[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 mVaWbR@HS  
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审计词汇英汉对照 |
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ability to continue as a going concern               持续经营能力 T`ofj7$:  
acceptability                                     可接受性，可接受程度 r`dQ<U,  
acceptable level of detection risk                     检查风险的可接受水平 k-V3l  
acceptance of engagement                       接受委托 e]9Z]a2  
accepting the engagement for the first time              首次接受委托 LE@<)}Au^  
access to asset                                         对资产的接触 :P
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according to                                     根据，依据，依照 G'#f*) f  
account balance                                账户余额 `;~A  
account for                                       对……进行会计处理，核算；解释 p<Oz"6_/~  
accounting                                        会计，会计学 -- >q=hlA  
accounting advisory serve                        会计咨询服务 *JD-|mK  
accounting firm                                 会计师事务所 VTUY#+3  
accounting information                      会计信息，会计资料 uM"_3je{W2  
accounting period                             会计期间 o=zr]vv  
accounting policies                                   会计政策 <%Al(Lm0  
accounting professional bodies                 会计职业组织，会计职业团体 c1Rn1M,2k  
accounting records                                   会计记录 SH1S
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accounting responsibility                           会计责任 MlKSjKl" !  
accounting service                             会计服务 -P6Z[V%  
accounting standards                                会计准则 ;_~9".'<d  
Accounting Standards for Business Enterprises       企业会计准则 .QvH7  
accounting system                             会计系统 <q`'[1Y4  
accounting treatment                                会计处理 {D$5M/$  
accuracy                                    准确性，精确性 ln1!%B;  
additional audit procedures                      追加审计程序 S+ 3lX7  
addressee                                         收件人，收信人 Q 8H+=L:  
Administration of State-owned Assets  (the～)     国有资产管理局 jk\z-hd
 
administrative laws and regulations                 行政法规 M\_IQj  
adverse impact                                 不利影响，负面影响 '< .gKo  
adverse opinion                                反对意见 Ga]\~31NE  
advisory group                                  咨询组，顾问组 GBY-WN4sc[  
agency fee                                        代理费，代理费用 ,{C hHnJ%#  
aggregate                                          总计，合计为…… \=qZ),bU@  
alternation of document and record                 变造文件和记录 ,f@\Fs~n  
alternative audit procedures                      替代审计程序，备选审计程序 C~-.zQ $  
amend                                              修改，修订 $Ph#pM(  
amortisation                                      摊销 y*#YIS56I  
analytical capacity                             分析能力 H~NK:qRzK  
analytical procedures                               分析性程序 FP<mFqy  
annual financial statements                        年度会计报表，年度财务报表 %dwI;%0  
appendix                                          附录，附表 n&%0G2m:  
applicable                                         适用的 LrH"d  
applicable laws and regulations                 适用的法规 Zmc"  
application systems                                  应用系统 l`<1Y|  
apply consistently                              一贯地执行，一贯地实施 J kxsua  
appropriate                                       适当的，合适的； r"|UgCc  
征用，挪用 &_$0lIDQ  
appropriate authorization                          适当的授权 iLt2L;v>h  
appropriateness of audit evidence                    审计证据的适当性 at+Nd K  
approval                                    批准，核准 ^M)+2@6  
assertion                                    (会计报表上的)认定；确认 a@S{A5j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Al1}Ir  
asset                                                 资产，财产 3}}8 ukq  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 ;(-Wc9=  
assistant                                     助理，助理人员 SE$~
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associated company                                 联属公司，联营公司 YS
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association                                        联合，结合；协会，社团 m-2!r*(zt  
assumption                                       假设，假定 o1Krp '*  
at a given date                                         在某一特定时日 8#nAs\^  
attestation                                         鉴证，公证 7J;\&q'  
attestation service                             鉴证服务 RT. %\)))  
audit adjustment                                审计调整 "Q` Le{  
audit areas                                        审计领域 G1a56TIN~  
audit conclusion                                审计结论 IP
  
audit effectiveness                             审计效果 f hjlt#  
audit efficiency                                  审计效率 %Jji<M]  
audit engagement letter                      审计业务约定书 ;4QE.&s`  
audit evidence                                          审计证据 - -\eYVh[  
audit fee                                    审计费 J=J!)\m  
audit files                                          审计档案 GOsOFs" I  
audit findings                                     审计中发现的事项 ,<BV5~T.|  
audit implementation stage                        审计实施阶段 xpJ=yxO  
audit mark                                        审计标识 t)5.m}  
audit materiality                                 审计重要性 !CdF,pd/)m  
audit method                                     审计方法 ZPG~@lU  
audit objective                                         审计目标，审计目的 TkR#Kzv380  
audit of financial statements                      会计报表审计，财务报表审计 {DD #&B  
audit opinion                                     审计意见 ;$67GK  
audit period                                      被审计期间，被审计年度 PLJDRp 2o  
audit plan                                          审计计划 u2S8DuJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 vScEQS$>  
audit planning stage                                  审计计划阶段 3a[LM!  
audit procedure                                审计程序 =$y;0]7Lwi  
audit programme                               审计程序表，具体审计计划 ^-Rqlr,F;  
audit report                                       审计报告 Ob/i_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #w@FBFr@  
audit report with a qualified opinion                 有保留意见的审计报告 }}Zg/ (  
audit report with an adverse opinion                否定意见的审计报告 xn>N/+,  
audit report with dual dates                      双重日期审计报告 n?>| 2>  
audit reporting stage                                 审计报告阶段 h$XoR0  
audit responsibility                                   审计责任 -,Js2+QZ#  
audit results                                      审计结果 3+\Zom4  
audit risk                                          审计风险 &;bey4_J  
audit sampling                                          审计抽样 ?[|A sw1t  
audit sampling techniques                         审计抽样方法，审计抽样技术 |l-O e  
audit strategies                                  审计策略 kCALJRf~d  
audit summary                                         审计总结，审计小结 g~2=he\C  
audit team                                         审计小组 }G "EdhSl  
audit test                                    审计测试 W!"Oho'  
audit trail                                          审计轨迹 +k h Tl:  
audit work                                        审计工作 kRr/x-"  
audit working paper                                 审计工作底稿 =te4p@
 
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 )gD2wk(  
auditing standards                             审计准则 yFn~rv
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audit-oriented working paper                          (审计)业务类工作底稿 )5`~WzA  
authorisation                                     授权 dV{mmHL  
authorisation of transaction                       交易的授权 !*3]PZ25a(  
availability                                         可获得性  W7c B  
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balance                                      余额；差额；平衡 jZQ{XMF  
balance sheet                                    资产负债表 f1S%p  
bank                                                 银行 9f/l"  
bank account                                    银行账户，银行户头 liqVfB%  
bank statement                                 银行对账单  YCVT0d  
barter transaction                              易货交易，以物换物交易 |S~$IFN4  
basis of audit                                    审计依据 l$kO%E'  
basis of preparation                                (会计报表的)编制基础 Fn0|v66  
book of account                               账目，账簿 g{ ;OgS3>  
borrowing                                         借款，贷款，借债 }]M'f:%b  
branch                                              分支，分支机构，分店 r/@Wn  
brought forward                                (账户余额等的)承上年，承上期，承上页 &'`ki0Xh;  
budget                                              预算 g<ov` bF  
building                                      建筑物；大楼 Q{5.;{/eC  
business conditions                                  业务情况，经营情况 ,@fx[5{  
business licence                               (企业等的)营业执照 upaQoX/C  
business relation                                业务关系 HRJ\H- V  
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