[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 
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审计词汇英汉对照 A=7  [^I2  
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ability to continue as a going concern               持续经营能力 ,cR=W|6cQm  
acceptability                                     可接受性，可接受程度 r@_`ob RW;  
acceptable level of detection risk                     检查风险的可接受水平 S C8r.
  
acceptance of engagement                       接受委托 s2*^ PG  
accepting the engagement for the first time              首次接受委托 ;:JTb2xbb  
access to asset                                         对资产的接触 KJ Gh)  
according to                                     根据，依据，依照 $
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account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 lNcXBtwK@#  
accounting                                        会计，会计学 kI>Iq Q-h  
accounting advisory serve                        会计咨询服务 4s?x 8oAy  
accounting firm                                 会计师事务所 "y_A xOH  
accounting information                      会计信息，会计资料 qM(n]{H  
accounting period                             会计期间 Rc2|o.'y  
accounting policies                                   会计政策 WXqrx*?*+  
accounting professional bodies                 会计职业组织，会计职业团体 S7cxEOfAu  
accounting records                                   会计记录 6m_whGosi  
accounting responsibility                           会计责任 7-nz'-'  
accounting service                             会计服务 <$WRc\}&g  
accounting standards                                会计准则 {wWh ;  
Accounting Standards for Business Enterprises       企业会计准则 [vuqH:Ln  
accounting system                             会计系统 V9:h4]  
accounting treatment                                会计处理 :NL.#!>/  
accuracy                                    准确性，精确性 6~Y-bn"%D5  
additional audit procedures                      追加审计程序 #P,mZ}G\  
addressee                                         收件人，收信人 *5$$C&@o9  
Administration of State-owned Assets  (the～)     国有资产管理局 |fXwH>'sw  
administrative laws and regulations                 行政法规 _ri1RK,  
adverse impact                                 不利影响，负面影响 Pdc- 3  
adverse opinion                                反对意见 Xg|_  
advisory group                                  咨询组，顾问组 Jsee8^_~  
agency fee                                        代理费，代理费用 mOj6 4}_`"  
aggregate                                          总计，合计为…… Jsi [,|G  
alternation of document and record                 变造文件和记录 :IFTiq5a;  
alternative audit procedures                      替代审计程序，备选审计程序 zbt>5S_  
amend                                              修改，修订 M6E.!Cs  
amortisation                                      摊销 Dp 
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analytical capacity                             分析能力 9Wng(ef6G  
analytical procedures                               分析性程序 `3!ERQU  
annual financial statements                        年度会计报表，年度财务报表 Z~}=q  
appendix                                          附录，附表 dQ97O{O:i  
applicable                                         适用的 v~>^ c1:  
applicable laws and regulations                 适用的法规 sy+o{] N  
application systems                                  应用系统 $QQv$  
apply consistently                              一贯地执行，一贯地实施 =/@c9QaVB  
appropriate                                       适当的，合适的； @q9uU9c  
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appropriate authorization                          适当的授权 JV|GEn\@N  
appropriateness of audit evidence                    审计证据的适当性 .@
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approval                                    批准，核准 L^:+8g  
assertion                                    (会计报表上的)认定；确认 lc/q0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,5" vzGLJ  
asset                                                 资产，财产 ?pdvFM  
asset restructuring                             资产重组 @DYxxM-  
assignment of duties                                 职责的划分 MR$Bl"d
  
