[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 Rz% Px:M  
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审计词汇英汉对照 Sqj'2<~W  
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ability to continue as a going concern               持续经营能力 PZ2$ [s0W  
acceptability                                     可接受性，可接受程度 xzF@v>2S+  
acceptable level of detection risk                     检查风险的可接受水平 b%>vhj&F  
acceptance of engagement                       接受委托 ^luAX }*  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 0KqGJ:Ru  
according to                                     根据，依据，依照 {'dpRq{c|  
account balance                                账户余额 Ys,}L.  
account for                                       对……进行会计处理，核算；解释 j~!0n[F  
accounting                                        会计，会计学 Omo1 p(y  
accounting advisory serve                        会计咨询服务 X}b%gblx  
accounting firm                                 会计师事务所 |__\Vn  
accounting information                      会计信息，会计资料 sl^i%xJ|l'  
accounting period                             会计期间 g+8{{o=  
accounting policies                                   会计政策 m#Rgelhk.  
accounting professional bodies                 会计职业组织，会计职业团体 tj 6 #lM9  
accounting records                                   会计记录 *=i|E7Irg  
accounting responsibility                           会计责任 J1DX}h]  
accounting service                             会计服务 ($:s}_<>s  
accounting standards                                会计准则 $7~k#_#PC  
Accounting Standards for Business Enterprises       企业会计准则 ?, e7v.b
 
accounting system                             会计系统 *IWO ,!  
accounting treatment                                会计处理 Z#.J>_u )  
accuracy                                    准确性，精确性 ,aS6|~ac4  
additional audit procedures                      追加审计程序 m@o/W  
addressee                                         收件人，收信人 |GgFdn`>  
Administration of State-owned Assets  (the～)     国有资产管理局 f h05*]r  
administrative laws and regulations                 行政法规 A,-UW +:  
adverse impact                                 不利影响，负面影响 INrl^P*  
adverse opinion                                反对意见 ,lSt}Lml  
advisory group                                  咨询组，顾问组 5]cmDk  
agency fee                                        代理费，代理费用 gaBt;@?:Q  
aggregate                                          总计，合计为…… i6wLM-.)  
alternation of document and record                 变造文件和记录 $h1`-=\7  
alternative audit procedures                      替代审计程序，备选审计程序 (UWP=L1  
amend                                              修改，修订 v3 4!rL  
amortisation                                      摊销 aRg/oA4}  
analytical capacity                             分析能力 [eL?O;@BD  
analytical procedures                               分析性程序 -1t"(v  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 K(RG:e~R0i  
applicable                                         适用的 n%PHHu  
applicable laws and regulations                 适用的法规 =N,9#o6^  
application systems                                  应用系统 u '-4hU  
apply consistently                              一贯地执行，一贯地实施 Arh0m. w  
appropriate                                       适当的，合适的； +' )\,m "z  
征用，挪用 V9Bi2\s*  
appropriate authorization                          适当的授权 |@KW~YlE  
appropriateness of audit evidence                    审计证据的适当性 M@@l>"g@  
approval                                    批准，核准 x5\C MWW  
assertion                                    (会计报表上的)认定；确认 nQ>?{"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M\zM-B  
asset                                                 资产，财产 
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asset restructuring                             资产重组 ("UcjB^62  
assignment of duties                                 职责的划分 bL\ab  
assistant                                     助理，助理人员 fsqK(io28  
associated company                                 联属公司，联营公司 ;&4}hPq  
association                                        联合，结合；协会，社团 $p@V1"x  
assumption                                       假设，假定 /Zw^ EM6c  
at a given date                                         在某一特定时日 g[<K FVlG  
attestation                                         鉴证，公证 ]pi"M3f_  
attestation service                             鉴证服务 JK:i-  
audit adjustment                                审计调整 @ht= (Jk9  
audit areas                                        审计领域 &rs+x<  
audit conclusion                                审计结论 d*80eB9P  
audit effectiveness                             审计效果 6 $-Ex  
audit efficiency                                  审计效率 ?&?gQ#\N_J  
audit engagement letter                      审计业务约定书 #DjSS.iW  
audit evidence                                          审计证据 (VeX[*}I  
audit fee                                    审计费 E0QrByr_  
audit files                                          审计档案 RWM9cV5  
audit findings                                     审计中发现的事项 A*tG[)  
audit implementation stage                        审计实施阶段 *'D( j#&  
audit mark                                        审计标识 kj_o I5<'  
audit materiality                                 审计重要性 jA@jsv  
audit method                                     审计方法 ?,8|K B  
audit objective                                         审计目标，审计目的 ';"W0  
audit of financial statements                      会计报表审计，财务报表审计 vAZc.=+ >  
audit opinion                                     审计意见 x=
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audit period                                      被审计期间，被审计年度 $g? ]9}p  
audit plan                                          审计计划 J8Bz|.@Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 AwrW!)n}  
audit planning stage                                  审计计划阶段 <u>l#weG,  
audit procedure                                审计程序 Q
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audit programme                               审计程序表，具体审计计划 A/eZnsk  
audit report                                       审计报告 "%$jl0i_c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r}>8FE9S'H  
audit report with a qualified opinion                 有保留意见的审计报告 v eP)ElX  
audit report with an adverse opinion                否定意见的审计报告 K,f*}1$qM  
audit report with dual dates                      双重日期审计报告 .}'49=c  
audit reporting stage                                 审计报告阶段 R5PXX&Q  
audit responsibility                                   审计责任 LLE\;,bv  
audit results                                      审计结果  l* C>  
audit risk                                          审计风险 LLp/ SWe  
audit sampling                                          审计抽样 v%gkQa
 
audit sampling techniques                         审计抽样方法，审计抽样技术 N]gJ(g  
audit strategies                                  审计策略 5
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audit summary                                         审计总结，审计小结 @'UbTB!  
audit team                                         审计小组 hRK&  
audit test                                    审计测试 -|s w\Q  
audit trail                                          审计轨迹 f|U;4{k  
audit work                                        审计工作 qPle=6U[IL  
audit working paper                                 审计工作底稿 Wtl/xA_  
audited financial statement                        审计会计报表，已审计财务报表 ko-|hBNv  
Auditing Guidelines (the～)                      审计规范指南 FKhmg&+>  
auditing standards                             审计准则 hp ?4w),
 
audit-oriented working paper                          (审计)业务类工作底稿 M*XAyo4fI  
authorisation                                     授权 VRe7Q0  
authorisation of transaction                       交易的授权 %eK=5Er jx  
availability                                         可获得性 )-yJKmV  
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balance                                      余额；差额；平衡 PeD>mCvL"  
balance sheet                                    资产负债表 z$#q' +$  
bank                                                 银行 3$<u3Zi6  
bank account                                    银行账户，银行户头 S$O+p&!X  
bank statement                                 银行对账单 tOUpK20q.@  
barter transaction                              易货交易，以物换物交易 uY6]rt_#a  
basis of audit                                    审计依据 wm1`<r^ M.  
basis of preparation                                (会计报表的)编制基础 `6bIxb{  
book of account                               账目，账簿 c~1+5&  
borrowing                                         借款，贷款，借债 >9-$E?Mt  
branch                                              分支，分支机构，分店 Vr/UY79  
brought forward                                (账户余额等的)承上年，承上期，承上页 BQ8vg8e]B  
budget                                              预算 (<bYoWrK#  
building                                      建筑物；大楼 \#)|6w-  
business conditions                                  业务情况，经营情况 "AN*2)e4  
business licence                               (企业等的)营业执照 8PKUg "p  
business relation                                业务关系 ^,-2";2Xh  
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