[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 "gN*J)!x  
　　 B:- KZuO  
审计词汇英汉对照 _RaVnMJKX4  
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A ;}eEG{`Y  
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ability to continue as a going concern               持续经营能力 YY:iPaGO  
acceptability                                     可接受性，可接受程度 im\YL<  
acceptable level of detection risk                     检查风险的可接受水平 ? X_0Iy}1  
acceptance of engagement                       接受委托 Gj7QGIKx  
accepting the engagement for the first time              首次接受委托 I"Q9W|J_&  
access to asset                                         对资产的接触 lv\F+?]a  
according to                                     根据，依据，依照 t66f 7AR  
account balance                                账户余额 Tt<-<oyU.  
account for                                       对……进行会计处理，核算；解释 DtF![0w/  
accounting                                        会计，会计学 }`9fZK{. @  
accounting advisory serve                        会计咨询服务 W}R=  
accounting firm                                 会计师事务所 lYZ@a4TA  
accounting information                      会计信息，会计资料 +<!)k?  
accounting period                             会计期间 `!,\kc1  
accounting policies                                   会计政策 N t>HztXd  
accounting professional bodies                 会计职业组织，会计职业团体 hDB
`t $  
accounting records                                   会计记录 p~,3A:i  
accounting responsibility                           会计责任 HV*:<2P%D  
accounting service                             会计服务 EAC(^+15K  
accounting standards                                会计准则 g~N ij~/  
Accounting Standards for Business Enterprises       企业会计准则 yA!3XUi  
accounting system                             会计系统 L^5&GcHP0  
accounting treatment                                会计处理 UYcyk $ da  
accuracy                                    准确性，精确性 ]m/@wW9  
additional audit procedures                      追加审计程序 ^i`3cCFB<  
addressee                                         收件人，收信人 o}mhy`}  
Administration of State-owned Assets  (the～)     国有资产管理局 kol,Qs  
administrative laws and regulations                 行政法规 7dufY }}  
adverse impact                                 不利影响，负面影响 %|`:5s-T%  
adverse opinion                                反对意见 2w x[D  
advisory group                                  咨询组，顾问组 } Jdh^t.  
agency fee                                        代理费，代理费用 2pxWv )0  
aggregate                                          总计，合计为…… s=q%:uCO  
alternation of document and record                 变造文件和记录 4uO @`0:x  
alternative audit procedures                      替代审计程序，备选审计程序 Bt*&L[&57  
amend                                              修改，修订 _cxm}*}\#
 
amortisation                                      摊销 g/U$!d_  
analytical capacity                             分析能力 $vgmoJ@X0  
analytical procedures                               分析性程序 uGP[l`f|FQ  
annual financial statements                        年度会计报表，年度财务报表 u-%r~ }  
appendix                                          附录，附表 {
hvQ<7b  
applicable                                         适用的 d6t)gG*5  
applicable laws and regulations                 适用的法规 V(lK`dY  
application systems                                  应用系统 j#LV7@H.e?  
