[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 KA?v .s  
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审计词汇英汉对照 _;#9!"&  
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ability to continue as a going concern               持续经营能力 *G\=i A  
acceptability                                     可接受性，可接受程度 3Qa?\C&4  
acceptable level of detection risk                     检查风险的可接受水平 Q]^Yi1PbS  
acceptance of engagement                       接受委托 PFm\[2  
accepting the engagement for the first time              首次接受委托 x+K gc[r  
access to asset                                         对资产的接触 #sS9vv7i  
according to                                     根据，依据，依照 6vF/e#},  
account balance                                账户余额 +3)[>{~1Z  
account for                                       对……进行会计处理，核算；解释 J,9%%S8/C  
accounting                                        会计，会计学 X'jr|s^s  
accounting advisory serve                        会计咨询服务 4? v,wq  
accounting firm                                 会计师事务所 Wy8,< K{  
accounting information                      会计信息，会计资料 4Mi~1iZj  
accounting period                             会计期间 qZ&a76t  
accounting policies                                   会计政策 d t<~sOT3s  
accounting professional bodies                 会计职业组织，会计职业团体 t|<FA#  
accounting records                                   会计记录 2Sjt=LOc="  
accounting responsibility                           会计责任 >GmN~"iJ  
accounting service                             会计服务 tGC2 ^a#~  
accounting standards                                会计准则 ldYeX+J _  
Accounting Standards for Business Enterprises       企业会计准则 g9`[Y~  
accounting system                             会计系统 Nkx0CG*  
accounting treatment                                会计处理 P
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accuracy                                    准确性，精确性 e+l\\9v  
additional audit procedures                      追加审计程序 VE*j*U j  
addressee                                         收件人，收信人 uS&LG#a  
Administration of State-owned Assets  (the～)     国有资产管理局 &lq^dFP&Su  
administrative laws and regulations                 行政法规 1g~y]iQ  
adverse impact                                 不利影响，负面影响 y #69|G  
adverse opinion                                反对意见 M}u1qXa  
advisory group                                  咨询组，顾问组 95[wM6?J  
agency fee                                        代理费，代理费用 VjY<\WqbS  
aggregate                                          总计，合计为…… BW>5?0E[4(  
alternation of document and record                 变造文件和记录 1TIlIN
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alternative audit procedures                      替代审计程序，备选审计程序 m9woredS,  
amend                                              修改，修订 ^ j
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amortisation                                      摊销 #cO+<1  
analytical capacity                             分析能力 3T?f5+@I  
analytical procedures                               分析性程序 j3{HkcjJG  
annual financial statements                        年度会计报表，年度财务报表 "ee'2O  
appendix                                          附录，附表 *Wso3 6an  
applicable                                         适用的 0d";Hh:  
applicable laws and regulations                 适用的法规 *<xrp*O  
application systems                                  应用系统 o)p[ C   
apply consistently                              一贯地执行，一贯地实施 6e<^oH  
appropriate                                       适当的，合适的； Ch7Egzl7?  
征用，挪用 1|]xo3j"'  
appropriate authorization                          适当的授权 Nq_A8Ph9  
appropriateness of audit evidence                    审计证据的适当性 g}m+f]|  
approval                                    批准，核准 OT;
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assertion                                    (会计报表上的)认定；确认 ^4 8\>-Q\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JN|VPvjE  
asset                                                 资产，财产 @iRO7 6m  
asset restructuring                             资产重组 C38%H  
assignment of duties                                 职责的划分 nPOO3!<{  
assistant                                     助理，助理人员 P:^=m*d  
associated company                                 联属公司，联营公司 i5VG2S  
association                                        联合，结合；协会，社团 vf N#NY6  
assumption                                       假设，假定 `R0Y+#$8h  
at a given date                                         在某一特定时日 Je@kiE  
attestation                                         鉴证，公证 /BT1oWi1y  
attestation service                             鉴证服务 R:f7LRF/\  
audit adjustment                                审计调整 rH.gF43O:  
audit areas                                        审计领域 !*_K.1'  
audit conclusion                                审计结论 {@45?L('  
audit effectiveness                             审计效果 2f^-
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audit efficiency                                  审计效率 LN\[Tmd &  
audit engagement letter                      审计业务约定书 jq[x DwPG  
audit evidence                                          审计证据 AEqq1A
 
audit fee                                    审计费 pC
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audit files                                          审计档案 / gu3@@h  
audit findings                                     审计中发现的事项 {_(+>v"eJ  
audit implementation stage                        审计实施阶段 {+Sq<J_`M  
audit mark                                        审计标识 rREzM)GA  
audit materiality                                 审计重要性 <s
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audit method                                     审计方法 nP;;MX:B  
audit objective                                         审计目标，审计目的 ZV( w
  
audit of financial statements                      会计报表审计，财务报表审计 qv uxhzF  
audit opinion                                     审计意见 rVcBl4&1*g  
audit period                                      被审计期间，被审计年度 h0lu!m#\_  
audit plan                                          审计计划 vhpvO>Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;ctU&`  
audit planning stage                                  审计计划阶段 ~#Aa Ldq  
audit procedure                                审计程序 OXCQfT@\  
audit programme                               审计程序表，具体审计计划 puF%=i  
audit report                                       审计报告 "{ FoA3g|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :XYy7xz<  
audit report with a qualified opinion                 有保留意见的审计报告 1eD.:_t4  
audit report with an adverse opinion                否定意见的审计报告 GS4_j
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audit report with dual dates                      双重日期审计报告 Pr/]0<s  
audit reporting stage                                 审计报告阶段 lhxdx   
audit responsibility                                   审计责任 K}K)`bifw  
audit results                                      审计结果 />F.Nsujy  
audit risk                                          审计风险 4TVwa(cB  
audit sampling                                          审计抽样 JiA'BEJN  
audit sampling techniques                         审计抽样方法，审计抽样技术 SX_4=^  
audit strategies                                  审计策略 8(Fu  
audit summary                                         审计总结，审计小结 H`el#tt_  
audit team                                         审计小组 )*D'csGc  
audit test                                    审计测试 ] D6|o5  
audit trail                                          审计轨迹 2yxi= XWZ  
audit work                                        审计工作 !.-.#<<_a  
audit working paper                                 审计工作底稿 7kd
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audited financial statement                        审计会计报表，已审计财务报表 <[<24
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Auditing Guidelines (the～)                      审计规范指南 l;0y -m1  
auditing standards                             审计准则 ~K`1  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 l"5y?jT  
authorisation of transaction                       交易的授权 'Sa!5h  
availability                                         可获得性 TY6 rwU  
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balance                                      余额；差额；平衡 N"1QX6  
balance sheet                                    资产负债表 mp:m`sh*i  
bank                                                 银行 l#xw.2bo  
bank account                                    银行账户，银行户头 ~- <:+9m  
bank statement                                 银行对账单 ._,trb>o  
barter transaction                              易货交易，以物换物交易 "i%jQL'.  
basis of audit                                    审计依据 $ S~%KsC  
basis of preparation                                (会计报表的)编制基础 pBU]=[M0  
book of account                               账目，账簿 tT-=hDw  
borrowing                                         借款，贷款，借债 enumK\  
branch                                              分支，分支机构，分店 VYigxhP7  
brought forward                                (账户余额等的)承上年，承上期，承上页 iC*U$+JG  
budget                                              预算 On% ,
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building                                      建筑物；大楼 s.rT]  
business conditions                                  业务情况，经营情况 _z]v<,=3M  
business licence                               (企业等的)营业执照 ZAeQ~
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business relation                                业务关系 (Oq
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