[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 l)^sE)  
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审计词汇英汉对照 |'R^\M Q  
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ability to continue as a going concern               持续经营能力 },;ymk|g[  
acceptability                                     可接受性，可接受程度 >2%*(nL  
acceptable level of detection risk                     检查风险的可接受水平 0kp#+&)+  
acceptance of engagement                       接受委托 M'"@l$[QM  
accepting the engagement for the first time              首次接受委托 E7K(I ?  
access to asset                                         对资产的接触 k ='c*`IE  
according to                                     根据，依据，依照 3r[}'ba\  
account balance                                账户余额 t;?TXAA  
account for                                       对……进行会计处理，核算；解释 />EH]-|  
accounting                                        会计，会计学 PI5a'k0F  
accounting advisory serve                        会计咨询服务 j18qY4Gw)  
accounting firm                                 会计师事务所 !jIpgs5  
accounting information                      会计信息，会计资料 -x)zyq6  
accounting period                             会计期间 ox2?d<dC6  
accounting policies                                   会计政策 >Wbt_%dKy  
accounting professional bodies                 会计职业组织，会计职业团体 .-[d6Pn
w  
accounting records                                   会计记录 rpZ^R}B%*v  
accounting responsibility                           会计责任 m/`"~@}&  
accounting service                             会计服务 Gop;!aV1*  
accounting standards                                会计准则 Z|h&Zd1z  
Accounting Standards for Business Enterprises       企业会计准则 \en}8r9cy  
accounting system                             会计系统 AusCU~:>  
accounting treatment                                会计处理 n.
a55uy  
accuracy                                    准确性，精确性 3,QsB<9Is  
additional audit procedures                      追加审计程序 +$b_,s  
addressee                                         收件人，收信人 !RJuH;8  
Administration of State-owned Assets  (the～)     国有资产管理局 G
h:hfHiG  
administrative laws and regulations                 行政法规 FuKp`T-H  
adverse impact                                 不利影响，负面影响 0)?.rthk4S  
adverse opinion                                反对意见 )l|/lj  
advisory group                                  咨询组，顾问组 )0Lno|l  
agency fee                                        代理费，代理费用 zh<[/'l  
aggregate                                          总计，合计为…… sUki|lP  
alternation of document and record                 变造文件和记录 ZMI!Sl  
alternative audit procedures                      替代审计程序，备选审计程序 *&m{)cTs  
amend                                              修改，修订 )<vU F]e~  
amortisation                                      摊销 S\F;b{S1  
analytical capacity                             分析能力 c5($*tTT  
analytical procedures                               分析性程序 m-M.F9R  
annual financial statements                        年度会计报表，年度财务报表 ZE!dg^-L  
appendix                                          附录，附表 k
s=l Nz9  
applicable                                         适用的 O=9mLI6  
applicable laws and regulations                 适用的法规 xux
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application systems                                  应用系统 &6yh4-(7  
apply consistently                              一贯地执行，一贯地实施 ~; emUU  
appropriate                                       适当的，合适的； 2}ttCm  
征用，挪用 ["N)=d|LS  
appropriate authorization                          适当的授权 [xTu29X.  
