[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 O# `y;%  
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审计词汇英汉对照 J<-2dvq  
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ability to continue as a going concern               持续经营能力 T#ehJq 5  
acceptability                                     可接受性，可接受程度 iCdq-r/r!6  
acceptable level of detection risk                     检查风险的可接受水平 w"AO~LF  
acceptance of engagement                       接受委托 e!P]$em|1E  
accepting the engagement for the first time              首次接受委托 gs Vm)mkd  
access to asset                                         对资产的接触 W<M\b#  
according to                                     根据，依据，依照 &?M'(` ~  
account balance                                账户余额 m_b_)/  
account for                                       对……进行会计处理，核算；解释 BV eIj }  
accounting                                        会计，会计学 r-ljT<f%J[  
accounting advisory serve                        会计咨询服务 tx]!|x" F  
accounting firm                                 会计师事务所 jN{+$ @cI  
accounting information                      会计信息，会计资料 ~"22X`;h[G  
accounting period                             会计期间 Vc&xXtm[v  
accounting policies                                   会计政策 T^H`$;\  
accounting professional bodies                 会计职业组织，会计职业团体 1G 63eH)!  
accounting records                                   会计记录 79}Qj7  
accounting responsibility                           会计责任 ]Ab$IK Y  
accounting service                             会计服务 6B@{X^6y  
accounting standards                                会计准则 !==C@cH<N  
Accounting Standards for Business Enterprises       企业会计准则 Kbcr-89Gv~  
accounting system                             会计系统  &W? hCr  
accounting treatment                                会计处理 ty b -VO  
accuracy                                    准确性，精确性 I CUI0/J  
additional audit procedures                      追加审计程序 H#B9
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addressee                                         收件人，收信人 *7K)J8kq  
Administration of State-owned Assets  (the～)     国有资产管理局 gF&HJF 0x  
administrative laws and regulations                 行政法规 A~#w gLGn  
adverse impact                                 不利影响，负面影响 3/*<i  
adverse opinion                                反对意见 m ?jF:]^  
advisory group                                  咨询组，顾问组 :{x   
agency fee                                        代理费，代理费用 Df0m  
aggregate                                          总计，合计为…… v}&J*}_XZ  
alternation of document and record                 变造文件和记录 W)2ZeH*
  
alternative audit procedures                      替代审计程序，备选审计程序 WGI4DzKa  
amend                                              修改，修订
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amortisation                                      摊销 Q9sxI}D )R  
analytical capacity                             分析能力 9P#<T7
  
analytical procedures                               分析性程序 ?o_D#gG*  
annual financial statements                        年度会计报表，年度财务报表 JV;-P=o1B  
appendix                                          附录，附表 Fr]B]Hj  
applicable                                         适用的 dPyZzMes=  
applicable laws and regulations                 适用的法规 zzZK S  
application systems                                  应用系统 kcZz WG|n  
apply consistently                              一贯地执行，一贯地实施 z>O=. Ku6  
appropriate                                       适当的，合适的； 9pq-"?vHY0  
征用，挪用 sU;aA0kz  
appropriate authorization                          适当的授权 EALgBv>#ZL  
appropriateness of audit evidence                    审计证据的适当性 l5l#LsaQb  
approval                                    批准，核准 a'YK1QX  
assertion                                    (会计报表上的)认定；确认 _A=Pr_kN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3<ry/{#%  
asset                                                 资产，财产 O"f|gc)GLz  
asset restructuring                             资产重组 gIcm`5+T  
assignment of duties                                 职责的划分 n]snD1?KX  
assistant                                     助理，助理人员 ~\
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associated company                                 联属公司，联营公司 XV:icY  
association                                        联合，结合；协会，社团 @M8vPH  
assumption                                       假设，假定 btv.M  
at a given date                                         在某一特定时日 8B|B[,`  
attestation                                         鉴证，公证 nVv=smVOt  
attestation service                             鉴证服务 ec"+Il  
audit adjustment                                审计调整 xQ@gh ( (  
audit areas                                        审计领域 #~:@H&f790  
