[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 =1^a/  
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审计词汇英汉对照 $n `Zvl2  
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A QxnP+U~N  
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ability to continue as a going concern               持续经营能力 6bnAVTL5  
acceptability                                     可接受性，可接受程度 yP0P-8  
acceptable level of detection risk                     检查风险的可接受水平 cNC\w%  
acceptance of engagement                       接受委托 [2w3c4K  
accepting the engagement for the first time              首次接受委托 wlqV1.K  
access to asset                                         对资产的接触 A`(p6 H"s  
according to                                     根据，依据，依照 GQqw(2Ub}  
account balance                                账户余额 1E$
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account for                                       对……进行会计处理，核算；解释 7qE V5!  
accounting                                        会计，会计学 VR?
7{3  
accounting advisory serve                        会计咨询服务 f<SSg*A;  
accounting firm                                 会计师事务所 &_4A6  
accounting information                      会计信息，会计资料 5K'EuI)  
accounting period                             会计期间 zq! 2);,  
accounting policies                                   会计政策 +azPpGZ=  
accounting professional bodies                 会计职业组织，会计职业团体 Qm`f5
-d  
accounting records                                   会计记录 N(vbo  
accounting responsibility                           会计责任 _WK+BxH  
accounting service                             会计服务 2DQ'h}BI  
accounting standards                                会计准则 ORQGay  
Accounting Standards for Business Enterprises       企业会计准则 !qrF=a  
accounting system                             会计系统 R'dF<&Kj|  
accounting treatment                                会计处理 CcY.8|HT  
accuracy                                    准确性，精确性 k`g+  
additional audit procedures                      追加审计程序 vlIdi@V  
addressee                                         收件人，收信人 n_Um)GI>  
Administration of State-owned Assets  (the～)     国有资产管理局 
TG?;o/  
administrative laws and regulations                 行政法规 p5F[( H|9  
adverse impact                                 不利影响，负面影响  >o.u,  
adverse opinion                                反对意见 ^e@c Ozt  
advisory group                                  咨询组，顾问组 R5]R pW=G  
agency fee                                        代理费，代理费用 ;ok];4`a  
aggregate                                          总计，合计为…… K'?ab 0  
alternation of document and record                 变造文件和记录 c
cD+o$7LT  
alternative audit procedures                      替代审计程序，备选审计程序 /oiAA B27  
amend                                              修改，修订 5mSXf"R^  
amortisation                                      摊销 w2{k0MW  
analytical capacity                             分析能力 jv2l_  
analytical procedures                               分析性程序 O.rk!&N  
annual financial statements                        年度会计报表，年度财务报表 qgZ(o@\  
appendix                                          附录，附表 oeIB1DaI  
applicable                                         适用的 }i[i{lKj  
applicable laws and regulations                 适用的法规 YY7:WQS  
application systems                                  应用系统 Slv}6at5  
apply consistently                              一贯地执行，一贯地实施 aF'Ik XG d  
appropriate                                       适当的，合适的； IR/0gP  
征用，挪用 =1yUH9\,b  
appropriate authorization                          适当的授权 Gw+z8^|C&}  
appropriateness of audit evidence                    审计证据的适当性 u85y;AE,(  
approval                                    批准，核准 1pzU=!R?-O  
assertion                                    (会计报表上的)认定；确认 1&jX~'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?-@hNrx  
asset                                                 资产，财产 fiw~"2 U  
asset restructuring                             资产重组 U7PA%  
assignment of duties                                 职责的划分 t:=Ui/!q  
assistant                                     助理，助理人员 AO']Kmm  
associated company                                 联属公司，联营公司 f7s]:n*Ih  
association                                        联合，结合；协会，社团 L7D'wf  
assumption                                       假设，假定 !]kn=7  
at a given date                                         在某一特定时日 P45q}v  
attestation                                         鉴证，公证 f d+
kr#  
attestation service                             鉴证服务 0*g psS  
audit adjustment                                审计调整 Nm,vE7M  
audit areas                                        审计领域 m7M*)N8  
audit conclusion                                审计结论 vO0ql  
audit effectiveness                             审计效果 t4gD*j6J3  
audit efficiency                                  审计效率 m k -" U7;  
audit engagement letter                      审计业务约定书 a'T|p)N.;T  
audit evidence                                          审计证据 ; $y.+5 q  
audit fee                                    审计费 sXhtn'<v  
audit files                                          审计档案
a3O_8GU  
audit findings                                     审计中发现的事项 aaaC8;.  
