[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 .aF+>#V=Q  
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审计词汇英汉对照 5`0tG;  
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ability to continue as a going concern               持续经营能力 Q4C28-#  
acceptability                                     可接受性，可接受程度 JhIgqW2  
acceptable level of detection risk                     检查风险的可接受水平 $T Wt
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acceptance of engagement                       接受委托 cs,%Zk.xjw  
accepting the engagement for the first time              首次接受委托 G=(F-U;*  
access to asset                                         对资产的接触 C;M.dd  
according to                                     根据，依据，依照 (@~d9PvB>  
account balance                                账户余额 y$ 7<ZBG
 
account for                                       对……进行会计处理，核算；解释 Td}#o!4!  
accounting                                        会计，会计学 }h>QkV,{2  
accounting advisory serve                        会计咨询服务 GAV|x]R  
accounting firm                                 会计师事务所 5nQ*%u\$Z  
accounting information                      会计信息，会计资料 0[jy  
accounting period                             会计期间 3S ,D~L^  
accounting policies                                   会计政策 g*TAaUs|n  
accounting professional bodies                 会计职业组织，会计职业团体 B<x)^[<v  
accounting records                                   会计记录
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accounting responsibility                           会计责任 Y;4nIWe JL  
accounting service                             会计服务 x)h5W+$  
accounting standards                                会计准则 4l560Fb'U  
Accounting Standards for Business Enterprises       企业会计准则 pS;jrq I#  
accounting system                             会计系统 _m#M^<0n  
accounting treatment                                会计处理 x<4-Q6'{S  
accuracy                                    准确性，精确性 lt[{u$  
additional audit procedures                      追加审计程序 ~Qeyh^wo  
addressee                                         收件人，收信人  k/ls!e?  
Administration of State-owned Assets  (the～)     国有资产管理局 ANZD7v6a  
administrative laws and regulations                 行政法规 '/G.^Zl 9  
adverse impact                                 不利影响，负面影响 P'xq+Q  
adverse opinion                                反对意见 7FMO''x  
advisory group                                  咨询组，顾问组 }mzM'9JH  
agency fee                                        代理费，代理费用 cK"b0K/M?B  
aggregate                                          总计，合计为…… uAwT)km {  
alternation of document and record                 变造文件和记录 xQ=[0!p+  
alternative audit procedures                      替代审计程序，备选审计程序 ]^uO3!+  
amend                                              修改，修订 l 2y_Nz-;  
amortisation                                      摊销 3FR'N%+  
analytical capacity                             分析能力 .n'z\]-/Q  
analytical procedures                               分析性程序 8(&Jy RT  
annual financial statements                        年度会计报表，年度财务报表 |9$K'+'  
appendix                                          附录，附表 ;Z\jX[H  
applicable                                         适用的 3XjM@D  
applicable laws and regulations                 适用的法规 3V>2N)3`A  
application systems                                  应用系统 9l5l"Wj&  
apply consistently                              一贯地执行，一贯地实施 p(f YpD  
appropriate                                       适当的，合适的； ?KDI'>"-v  
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appropriate authorization                          适当的授权 6lpf k&  
appropriateness of audit evidence                    审计证据的适当性 <E[X-S%&  
approval                                    批准，核准 UJ3l8 %/`k  
assertion                                    (会计报表上的)认定；确认 ov.7FZ+
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =yJJq=!  
asset                                                 资产，财产 +ffs{g{  
asset restructuring                             资产重组 n.Iu|,?q  
assignment of duties                                 职责的划分 bX23F?
