[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 jiq2x\\!  
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审计词汇英汉对照 h
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ability to continue as a going concern               持续经营能力 .8x@IWJD
 
acceptability                                     可接受性，可接受程度 Tm\OYYyk  
acceptable level of detection risk                     检查风险的可接受水平 =R2l3-HA=  
acceptance of engagement                       接受委托 N|$5/bV  
accepting the engagement for the first time              首次接受委托 NFV_+{X\  
access to asset                                         对资产的接触  ^ `je
 
according to                                     根据，依据，依照 I5Q~T5Ar  
account balance                                账户余额 4@mso+tk  
account for                                       对……进行会计处理，核算；解释 WDvV LU`  
accounting                                        会计，会计学 !")WZq^`  
accounting advisory serve                        会计咨询服务 wcl!S
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accounting firm                                 会计师事务所 &\c5!xQ9*  
accounting information                      会计信息，会计资料 d "B5==0I  
accounting period                             会计期间 T(gg>_'jh  
accounting policies                                   会计政策 s|E%~j[9  
accounting professional bodies                 会计职业组织，会计职业团体 x* J|i4  
accounting records                                   会计记录 BJ2Q2WW  
accounting responsibility                           会计责任 3@'lIV ?,q  
accounting service                             会计服务 7~D`b1||  
accounting standards                                会计准则 s6IP;}  
Accounting Standards for Business Enterprises       企业会计准则 Ym`1 <2mq\  
accounting system                             会计系统 }|,EU!nDi  
accounting treatment                                会计处理 wM0E%6 P  
accuracy                                    准确性，精确性 .c03}RTC^  
additional audit procedures                      追加审计程序 ^7<[}u;qF  
addressee                                         收件人，收信人 !YIb  
Administration of State-owned Assets  (the～)     国有资产管理局 d _uFY:  
administrative laws and regulations                 行政法规 7G2vYKC'  
adverse impact                                 不利影响，负面影响 c<>y!^g  
adverse opinion                                反对意见 {RH*8?7  
advisory group                                  咨询组，顾问组  'cYQ?;  
agency fee                                        代理费，代理费用 #]igB9Cf)w  
aggregate                                          总计，合计为…… n-W?Z'H{r  
alternation of document and record                 变造文件和记录 QY@nE  
alternative audit procedures                      替代审计程序，备选审计程序 8| Sba<d  
amend                                              修改，修订 &%}bRPUl  
amortisation                                      摊销 F46O!xb%  
analytical capacity                             分析能力 K# /Ch5?  
analytical procedures                               分析性程序 )#Y|ngZ_>  
annual financial statements                        年度会计报表，年度财务报表 PJ}[D.elO  
appendix                                          附录，附表 BjN{@aEO  
applicable                                         适用的 LK{a9` h  
applicable laws and regulations                 适用的法规 uV!MW=
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application systems                                  应用系统 We|-5  
apply consistently                              一贯地执行，一贯地实施 -;f+; M  
appropriate                                       适当的，合适的； A=W5W5l(>  
征用，挪用 VGfD;8]z  
appropriate authorization                          适当的授权 NPP3(3C  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 WVinP(#nfM  
assertion                                    (会计报表上的)认定；确认 I>\}}!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A xRl*B  
asset                                                 资产，财产 ]yw_ n^@  
asset restructuring                             资产重组 ]gEu.Nth`  
assignment of duties                                 职责的划分 g:;Ya?5N  
assistant                                     助理，助理人员 f x%z|K  
associated company                                 联属公司，联营公司 jzT;,4poy  
association                                        联合，结合；协会，社团 n|J
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assumption                                       假设，假定 P&h/IBA_  
at a given date                                         在某一特定时日 JE/l#Q!  
attestation                                         鉴证，公证 < rv1IJ  
attestation service                             鉴证服务 7L1\1E:!  
