[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 sBLf(Q,  
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审计词汇英汉对照 \[57Dmo  
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ability to continue as a going concern               持续经营能力 A./VO  
acceptability                                     可接受性，可接受程度 (1pR=  
acceptable level of detection risk                     检查风险的可接受水平 B,_/'DneQK  
acceptance of engagement                       接受委托 m);0sb  
accepting the engagement for the first time              首次接受委托 !d)Vr5x  
access to asset                                         对资产的接触 O_kBAC-|R(  
according to                                     根据，依据，依照 o;zU;pkB  
account balance                                账户余额 !pqfx93R*  
account for                                       对……进行会计处理，核算；解释 D
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accounting                                        会计，会计学 iaAj|:  
accounting advisory serve                        会计咨询服务 T.}wcQf&*  
accounting firm                                 会计师事务所 YXi'^GU@  
accounting information                      会计信息，会计资料 R.(fo:ve>  
accounting period                             会计期间 /~O>He  
accounting policies                                   会计政策 =,])xzG%  
accounting professional bodies                 会计职业组织，会计职业团体 Biva{'[m  
accounting records                                   会计记录 e` QniTkT  
accounting responsibility                           会计责任 p";5J+?(  
accounting service                             会计服务 \{8?HjJEM  
accounting standards                                会计准则 .yF@O w  
Accounting Standards for Business Enterprises       企业会计准则 {PTB]D'  
accounting system                             会计系统 b:M1P&R  
accounting treatment                                会计处理 <0w"$.K#3  
accuracy                                    准确性，精确性 +}.~"  
additional audit procedures                      追加审计程序 w1&\heSQ  
addressee                                         收件人，收信人 +&*D7A>~p  
Administration of State-owned Assets  (the～)     国有资产管理局 0'QX*xfa>  
administrative laws and regulations                 行政法规 F+m%PVW:  
adverse impact                                 不利影响，负面影响 j TyR+#Wn  
adverse opinion                                反对意见 5Qh$>R4!"  
advisory group                                  咨询组，顾问组 9*&c2jh  
agency fee                                        代理费，代理费用 X9-WU\?UC  
aggregate                                          总计，合计为…… ]VkM)< +  
alternation of document and record                 变造文件和记录 6${=N}3Kw  
alternative audit procedures                      替代审计程序，备选审计程序 GGQ%/i]:  
amend                                              修改，修订 "P
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amortisation                                      摊销 u{'|/g&  
analytical capacity                             分析能力 =<;C5kSD  
analytical procedures                               分析性程序 y v58~w*"  
annual financial statements                        年度会计报表，年度财务报表 <3)k M&.B  
appendix                                          附录，附表 44x+2@&1  
applicable                                         适用的 rsaN<6#_^Q  
applicable laws and regulations                 适用的法规 #hZ`r5GvTj  
application systems                                  应用系统 HVHd@#pDZ  
apply consistently                              一贯地执行，一贯地实施 CQANex4&\  
appropriate                                       适当的，合适的； Hh1]\4D,4  
征用，挪用 [pRRBMho  
appropriate authorization                          适当的授权 1 O?bT,"b  
appropriateness of audit evidence                    审计证据的适当性 E^`-:L(_  
approval                                    批准，核准 s0To^I  
assertion                                    (会计报表上的)认定；确认 0z =?}xr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !0Mx Bem  
asset                                                 资产，财产 TFAd  
asset restructuring                             资产重组 M/mm2?4  
assignment of duties                                 职责的划分 `w_%HVw>"  
assistant                                     助理，助理人员 A/c#2  
associated company                                 联属公司，联营公司 \V_Tc`  
association                                        联合，结合；协会，社团 PU2^4h/[`  
assumption                                       假设，假定 KbSE
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at a given date                                         在某一特定时日 gWu<5Y=C  
attestation                                         鉴证，公证 KPrH1 [VU  
attestation service                             鉴证服务 WbWEgd%8.  
