[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 NU <K+k  
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审计词汇英汉对照 <5t2+D]]}  
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ability to continue as a going concern               持续经营能力 a:V2(nY  
acceptability                                     可接受性，可接受程度 |vUjoa'.7E  
acceptable level of detection risk                     检查风险的可接受水平 Zai:?%^  
acceptance of engagement                       接受委托 4Y/kf%]]A  
accepting the engagement for the first time              首次接受委托 ~B704i  
access to asset                                         对资产的接触 .I#ss66h  
according to                                     根据，依据，依照 oz[
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account balance                                账户余额 y~'h/tjM@=  
account for                                       对……进行会计处理，核算；解释 [(kC/W)!  
accounting                                        会计，会计学 9
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accounting advisory serve                        会计咨询服务 qZwqnH  
accounting firm                                 会计师事务所 Gtm|aR{OS  
accounting information                      会计信息，会计资料 4F=cER6l  
accounting period                             会计期间 J4l\  
accounting policies                                   会计政策 _t7}ny[  
accounting professional bodies                 会计职业组织，会计职业团体 )&F]j  
accounting records                                   会计记录 KM:k<pvi  
accounting responsibility                           会计责任 +f"q^RIU  
accounting service                             会计服务 X?gH(mn  
accounting standards                                会计准则 O>tz;RU  
Accounting Standards for Business Enterprises       企业会计准则 0Uf.aP  
accounting system                             会计系统 hziPHuK9,  
accounting treatment                                会计处理 !$Whftg  
accuracy                                    准确性，精确性 [zsUboCkc  
additional audit procedures                      追加审计程序 5z=.Z\M`8  
addressee                                         收件人，收信人 p2I
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Administration of State-owned Assets  (the～)     国有资产管理局 ,3P@5Ef  
administrative laws and regulations                 行政法规 |J^}BXW'^)  
adverse impact                                 不利影响，负面影响 .kf FaK  
adverse opinion                                反对意见 (M;jnQ0  
advisory group                                  咨询组，顾问组 Po*G/RKu4W  
agency fee                                        代理费，代理费用 ,u@V
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aggregate                                          总计，合计为…… h( V:-D  
alternation of document and record                 变造文件和记录 -`s_md0BM  
alternative audit procedures                      替代审计程序，备选审计程序 sL",Ho  
amend                                              修改，修订 /<e<-C*d&<  
amortisation                                      摊销 s.IYPH|pn  
analytical capacity                             分析能力 l+XTn;cS  
analytical procedures                               分析性程序 30fqD1_{  
annual financial statements                        年度会计报表，年度财务报表 {4^NZTjd@  
appendix                                          附录，附表 vAt]N)R  
applicable                                         适用的 #e*jP&1S  
applicable laws and regulations                 适用的法规 J-U5_>S  
application systems                                  应用系统 Ej#pM.  
apply consistently                              一贯地执行，一贯地实施 0=erf62=  
appropriate                                       适当的，合适的； aUYq~E tj  
征用，挪用 #O,;3S
 
appropriate authorization                          适当的授权 D3(rD]c0{  
appropriateness of audit evidence                    审计证据的适当性 DOB#PI[/  
approval                                    批准，核准 |x+g5~$  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vhE^jS<Tg  
asset                                                 资产，财产 */)O8`}2  
asset restructuring                             资产重组 S9k A69O  
assignment of duties                                 职责的划分 =~P)7D6  
assistant                                     助理，助理人员 08MY=PC~R  
associated company                                 联属公司，联营公司 X"EZpJ'W  
association                                        联合，结合；协会，社团 k%Wj+\93f  
assumption                                       假设，假定 !4vepa}Y  
at a given date                                         在某一特定时日 MG-

