[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 l`n5~ Fs  
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审计词汇英汉对照 *crw^e  
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ability to continue as a going concern               持续经营能力 j64 4V|z  
acceptability                                     可接受性，可接受程度 qJs[i>P[W  
acceptable level of detection risk                     检查风险的可接受水平 I^0t2[M  
acceptance of engagement                       接受委托 whkJpK(  
accepting the engagement for the first time              首次接受委托 w{7ji}  
access to asset                                         对资产的接触 ?g
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according to                                     根据，依据，依照 saK;[&I*  
account balance                                账户余额 iK}v`xq  
account for                                       对……进行会计处理，核算；解释 /#q")4Mf  
accounting                                        会计，会计学 bejGfc  
accounting advisory serve                        会计咨询服务 @5Qoi~o  
accounting firm                                 会计师事务所 w6,*9(;$Pk  
accounting information                      会计信息，会计资料 3 XVk#)lw  
accounting period                             会计期间 ,w\ wQn>]K  
accounting policies                                   会计政策 03E3cp"  
accounting professional bodies                 会计职业组织，会计职业团体 1Kc^m\  
accounting records                                   会计记录 pzEABA  
accounting responsibility                           会计责任 {OxWcK\2@h  
accounting service                             会计服务 E[S':Q  
accounting standards                                会计准则 L{PH0Jf  
Accounting Standards for Business Enterprises       企业会计准则 D9,! %7i  
accounting system                             会计系统 Zq?_dIX %  
accounting treatment                                会计处理 .ewZV9P)t  
accuracy                                    准确性，精确性 d(l|hmj4j9  
additional audit procedures                      追加审计程序 %-^}45](q  
addressee                                         收件人，收信人 STT2o=  
Administration of State-owned Assets  (the～)     国有资产管理局 Zc\S$+PM  
administrative laws and regulations                 行政法规 rF8 hr  
adverse impact                                 不利影响，负面影响 BjD&>gO)  
adverse opinion                                反对意见 [@.B4 p  
advisory group                                  咨询组，顾问组 @ M[Q$:  
agency fee                                        代理费，代理费用 ER<eX4oU  
aggregate                                          总计，合计为…… 5#u.pu  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 i[=C_+2  
amend                                              修改，修订 GVObz?Z]SB  
amortisation                                      摊销 ZlM_m >,o  
analytical capacity                             分析能力 %|?1B$s0  
analytical procedures                               分析性程序 SI_?~Pf3k  
annual financial statements                        年度会计报表，年度财务报表 8kbB z  
appendix                                          附录，附表 p":@>v?  
applicable                                         适用的 u9}!Gq  
applicable laws and regulations                 适用的法规 @.o@-3k  
application systems                                  应用系统 h6FgS9H  
apply consistently                              一贯地执行，一贯地实施 q!2<=:f  
appropriate                                       适当的，合适的； YX `%A6  
征用，挪用 8nu> gA  
appropriate authorization                          适当的授权 |uQ[W17^N  
appropriateness of audit evidence                    审计证据的适当性 5&%fkZ0  
approval                                    批准，核准 *R!]47Y d  
assertion                                    (会计报表上的)认定；确认 9Z9l:}bO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J{H?xc o  
asset                                                 资产，财产 U$09p;~$Ww  
asset restructuring                             资产重组 ;&`:|Hf*  
assignment of duties                                 职责的划分 lVT&+r~r  
assistant                                     助理，助理人员 ?d,M.o{0]  
associated company                                 联属公司，联营公司 Qi|?d7k0  
association                                        联合，结合；协会，社团 P'FKk<  
assumption                                       假设，假定 }z{wQ\  
at a given date                                         在某一特定时日 %#4 +!  
attestation                                         鉴证，公证 #fzw WP  
attestation service                             鉴证服务
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audit adjustment                                审计调整 f-]><z  
audit areas                                        审计领域 $P_x
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audit conclusion                                审计结论 UFk!dK+  
audit effectiveness                             审计效果 p\ok_
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audit efficiency                                  审计效率 UGf6i"F  
audit engagement letter                      审计业务约定书 rBD2Si=  
audit evidence                                          审计证据 KE#$+,
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audit fee                                    审计费 b\M b*o  
audit files                                          审计档案 .J:;_4x  
audit findings                                     审计中发现的事项 |Ib.)  
audit implementation stage                        审计实施阶段 m|`VJ0  
audit mark                                        审计标识 2b~ HHVruX  
audit materiality                                 审计重要性 N=
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audit method                                     审计方法 .SBc5KX   
audit objective                                         审计目标，审计目的 lG <yJ~{  
audit of financial statements                      会计报表审计，财务报表审计 mQnL<0_
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audit opinion                                     审计意见 W%H]Uyt  
audit period                                      被审计期间，被审计年度 ip674'bq7R  
audit plan                                          审计计划 ] EV`dIk  
audit planning                                    编制审计计划，制定审计计划，审计计划 y\z*p&I  
audit planning stage                                  审计计划阶段 >OTl2F}4 !  
audit procedure                                审计程序 0ZT 0
 
audit programme                               审计程序表，具体审计计划 5d(qtFH1  
audit report                                       审计报告 ?0m?7{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $BaK'7=3*  
audit report with a qualified opinion                 有保留意见的审计报告 T#Fn:6_=  
audit report with an adverse opinion                否定意见的审计报告 "bi !=  
audit report with dual dates                      双重日期审计报告 l)%mqW%  
audit reporting stage                                 审计报告阶段 oB3q AP  
audit responsibility                                   审计责任 \E~Q1eAJT  
audit results                                      审计结果 M(NH 9E E  
audit risk                                          审计风险 ]p}#NPe5  
audit sampling                                          审计抽样 " C&x,Ic  
audit sampling techniques                         审计抽样方法，审计抽样技术 #9I NX`s-  
audit strategies                                  审计策略 "C& Jwm?  
audit summary                                         审计总结，审计小结 "s> >V,  
audit team                                         审计小组 QWQ!Ak  
audit test                                    审计测试 ^YqbjL  
audit trail                                          审计轨迹 uGM>C"  
audit work                                        审计工作 +{'lZa  
audit working paper                                 审计工作底稿 q1P :^<[  
audited financial statement                        审计会计报表，已审计财务报表 q<
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Auditing Guidelines (the～)                      审计规范指南 -#daBx ?  
auditing standards                             审计准则 ;i/"$K  
audit-oriented working paper                          (审计)业务类工作底稿 {q})kO  
authorisation                                     授权 V15q01bE#  
authorisation of transaction                       交易的授权 h^`{ .TlN  
availability                                         可获得性 VmMh+)UZ  
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balance                                      余额；差额；平衡 H a90  
balance sheet                                    资产负债表 i>WOYI9  
bank                                                 银行
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bank account                                    银行账户，银行户头 E} Ljo  
bank statement                                 银行对账单 7Onk!NH  
barter transaction                              易货交易，以物换物交易 ^z38<L=z"  
basis of audit                                    审计依据 /%- o.hT  
basis of preparation                                (会计报表的)编制基础 Z0{f  
book of account                               账目，账簿 FF8WTuzB+  
borrowing                                         借款，贷款，借债 ?-4OfGN  
branch                                              分支，分支机构，分店 PVZEB  
brought forward                                (账户余额等的)承上年，承上期，承上页 _dJp 3D  
budget                                              预算 8u/3?Kc  
building                                      建筑物；大楼 ]X/O IfdWe  
business conditions                                  业务情况，经营情况 RFhU#  
business licence                               (企业等的)营业执照 ;B*L1'FF%t  
business relation                                业务关系 D\n>*x  
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