[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 +YuzpuxjJ  
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审计词汇英汉对照 HitAc8  
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ability to continue as a going concern               持续经营能力 `R0Y+#$8h  
acceptability                                     可接受性，可接受程度 VAs(.y  
acceptable level of detection risk                     检查风险的可接受水平 L1{T ?aII  
acceptance of engagement                       接受委托 z&>|*C.Y  
accepting the engagement for the first time              首次接受委托 "$DldHC  
access to asset                                         对资产的接触 gB >pd?d  
according to                                     根据，依据，依照 V_f`0\[x  
account balance                                账户余额 ami09JHy  
account for                                       对……进行会计处理，核算；解释 +6oG@  
accounting                                        会计，会计学 [%?y( q  
accounting advisory serve                        会计咨询服务 :!']p2B  
accounting firm                                 会计师事务所 l])Q.m  
accounting information                      会计信息，会计资料 Hd374U<8]T  
accounting period                             会计期间 rREzM)GA  
accounting policies                                   会计政策 $kl$D"*0  
accounting professional bodies                 会计职业组织，会计职业团体 %Hwbw],kl8  
accounting records                                   会计记录 ZV( w
  
accounting responsibility                           会计责任 ~&KX-AC@  
accounting service                             会计服务 np=kTJ  
accounting standards                                会计准则 `|?]CkP  
Accounting Standards for Business Enterprises       企业会计准则 )!sa)\E?  
accounting system                             会计系统 Wcn[gn<  
accounting treatment                                会计处理 3S;N(A4  
accuracy                                    准确性，精确性 LABNj{=D!  
additional audit procedures                      追加审计程序 'hF@><sqk  
addressee                                         收件人，收信人 0;<OYbm3<  
Administration of State-owned Assets  (the～)     国有资产管理局 JGgxAd{L  
administrative laws and regulations                 行政法规 s:b"\7  
adverse impact                                 不利影响，负面影响 C_Gzv'C"L  
adverse opinion                                反对意见 0+j}};   
advisory group                                  咨询组，顾问组 S(w\ZC  
agency fee                                        代理费，代理费用 (bvoF5%  
aggregate                                          总计，合计为…… 02pplDFsM  
alternation of document and record                 变造文件和记录 L/fRF"V  
alternative audit procedures                      替代审计程序，备选审计程序 0D~=SekQ9  
amend                                              修改，修订 "Yby  
amortisation                                      摊销 8(Fu  
analytical capacity                             分析能力 H`el#tt_  
analytical procedures                               分析性程序 >)3VbO  
annual financial statements                        年度会计报表，年度财务报表 Dft%ip2  
appendix                                          附录，附表 ; RHNRVP  
applicable                                         适用的 !.-.#<<_a  
applicable laws and regulations                 适用的法规 +$,d
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application systems                                  应用系统 <[<24
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apply consistently                              一贯地执行，一贯地实施 N,|r1u9X#  
appropriate                                       适当的，合适的； /< QSe  
征用，挪用
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appropriate authorization                          适当的授权 n|C|&  
appropriateness of audit evidence                    审计证据的适当性 )5GQJ iY  
approval                                    批准，核准 TY6 rwU  
assertion                                    (会计报表上的)认定；确认 eM }W6vIn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 TGpSulg7  
asset                                                 资产，财产 D:m#d.m  
asset restructuring                             资产重组 FUqt)YHi  
assignment of duties                                 职责的划分 g`3H(PVg  
assistant                                     助理，助理人员 t7^D-l  
associated company                                 联属公司，联营公司 w+=Q6]FxJ  
association                                        联合，结合；协会，社团 C0(s
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assumption                                       假设，假定 >3P9 i ;W  
at a given date                                         在某一特定时日 Rsn^eR 6^  
attestation                                         鉴证，公证 _-TOeP8#94  
attestation service                             鉴证服务 x8
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audit adjustment                                审计调整 3]`mQm E  
audit areas                                        审计领域 8K^f:)Qw  
audit conclusion                                审计结论 I4~^TrznRa  
audit effectiveness                             审计效果 (Oq
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audit efficiency                                  审计效率 ! Rvn'|!  
