[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 YDL)F<Y  
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审计词汇英汉对照 &ICO{#v5  
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ability to continue as a going concern               持续经营能力 kDQXPp
 
acceptability                                     可接受性，可接受程度 C\[UAxZ3X  
acceptable level of detection risk                     检查风险的可接受水平 ' ga2C\)  
acceptance of engagement                       接受委托 ^u74WN  
accepting the engagement for the first time              首次接受委托 &!Vp 'l\9  
access to asset                                         对资产的接触 t$2{U  
according to                                     根据，依据，依照 1x)%9u}  
account balance                                账户余额 _Fjv.VQ,  
account for                                       对……进行会计处理，核算；解释 Ky|0IKE8Z  
accounting                                        会计，会计学 $P~a  
accounting advisory serve                        会计咨询服务 %mJ)pMV  
accounting firm                                 会计师事务所 Wov_jVdN\  
accounting information                      会计信息，会计资料 CaMG$X&O  
accounting period                             会计期间 cR} =3|t  
accounting policies                                   会计政策 PGDlSB^O  
accounting professional bodies                 会计职业组织，会计职业团体 ??;[`_h{bz  
accounting records                                   会计记录 xg&vZzcl  
accounting responsibility                           会计责任 [%y D,8  
accounting service                             会计服务 G_@H:4$3  
accounting standards                                会计准则 bx>D  
Accounting Standards for Business Enterprises       企业会计准则 ~]Jfg$'  
accounting system                             会计系统 >XN&QVE  
accounting treatment                                会计处理 YVi]f2F%  
accuracy                                    准确性，精确性 ,\b5M`<c  
additional audit procedures                      追加审计程序 4a~_h kY]  
addressee                                         收件人，收信人 rjzRH  
Administration of State-owned Assets  (the～)     国有资产管理局 {s]eXc]K}  
administrative laws and regulations                 行政法规 wi m}}^H  
adverse impact                                 不利影响，负面影响 i|e-N?l  
adverse opinion                                反对意见 k,J?L-F  
advisory group                                  咨询组，顾问组 +X%yF{^m(  
agency fee                                        代理费，代理费用 UF tTt`N2  
aggregate                                          总计，合计为…… Hl51
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alternation of document and record                 变造文件和记录 ]MyWB<9M  
alternative audit procedures                      替代审计程序，备选审计程序 (nm&\b~j  
amend                                              修改，修订 q.4DwY5 L  
amortisation                                      摊销 f32nO
 
analytical capacity                             分析能力 n&^Rs)%v  
analytical procedures                               分析性程序 9,IGZ55C  
annual financial statements                        年度会计报表，年度财务报表 v?rN;KY#pK  
appendix                                          附录，附表 (msJ:SG  
applicable                                         适用的 D KOdqTW  
applicable laws and regulations                 适用的法规 ~rD* Y&#.  
application systems                                  应用系统 <\u%ZB  
apply consistently                              一贯地执行，一贯地实施 AiuF3`Xa  
appropriate                                       适当的，合适的； Bs*s8}6  
征用，挪用 d?JVB  
appropriate authorization                          适当的授权 |dO1w.x/  
appropriateness of audit evidence                    审计证据的适当性 Ru/3>n  
approval                                    批准，核准 _kfApO)O  
assertion                                    (会计报表上的)认定；确认 \W4SZR%u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rBaK$Ut  
asset                                                 资产，财产 ev`p!p  
asset restructuring                             资产重组 8@!SM  
assignment of duties                                 职责的划分 e>/PW&Z8Z  
assistant                                     助理，助理人员 ;,D7VxWhY  
associated company                                 联属公司，联营公司 ufmFeeg  
association                                        联合，结合；协会，社团 |"arVde  
assumption                                       假设，假定 ]GJskBm  
at a given date                                         在某一特定时日 };
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attestation                                         鉴证，公证 sy~mcH:%+  
attestation service                             鉴证服务 0>vm&W<?)  
