[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 .Y]0gi8z  
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审计词汇英汉对照 %A'mXa
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ability to continue as a going concern               持续经营能力 @0P4pt;(  
acceptability                                     可接受性，可接受程度 ox
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acceptable level of detection risk                     检查风险的可接受水平 k)*apc\W  
acceptance of engagement                       接受委托 M(K7xx+G  
accepting the engagement for the first time              首次接受委托 LOcZadr  
access to asset                                         对资产的接触 p|A ?F0  
according to                                     根据，依据，依照 >.`*KQdan  
account balance                                账户余额 >4Tk#+%Jj  
account for                                       对……进行会计处理，核算；解释 U\:Y*Ai  
accounting                                        会计，会计学 7:pc%Ksq  
accounting advisory serve                        会计咨询服务 |e2s\?nB0S  
accounting firm                                 会计师事务所 {TpbUj0  
accounting information                      会计信息，会计资料 #2ta8m),  
accounting period                             会计期间 L{&2 P  
accounting policies                                   会计政策 5G\OINxy  
accounting professional bodies                 会计职业组织，会计职业团体 6d;}mhH  
accounting records                                   会计记录 U!r8}@  
accounting responsibility                           会计责任 )AkBo  
accounting service                             会计服务 T5zS3O  
accounting standards                                会计准则 Q;y5E`G  
Accounting Standards for Business Enterprises       企业会计准则 :2S?|7U4  
accounting system                             会计系统 '%ilF1#   
accounting treatment                                会计处理 dV :}  
accuracy                                    准确性，精确性 `b8n z7  
additional audit procedures                      追加审计程序 D|)_c1g  
addressee                                         收件人，收信人 1q-;+Pd;  
Administration of State-owned Assets  (the～)     国有资产管理局 *w(n%f  
administrative laws and regulations                 行政法规 9G SpDc  
adverse impact                                 不利影响，负面影响 EMO{u  
adverse opinion                                反对意见  EG`AkWy  
advisory group                                  咨询组，顾问组 P}5bSQ( a3  
agency fee                                        代理费，代理费用 "0jwCX Cu  
aggregate                                          总计，合计为…… m=@xZw<  
alternation of document and record                 变造文件和记录 <Qih&P9;>  
alternative audit procedures                      替代审计程序，备选审计程序 Xzg >/w 8J  
amend                                              修改，修订 f|w;u!U(  
amortisation                                      摊销 <#?dPDMG.*  
analytical capacity                             分析能力 -+1O*L!  
analytical procedures                               分析性程序 0~RD@>]  
annual financial statements                        年度会计报表，年度财务报表 [>a3` 0M  
appendix                                          附录，附表 >JE+g[$@  
applicable                                         适用的 j]kgdAq>  
applicable laws and regulations                 适用的法规 T})q/oUqK  
application systems                                  应用系统 ]R)wBug
 
apply consistently                              一贯地执行，一贯地实施 WJONk_WAc  
appropriate                                       适当的，合适的； l3F$5n  
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appropriate authorization                          适当的授权 0{ mm%@o  
appropriateness of audit evidence                    审计证据的适当性 :s_.K'4?a  
approval                                    批准，核准 Ro9:kEG$  
assertion                                    (会计报表上的)认定；确认 |}z5S T%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {D l@/fz  
asset                                                 资产，财产 mm+V*L{x  
asset restructuring                             资产重组 vi^YtA  
assignment of duties                                 职责的划分 (c)/&~aE  
assistant                                     助理，助理人员 ed',\+.uB  
associated company                                 联属公司，联营公司 _"Ym]y28li  
association                                        联合，结合；协会，社团 <lIm==U<-  
assumption                                       假设，假定 !q,'k2=b,  
at a given date                                         在某一特定时日 _h^.`Tz,  
attestation                                         鉴证，公证 iZfZF  
attestation service                             鉴证服务 K% FK  
audit adjustment                                审计调整 '9WTz(0?  
