[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 u$D*tqxG  
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审计词汇英汉对照 QT9n,lX
 
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ability to continue as a going concern               持续经营能力 eL4NB$Fb  
acceptability                                     可接受性，可接受程度 {tThy#  
acceptable level of detection risk                     检查风险的可接受水平 -F=v6N{  
acceptance of engagement                       接受委托 }?&k a$rI  
accepting the engagement for the first time              首次接受委托 [! 'op0  
access to asset                                         对资产的接触  .AYj'Y  
according to                                     根据，依据，依照 qim 'dp:  
account balance                                账户余额 ?-tVSRKQ  
account for                                       对……进行会计处理，核算；解释 / }Rz=&  
accounting                                        会计，会计学 Cn>ADWpT&  
accounting advisory serve                        会计咨询服务 }U SC1J  
accounting firm                                 会计师事务所 ^/5XZ} *  
accounting information                      会计信息，会计资料 %0 #XPc("  
accounting period                             会计期间 etd&..]J  
accounting policies                                   会计政策 +rIL|c}J  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 'S[++w?Qq  
accounting responsibility                           会计责任 9}c8Xt^&  
accounting service                             会计服务 3:{yJdpg  
accounting standards                                会计准则 \o\nr!=k  
Accounting Standards for Business Enterprises       企业会计准则 :5/Uh/sX  
accounting system                             会计系统 [w\9as/ E  
accounting treatment                                会计处理 U`o^mtW.  
accuracy                                    准确性，精确性 /B5-Fx7j3  
additional audit procedures                      追加审计程序 xr7+$:>a  
addressee                                         收件人，收信人 (_4;') 9  
Administration of State-owned Assets  (the～)     国有资产管理局 L{E^?iX  
administrative laws and regulations                 行政法规 yQ3OL#  
adverse impact                                 不利影响，负面影响 W5^.-B,(K  
adverse opinion                                反对意见 fK&e7j`qO  
advisory group                                  咨询组，顾问组 G60R9y47c  
agency fee                                        代理费，代理费用 l<Q>N|1#k%  
aggregate                                          总计，合计为…… .XkMk|t8  
alternation of document and record                 变造文件和记录 RUr=fEH  
alternative audit procedures                      替代审计程序，备选审计程序 k<RZKwQc  
amend                                              修改，修订 j F-v%?  
amortisation                                      摊销 }|B=h  
analytical capacity                             分析能力 7~ztwL  
analytical procedures                               分析性程序 Z_gC&7+  
annual financial statements                        年度会计报表，年度财务报表 k|BHnj  
appendix                                          附录，附表 1
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applicable                                         适用的 bu&t'?zx!  
applicable laws and regulations                 适用的法规 341?0%=  
application systems                                  应用系统 U$H@ jJ*  
apply consistently                              一贯地执行，一贯地实施 )HD`O~M>  
appropriate                                       适当的，合适的； l;sy0S"DO]  
征用，挪用 eZr&x~] -w  
appropriate authorization                          适当的授权 4
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appropriateness of audit evidence                    审计证据的适当性 Gn)y> AN  
approval                                    批准，核准 '!P"xBVAu  
assertion                                    (会计报表上的)认定；确认 /%4_-Cpm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  KluA  
asset                                                 资产，财产 - }!H3]tr  
asset restructuring                             资产重组 htm{!Z]s0  
assignment of duties                                 职责的划分 f'q 28lVf  
assistant                                     助理，助理人员 \([WH!7  
associated company                                 联属公司，联营公司 b dJ+@r  
association                                        联合，结合；协会，社团 y fSM  
assumption                                       假设，假定 - O"i3>C  
at a given date                                         在某一特定时日 F?m?UQS'u  
attestation                                         鉴证，公证 _MWM;f`b  
attestation service                             鉴证服务 g(O;{Q_  
audit adjustment                                审计调整 r}u%#G+K,  
audit areas                                        审计领域 OzT#1T1'c  
audit conclusion                                审计结论 ;NV'W]  
audit effectiveness                             审计效果 j5Un1  
audit efficiency                                  审计效率 7([h4b
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audit engagement letter                      审计业务约定书 C K_(b"  
audit evidence                                          审计证据 *?yJkJ"  
audit fee                                    审计费 s7r9,8$  
audit files                                          审计档案 $KjTa#[RX7  
audit findings                                     审计中发现的事项 ^MD;"A<  
audit implementation stage                        审计实施阶段 n:U>Fj>q  
audit mark                                        审计标识 7ou46v|m5  
audit materiality                                 审计重要性 hNXBVIL<&  
audit method                                     审计方法 NZu)j["  
audit objective                                         审计目标，审计目的 WxbsD S;  
audit of financial statements                      会计报表审计，财务报表审计 JK#vkCkyM  
audit opinion                                     审计意见 m}$+Hdk+7  
audit period                                      被审计期间，被审计年度 aFY_:.o2k`  
audit plan                                          审计计划 *m+5Pr`7  
audit planning                                    编制审计计划，制定审计计划，审计计划 4gdY`}8b^}  
audit planning stage                                  审计计划阶段 # x>ga  
audit procedure                                审计程序 %o?IsIys  
audit programme                               审计程序表，具体审计计划 Q36)7=at  
audit report                                       审计报告 >EXb|vw
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E)ugLluL  
audit report with a qualified opinion                 有保留意见的审计报告 kllQca|$4  
audit report with an adverse opinion                否定意见的审计报告 P& *sB%B  
audit report with dual dates                      双重日期审计报告 jnuY{0(&  
audit reporting stage                                 审计报告阶段 OMihXt[  
audit responsibility                                   审计责任 ,J mbqOV?!  
audit results                                      审计结果 #$\fh;!W  
audit risk                                          审计风险 Q\{x)|{$  
audit sampling                                          审计抽样 [O-sVYB  
audit sampling techniques                         审计抽样方法，审计抽样技术 \g-
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audit strategies                                  审计策略 !c<wSQ,  
audit summary                                         审计总结，审计小结 4ZT A>  
audit team                                         审计小组 <Wl(9$  
audit test                                    审计测试 AF4?IH  
audit trail                                          审计轨迹
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audit work                                        审计工作 ,6
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audit working paper                                 审计工作底稿 Jf:,y~mV  
audited financial statement                        审计会计报表，已审计财务报表 o%M<-l"!/  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 # Oup^ o@  
audit-oriented working paper                          (审计)业务类工作底稿 cJn HW  
authorisation                                     授权 tUE'K.-  
authorisation of transaction                       交易的授权 v4*rPGv  
availability                                         可获得性 BOf1J1  
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balance                                      余额；差额；平衡 h`MdKX$  
balance sheet                                    资产负债表 IGj`_a   
bank                                                 银行 :ipoD%@  
bank account                                    银行账户，银行户头 y no('1B@  
bank statement                                 银行对账单 "oc$  
barter transaction                              易货交易，以物换物交易 h. hjz?  
basis of audit                                    审计依据 5b#QYu  
basis of preparation                                (会计报表的)编制基础 lx,`hl%  
book of account                               账目，账簿 O>DNC-m)i{  
borrowing                                         借款，贷款，借债 #P2;K dDO  
branch                                              分支，分支机构，分店 ~hN~>0O  
brought forward                                (账户余额等的)承上年，承上期，承上页 Sm3u/w!  
budget                                              预算 b_$1f>  
building                                      建筑物；大楼  ~krS#\  
business conditions                                  业务情况，经营情况  ((DzUyK  
business licence                               (企业等的)营业执照 va{#RnU  
business relation                                业务关系 v%{0 Tyk  
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