[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 Q30AaG}f  
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审计词汇英汉对照 UJ* D  
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ability to continue as a going concern               持续经营能力 ;89 `!V O  
acceptability                                     可接受性，可接受程度 38#BINhBt
 
acceptable level of detection risk                     检查风险的可接受水平 #eadkj#;  
acceptance of engagement                       接受委托 eg!s[1[_  
accepting the engagement for the first time              首次接受委托 <[Oe.0SGu  
access to asset                                         对资产的接触 H]As2$[  
according to                                     根据，依据，依照 ammlUWl  
account balance                                账户余额 %/iD@2r  
account for                                       对……进行会计处理，核算；解释 f9ux+XQk9  
accounting                                        会计，会计学 iq*]CF  
accounting advisory serve                        会计咨询服务 |mvY=t %  
accounting firm                                 会计师事务所 v"ZNS  
accounting information                      会计信息，会计资料 8T-/G9u  
accounting period                             会计期间 &8$Gyu  
accounting policies                                   会计政策 X?whyD)vE@  
accounting professional bodies                 会计职业组织，会计职业团体 AtU%S9  
accounting records                                   会计记录 xU<WUfS1  
accounting responsibility                           会计责任 pDqX% $^  
accounting service                             会计服务 Vi1l^ Za  
accounting standards                                会计准则 a8nqzuI  
Accounting Standards for Business Enterprises       企业会计准则 In13crr4!  
accounting system                             会计系统 4~<78r5m  
accounting treatment                                会计处理 ^m pWQ`R  
accuracy                                    准确性，精确性 j}u b  
additional audit procedures                      追加审计程序 ;\a?xtIy  
addressee                                         收件人，收信人 ~(
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Administration of State-owned Assets  (the～)     国有资产管理局 )<YfLDgTs  
administrative laws and regulations                 行政法规 ,^wjtA3j8  
adverse impact                                 不利影响，负面影响 [QUaC3l)  
adverse opinion                                反对意见 i
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advisory group                                  咨询组，顾问组 M18>%zM  
agency fee                                        代理费，代理费用 `st3iTLZY  
aggregate                                          总计，合计为…… `4IZ4sPi  
alternation of document and record                 变造文件和记录 %vn"tp  
alternative audit procedures                      替代审计程序，备选审计程序 *'&]DJj  
amend                                              修改，修订 Z?JR6;@W  
amortisation                                      摊销 -So$f-y  
analytical capacity                             分析能力 ;Qn)~b~  
analytical procedures                               分析性程序 L;RHshTy  
annual financial statements                        年度会计报表，年度财务报表 {:;6 *W  
appendix                                          附录，附表 !#&`1cYX  
applicable                                         适用的 Z-%zR'-?*  
applicable laws and regulations                 适用的法规 ICdfak  
application systems                                  应用系统 ;*(i}'  
apply consistently                              一贯地执行，一贯地实施 E)>.2{]C>  
appropriate                                       适当的，合适的； d!57`bVOd  
征用，挪用 -XASS%  
appropriate authorization                          适当的授权 @tT2o@2Y^  
appropriateness of audit evidence                    审计证据的适当性 ,F%2'W  
approval                                    批准，核准 b I"+b\K  
assertion                                    (会计报表上的)认定；确认 p C^=?!:U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '8w}m8{y  
asset                                                 资产，财产 Uv )B  
asset restructuring                             资产重组 je;C}4  
assignment of duties                                 职责的划分 y:',)f }  
assistant                                     助理，助理人员 Efp[K}Z^$  
associated company                                 联属公司，联营公司 :%[mc-6.  
association                                        联合，结合；协会，社团 0ZM#..3sI  
assumption                                       假设，假定 ' nIKkQ" N  
at a given date                                         在某一特定时日 @ /.w%  
attestation                                         鉴证，公证 I3qTSX-  
attestation service                             鉴证服务 B@j2^Dr~!  
audit adjustment                                审计调整 tp<v  
audit areas                                        审计领域 Nn#;Kjul.  
