[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 )/HbmtXqI  
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审计词汇英汉对照 }9:(l  
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A (=A61]yB  
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G47(LE"2b  
ability to continue as a going concern               持续经营能力 MB7UI8  
acceptability                                     可接受性，可接受程度 Xir ERc.e  
acceptable level of detection risk                     检查风险的可接受水平 %MG{KG=&o  
acceptance of engagement                       接受委托 OaTnQ|*  
accepting the engagement for the first time              首次接受委托 /80H.|8O  
access to asset                                         对资产的接触 D;nd _{%  
according to                                     根据，依据，依照 %G0J]QY{(x  
account balance                                账户余额 KA $jG{yq  
account for                                       对……进行会计处理，核算；解释 ML_$/  
accounting                                        会计，会计学 %x'}aTa  
accounting advisory serve                        会计咨询服务 ( p(/  
accounting firm                                 会计师事务所 IRhi1{K$"  
accounting information                      会计信息，会计资料 Q};n%&n&  
accounting period                             会计期间 J.EBt3  
accounting policies                                   会计政策 p9>{X\eT:  
accounting professional bodies                 会计职业组织，会计职业团体 =Bg $OX  
accounting records                                   会计记录 8
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accounting responsibility                           会计责任 w"`Zf7a{/  
accounting service                             会计服务 1d$qr`  
accounting standards                                会计准则
agV z  
Accounting Standards for Business Enterprises       企业会计准则 =K)[3mXX  
accounting system                             会计系统 sYEh>%mo^C  
accounting treatment                                会计处理 U[0x\~[$K  
accuracy                                    准确性，精确性 mjQZ"h0  
additional audit procedures                      追加审计程序 zq6)jHfq.  
addressee                                         收件人，收信人 gt(^9t;  
Administration of State-owned Assets  (the～)     国有资产管理局 N \~}`({  
administrative laws and regulations                 行政法规 -uKTEG[  
adverse impact                                 不利影响，负面影响 $u~
*V  
adverse opinion                                反对意见 nt&"? /s  
advisory group                                  咨询组，顾问组 E2xK GK  
agency fee                                        代理费，代理费用 9 NGKh3V  
aggregate                                          总计，合计为…… Y\,aJL$  
alternation of document and record                 变造文件和记录 aD(3.=[R  
alternative audit procedures                      替代审计程序，备选审计程序 )3IUKz%\6p  
amend                                              修改，修订 lfAiW;giJ  
amortisation                                      摊销 oVTXn=cYDp  
analytical capacity                             分析能力 S$O5jX 0  
analytical procedures                               分析性程序 +v2)'?BS  
annual financial statements                        年度会计报表，年度财务报表 u`.3\Geh  
appendix                                          附录，附表 SK5_^4  
applicable                                         适用的 z`qb>Y"xf3  
applicable laws and regulations                 适用的法规 D6dliU?k  
application systems                                  应用系统 M}! qH.W  
apply consistently                              一贯地执行，一贯地实施 "{S6iH)]8  
appropriate                                       适当的，合适的； lak,lDt]  
征用，挪用 +/[L-&,  
appropriate authorization                          适当的授权 t~H0Qeb[v=  
appropriateness of audit evidence                    审计证据的适当性 5hH LC7tT9  
approval                                    批准，核准 4(91T  
assertion                                    (会计报表上的)认定；确认 bv;.6C(T<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x=Aq5*A0  
asset                                                 资产，财产 y^e3Gyk  
asset restructuring                             资产重组 9Trk&OB  
assignment of duties                                 职责的划分 1 0zw}1x  
assistant                                     助理，助理人员 UlWm). b;v  
associated company                                 联属公司，联营公司 YV _ 7 .+A  
association                                        联合，结合；协会，社团 `T+w5ON n  
assumption                                       假设，假定 Yi] `"\  
at a given date                                         在某一特定时日 mr2Mu  
attestation                                         鉴证，公证 ubZJUm  
attestation service                             鉴证服务 eI EL';N6  
audit adjustment                                审计调整 p>O/H1US;  
audit areas                                        审计领域 o*artMkG  
audit conclusion                                审计结论 )+"5($~  
audit effectiveness                             审计效果 +?