audit adjustment                                审计调整 dy'X<o^?W  
audit areas                                        审计领域 G[vUOEU~O  
audit conclusion                                审计结论 9&&kgKKGQ  
audit effectiveness                             审计效果 >\RDQ%z  
audit efficiency                                  审计效率 H7y&N5.V  
audit engagement letter                      审计业务约定书 8xc 8L1;  
audit evidence                                          审计证据 anpJAB:1  
audit fee                                    审计费 {V{0^T-  
audit files                                          审计档案 VyRW'  
audit findings                                     审计中发现的事项 |:dCVd<du  
audit implementation stage                        审计实施阶段 }k4`  
audit mark                                        审计标识 >t2]Ssi(  
audit materiality                                 审计重要性 ?&{S~[;l  
audit method                                     审计方法 @"jmI&hYn  
audit objective                                         审计目标，审计目的 =%:JjgKc*t  
audit of financial statements                      会计报表审计，财务报表审计 ^ yY{o/6  
audit opinion                                     审计意见 Hf!9`R[  
audit period                                      被审计期间，被审计年度 yY-FL`-  
audit plan                                          审计计划 R (t!xf  
audit planning                                    编制审计计划，制定审计计划，审计计划 (N&k}CO]W  
audit planning stage                                  审计计划阶段 sj#{TTW  
audit procedure                                审计程序 pg5@lC]J  
audit programme                               审计程序表，具体审计计划 V< 2IIH5^  
audit report                                       审计报告 #rqyy0k0'h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D!81(}p  
audit report with a qualified opinion                 有保留意见的审计报告 ru#T^AI*^  
audit report with an adverse opinion                否定意见的审计报告 2O}s*C$Xav  
audit report with dual dates                      双重日期审计报告 8L%%eM_O  
audit reporting stage                                 审计报告阶段 f0:EQYYZ  
audit responsibility                                   审计责任 Xi1q]ps  
audit results                                      审计结果 mrhsKmH  
audit risk                                          审计风险 Y8x(#qp,  
audit sampling                                          审计抽样 4`?sE*P@`  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;LwFbkOuU  
audit strategies                                  审计策略 fhVbJU  
audit summary                                         审计总结，审计小结 2&zn^\%"  
audit team                                         审计小组 IwZZewb-a  
audit test                                    审计测试 Ah(\%35&  
audit trail                                          审计轨迹 %4QoF  
audit work                                        审计工作 _|Y.!ZRYP  
audit working paper                                 审计工作底稿 <=B1"'\  
audited financial statement                        审计会计报表，已审计财务报表 Dx p>  
Auditing Guidelines (the～)                      审计规范指南 7I@9v=xV  
auditing standards                             审计准则 zav*  
audit-oriented working paper                          (审计)业务类工作底稿 >w%d'e$  
authorisation                                     授权 I,?Fqg'sq  
authorisation of transaction                       交易的授权 bCJ<=X,g`K  
availability                                         可获得性 }I` ku.@5  
B Hsd|ka$x>  
balance                                      余额；差额；平衡 LAu+{'O\  
balance sheet                                    资产负债表 b/a?\0^  
bank                                                 银行 9Bbm7Gd  
bank account                                    银行账户，银行户头 O2V6UX@&<w  
bank statement                                 银行对账单 I@y2HxM  
barter transaction                              易货交易，以物换物交易 "@UU[o  
basis of audit                                    审计依据 GU;TK'Yy?  
basis of preparation                                (会计报表的)编制基础 )]0[`iLe  
book of account                               账目，账簿 i'eYmm96Q  
borrowing                                         借款，贷款，借债 a# OhWqu$  
branch                                              分支，分支机构，分店 l^!0|/Vw  
brought forward                                (账户余额等的)承上年，承上期，承上页 Bd N{[2  
budget                                              预算 iXr`0V   
building                                      建筑物；大楼 dQWA"6?i  
business conditions                                  业务情况，经营情况 KxgR5#:i"  
business licence                               (企业等的)营业执照 $=@9 D,R  
business relation                                业务关系 ;f\R$u-  
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