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attestation                                         鉴证，公证 !L3\B_#  
attestation service                             鉴证服务 @aC9O9|~  
audit adjustment                                审计调整 EGw;IFj)  
audit areas                                        审计领域 S3N+9*iK  
audit conclusion                                审计结论 0?Bv zfb  
audit effectiveness                             审计效果 ,p)Qu%'  
audit efficiency                                  审计效率 +[B@83  
audit engagement letter                      审计业务约定书 +cwuj  
audit evidence                                          审计证据 &[W53Lqa  
audit fee                                    审计费 Xx?~%o6  
audit files                                          审计档案 ncdj/C  
audit findings                                     审计中发现的事项 OVUJiBp  
audit implementation stage                        审计实施阶段 F&u)wI'  
audit mark                                        审计标识 P<C=9@ `!  
audit materiality                                 审计重要性 60
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audit method                                     审计方法 1)t*l
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audit objective                                         审计目标，审计目的 dGG8k&  
audit of financial statements                      会计报表审计，财务报表审计 3Q!)bMv \  
audit opinion                                     审计意见 A/sM ?!p>_  
audit period                                      被审计期间，被审计年度 ,!vI@>nhG  
audit plan                                          审计计划 g@|2z
  
audit planning                                    编制审计计划，制定审计计划，审计计划 3,^.   
audit planning stage                                  审计计划阶段 HB*H%>L{"B  
audit procedure                                审计程序 YLv5[pV  
audit programme                               审计程序表，具体审计计划 C17$qdV/  
audit report                                       审计报告 =:*2t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 NiBly  
audit report with a qualified opinion                 有保留意见的审计报告 ksy]t|  
audit report with an adverse opinion                否定意见的审计报告 /N7.|XI.  
audit report with dual dates                      双重日期审计报告 a)QSq<2*  
audit reporting stage                                 审计报告阶段 uN
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audit responsibility                                   审计责任 1b,MJ~g$  
audit results                                      审计结果 '1"vwXJ"  
audit risk                                          审计风险 x(7Q5Uk\  
audit sampling                                          审计抽样 vw6DHN
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audit sampling techniques                         审计抽样方法，审计抽样技术 YB]{gm2  
audit strategies                                  审计策略 R q`j|tY  
audit summary                                         审计总结，审计小结 xQDWnpFc  
audit team                                         审计小组 N oRPvFv  
audit test                                    审计测试 i\dd  
audit trail                                          审计轨迹 !W/"Z!k  
audit work                                        审计工作 u$<>8aM ei  
audit working paper                                 审计工作底稿 PVaqKCj:6W  
audited financial statement                        审计会计报表，已审计财务报表 _sK{qQxvM=  
Auditing Guidelines (the～)                      审计规范指南 M \UB r4  
auditing standards                             审计准则 Jd28/X5&  
audit-oriented working paper                          (审计)业务类工作底稿   bKt 4  
authorisation                                     授权 gX]ewbPDQ  
authorisation of transaction                       交易的授权 *~
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availability                                         可获得性 >Xi/ p$$7u  
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balance                                      余额；差额；平衡 9`td_qh  
balance sheet                                    资产负债表 u;9a/RI  
bank                                                 银行 |#ZMZmo{  
bank account                                    银行账户，银行户头 .oqe0 $I  
bank statement                                 银行对账单 \k3EFSm  
barter transaction                              易货交易，以物换物交易 ^{a_:r"  
basis of audit                                    审计依据 m,)o&ix1  
basis of preparation                                (会计报表的)编制基础 yJW/yt.l  
book of account                               账目，账簿 =Q#d0Q  
borrowing                                         借款，贷款，借债 %5!K?,z%  
branch                                              分支，分支机构，分店 Gq-~zmg  
brought forward                                (账户余额等的)承上年，承上期，承上页 .l$U:d  
budget                                              预算 zy`T! $  
building                                      建筑物；大楼 qIwsK\^p  
business conditions                                  业务情况，经营情况 \V T.bUs  
business licence                               (企业等的)营业执照 Y+{jG(rg.F  
business relation                                业务关系 z) x.6  
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