audit areas                                        审计领域 q
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audit conclusion                                审计结论 +u$JMp  
audit effectiveness                             审计效果 G) KI{D  
audit efficiency                                  审计效率 }FS_"0  
audit engagement letter                      审计业务约定书 Q<AOc\oO  
audit evidence                                          审计证据 }WFI/W'  
audit fee                                    审计费 #6|ve?`I  
audit files                                          审计档案 h.#:7d(g  
audit findings                                     审计中发现的事项 'J} ?'{.  
audit implementation stage                        审计实施阶段 +ho=0>  
audit mark                                        审计标识 ck0%H#BYY  
audit materiality                                 审计重要性 *s 4Ym
  
audit method                                     审计方法 )-[$m%  
audit objective                                         审计目标，审计目的 ._tEDY/1m  
audit of financial statements                      会计报表审计，财务报表审计 <t(H+ykh  
audit opinion                                     审计意见 bR"4:b>K  
audit period                                      被审计期间，被审计年度 L:Rg3eo  
audit plan                                          审计计划 %XukiA+  
audit planning                                    编制审计计划，制定审计计划，审计计划 T.I'c6|  
audit planning stage                                  审计计划阶段 &PV%=/-J  
audit procedure                                审计程序 Xykoq"dbb  
audit programme                               审计程序表，具体审计计划 eC<RM Q4  
audit report                                       审计报告 S>T ;`,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .-HM{6
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audit report with a qualified opinion                 有保留意见的审计报告 ]>[TF'pIAx  
audit report with an adverse opinion                否定意见的审计报告 ui)mYR[8X  
audit report with dual dates                      双重日期审计报告 -j<E_!t  
audit reporting stage                                 审计报告阶段 ',`Qx{tQ)  
audit responsibility                                   审计责任 YFu,<8"swe  
audit results                                      审计结果 $*X ?]?  
audit risk                                          审计风险 ($<&H>j0  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 >>J$`0kM*  
audit strategies                                  审计策略 :F"IOPfU5[  
audit summary                                         审计总结，审计小结 %,vq@..^  
audit team                                         审计小组 '6NrL;  
audit test                                    审计测试 P^F3,'N  
audit trail                                          审计轨迹 &@@PJ!&  
audit work                                        审计工作 e)?}2  
audit working paper                                 审计工作底稿 ?`xF>P]M  
audited financial statement                        审计会计报表，已审计财务报表 REU&8J@k&?  
Auditing Guidelines (the～)                      审计规范指南 AlDp+"|  
auditing standards                             审计准则 Ig!0A}f  
audit-oriented working paper                          (审计)业务类工作底稿 :I&y@@UG  
authorisation                                     授权 G|nBja8vm  
authorisation of transaction                       交易的授权 BhAT@%  
availability                                         可获得性 BJ3<"D{.*4  
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balance                                      余额；差额；平衡 <ivG(a*=]  
balance sheet                                    资产负债表 w+')wyB  
bank                                                 银行 egA*x*8  
bank account                                    银行账户，银行户头 {06-h %qr  
bank statement                                 银行对账单 om`B:=+  
barter transaction                              易货交易，以物换物交易 7=yM40  
basis of audit                                    审计依据 ;|XX^  
basis of preparation                                (会计报表的)编制基础 aTm R~k  
book of account                               账目，账簿 ^bP pcm=  
borrowing                                         借款，贷款，借债 :F6dXW  
branch                                              分支，分支机构，分店 }XUI1H]jk  
brought forward                                (账户余额等的)承上年，承上期，承上页 |;|r[aU  
budget                                              预算 P4yUm(@  
building                                      建筑物；大楼 ]Zh$9YK  
business conditions                                  业务情况，经营情况 q90RTX'CY  
business licence                               (企业等的)营业执照 CzreX3i  
business relation                                业务关系 Q;>Yk_(S  
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