apply consistently                              一贯地执行，一贯地实施 %67G]?EXB  
appropriate                                       适当的，合适的； M]6w^\4j9  
征用，挪用 ;Xfd1   
appropriate authorization                          适当的授权 oN&rq6eN  
appropriateness of audit evidence                    审计证据的适当性 D% v:PYf  
approval                                    批准，核准 =A0"0D{\  
assertion                                    (会计报表上的)认定；确认 %2@ Tj}xa  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~zE 1'  
asset                                                 资产，财产 3ZW/$KP/  
asset restructuring                             资产重组 DGa#d_I  
assignment of duties                                 职责的划分 fH#F"^A  
assistant                                     助理，助理人员 :c~9>GCE&  
associated company                                 联属公司，联营公司 |aI|yq)  
association                                        联合，结合；协会，社团 a!c/5)v(  
assumption                                       假设，假定 X\b}jo^96  
at a given date                                         在某一特定时日 36kc4=  
attestation                                         鉴证，公证 K)Df}fVOc  
attestation service                             鉴证服务 7X9+Qj;  
audit adjustment                                审计调整 u=d`j  
audit areas                                        审计领域 2p$n*|T&c  
audit conclusion                                审计结论 dl*_ m3T  
audit effectiveness                             审计效果 V
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audit efficiency                                  审计效率 .KT 7le<Zm  
audit engagement letter                      审计业务约定书 4f{[*6 GX  
audit evidence                                          审计证据 dJdD"xj  
audit fee                                    审计费 ;H7EB`  
audit files                                          审计档案 wq:b j=j  
audit findings                                     审计中发现的事项 <_BqpZ^`  
audit implementation stage                        审计实施阶段 [ -9)T  
audit mark                                        审计标识 W\I$`gyC/  
audit materiality                                 审计重要性 Ur_S [I  
audit method                                     审计方法 yM(_P0  
audit objective                                         审计目标，审计目的 ,GdxUld  
audit of financial statements                      会计报表审计，财务报表审计 8_^'(]  
audit opinion                                     审计意见 pTa'
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audit period                                      被审计期间，被审计年度 =,&u_>Dp  
audit plan                                          审计计划 FSW3'  
audit planning                                    编制审计计划，制定审计计划，审计计划 [5]R?bQ0q{  
audit planning stage                                  审计计划阶段 ?dp-}3/G  
audit procedure                                审计程序 k1^V?O  
audit programme                               审计程序表，具体审计计划 >VRo|o<D  
audit report                                       审计报告 #W>x \  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !pd7@FwC  
audit report with a qualified opinion                 有保留意见的审计报告 9O),/SH;:  
audit report with an adverse opinion                否定意见的审计报告 RE ![O  
audit report with dual dates                      双重日期审计报告  'P@=/  
audit reporting stage                                 审计报告阶段 w;N{>)hv  
audit responsibility                                   审计责任 q6;OS.f  
audit results                                      审计结果 W9 n^T+2  
audit risk                                          审计风险 $x;tSJ)m~  
audit sampling                                          审计抽样 pj!k|F9  
audit sampling techniques                         审计抽样方法，审计抽样技术 7^kH8qJ)  
audit strategies                                  审计策略 :@:g*w2K  
audit summary                                         审计总结，审计小结 7,pje j  
audit team                                         审计小组 Nbgp_:{  
audit test                                    审计测试 EsT 0"{  
audit trail                                          审计轨迹 keT?,YI  
audit work                                        审计工作 98D{{j92  
audit working paper                                 审计工作底稿 hVlyEsL g  
audited financial statement                        审计会计报表，已审计财务报表 #Y;.>mF  
Auditing Guidelines (the～)                      审计规范指南 B*9  
auditing standards                             审计准则 Tx y]"_  
audit-oriented working paper                          (审计)业务类工作底稿 kA1RfSS  
authorisation                                     授权 z`\#$  
authorisation of transaction                       交易的授权 f2uZK!:m  
availability                                         可获得性 .(`(chRa}  
B 1t0bUf;(M  
balance                                      余额；差额；平衡 ^OHZ767v  
balance sheet                                    资产负债表 LTg?5GwD\j  
bank                                                 银行 n (OjjRm  
bank account                                    银行账户，银行户头 <$"7~i/X  
bank statement                                 银行对账单 H"2U)HJl  
barter transaction                              易货交易，以物换物交易 4qqF v?O[r  
basis of audit                                    审计依据 IetCMp  
basis of preparation                                (会计报表的)编制基础 \z2vV+f  
book of account                               账目，账簿 0 w^jls  
borrowing                                         借款，贷款，借债 \U==f&G?J  
branch                                              分支，分支机构，分店 ZkwJ.SuU  
brought forward                                (账户余额等的)承上年，承上期，承上页 'g. :MQ8  
budget                                              预算 j1'\R+4U  
building                                      建筑物；大楼 gs$3)t  
business conditions                                  业务情况，经营情况 7^c2e*S  
business licence                               (企业等的)营业执照 g+:$X- r  
business relation                                业务关系 w#W 5}i&x  
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