[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 TY*q[AWG  
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审计词汇英汉对照 nM&UdKf3  
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ability to continue as a going concern               持续经营能力 Cr$8\{2OA7  
acceptability                                     可接受性，可接受程度 91j.%#[v'  
acceptable level of detection risk                     检查风险的可接受水平 k8ej.  
acceptance of engagement                       接受委托 3k?|-js  
accepting the engagement for the first time              首次接受委托 q|7$@H^*  
access to asset                                         对资产的接触 c,RY j  
according to                                     根据，依据，依照 D<XRu4^;  
account balance                                账户余额 #`{L_n
$c  
account for                                       对……进行会计处理，核算；解释 qx\P(d OUf  
accounting                                        会计，会计学 s~MCt|a  
accounting advisory serve                        会计咨询服务 05Go*QvV  
accounting firm                                 会计师事务所 (J/!9NS:  
accounting information                      会计信息，会计资料 p*S;4+>#  
accounting period                             会计期间 :\8&Th}Se  
accounting policies                                   会计政策 ` tZ` a  
accounting professional bodies                 会计职业组织，会计职业团体 )MJy  
accounting records                                   会计记录 /A~+32B  
accounting responsibility                           会计责任 /0I=?+QSo  
accounting service                             会计服务 b!xm=U  
accounting standards                                会计准则 TdH~sz  
Accounting Standards for Business Enterprises       企业会计准则 4Z<  
accounting system                             会计系统 sz+Uq]Mn  
accounting treatment                                会计处理 JqYt^,,Q:  
accuracy                                    准确性，精确性 &24z`ZS[w6  
additional audit procedures                      追加审计程序 s.G6?1VXlY  
addressee                                         收件人，收信人 f.y~Sew  
Administration of State-owned Assets  (the～)     国有资产管理局 d9sqO9Ud8  
administrative laws and regulations                 行政法规 |Zrkk>GW:  
adverse impact                                 不利影响，负面影响 o|0QstSCl  
adverse opinion                                反对意见 K~JXP5`(  
advisory group                                  咨询组，顾问组 = 3?"s(9  
agency fee                                        代理费，代理费用 5.e. BT  
aggregate                                          总计，合计为…… fnm:Wa|,%|  
alternation of document and record                 变造文件和记录 Nt# a_  
alternative audit procedures                      替代审计程序，备选审计程序 e
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amend                                              修改，修订 PC}m.tE  
amortisation                                      摊销 \9t6#8  
analytical capacity                             分析能力 86,$ I+  
analytical procedures                               分析性程序 znl_~:.4]X  
annual financial statements                        年度会计报表，年度财务报表 k_<8SG+`  
appendix                                          附录，附表 @|GKNW#  
applicable                                         适用的 edy6WzxBcm  
applicable laws and regulations                 适用的法规 {<3>^ o|"  
application systems                                  应用系统 h*GU7<F:a  
apply consistently                              一贯地执行，一贯地实施 qW6}^aa  
appropriate                                       适当的，合适的； d(-$ { c  
征用，挪用 {Qla4U  
appropriate authorization                          适当的授权 ib%x&?||  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 Ly$s0.!  
assertion                                    (会计报表上的)认定；确认 H^no&$2`1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5{&<X.jv  
asset                                                 资产，财产 #)xg$9LQb  
asset restructuring                             资产重组 _("&jfn  
assignment of duties                                 职责的划分 Qb;5:U/x  
assistant                                     助理，助理人员 aab?hR  
associated company                                 联属公司，联营公司 0w_2E  
association                                        联合，结合；协会，社团 }@V,v[&e  
assumption                                       假设，假定 $iblLZhj  
at a given date                                         在某一特定时日 'Na/AcRdg  
attestation                                         鉴证，公证 /:}z*a  
attestation service                             鉴证服务 dIR6dI   
audit adjustment                                审计调整 9#;UQ.qA  
audit areas                                        审计领域  Dy[ YL  
audit conclusion                                审计结论 /B?hM&@z  
audit effectiveness                             审计效果 G Riu]   
audit efficiency                                  审计效率 (Q$]X5L  
audit engagement letter                      审计业务约定书 S}hg*mWn{$  
audit evidence                                          审计证据 [n_H9$   
audit fee                                    审计费 D?w-uR%Y  
audit files                                          审计档案 ?Ze3t5Ll  
audit findings                                     审计中发现的事项 !I? J^0T  
audit implementation stage                        审计实施阶段 ZREAEGi{  
audit mark                                        审计标识 ^g dg0y!5~  
audit materiality                                 审计重要性 '7<@(HO  
audit method                                     审计方法 63$ R')  
audit objective                                         审计目标，审计目的 Lz VvUVk  
audit of financial statements                      会计报表审计，财务报表审计 D^Z~>D6  
audit opinion                                     审计意见 e<p_u)m  
audit period                                      被审计期间，被审计年度 B9_0 Y q  
audit plan                                          审计计划 ?ExfxR!~  
audit planning                                    编制审计计划，制定审计计划，审计计划 n]B)\D+V^  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 rwxJR@Ttn  
audit programme                               审计程序表，具体审计计划 QsmG(1=  
audit report                                       审计报告 hfvs'.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5m+:G
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audit report with a qualified opinion                 有保留意见的审计报告 "z }bgy  
audit report with an adverse opinion                否定意见的审计报告 (WW,]#^  
audit report with dual dates                      双重日期审计报告 *ihg'  
audit reporting stage                                 审计报告阶段 _W: S>ij(  
audit responsibility                                   审计责任 ]sjOn?YA+  
audit results                                      审计结果 >NE]TZ.F  
audit risk                                          审计风险 'Ph4(Yg  
audit sampling                                          审计抽样 ^3`98y.Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 aAko-,URC  
audit strategies                                  审计策略 na FZ<'t>&  
audit summary                                         审计总结，审计小结 -}UCdaQ3  
audit team                                         审计小组 ,>
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audit test                                    审计测试 2|~&x~  
audit trail                                          审计轨迹 D0QXvrf  
audit work                                        审计工作 tazBZ'\c  
audit working paper                                 审计工作底稿 q9Y0Lk  
audited financial statement                        审计会计报表，已审计财务报表 f|VP_o<  
Auditing Guidelines (the～)                      审计规范指南 sZ'3PNpCP  
auditing standards                             审计准则 =]E1T8|  
audit-oriented working paper                          (审计)业务类工作底稿 !*%3um  
authorisation                                     授权 i=2+1;K  
authorisation of transaction                       交易的授权 $zCUQthL@  
availability                                         可获得性 !wrl.A/P  
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balance                                      余额；差额；平衡 ]?)zH:2)  
balance sheet                                    资产负债表 U(./LrM05  
bank                                                 银行 % wRJ"T`Tt  
bank account                                    银行账户，银行户头 t*Q12Q  
bank statement                                 银行对账单 =
GR Em5  
barter transaction                              易货交易，以物换物交易 n?,fF(  
basis of audit                                    审计依据 9/s- |jD  
basis of preparation                                (会计报表的)编制基础 .yWdlq##  
book of account                               账目，账簿 lQ+-g#`  
borrowing                                         借款，贷款，借债 "E2 g7n&  
branch                                              分支，分支机构，分店 NHc+QMbou(  
brought forward                                (账户余额等的)承上年，承上期，承上页 !#iP)"O  
budget                                              预算 vJq`l3 &  
building                                      建筑物；大楼 "Pys3=h  
business conditions                                  业务情况，经营情况 kLD)<D  
business licence                               (企业等的)营业执照 r9vC&pWZ  
business relation                                业务关系 y6jTT%  
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