[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 ,f
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审计词汇英汉对照 nDNK}O~'  
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ability to continue as a going concern               持续经营能力 7s;*vd>  
acceptability                                     可接受性，可接受程度 r1sA^2g.  
acceptable level of detection risk                     检查风险的可接受水平 &pAmFe  
acceptance of engagement                       接受委托 UBx0Z0Y  
accepting the engagement for the first time              首次接受委托 ]Yf8  
access to asset                                         对资产的接触 v&`n}lS  
according to                                     根据，依据，依照 ' &Nv|v\V  
account balance                                账户余额 2-:`lrVd  
account for                                       对……进行会计处理，核算；解释 5=;'LW
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accounting                                        会计，会计学 hxGo~<. :  
accounting advisory serve                        会计咨询服务 u<HJFGLzI  
accounting firm                                 会计师事务所 M,SIs 3  
accounting information                      会计信息，会计资料 'A/f>W  
accounting period                             会计期间 {tnhP^C3>  
accounting policies                                   会计政策 UDb  
accounting professional bodies                 会计职业组织，会计职业团体 ~P9^4  
accounting records                                   会计记录 bbWW|PtWwP  
accounting responsibility                           会计责任 &>XSQB(&%  
accounting service                             会计服务 6Q`7>l.|?  
accounting standards                                会计准则 &y~GTEP  
Accounting Standards for Business Enterprises       企业会计准则 'WwD$e0=  
accounting system                             会计系统 Q>\9/DjUp  
accounting treatment                                会计处理 G)%r|meKGB  
accuracy                                    准确性，精确性 pwV{ @h!  
additional audit procedures                      追加审计程序 L(BL_  
addressee                                         收件人，收信人 wA6<BujD  
Administration of State-owned Assets  (the～)     国有资产管理局 M5+K[Ir/y9  
administrative laws and regulations                 行政法规 [' l}*  
adverse impact                                 不利影响，负面影响 ,
m)YL> k  
adverse opinion                                反对意见 q_:B=w+bC  
advisory group                                  咨询组，顾问组 wE_#b\$=b  
agency fee                                        代理费，代理费用 5I5#LQv0  
aggregate                                          总计，合计为…… kk aS&r>  
alternation of document and record                 变造文件和记录 @oFuX.  
alternative audit procedures                      替代审计程序，备选审计程序 1@`mpm#Y  
amend                                              修改，修订 Fw6x (j"  
amortisation                                      摊销 d C6t+  
analytical capacity                             分析能力 6Ou[t6  
analytical procedures                               分析性程序 nAyyjd3!S  
annual financial statements                        年度会计报表，年度财务报表 C 6:; T%  
appendix                                          附录，附表 1@Rl^ey  
applicable                                         适用的 0j[%L!h ny  
applicable laws and regulations                 适用的法规 ( z.\,M  
application systems                                  应用系统 3yM!BTlX  
apply consistently                              一贯地执行，一贯地实施 200Fd8Ju  
appropriate                                       适当的，合适的； Fh^Ax3P(  
征用，挪用 *l'5z)]  
appropriate authorization                          适当的授权 (M,*R v  
appropriateness of audit evidence                    审计证据的适当性 "@&I*1&  
approval                                    批准，核准 y-vBC3  
assertion                                    (会计报表上的)认定；确认 ['@R]Si"!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WO{9S%ck  
asset                                                 资产，财产 50`<[w<J q  
asset restructuring                             资产重组 S d]`)  
assignment of duties                                 职责的划分 }I#,o!)Vd  
assistant                                     助理，助理人员 *iujJi  
associated company                                 联属公司，联营公司 W sDFui  
association                                        联合，结合；协会，社团 uJ%XF*>_D  
assumption                                       假设，假定 x5!lnN,#  
at a given date                                         在某一特定时日 YnX6U1/^  
attestation                                         鉴证，公证 {i:Ayhq~&  
attestation service                             鉴证服务 YDiru  
audit adjustment                                审计调整 _,E! <  
audit areas                                        审计领域 bOdyrynh  