audit adjustment                                审计调整 Kgcg:r:  
audit areas                                        审计领域 O1QHG'00  
audit conclusion                                审计结论 9E+^FZe  
audit effectiveness                             审计效果 r~X6qC  
audit efficiency                                  审计效率 (5SI!1N  
audit engagement letter                      审计业务约定书 J?{uG8)  
audit evidence                                          审计证据 T ^uBMDYe  
audit fee                                    审计费 3=z'Ih`  
audit files                                          审计档案 xf|=n  
audit findings                                     审计中发现的事项 l ^{]pD  
audit implementation stage                        审计实施阶段 lPjgBp{/  
audit mark                                        审计标识 v+Hu=RZE  
audit materiality                                 审计重要性 _:T\[sz5  
audit method                                     审计方法 l#Iof)@#  
audit objective                                         审计目标，审计目的 & )Z JT.S  
audit of financial statements                      会计报表审计，财务报表审计 ~&g:7f|X  
audit opinion                                     审计意见 I3A](`   
audit period                                      被审计期间，被审计年度 b8O:@j2  
audit plan                                          审计计划 +:D0tYk2B  
audit planning                                    编制审计计划，制定审计计划，审计计划 c#_%|gg  
audit planning stage                                  审计计划阶段 Yk }zN_v  
audit procedure                                审计程序 <~3@+EEM  
audit programme                               审计程序表，具体审计计划 O*CKyW_$t  
audit report                                       审计报告 !5ppA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P
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audit report with a qualified opinion                 有保留意见的审计报告 avdi9!J2  
audit report with an adverse opinion                否定意见的审计报告 ?=6zgb"9-  
audit report with dual dates                      双重日期审计报告 zg]9~i8  
audit reporting stage                                 审计报告阶段 y2)~ljR  
audit responsibility                                   审计责任 }pA0mW9  
audit results                                      审计结果 h.PY$W<  
audit risk                                          审计风险 bBGLf)fsTG  
audit sampling                                          审计抽样 ?;\YiOTda  
audit sampling techniques                         审计抽样方法，审计抽样技术 <[(xGrEZV  
audit strategies                                  审计策略 ]ko>vQ4]3  
audit summary                                         审计总结，审计小结 {2-w<t  
audit team                                         审计小组 VPK)HzPG,  
audit test                                    审计测试 \SyfEcSf2v  
audit trail                                          审计轨迹 'Kl}
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audit work                                        审计工作 ugOcK Gf  
audit working paper                                 审计工作底稿 R6!t2gdKe@  
audited financial statement                        审计会计报表，已审计财务报表 LFtnSB8  
Auditing Guidelines (the～)                      审计规范指南 >QCVsX>~  
auditing standards                             审计准则 V;9.7v  
audit-oriented working paper                          (审计)业务类工作底稿 2: fSn&*/>  
authorisation                                     授权 |ML|P\1&V  
authorisation of transaction                       交易的授权 B\BP:;"  
availability                                         可获得性 /1Ndir^c  
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balance                                      余额；差额；平衡 k |M  
balance sheet                                    资产负债表 @N34 Q-l  
bank                                                 银行 TEv3;Z*N  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 Ymx/N+Jl  
barter transaction                              易货交易，以物换物交易 nD|Bo 9  
basis of audit                                    审计依据 _ HGbR/  
basis of preparation                                (会计报表的)编制基础 K-#v5_*  
book of account                               账目，账簿 (FP- K  
borrowing                                         借款，贷款，借债 fE,\1LK4  
branch                                              分支，分支机构，分店 Lk4gjs,V  
brought forward                                (账户余额等的)承上年，承上期，承上页 E<Efxb'p  
budget                                              预算 *IfLoKS'  
building                                      建筑物；大楼 </Ja@%  
business conditions                                  业务情况，经营情况 ]v$VZ'  
business licence                               (企业等的)营业执照 A(ql}cr  
business relation                                业务关系 "p0e6Z=  
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