audit adjustment                                审计调整 <0!O'" "J  
audit areas                                        审计领域 A`:a T{j  
audit conclusion                                审计结论 I !J'  
audit effectiveness                             审计效果 rk-GQ#SKU  
audit efficiency                                  审计效率 ;I/ A8<C  
audit engagement letter                      审计业务约定书 "}x%5/(  
audit evidence                                          审计证据 t}YT +S  
audit fee                                    审计费 !kS/Ei  
audit files                                          审计档案 [0n[\& 0  
audit findings                                     审计中发现的事项 }3}H}  
audit implementation stage                        审计实施阶段 q"e]\Tb=we  
audit mark                                        审计标识 KK}ox%j  
audit materiality                                 审计重要性 TYKs2+S6  
audit method                                     审计方法 o* ~
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audit objective                                         审计目标，审计目的 H:F'5Zt  
audit of financial statements                      会计报表审计，财务报表审计 &\y`9QpVF  
audit opinion                                     审计意见 vB%os Qm  
audit period                                      被审计期间，被审计年度 7|PB6h3  
audit plan                                          审计计划 WS ^,@>A  
audit planning                                    编制审计计划，制定审计计划，审计计划 #M)+sK$H%f  
audit planning stage                                  审计计划阶段 ~Z~ V:~  
audit procedure                                审计程序 ntntB{t  
audit programme                               审计程序表，具体审计计划 jx{wOb~oO)  
audit report                                       审计报告 ri%j*Kn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X`fb\}~R(  
audit report with a qualified opinion                 有保留意见的审计报告 5HaI$>h6  
audit report with an adverse opinion                否定意见的审计报告 +# 3e<+!F  
audit report with dual dates                      双重日期审计报告 al"=ld(  
audit reporting stage                                 审计报告阶段 RcC5_@W  
audit responsibility                                   审计责任 i IM\_<?  
audit results                                      审计结果 ;pw9+zo^M  
audit risk                                          审计风险 iax0V  
audit sampling                                          审计抽样 aka)#0l .  
audit sampling techniques                         审计抽样方法，审计抽样技术 +Qf<*  
audit strategies                                  审计策略 1,(WS F  
audit summary                                         审计总结，审计小结 `W:z#uNG]  
audit team                                         审计小组 X;1yQ|su  
audit test                                    审计测试 :8`~dj.  
audit trail                                          审计轨迹 EsS$th)d  
audit work                                        审计工作 (6Ciqf8  
audit working paper                                 审计工作底稿 DNr*|A2<  
audited financial statement                        审计会计报表，已审计财务报表 3 "iBcsLn  
Auditing Guidelines (the～)                      审计规范指南 ?<` ;lu/eL  
auditing standards                             审计准则 9:*[Q" v  
audit-oriented working paper                          (审计)业务类工作底稿 >xXC=z+g]  
authorisation                                     授权 ed2r<H$  
authorisation of transaction                       交易的授权 >6R3KJe  
availability                                         可获得性 4f&"1:  
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balance                                      余额；差额；平衡 O7CW#F  
balance sheet                                    资产负债表 UM/!dt}DnF  
bank                                                 银行 2EOx],(|  
bank account                                    银行账户，银行户头 R@-x!*z  
bank statement                                 银行对账单 Bi2 c5[3  
barter transaction                              易货交易，以物换物交易 .1}1e;f-  
basis of audit                                    审计依据 I~;w Q  
basis of preparation                                (会计报表的)编制基础 n@L@pgo%~  
book of account                               账目，账簿 d N$,AOT  
borrowing                                         借款，贷款，借债 G j?$HFa  
branch                                              分支，分支机构，分店 zW\s{  
brought forward                                (账户余额等的)承上年，承上期，承上页 <F8e? xy  
budget                                              预算 PXyv);#Q`  
building                                      建筑物；大楼 Cv@)tb  
business conditions                                  业务情况，经营情况 !B92W  
business licence                               (企业等的)营业执照 ]}kw'&   
business relation                                业务关系 pztfm'  
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