  
assistant                                     助理，助理人员 &W)Lzpx8c  
associated company                                 联属公司，联营公司 :80!-F*\  
association                                        联合，结合；协会，社团 )o-rg  
assumption                                       假设，假定 dOh`F~ Y)e  
at a given date                                         在某一特定时日 Y5M>&}N  
attestation                                         鉴证，公证 Y;JV9{j  
attestation service                             鉴证服务 q{?Po;\D  
audit adjustment                                审计调整 Z<
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audit areas                                        审计领域 </(bwc~2  
audit conclusion                                审计结论 M[LjN  
audit effectiveness                             审计效果 u|t<f`ze  
audit efficiency                                  审计效率 Rrmk\7/  
audit engagement letter                      审计业务约定书 O:3LA-vA  
audit evidence                                          审计证据 zcnp?
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audit fee                                    审计费 ppH5>Y 6c  
audit files                                          审计档案 8T6.Zhv  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 |7KW
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audit mark                                        审计标识 Rl@k~;VV  
audit materiality                                 审计重要性 `&xo;Vnc  
audit method                                     审计方法 ?4vf2n@  
audit objective                                         审计目标，审计目的 +MU|XT_5|6  
audit of financial statements                      会计报表审计，财务报表审计 /ZlPEs)  
audit opinion                                     审计意见 {eo4J&as  
audit period                                      被审计期间，被审计年度 6fV%[.RR  
audit plan                                          审计计划 )D?\ru H  
audit planning                                    编制审计计划，制定审计计划，审计计划 AvnK?*5!@  
audit planning stage                                  审计计划阶段 ^o^[p %  
audit procedure                                审计程序 ,*ZdMw!  
audit programme                               审计程序表，具体审计计划 L>VZ-j  
audit report                                       审计报告 %GG:F^X#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .4P5tIn\  
audit report with a qualified opinion                 有保留意见的审计报告 (:v|(Gn/  
audit report with an adverse opinion                否定意见的审计报告 jSNUU.lur  
audit report with dual dates                      双重日期审计报告  &0! f_  
audit reporting stage                                 审计报告阶段 Jv(9
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audit responsibility                                   审计责任 j}}:&>;  
audit results                                      审计结果 z9OhY]PPF  
audit risk                                          审计风险 -v"\WmcS  
audit sampling                                          审计抽样 rK 9  
audit sampling techniques                         审计抽样方法，审计抽样技术 #'m&<g,  
audit strategies                                  审计策略 wi]ya\(*yl  
audit summary                                         审计总结，审计小结 {nTQc2T?;  
audit team                                         审计小组 H6i4>U*  
audit test                                    审计测试 xDv 5'IGBb  
audit trail                                          审计轨迹 el GP2x#:  
audit work                                        审计工作 rS1mBrqD  
audit working paper                                 审计工作底稿 ;o* n*N  
audited financial statement                        审计会计报表，已审计财务报表 >;a_
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Auditing Guidelines (the～)                      审计规范指南 1UG5Q-  
auditing standards                             审计准则 {v{qPYNyh  
audit-oriented working paper                          (审计)业务类工作底稿 HRP4"#9R  
authorisation                                     授权 hwg LJY?  
authorisation of transaction                       交易的授权 "";[U  
availability                                         可获得性 .u[hK  
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balance                                      余额；差额；平衡 wXd
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balance sheet                                    资产负债表 TTB1}j+V6  
bank                                                 银行 IO/%X;Y_  
bank account                                    银行账户，银行户头 X]up5tk~  
bank statement                                 银行对账单 LS1r}cl  
barter transaction                              易货交易，以物换物交易 :6R0=oz  
basis of audit                                    审计依据 l-|hvv5g  
basis of preparation                                (会计报表的)编制基础 [>+}2-#  
book of account                               账目，账簿 bMWL^*I  
borrowing                                         借款，贷款，借债 m=;0N
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branch                                              分支，分支机构，分店 7)iB6RBK  
brought forward                                (账户余额等的)承上年，承上期，承上页 d#~ ^)r  
budget                                              预算 }py6H[  
building                                      建筑物；大楼 q:2Vw`g'  
business conditions                                  业务情况，经营情况 ! &4<"wQ  
business licence                               (企业等的)营业执照 =R+z\`2  
business relation                                业务关系 llG^+*Y8t  
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