[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 @ 'rk[S}A  
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审计词汇英汉对照 I&qT3/SVI  
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ability to continue as a going concern               持续经营能力 .P.TqT@)r  
acceptability                                     可接受性，可接受程度 4;WeB   
acceptable level of detection risk                     检查风险的可接受水平 'WkDpa  
acceptance of engagement                       接受委托 EAp6IhW{  
accepting the engagement for the first time              首次接受委托 FqAW><  
access to asset                                         对资产的接触 Q^4j  
according to                                     根据，依据，依照 Ks:~Z9r}  
account balance                                账户余额 4A.Z MH  
account for                                       对……进行会计处理，核算；解释 Fyoy)y*  
accounting                                        会计，会计学 6T0E'kv S  
accounting advisory serve                        会计咨询服务 1$ez}k,  
accounting firm                                 会计师事务所 [TvH7ott'1  
accounting information                      会计信息，会计资料 {;]:}nA  
accounting period                             会计期间 IZYq  
accounting policies                                   会计政策 7F.t>$'  
accounting professional bodies                 会计职业组织，会计职业团体 aN{C86wx  
accounting records                                   会计记录 LGZ5py=xb  
accounting responsibility                           会计责任 5f PYtVm  
accounting service                             会计服务 o1=
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accounting standards                                会计准则 +ia  F$  
Accounting Standards for Business Enterprises       企业会计准则 ZvEcExA-  
accounting system                             会计系统 m{Jo'*%8f  
accounting treatment                                会计处理 c)gG  
accuracy                                    准确性，精确性 J Sz'oA5
 
additional audit procedures                      追加审计程序 f~-81ctu  
addressee                                         收件人，收信人 _;",7bT80  
Administration of State-owned Assets  (the～)     国有资产管理局 Rq~\Yf+Pm
 
administrative laws and regulations                 行政法规 I <`9ANe  
adverse impact                                 不利影响，负面影响 |2(z<b&y=  
adverse opinion                                反对意见 2j8^Z  
advisory group                                  咨询组，顾问组 )nU%}Z  
agency fee                                        代理费，代理费用 !/, 6+2Ru  
aggregate                                          总计，合计为…… @gc lks/M  
alternation of document and record                 变造文件和记录 _S5\5[^  
alternative audit procedures                      替代审计程序，备选审计程序 [,)yc/{*  
amend                                              修改，修订 |xyr6gY  
amortisation                                      摊销 pe=Ou0  
analytical capacity                             分析能力 DG
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analytical procedures                               分析性程序 :#v8K;C  
annual financial statements                        年度会计报表，年度财务报表 cGiS[-g  
appendix                                          附录，附表 6z@OGExmd#  
applicable                                         适用的 ",&#9  
applicable laws and regulations                 适用的法规 h"/FqO  
application systems                                  应用系统 pvM;2  
apply consistently                              一贯地执行，一贯地实施 j J
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appropriate                                       适当的，合适的； 2P`QS@v0a=  
征用，挪用 dP[l$/  
appropriate authorization                          适当的授权 JViglO1\  
appropriateness of audit evidence                    审计证据的适当性 x;"!  
approval                                    批准，核准 peqoLeJI  
assertion                                    (会计报表上的)认定；确认 aZ^P*|_K3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !U.Xb6  
asset                                                 资产，财产 D(xg
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asset restructuring                             资产重组 wOQ-sp0q0  
assignment of duties                                 职责的划分 HVaWv].  
assistant                                     助理，助理人员 |$@/ Z+  
associated company                                 联属公司，联营公司 {Buoo~  
association                                        联合，结合；协会，社团  ^! /7  
assumption                                       假设，假定 ;K38I}  
at a given date                                         在某一特定时日 1><\
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attestation                                         鉴证，公证 *%_:[>  
attestation service                             鉴证服务 un0tzz  
audit adjustment                                审计调整 ;Vc@]6Ck  
audit areas                                        审计领域 5g  ,
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audit conclusion                                审计结论 qR0V\OtgY~  
audit effectiveness                             审计效果 6#VG,'e3  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 $,"{g <*k;  
audit evidence                                          审计证据 U*F
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audit fee                                    审计费 E< nXkqD  
audit files                                          审计档案 [C d"@!yA  
audit findings                                     审计中发现的事项 oZ95)'L,  
audit implementation stage                        审计实施阶段 |eL&hwqzG  
audit mark                                        审计标识 `C"Slz::  
audit materiality                                 审计重要性 J7X-=E D  
audit method                                     审计方法 j
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audit objective                                         审计目标，审计目的 86O"w*9  
audit of financial statements                      会计报表审计，财务报表审计 )\_xB
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audit opinion                                     审计意见 G|FF  
audit period                                      被审计期间，被审计年度 L;30 &a  
audit plan                                          审计计划 o~!4&  
audit planning                                    编制审计计划，制定审计计划，审计计划 b9%}<w  
audit planning stage                                  审计计划阶段 6ae  
audit procedure                                审计程序 '8>h4s4  
audit programme                               审计程序表，具体审计计划 Ti`<,TA54  
audit report                                       审计报告 ' Ht$LqG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;
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audit report with a qualified opinion                 有保留意见的审计报告 d{+H|$L`  
audit report with an adverse opinion                否定意见的审计报告 :0>wm@qCQ  
audit report with dual dates                      双重日期审计报告 )3v0ex@Jl  
audit reporting stage                                 审计报告阶段 @  fm\ H  
audit responsibility                                   审计责任 B[7|]"L@  
audit results                                      审计结果 _ b}\h,Ky  
audit risk                                          审计风险 <b"ynoM.
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audit sampling                                          审计抽样 ut%t`Y( ]  
audit sampling techniques                         审计抽样方法，审计抽样技术 \W;~[-"#  
audit strategies                                  审计策略 h-hU=I8  
audit summary                                         审计总结，审计小结 t$=FcKUV}f  
audit team                                         审计小组 pHFlO!#]|  
audit test                                    审计测试 o+{}O_r  
audit trail                                          审计轨迹 +(3"XYh  
audit work                                        审计工作 on(P  
audit working paper                                 审计工作底稿 7 t`<`BY^  
audited financial statement                        审计会计报表，已审计财务报表 k9UmTvX  
Auditing Guidelines (the～)                      审计规范指南 2#&9qGR  
auditing standards                             审计准则 $+Ke$fq.>  
audit-oriented working paper                          (审计)业务类工作底稿 w=\Lw+X  
authorisation                                     授权 m3XL;1y:a  
authorisation of transaction                       交易的授权 I$0`U;Xd  
availability                                         可获得性 Ne*I$T 5  
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balance                                      余额；差额；平衡 >1:s.[&  
balance sheet                                    资产负债表 :xZ/c\  
bank                                                 银行 lqAU5K{wQ  
bank account                                    银行账户，银行户头 pcNVtp'V  
bank statement                                 银行对账单 8h9t8?  
barter transaction                              易货交易，以物换物交易 5)V]qV$   
basis of audit                                    审计依据 6HpSZa  
basis of preparation                                (会计报表的)编制基础 ||hy+f[A  
book of account                               账目，账簿 D h]+HF  
borrowing                                         借款，贷款，借债 f2[z)j7  
branch                                              分支，分支机构，分店 |GE3.g  
brought forward                                (账户余额等的)承上年，承上期，承上页 w<j6ln+nM  
budget                                              预算 VuFMjY  
building                                      建筑物；大楼 td4*+)'FY  
business conditions                                  业务情况，经营情况 #O]F5JB  
business licence                               (企业等的)营业执照 1YR;dn  
business relation                                业务关系 H7G*Vg  
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