[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 ]OY6.m  
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审计词汇英汉对照 aA%$<ItH  
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ability to continue as a going concern               持续经营能力 Tp~yn  
acceptability                                     可接受性，可接受程度 (]j*)~=V  
acceptable level of detection risk                     检查风险的可接受水平 y<PPO6u7  
acceptance of engagement                       接受委托 n);2b\&  
accepting the engagement for the first time              首次接受委托 Bt,qG1>$-  
access to asset                                         对资产的接触 [$3Zid  
according to                                     根据，依据，依照 ,IuO;UV#)  
account balance                                账户余额 g2C-)*'{yh  
account for                                       对……进行会计处理，核算；解释 do*`-SDy  
accounting                                        会计，会计学 DLyHC=%{+h  
accounting advisory serve                        会计咨询服务 G%ycAm  
accounting firm                                 会计师事务所 =pWpHbB.  
accounting information                      会计信息，会计资料 4M(w<f\5F  
accounting period                             会计期间 5`oor86  
accounting policies                                   会计政策 Pb} &c  
accounting professional bodies                 会计职业组织，会计职业团体 f&`v-kiAn=  
accounting records                                   会计记录 {114 [  
accounting responsibility                           会计责任 2bX!-h  
accounting service                             会计服务 wO} 3i6  
accounting standards                                会计准则 P?n!fA>!  
Accounting Standards for Business Enterprises       企业会计准则 }3:TPW5S  
accounting system                             会计系统 eJ{"\c(  
accounting treatment                                会计处理 T'XAcH  
accuracy                                    准确性，精确性 0x# 6L  
additional audit procedures                      追加审计程序 2)RW*Qu;+  
addressee                                         收件人，收信人 hv*n";V   
Administration of State-owned Assets  (the～)     国有资产管理局 )2YU|  
administrative laws and regulations                 行政法规 =i%2/kdi0b  
adverse impact                                 不利影响，负面影响 pzU">
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adverse opinion                                反对意见 {KwLcSn  
advisory group                                  咨询组，顾问组 nS?HH6H  
agency fee                                        代理费，代理费用 g/z9bOgIX  
aggregate                                          总计，合计为…… (]1le|+  
alternation of document and record                 变造文件和记录 &[cL%pP  
alternative audit procedures                      替代审计程序，备选审计程序 a0)+=*$  
amend                                              修改，修订 m)_1->K  
amortisation                                      摊销 ~R)w 9uq  
analytical capacity                             分析能力 .[cT3l/t  
analytical procedures                               分析性程序 Cy6[p  
annual financial statements                        年度会计报表，年度财务报表 f+xGf6V  
appendix                                          附录，附表 3=bzIU  
applicable                                         适用的 od^ha  
applicable laws and regulations                 适用的法规 R~RY:[5?w  
application systems                                  应用系统 D{BH~IM
  
apply consistently                              一贯地执行，一贯地实施 ^D4b\mF  
appropriate                                       适当的，合适的； }f&7<E  
征用，挪用 <S$y=>.9  
appropriate authorization                          适当的授权 )STt3.  