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audit efficiency                                  审计效率 $bD`B'5  
audit engagement letter                      审计业务约定书 t`'jr=e,~  
audit evidence                                          审计证据 W mbIz[un  
audit fee                                    审计费 d/T&J=  
audit files                                          审计档案 d``wx}#Uk  
audit findings                                     审计中发现的事项 xFekSH7[F  
audit implementation stage                        审计实施阶段 0l4f%'f   
audit mark                                        审计标识 S8B?uU  
audit materiality                                 审计重要性 3A{)C_1a  
audit method                                     审计方法 Q% d1
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audit objective                                         审计目标，审计目的 ]kXWeY<  
audit of financial statements                      会计报表审计，财务报表审计 Vhh=GJ  
audit opinion                                     审计意见 ?:M4GY"gV  
audit period                                      被审计期间，被审计年度 SSxz
1y  
audit plan                                          审计计划 &XdTY +  
audit planning                                    编制审计计划，制定审计计划，审计计划 R8:5N3Fx  
audit planning stage                                  审计计划阶段 gq;>DY]  
audit procedure                                审计程序 %.D!J",\/K  
audit programme                               审计程序表，具体审计计划 9pPLOXr ,  
audit report                                       审计报告 G
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?G,gP
b  
audit report with a qualified opinion                 有保留意见的审计报告 \gkhSL
q  
audit report with an adverse opinion                否定意见的审计报告 {;E
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audit report with dual dates                      双重日期审计报告 %LzARTX
 
audit reporting stage                                 审计报告阶段 UlXxG|  
audit responsibility                                   审计责任 _~MX~M3 MB  
audit results                                      审计结果 WR`NISSp  
audit risk                                          审计风险 fN&uat7  
audit sampling                                          审计抽样 oPF]]Imu  
audit sampling techniques                         审计抽样方法，审计抽样技术 gC7Po  
audit strategies                                  审计策略 UgK c2~  
audit summary                                         审计总结，审计小结 <ShA_+Nd  
audit team                                         审计小组 $i6z)]rjg  
audit test                                    审计测试 "oNl!<ep  
audit trail                                          审计轨迹 rX /'  
audit work                                        审计工作 }% q-9  
audit working paper                                 审计工作底稿 q^sZP\i,*;  
audited financial statement                        审计会计报表，已审计财务报表 '8\9@wzv  
Auditing Guidelines (the～)                      审计规范指南 a*LfT<hmU3  
auditing standards                             审计准则 s2NBYDi$?  
audit-oriented working paper                          (审计)业务类工作底稿 dr} PjwW%  
authorisation                                     授权 "f_qG2A{  
authorisation of transaction                       交易的授权 Hnk&2bY  
availability                                         可获得性 ls&H oJ7  
B t"YsIOT:O"  
balance                                      余额；差额；平衡 ]uypi#[  
balance sheet                                    资产负债表 +)WU:aKI  
bank                                                 银行 0QW=2rs  
bank account                                    银行账户，银行户头 S} OO)  
bank statement                                 银行对账单 V`#
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barter transaction                              易货交易，以物换物交易 Vc;[0iB  
basis of audit                                    审计依据 x51R:x(p  
basis of preparation                                (会计报表的)编制基础 TUC)S&bC  
book of account                               账目，账簿 [SC6{|  
borrowing                                         借款，贷款，借债 >@Ht*h{~  
branch                                              分支，分支机构，分店 vVw@^7U  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]#^v754X^T  
budget                                              预算 &=jPt%7#M  
building                                      建筑物；大楼 ^M6lF5  
business conditions                                  业务情况，经营情况 m<-!~ ew  
business licence                               (企业等的)营业执照 &xN+a{&  
business relation                                业务关系 I 2}eFz&FE  
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