audit conclusion                                审计结论 .eG_>2'1  
audit effectiveness                             审计效果 o 9{~F`{p  
audit efficiency                                  审计效率 jt4c*0z  
audit engagement letter                      审计业务约定书 cA2
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audit evidence                                          审计证据 !&@
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audit fee                                    审计费 }?=4pGsI  
audit files                                          审计档案 pXq5|,aC  
audit findings                                     审计中发现的事项 av4g/7=  
audit implementation stage                        审计实施阶段 1bpjj'2%x  
audit mark                                        审计标识 z*O
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audit materiality                                 审计重要性 S_Ug=8r4  
audit method                                     审计方法 g;t>jgX  
audit objective                                         审计目标，审计目的 i8>^{GODR  
audit of financial statements                      会计报表审计，财务报表审计 -+Ab[  
audit opinion                                     审计意见 V]0~BV  
audit period                                      被审计期间，被审计年度 9zD^4j7  
audit plan                                          审计计划 6YpP/ K  
audit planning                                    编制审计计划，制定审计计划，审计计划 SKrkB~%z  
audit planning stage                                  审计计划阶段 ~t.M!vk  
audit procedure                                审计程序 ahqsbNu1  
audit programme                               审计程序表，具体审计计划 3Fl  !pq]  
audit report                                       审计报告 ~91) DNaE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Qr$Ay3# k  
audit report with a qualified opinion                 有保留意见的审计报告 LSW1,}/B  
audit report with an adverse opinion                否定意见的审计报告 q8P$Md-=b1  
audit report with dual dates                      双重日期审计报告 PxiJ R[a  
audit reporting stage                                 审计报告阶段 : /941?%M  
audit responsibility                                   审计责任 <ZgbmRY8  
audit results                                      审计结果 @G:aW\Z  
audit risk                                          审计风险 d6;"zW|Ec  
audit sampling                                          审计抽样 QzX|c&&>u2  
audit sampling techniques                         审计抽样方法，审计抽样技术 L[cl$pYV  
audit strategies                                  审计策略 oJbMUEQQq  
audit summary                                         审计总结，审计小结 8sGaq [  
audit team                                         审计小组 3F|#nq  
audit test                                    审计测试 x,>r}I>^Q  
audit trail                                          审计轨迹 !;~6nYY  
audit work                                        审计工作 R3ru<u>k&  
audit working paper                                 审计工作底稿 $
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audited financial statement                        审计会计报表，已审计财务报表 cR"?EQ] `N  
Auditing Guidelines (the～)                      审计规范指南 lgaE2`0 [3  
auditing standards                             审计准则 ]Y
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audit-oriented working paper                          (审计)业务类工作底稿 "0#d F:qt  
authorisation                                     授权 mq*Efb)!  
authorisation of transaction                       交易的授权 c2d=dGP>~f  
availability                                         可获得性 :{ Q[kYj  
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balance                                      余额；差额；平衡 AQa;D2B$  
balance sheet                                    资产负债表 UgjY  
bank                                                 银行 ^E349c-|  
bank account                                    银行账户，银行户头 )Me$BK>  
bank statement                                 银行对账单 U5x&?n<  
barter transaction                              易货交易，以物换物交易 szW85{<+  
basis of audit                                    审计依据 w5tcO%+k1  
basis of preparation                                (会计报表的)编制基础 5$.e5y<&(  
book of account                               账目，账簿 Y6r<+#V  
borrowing                                         借款，贷款，借债 380M&Guh  
branch                                              分支，分支机构，分店 $m)[ > C  
brought forward                                (账户余额等的)承上年，承上期，承上页 sAec*Q(R  
budget                                              预算 Uc<j{U ,  
building                                      建筑物；大楼 oz[: T3oE>  
business conditions                                  业务情况，经营情况 x\MzMQ#Bf  
business licence                               (企业等的)营业执照 iR(jCD?) Y  
business relation                                业务关系 pwG"_|h  
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