appropriateness of audit evidence                    审计证据的适当性 E=s`$ A  
approval                                    批准，核准 ,7%(Jj$ ^  
assertion                                    (会计报表上的)认定；确认 -m'a%aog  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |xKB><  
asset                                                 资产，财产 eA4*Be;9e  
asset restructuring                             资产重组 7KM!\"PM  
assignment of duties                                 职责的划分 2~J|x+  
assistant                                     助理，助理人员 ui 2RTAb  
associated company                                 联属公司，联营公司 fI$,?>  
association                                        联合，结合；协会，社团 ;prp6(c  
assumption                                       假设，假定 G$@X>)2N8  
at a given date                                         在某一特定时日 +Z;0"'K'e  
attestation                                         鉴证，公证 a}>GQu*y  
attestation service                             鉴证服务 M$&>"%Oi  
audit adjustment                                审计调整 ?J6hiQv L  
audit areas                                        审计领域 Be]o2N;J  
audit conclusion                                审计结论 r1?LKoJOn  
audit effectiveness                             审计效果 cuKgO{.GH  
audit efficiency                                  审计效率 P{> T?-Hj  
audit engagement letter                      审计业务约定书 R2J3R5S=[  
audit evidence                                          审计证据 tQl=  
audit fee                                    审计费 "R 9kF-  
audit files                                          审计档案 ,RT\&Ze5  
audit findings                                     审计中发现的事项 ` jUn  
audit implementation stage                        审计实施阶段 1}ToR=  
audit mark                                        审计标识 *n[Fl  
audit materiality                                 审计重要性 ^9{ 2  
audit method                                     审计方法 y4?>5{`W  
audit objective                                         审计目标，审计目的 ?1412Tq5  
audit of financial statements                      会计报表审计，财务报表审计 ,~4(td+R7  
audit opinion                                     审计意见 aPb!-o{  
audit period                                      被审计期间，被审计年度 X*Q7Yu  
audit plan                                          审计计划 'Gt `3qG  
audit planning                                    编制审计计划，制定审计计划，审计计划 _%L3?PpF"  
audit planning stage                                  审计计划阶段 5j}@Of1pd  
audit procedure                                审计程序 ljf9L:L  
audit programme                               审计程序表，具体审计计划 ~~fL`"  
audit report                                       审计报告 ;zJ_apZ:{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4@W.{|2~  
audit report with a qualified opinion                 有保留意见的审计报告 Z'j<wRf  
audit report with an adverse opinion                否定意见的审计报告 [X=eCHB?  
audit report with dual dates                      双重日期审计报告 ?PQiVL  
audit reporting stage                                 审计报告阶段 EwOTG Y{0p  
audit responsibility                                   审计责任 eb8_guZ  
audit results                                      审计结果 TX +t   
audit risk                                          审计风险 OB^  
audit sampling                                          审计抽样 -OW$  
audit sampling techniques                         审计抽样方法，审计抽样技术 /kWWwy<  
audit strategies                                  审计策略 Fwqv1+  
audit summary                                         审计总结，审计小结 z"H%Y8  
audit team                                         审计小组 gSv<.fD"  
audit test                                    审计测试 V
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audit trail                                          审计轨迹 ~G$OY9UC  
audit work                                        审计工作 D2mB4  
audit working paper                                 审计工作底稿 #nxx \,i>  
audited financial statement                        审计会计报表，已审计财务报表 xAO]u[J  
Auditing Guidelines (the～)                      审计规范指南 r\1*N.O3|O  
auditing standards                             审计准则 i'u;"ot=  
audit-oriented working paper                          (审计)业务类工作底稿 g ` {0I[  
authorisation                                     授权 \ lKQ'_  
authorisation of transaction                       交易的授权 u,]yd*  
availability                                         可获得性 oy'+n-  
B }v!6BU6<Q  
balance                                      余额；差额；平衡 rTJWftH!  
balance sheet                                    资产负债表 2U+&F'&Q
 
bank                                                 银行 g-s@m}[T  
bank account                                    银行账户，银行户头 3k(?`4JJ  
bank statement                                 银行对账单 !6%mt}h  
barter transaction                              易货交易，以物换物交易 #}Cwn$  
basis of audit                                    审计依据 pJ (l=a  
basis of preparation                                (会计报表的)编制基础 /6fPC;l  
book of account                               账目，账簿 )}aF=%  
borrowing                                         借款，贷款，借债 3$b(iI< "  
branch                                              分支，分支机构，分店 (l,o UBRr  
brought forward                                (账户余额等的)承上年，承上期，承上页 s [!SG`&  
budget                                              预算 2n=;"33%a  
building                                      建筑物；大楼 93dotuF  
business conditions                                  业务情况，经营情况 n" ~*9'  
business licence                               (企业等的)营业执照 Rju8%FRO  
business relation                                业务关系 vP2QAGk<  
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