  
audit procedure                                审计程序 ym_p49  
audit programme                               审计程序表，具体审计计划 J?C:@Q  
audit report                                       审计报告 '^M.;Giz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G_<4% HM  
audit report with a qualified opinion                 有保留意见的审计报告 5i+cjT2  
audit report with an adverse opinion                否定意见的审计报告 LB`{35b-  
audit report with dual dates                      双重日期审计报告 yt<h!k$ _P  
audit reporting stage                                 审计报告阶段 GglGFXOL-  
audit responsibility                                   审计责任 L kXho>y  
audit results                                      审计结果 V.Tn1i-v  
audit risk                                          审计风险 =YY 7V!  
audit sampling                                          审计抽样 qHnX)  
audit sampling techniques                         审计抽样方法，审计抽样技术 B>g(i=E  
audit strategies                                  审计策略 Z@}qL1  
audit summary                                         审计总结，审计小结 psUT2  
audit team                                         审计小组
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audit test                                    审计测试 HI7w@V
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audit trail                                          审计轨迹 IKV!0-={!z  
audit work                                        审计工作 |-L7qZu%  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 p>B-Ubu  
Auditing Guidelines (the～)                      审计规范指南 .y<u+)  
auditing standards                             审计准则 /36gf  
audit-oriented working paper                          (审计)业务类工作底稿 SEVB.;  
authorisation                                     授权 F^81?Fi.  
authorisation of transaction                       交易的授权 %OOkPda  
availability                                         可获得性 sou~m,#  
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balance                                      余额；差额；平衡 51Vqbtj^  
balance sheet                                    资产负债表 dz!m8D0  
bank                                                 银行 4AMe>s  
bank account                                    银行账户，银行户头 Cz &3= ),G  
bank statement                                 银行对账单 Y& H <8ez  
barter transaction                              易货交易，以物换物交易 h'?v(k!  
basis of audit                                    审计依据 w!'y,yb%  
basis of preparation                                (会计报表的)编制基础 [+Fajo;0  
book of account                               账目，账簿 d0-4
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borrowing                                         借款，贷款，借债 \&b 9  
branch                                              分支，分支机构，分店 Ft?eqDS1  
brought forward                                (账户余额等的)承上年，承上期，承上页 %uCsCl  
budget                                              预算 `jSegG'  
building                                      建筑物；大楼 Vl;zd=  
business conditions                                  业务情况，经营情况 R9!U_RH  
business licence                               (企业等的)营业执照 .+kg1=s  
business relation                                业务关系 %-a;HGbZn  
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