appropriateness of audit evidence                    审计证据的适当性 P{'T9U|O-  
approval                                    批准，核准 +;H-0Q5  
assertion                                    (会计报表上的)认定；确认 vw;GbQH(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 efK|)_i :  
asset                                                 资产，财产 KKPQ[3g  
asset restructuring                             资产重组 Jvk!a~e  
assignment of duties                                 职责的划分 UX?EOrfJ  
assistant                                     助理，助理人员 q13bV  
associated company                                 联属公司，联营公司 \fHtk _  
association                                        联合，结合；协会，社团 vp"b_x1-  
assumption                                       假设，假定 ?8g*"&cn  
at a given date                                         在某一特定时日 C6$F.v  
attestation                                         鉴证，公证 '_f]qNy  
attestation service                             鉴证服务 ,-C%+S
C  
audit adjustment                                审计调整 rW.o_z03^  
audit areas                                        审计领域 ?!h jI;_&  
audit conclusion                                审计结论 gJkk0wokC  
audit effectiveness                             审计效果 ypCarvQT  
audit efficiency                                  审计效率 baD`k?](  
audit engagement letter                      审计业务约定书 {hS9FdWA;  
audit evidence                                          审计证据 sS 5aJ}Qs  
audit fee                                    审计费 G,VTFM6  
audit files                                          审计档案 4\cJ}p}LZ{  
audit findings                                     审计中发现的事项 6 J&_H(^  
audit implementation stage                        审计实施阶段 doIcO,Q  
audit mark                                        审计标识 -v'|#q  
audit materiality                                 审计重要性 o@&Hc bN^  
audit method                                     审计方法 BrWo/1b  
audit objective                                         审计目标，审计目的 0/1Ay{ns  
audit of financial statements                      会计报表审计，财务报表审计 s/;iZiWK  
audit opinion                                     审计意见 jp~C''Sj  
audit period                                      被审计期间，被审计年度 r#%e$
 
audit plan                                          审计计划 9^DXw!  
audit planning                                    编制审计计划，制定审计计划，审计计划 =B0#z]qu  
audit planning stage                                  审计计划阶段 n<}t\<LG^c  
audit procedure                                审计程序 W^e
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audit programme                               审计程序表，具体审计计划 VZ#@7t  
audit report                                       审计报告 |#y+iXTJ   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cgQ4JY/ 6  
audit report with a qualified opinion                 有保留意见的审计报告 J  u0W  
audit report with an adverse opinion                否定意见的审计报告 TVkC pO,H  
audit report with dual dates                      双重日期审计报告 nB;yS<  
audit reporting stage                                 审计报告阶段 :o)4Y  
audit responsibility                                   审计责任 Y-0o>:SM  
audit results                                      审计结果 7$z]oVbO'  
audit risk                                          审计风险 TJ&Z/k3-  
audit sampling                                          审计抽样 ;tBc&LJ?  
audit sampling techniques                         审计抽样方法，审计抽样技术 )I
Fzal}o  
audit strategies                                  审计策略 'Ti7}K  
audit summary                                         审计总结，审计小结 ]TE,N$X  
audit team                                         审计小组 qs["&\@  
audit test                                    审计测试 U_X/  
audit trail                                          审计轨迹 l8$7N=Y  
audit work                                        审计工作 gcaXN6C  
audit working paper                                 审计工作底稿 >ZE 8EL  
audited financial statement                        审计会计报表，已审计财务报表 "@!B"'xg  
Auditing Guidelines (the～)                      审计规范指南 zKnHo:SV  
auditing standards                             审计准则 >+9f{FP 9  
audit-oriented working paper                          (审计)业务类工作底稿 ?qdZ]M4e  
authorisation                                     授权 -Um|:[*I  
authorisation of transaction                       交易的授权 F$|Ec9  
availability                                         可获得性 +d$ l1j  
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balance                                      余额；差额；平衡 7sC8|+  
balance sheet                                    资产负债表 shn{]Y  
bank                                                 银行 Y$@?Y/rhR  
bank account                                    银行账户，银行户头 xE[CNJ%t^,  
bank statement                                 银行对账单 BEm~o#D  
barter transaction                              易货交易，以物换物交易 ;;*'<\lP.j  
basis of audit                                    审计依据 @CxXkR  
basis of preparation                                (会计报表的)编制基础 7%%FYHMO:  
book of account                               账目，账簿 C6!P8qX  
borrowing                                         借款，贷款，借债 KMhEU**  
branch                                              分支，分支机构，分店 )|H o"VEmg  
brought forward                                (账户余额等的)承上年，承上期，承上页 YFGQPg  
budget                                              预算 w b@Zna  
building                                      建筑物；大楼 Ot^<:\<`G  
business conditions                                  业务情况，经营情况 K F:W:8  
business licence                               (企业等的)营业执照 MPn 6sf9M  
business relation                                业务关系 Nydhal00  
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