audit conclusion                                审计结论 _<;westq  
audit effectiveness                             审计效果 wfBf&Z0{  
audit efficiency                                  审计效率 (J\Qo9Il  
audit engagement letter                      审计业务约定书 M1=y-3dW3  
audit evidence                                          审计证据 ?L6ACi`9  
audit fee                                    审计费 Xq.GvZS`  
audit files                                          审计档案 PD@@4@^
 
audit findings                                     审计中发现的事项 O.wk
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audit implementation stage                        审计实施阶段 m*H6\on:  
audit mark                                        审计标识
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audit materiality                                 审计重要性 sqk$q pV6  
audit method                                     审计方法 |PW.CV0,  
audit objective                                         审计目标，审计目的 di#:KW  
audit of financial statements                      会计报表审计，财务报表审计 HXRK<6k$  
audit opinion                                     审计意见 I=wA)Bli1p  
audit period                                      被审计期间，被审计年度 ;p2a .P  
audit plan                                          审计计划 N+0`Jm  
audit planning                                    编制审计计划，制定审计计划，审计计划 [}=/?(5  
audit planning stage                                  审计计划阶段 jRo4+8  
audit procedure                                审计程序 aG/L'we R  
audit programme                               审计程序表，具体审计计划 St~a/Lq6  
audit report                                       审计报告 agxR V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $61*Xf+*  
audit report with a qualified opinion                 有保留意见的审计报告 zrCQEQq  
audit report with an adverse opinion                否定意见的审计报告 BJ7m3[lz  
audit report with dual dates                      双重日期审计报告 ,#QLc  
audit reporting stage                                 审计报告阶段 +G<9|-  
audit responsibility                                   审计责任 RF.8zea{O`  
audit results                                      审计结果 k6W [//  
audit risk                                          审计风险 <{b#nPc!,#  
audit sampling                                          审计抽样 B3iU#  
audit sampling techniques                         审计抽样方法，审计抽样技术 L#NW<
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audit strategies                                  审计策略 <)$b=z  
audit summary                                         审计总结，审计小结 b0"R |d[i  
audit team                                         审计小组 rJ}k!}G  
audit test                                    审计测试 qECta'b&  
audit trail                                          审计轨迹 k=qb YGK  
audit work                                        审计工作 8 t Ef>  
audit working paper                                 审计工作底稿 [}!obbM  
audited financial statement                        审计会计报表，已审计财务报表 4GTB82V$  
Auditing Guidelines (the～)                      审计规范指南 U `<?~Bz  
auditing standards                             审计准则 \hT=U*dMR  
audit-oriented working paper                          (审计)业务类工作底稿 yu]nK-Y7S  
authorisation                                     授权 \Z%V)ZRi=  
authorisation of transaction                       交易的授权 \LZVazXD  
availability                                         可获得性 d 1b
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balance                                      余额；差额；平衡 X7gtR|[  
balance sheet                                    资产负债表 4w-P%-4  
bank                                                 银行 nXnO]wXC  
bank account                                    银行账户，银行户头 QnNddCiu=  
bank statement                                 银行对账单 8rA?X*|S!  
barter transaction                              易货交易，以物换物交易 gXI8$W>  
basis of audit                                    审计依据 A('_.J=  
basis of preparation                                (会计报表的)编制基础 a4iq_F#NF  
book of account                               账目，账簿 7* &$-Hv  
borrowing                                         借款，贷款，借债 -THU5AB  
branch                                              分支，分支机构，分店 +HOHu*D  
brought forward                                (账户余额等的)承上年，承上期，承上页 b #[7A  
budget                                              预算 t)/:VImY  
building                                      建筑物；大楼 woCFkO;'O  
business conditions                                  业务情况，经营情况 JHZ`LWq  
business licence                               (企业等的)营业执照 P_f^gB7  
business relation                                业务关系 H%AC *,  
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