audit implementation stage                        审计实施阶段 Pi8U}l G;  
audit mark                                        审计标识 iicrRGp3  
audit materiality                                 审计重要性 M/1Q/;0P  
audit method                                     审计方法 *\joaw  
audit objective                                         审计目标，审计目的 q>Q|:g&:  
audit of financial statements                      会计报表审计，财务报表审计 Nju7!yVM_  
audit opinion                                     审计意见 ( j-( fS
 
audit period                                      被审计期间，被审计年度 -Q$$2QW!  
audit plan                                          审计计划 }>Os@]*'^(  
audit planning                                    编制审计计划，制定审计计划，审计计划 KO5
Q;H  
audit planning stage                                  审计计划阶段 .Zwn{SMtu  
audit procedure                                审计程序 Zb9@U: \  
audit programme                               审计程序表，具体审计计划 we} sC,  
audit report                                       审计报告 z4f5@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 , #c-"xY  
audit report with a qualified opinion                 有保留意见的审计报告 t8P>s})[4  
audit report with an adverse opinion                否定意见的审计报告 x65e,'  
audit report with dual dates                      双重日期审计报告 @8CD@SDv  
audit reporting stage                                 审计报告阶段 Vm6^'1CY  
audit responsibility                                   审计责任 "n8_Ag@r  
audit results                                      审计结果 P{}Oe *9"  
audit risk                                          审计风险 _OrE{  
audit sampling                                          审计抽样 (+^1'?C8  
audit sampling techniques                         审计抽样方法，审计抽样技术 IsRsjhg8x  
audit strategies                                  审计策略 KX9ZwsC0  
audit summary                                         审计总结，审计小结 X`aED\#\h  
audit team                                         审计小组 <v2R6cj5  
audit test                                    审计测试 {;-$;\D  
audit trail                                          审计轨迹 `nizGg~1  
audit work                                        审计工作 R 7{rY  
audit working paper                                 审计工作底稿 x`lBG%Y[-v  
audited financial statement                        审计会计报表，已审计财务报表 ar^`r!ABEh  
Auditing Guidelines (the～)                      审计规范指南 G
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auditing standards                             审计准则 z?gJHN<  
audit-oriented working paper                          (审计)业务类工作底稿 Iy,)>V%iZV  
authorisation                                     授权 6C3y+@9  
authorisation of transaction                       交易的授权 RV($G8U  
availability                                         可获得性 }>OE"#si  
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balance                                      余额；差额；平衡 kh5V&%>?  
balance sheet                                    资产负债表 X'u`\<&W  
bank                                                 银行 ~]yqJYiid^  
bank account                                    银行账户，银行户头 +L49 pv5  
bank statement                                 银行对账单 3{_+dE"9  
barter transaction                              易货交易，以物换物交易 t)m4"p7  
basis of audit                                    审计依据 +Rh'VZJs  
basis of preparation                                (会计报表的)编制基础 !PQRlgcG  
book of account                               账目，账簿 $"UAJ-  
borrowing                                         借款，贷款，借债 \agC Q&  
branch                                              分支，分支机构，分店 B#gmT2L  
brought forward                                (账户余额等的)承上年，承上期，承上页 <B fwR$  
budget                                              预算 },"g*  
building                                      建筑物；大楼 `C()H@;  
business conditions                                  业务情况，经营情况 2`},;i~[  
business licence                               (企业等的)营业执照 }.hBmhnZmI  
business relation                                业务关系 %EpK=;51U  
Hc+<(g  

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