audit conclusion                                审计结论 fK|P144   
audit effectiveness                             审计效果 CSwPL>tUV  
audit efficiency                                  审计效率 -{XDQ{z<%  
audit engagement letter                      审计业务约定书 7!F -.kG  
audit evidence                                          审计证据 XvSng"f.  
audit fee                                    审计费 (nu;o!mo9  
audit files                                          审计档案 XEBeoOX/  
audit findings                                     审计中发现的事项 =odKi"-6  
audit implementation stage                        审计实施阶段 oTJ^WePZQ  
audit mark                                        审计标识 s^> >]  
audit materiality                                 审计重要性 mY[*(a  
audit method                                     审计方法 <2af&-EGs  
audit objective                                         审计目标，审计目的 ~ <36vsk  
audit of financial statements                      会计报表审计，财务报表审计 ]f~!Qk!I7r  
audit opinion                                     审计意见 + )n}n5  
audit period                                      被审计期间，被审计年度 11vAx9  
audit plan                                          审计计划 s:K'I7_#@  
audit planning                                    编制审计计划，制定审计计划，审计计划 :b0|v`FU  
audit planning stage                                  审计计划阶段 <Nk:C1Op}  
audit procedure                                审计程序 bkuJN%  
audit programme                               审计程序表，具体审计计划 UHgW-N"  
audit report                                       审计报告 x1h&`QUP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :K~sazs7J  
audit report with a qualified opinion                 有保留意见的审计报告 ]D&U}n  
audit report with an adverse opinion                否定意见的审计报告 I!#WXK  
audit report with dual dates                      双重日期审计报告 iA<'i8$P  
audit reporting stage                                 审计报告阶段 i}e/!IVR3  
audit responsibility                                   审计责任 a/</P |UG  
audit results                                      审计结果 J4x|Afp   
audit risk                                          审计风险 ]O>AD6P  
audit sampling                                          审计抽样 *xjP^y":  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]N2! 'c  
audit strategies                                  审计策略 a!EW[|[Q  
audit summary                                         审计总结，审计小结 Jj/}GVNc7  
audit team                                         审计小组 Z,tHyyF?j  
audit test                                    审计测试 0|<9eD\I=  
audit trail                                          审计轨迹 ik](k"1{  
audit work                                        审计工作 ^T#jBqe  
audit working paper                                 审计工作底稿 <#wVQ\0C  
audited financial statement                        审计会计报表，已审计财务报表 Ob{Tn@  
Auditing Guidelines (the～)                      审计规范指南 4jc?9(y
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auditing standards                             审计准则 VsJKxa4  
audit-oriented working paper                          (审计)业务类工作底稿 UhJ{MUH`  
authorisation                                     授权 - ~4na{6x  
authorisation of transaction                       交易的授权 JZK93R  
availability                                         可获得性 ;b(ww{&  
B 2Opk RFFa  
balance                                      余额；差额；平衡 _K&Hiz/'  
balance sheet                                    资产负债表 Yw yMCd  
bank                                                 银行 (xE |T f  
bank account                                    银行账户，银行户头 B<ncOe  
bank statement                                 银行对账单 L?Ys(a"k  
barter transaction                              易货交易，以物换物交易 mE=Ur  
basis of audit                                    审计依据 Dlpmm2  
basis of preparation                                (会计报表的)编制基础 yh/JHo;  
book of account                               账目，账簿 4K\o2p?4  
borrowing                                         借款，贷款，借债 w+r).PS}C  
branch                                              分支，分支机构，分店 t3!OqM  
brought forward                                (账户余额等的)承上年，承上期，承上页 7l ,f  
budget                                              预算 )dFPfu&HL  
building                                      建筑物；大楼 <5^m`F5  
business conditions                                  业务情况，经营情况 , @!X!L  
business licence                               (企业等的)营业执照 D.-G!0 !  
business relation                                业务关系 5F!Qn\{u{  
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