assistant                                     助理，助理人员 gTRm  
associated company                                 联属公司，联营公司 Ob+L|FbnN  
association                                        联合，结合；协会，社团 riqvv1Nce  
assumption                                       假设，假定 6 flc  
at a given date                                         在某一特定时日 (KaP=t}  
attestation                                         鉴证，公证 S/CT;M@W  
attestation service                             鉴证服务 _K{hq<g  
audit adjustment                                审计调整 "=I ioY  
audit areas                                        审计领域 o.DT`L8  
audit conclusion                                审计结论 BBy"qkTe  
audit effectiveness                             审计效果 mBgMu@zt)  
audit efficiency                                  审计效率 iJ_FJ[ U  
audit engagement letter                      审计业务约定书 @)mH"u!(7  
audit evidence                                          审计证据 6y&d\_?Y  
audit fee                                    审计费 EeWCy5W  
audit files                                          审计档案 yjZxD[ Z  
audit findings                                     审计中发现的事项 ;3NA,JA#Y  
audit implementation stage                        审计实施阶段 O G#By6O  
audit mark                                        审计标识 ?1 $.^  
audit materiality                                 审计重要性 0%.l|~CE&  
audit method                                     审计方法 DWDL|4 og  
audit objective                                         审计目标，审计目的 6&7#?/Lq  
audit of financial statements                      会计报表审计，财务报表审计 D^P_3 B+  
audit opinion                                     审计意见 i[)H!%RV*  
audit period                                      被审计期间，被审计年度 Qy |*[  
audit plan                                          审计计划 >_h*N
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audit planning                                    编制审计计划，制定审计计划，审计计划 ;cI
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audit planning stage                                  审计计划阶段 rz0~W6
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audit procedure                                审计程序 p;Kw$fQ?  
audit programme                               审计程序表，具体审计计划 knZee!FA7  
audit report                                       审计报告 D 4^2F(YRX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MnUal}MO  
audit report with a qualified opinion                 有保留意见的审计报告 Hw[u Sv8  
audit report with an adverse opinion                否定意见的审计报告 NK'awv),pM  
audit report with dual dates                      双重日期审计报告 \M1-  
audit reporting stage                                 审计报告阶段 g9I2 e<;o  
audit responsibility                                   审计责任 H `Fe|6I&  
audit results                                      审计结果 aLTC#c%U  
audit risk                                          审计风险 O7bTu<h=  
audit sampling                                          审计抽样 -sl] funRy  
audit sampling techniques                         审计抽样方法，审计抽样技术 %{s<h6{R  
audit strategies                                  审计策略 k_.%(ZE  
audit summary                                         审计总结，审计小结 MDa 4U@Q  
audit team                                         审计小组 bCHA !zO
 
audit test                                    审计测试 Ul7)CT2:  
audit trail                                          审计轨迹 lw0l86^Y  
audit work                                        审计工作 ?)k;.<6  
audit working paper                                 审计工作底稿 I:[^><?E  
audited financial statement                        审计会计报表，已审计财务报表 K"-.K]O8E%  
Auditing Guidelines (the～)                      审计规范指南 ^B~z .F i  
auditing standards                             审计准则 +s.r!?49+  
audit-oriented working paper                          (审计)业务类工作底稿 hrPm$`  
authorisation                                     授权 !\.x7N<)0  
authorisation of transaction                       交易的授权 82Dw,Cn  
availability                                         可获得性 GL'zs8AKf  
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balance                                      余额；差额；平衡 'ek7e.x|V  
balance sheet                                    资产负债表 h
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bank                                                 银行 zl\mBSBx"  
bank account                                    银行账户，银行户头 {j.5!Nj]B  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 F?xbVN  
basis of audit                                    审计依据 fEF1&&8^  
basis of preparation                                (会计报表的)编制基础 Va>~ 7  
book of account                               账目，账簿 Q1? !,a  
borrowing                                         借款，贷款，借债 PJLSDIeN  
branch                                              分支，分支机构，分店 Q)S0z2
 
brought forward                                (账户余额等的)承上年，承上期，承上页 k2o98bK&;  
budget                                              预算 <eKF  
building                                      建筑物；大楼 I5PI;t+  
business conditions                                  业务情况，经营情况 'v iF8?_  
business licence                               (企业等的)营业执照 sA=WU(4^  
business relation                                业务关系 #Q}`kFB`  
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