audit engagement letter                      审计业务约定书 sOQcx\dK  
audit evidence                                          审计证据 5Eal1Qu  
audit fee                                    审计费 [g
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audit files                                          审计档案 Spo+@G  
audit findings                                     审计中发现的事项 #_fY4vEO  
audit implementation stage                        审计实施阶段 tW
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audit mark                                        审计标识 [#Fg\2bq_y  
audit materiality                                 审计重要性 ` FxtLG,F  
audit method                                     审计方法 ev"M;"y  
audit objective                                         审计目标，审计目的 bKUyBk,\#  
audit of financial statements                      会计报表审计，财务报表审计 )&z4_l8`=  
audit opinion                                     审计意见 L#ZLawG  
audit period                                      被审计期间，被审计年度 ETm]o  
audit plan                                          审计计划 ^IgS  
audit planning                                    编制审计计划，制定审计计划，审计计划 H%C\Uz"o  
audit planning stage                                  审计计划阶段 <r;o6>+  
audit procedure                                审计程序 `:4MMr91  
audit programme                               审计程序表，具体审计计划  n ,1tD  
audit report                                       审计报告 $3 vhddO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9GPb$gtx  
audit report with a qualified opinion                 有保留意见的审计报告 $',3Pv  
audit report with an adverse opinion                否定意见的审计报告 !-RwB@\  
audit report with dual dates                      双重日期审计报告 { +\'bIV[  
audit reporting stage                                 审计报告阶段 R9vY:oN%  
audit responsibility                                   审计责任 OpqNEo\  
audit results                                      审计结果 A$<>JVv  
audit risk                                          审计风险 i6PE6> 1/  
audit sampling                                          审计抽样 G4m4k  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y}/c N\  
audit strategies                                  审计策略 |z+9km7,  
audit summary                                         审计总结，审计小结 )UP8#|$#T  
audit team                                         审计小组 |Ng"C`$oqv  
audit test                                    审计测试 6ZOAmH fs  
audit trail                                          审计轨迹 f?0D%pxc}&  
audit work                                        审计工作 gn`zy9PU  
audit working paper                                 审计工作底稿 pns+y  
audited financial statement                        审计会计报表，已审计财务报表 A
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Auditing Guidelines (the～)                      审计规范指南 lC2?sD$  
auditing standards                             审计准则 e`AUYli"  
audit-oriented working paper                          (审计)业务类工作底稿 2Y;!$0_rv  
authorisation                                     授权 }!=U ^A)  
authorisation of transaction                       交易的授权 BkV(81"C  
availability                                         可获得性 ^]7,1dH}M  
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balance                                      余额；差额；平衡 <tW:LU(!  
balance sheet                                    资产负债表 "Y(^F bs  
bank                                                 银行 Xy!&^C` J`  
bank account                                    银行账户，银行户头 Vrg3{@$  
bank statement                                 银行对账单 1 KB7yG-#6  
barter transaction                              易货交易，以物换物交易 /Zx8nx'{V  
basis of audit                                    审计依据  mmcdtVe  
basis of preparation                                (会计报表的)编制基础 h"8QeX:((  
book of account                               账目，账簿 )7w@E$l"  
borrowing                                         借款，贷款，借债 1vsu[n  
branch                                              分支，分支机构，分店 >[8#hSk  
brought forward                                (账户余额等的)承上年，承上期，承上页 Gql`>~   
budget                                              预算 6y9C@5p}B  
building                                      建筑物；大楼 4 (8<w cL  
business conditions                                  业务情况，经营情况 /W0E(8:C)  
business licence                               (企业等的)营业执照 \=Nm5:  
business relation                                业务关系 [,GU5,o  
6W:1 >,xS  

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