[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 )!OEa]  
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审计词汇英汉对照 _jr%s  
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ability to continue as a going concern               持续经营能力 `s.y!(`q  
acceptability                                     可接受性，可接受程度 > ^D10Nf*  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 x0 3|L!n
 
accepting the engagement for the first time              首次接受委托 CjD2FnjT  
access to asset                                         对资产的接触 xro  
according to                                     根据，依据，依照 o^lKM?t  
account balance                                账户余额 i)eub`uMy  
account for                                       对……进行会计处理，核算；解释 =0O`VSb  
accounting                                        会计，会计学 ?z? IEj}  
accounting advisory serve                        会计咨询服务 *)"` v]  
accounting firm                                 会计师事务所 )<!y_;$A  
accounting information                      会计信息，会计资料 VF RUiz/C  
accounting period                             会计期间 gx#TRp}-
 
accounting policies                                   会计政策 ,%D \   
accounting professional bodies                 会计职业组织，会计职业团体 #N7@p}P  
accounting records                                   会计记录 $n>.;CV  
accounting responsibility                           会计责任 =)'AXtvE  
accounting service                             会计服务 TTBl5X  
accounting standards                                会计准则 "S*lI^8Z!  
Accounting Standards for Business Enterprises       企业会计准则 #lF8"@)a-$  
accounting system                             会计系统 $+ lc;N  
accounting treatment                                会计处理 8/]5h%  
accuracy                                    准确性，精确性 & [4Gv61  
additional audit procedures                      追加审计程序 8 \%*4L'  
addressee                                         收件人，收信人 U Tw\_s  
Administration of State-owned Assets  (the～)     国有资产管理局 ix6j=5{  
administrative laws and regulations                 行政法规 Z^s&]  
adverse impact                                 不利影响，负面影响 3>c
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adverse opinion                                反对意见 
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advisory group                                  咨询组，顾问组 "Bn!<h}mg  
agency fee                                        代理费，代理费用 P!
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aggregate                                          总计，合计为…… IJ[#$I+Z%  
alternation of document and record                 变造文件和记录 D1#fy=u69|  
alternative audit procedures                      替代审计程序，备选审计程序 O57 eq.aT  
amend                                              修改，修订 / tDwgxJ  
amortisation                                      摊销 j<e`8ex?  
analytical capacity                             分析能力 O~trv,?)  
analytical procedures                               分析性程序 XWH~o:0<2  
annual financial statements                        年度会计报表，年度财务报表 FG'F]fc%  
appendix                                          附录，附表 A6pPx1-&  
applicable                                         适用的 t4~
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applicable laws and regulations                 适用的法规 evz{@;.R  
application systems                                  应用系统 IL*C/y  
apply consistently                              一贯地执行，一贯地实施 l/#;GYB]  
appropriate                                       适当的，合适的； NRg Nh5/  
征用，挪用 sO ,,i]a0  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 hvwKh
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approval                                    批准，核准 Y{6y.F*Q#  
assertion                                    (会计报表上的)认定；确认 aF]4%E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7CW
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asset                                                 资产，财产 <$qe2FtUq  
asset restructuring                             资产重组 ,_F@9Up  
assignment of duties                                 职责的划分 2tMe#V  
assistant                                     助理，助理人员 ewvFUD'j  
associated company                                 联属公司，联营公司 ot8UuBq  
association                                        联合，结合；协会，社团 |eU{cK~e^  
assumption                                       假设，假定 .SAOE'Foo  
at a given date                                         在某一特定时日 s\@RJ[(<  
attestation                                         鉴证，公证 a=]tqV_  
attestation service                             鉴证服务 _H}8eU  
audit adjustment                                审计调整 4l_!OUvt  
audit areas                                        审计领域 (_Ph{IN  
audit conclusion                                审计结论 A]c'`Nf  
audit effectiveness                             审计效果 wxS.!9K  
audit efficiency                                  审计效率 0go{gUI  
audit engagement letter                      审计业务约定书 iG
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audit evidence                                          审计证据 =ss(~[  
audit fee                                    审计费 z10J8Ms'  
audit files                                          审计档案 ae_Y?g+3  
audit findings                                     审计中发现的事项 4L)#ku$jW  
audit implementation stage                        审计实施阶段 ' d' Dlg  
audit mark                                        审计标识 o"wvP ~H  
audit materiality                                 审计重要性 {wA(%e3_  
audit method                                     审计方法 AWo\u!j  
audit objective                                         审计目标，审计目的 =#L\fe)q)  
audit of financial statements                      会计报表审计，财务报表审计 &6deds   
audit opinion                                     审计意见 8vRQ_  
audit period                                      被审计期间，被审计年度 '1P~"P3  
audit plan                                          审计计划 !p #m?|Km  
audit planning                                    编制审计计划，制定审计计划，审计计划 uW;[FTcqy$  
audit planning stage                                  审计计划阶段 %'+}-w  
audit procedure                                审计程序 eO%w i.Q  
audit programme                               审计程序表，具体审计计划 Lp31Y . 4  
audit report                                       审计报告 q#D-}R_RN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]WFr5  
audit report with a qualified opinion                 有保留意见的审计报告 &lM=>?  
audit report with an adverse opinion                否定意见的审计报告 IE]? WW5  
audit report with dual dates                      双重日期审计报告 KJ (|skO  
audit reporting stage                                 审计报告阶段 ERTjY%A  
audit responsibility                                   审计责任 K4U_sCh#f  
audit results                                      审计结果 pz4lC=H%o  
audit risk                                          审计风险 qL2!\zt>g  
audit sampling                                          审计抽样 [Z]%jABR  
audit sampling techniques                         审计抽样方法，审计抽样技术 y$$|_ l@  
audit strategies                                  审计策略 -qyhg-k6  
audit summary                                         审计总结，审计小结 BcXPgM!Xqz  
audit team                                         审计小组 p ;]Qxh  
audit test                                    审计测试 s$g3_
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audit trail                                          审计轨迹 BFnp[93N  
audit work                                        审计工作 MxLg8,M  
audit working paper                                 审计工作底稿 F%< ZEVm  
audited financial statement                        审计会计报表，已审计财务报表 SL[EOz#  
Auditing Guidelines (the～)                      审计规范指南 9z#z9|hj)3  
auditing standards                             审计准则 _9f7@@b  
audit-oriented working paper                          (审计)业务类工作底稿 TGDrTyI?y  
authorisation                                     授权 /Z|K9
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authorisation of transaction                       交易的授权 + *)Kyk  
availability                                         可获得性 KOhK#t>H@0  
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balance                                      余额；差额；平衡 tqD=)0Uzs  
balance sheet                                    资产负债表 x1`4hB  
bank                                                 银行 R :*1Y\o(  
bank account                                    银行账户，银行户头 4|/}~ 9/  
bank statement                                 银行对账单 vJj
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barter transaction                              易货交易，以物换物交易 LK|1[y^h  
basis of audit                                    审计依据 J7pF*2  
basis of preparation                                (会计报表的)编制基础  MFyi#nq  
book of account                               账目，账簿 `T,^os#6  
borrowing                                         借款，贷款，借债 W"!{f  
branch                                              分支，分支机构，分店 kD46Le++B  
brought forward                                (账户余额等的)承上年，承上期，承上页  )vD:  
budget                                              预算 l@:&0id4I  
building                                      建筑物；大楼 laR n![[  
business conditions                                  业务情况，经营情况 V}h <,E9  
business licence                               (企业等的)营业执照 \_)[FC@  
business relation                                业务关系 Nt,:`o |  
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