[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 vKN"o* q  
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审计词汇英汉对照 7|LJwXQ-  
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ability to continue as a going concern               持续经营能力 }MAQhXI^O|  
acceptability                                     可接受性，可接受程度 rOQhS]TP*  
acceptable level of detection risk                     检查风险的可接受水平 1
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acceptance of engagement                       接受委托 w='1uV<6  
accepting the engagement for the first time              首次接受委托 JR {3n*  
access to asset                                         对资产的接触 S
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according to                                     根据，依据，依照 yL/EIN  
account balance                                账户余额 }YJ(|z""  
account for                                       对……进行会计处理，核算；解释 ''Fy]CwH(  
accounting                                        会计，会计学 4<._)_ m  
accounting advisory serve                        会计咨询服务 {; 0j9rr  
accounting firm                                 会计师事务所 YfL|FsCh  
accounting information                      会计信息，会计资料 _h>S7-X  
accounting period                             会计期间 dd1m~Gm  
accounting policies                                   会计政策 j~,7JJ (y  
accounting professional bodies                 会计职业组织，会计职业团体 a7'.*H]  
accounting records                                   会计记录 *n mr4Q'v{  
accounting responsibility                           会计责任 2GOQ|Z  
accounting service                             会计服务 N1$lG? )+  
accounting standards                                会计准则 YVt#( jl  
Accounting Standards for Business Enterprises       企业会计准则 6*,'A|t?y  
accounting system                             会计系统 YSwAu,$jf  
accounting treatment                                会计处理 =!7k/n';  
accuracy                                    准确性，精确性 hZ2!UW4'  
additional audit procedures                      追加审计程序 "&?F6Pi  
addressee                                         收件人，收信人 {[WEA^C~Q  
Administration of State-owned Assets  (the～)     国有资产管理局 )1 ia;6}  
administrative laws and regulations                 行政法规 cmgI,n-o?  
adverse impact                                 不利影响，负面影响 3
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adverse opinion                                反对意见 pOP`n3m0  
advisory group                                  咨询组，顾问组 Q4e*Z9YJ  
agency fee                                        代理费，代理费用 MMCac6;Aea  
aggregate                                          总计，合计为…… ?8[,0l:|  
alternation of document and record                 变造文件和记录 jqq96hP,  
alternative audit procedures                      替代审计程序，备选审计程序 edld(/wu~  
amend                                              修改，修订 >I
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amortisation                                      摊销 wY|&qX,  
analytical capacity                             分析能力 %,f|H :+>u  
analytical procedures                               分析性程序 IJHNb_Cku  
annual financial statements                        年度会计报表，年度财务报表 lx*"Pj9hho  
appendix                                          附录，附表 V5sH:A7GJ  
applicable                                         适用的 xCwd*lsM  
applicable laws and regulations                 适用的法规 yO E
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application systems                                  应用系统 y<mmv~=  
apply consistently                              一贯地执行，一贯地实施 hZNS$  
appropriate                                       适当的，合适的； vQB;a?)o  
征用，挪用 Yqz(@( %  
appropriate authorization                          适当的授权 K];`  
appropriateness of audit evidence                    审计证据的适当性 &LM@_P"T  
approval                                    批准，核准 X`bN/sI  
assertion                                    (会计报表上的)认定；确认 5&a4c"fU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (|%YyRaX  
asset                                                 资产，财产 bM7y}P5`1  
asset restructuring                             资产重组 rFJ(t7\9h  
assignment of duties                                 职责的划分 ]la8MaZ<  
assistant                                     助理，助理人员 ~EJVlji  
associated company                                 联属公司，联营公司 2w)[1s[  
association                                        联合，结合；协会，社团 2mUq$kws  
assumption                                       假设，假定 I;iJa@HWQ  
at a given date                                         在某一特定时日 D?;8bI%"  
attestation                                         鉴证，公证 @+II@[_lT  
attestation service                             鉴证服务 I^|6gaP|6  
audit adjustment                                审计调整 y
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audit areas                                        审计领域 >DX\^8 6x  
audit conclusion                                审计结论 \49LgN@\  
audit effectiveness                             审计效果 ]q@/:I 9]  
audit efficiency                                  审计效率 O=E"n*U  
audit engagement letter                      审计业务约定书 "@: b'm  
audit evidence                                          审计证据 ,{wA%Oy,  
audit fee                                    审计费 u,AZMjlF  
audit files                                          审计档案 )>,; GVu"  
audit findings                                     审计中发现的事项 N8a+X|3]0  
audit implementation stage                        审计实施阶段 {2wfv2hQ  
audit mark                                        审计标识 BR\3 ij  
audit materiality                                 审计重要性 UHr0J jQK  
audit method                                     审计方法 Hq9yu*!u  
audit objective                                         审计目标，审计目的 Zz
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audit of financial statements                      会计报表审计，财务报表审计 r;:5P%:  
audit opinion                                     审计意见 [/_M!& zz2  
audit period                                      被审计期间，被审计年度 &w\E*$  
audit plan                                          审计计划 3[8F:I0UL  
audit planning                                    编制审计计划，制定审计计划，审计计划 Jlgo@?Lc  
audit planning stage                                  审计计划阶段 SF$'$6x}  
audit procedure                                审计程序 (p4|,\+  
audit programme                               审计程序表，具体审计计划 I|jGu9G  
audit report                                       审计报告 hAx#5@*5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Brw-"tmx  
audit report with a qualified opinion                 有保留意见的审计报告 L"|4 v  
audit report with an adverse opinion                否定意见的审计报告 CZ2&9Vb9I  
audit report with dual dates                      双重日期审计报告 \-(.cj)?  
audit reporting stage                                 审计报告阶段 qMy>:,)Z
 
audit responsibility                                   审计责任 #$q~ZKB  
audit results                                      审计结果 Gvg)@VNr  
audit risk                                          审计风险 G#{ Xd6L  
audit sampling                                          审计抽样 ,G2]3 3Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 E.*TJ  
audit strategies                                  审计策略 Ay?;0w0  
audit summary                                         审计总结，审计小结 JkT, i_  
audit team                                         审计小组 _@U?;73"5  
audit test                                    审计测试 vrVb/hhG  
audit trail                                          审计轨迹 +#qW 0g  
audit work                                        审计工作 Y 1e>P  
audit working paper                                 审计工作底稿 i4 BCm/h  
audited financial statement                        审计会计报表，已审计财务报表 a/d' (]  
Auditing Guidelines (the～)                      审计规范指南 .h
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auditing standards                             审计准则 [UO?L2$&  
audit-oriented working paper                          (审计)业务类工作底稿 h
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authorisation                                     授权 ?^TjG)e7  
authorisation of transaction                       交易的授权 ?-"xP'#  
availability                                         可获得性 }
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balance                                      余额；差额；平衡 43cdWd%  
balance sheet                                    资产负债表 ^`0^|u=  
bank                                                 银行 3;fuz Kk@b  
bank account                                    银行账户，银行户头 _`6fGu& W  
bank statement                                 银行对账单 O{b.-<  
barter transaction                              易货交易，以物换物交易 JNY;;9o  
basis of audit                                    审计依据 _TF\y@hF*D  
basis of preparation                                (会计报表的)编制基础 K9JW&5Q  
book of account                               账目，账簿 r{DR$jD  
borrowing                                         借款，贷款，借债 tI651Wm9  
branch                                              分支，分支机构，分店 r!/=Iy@  
brought forward                                (账户余额等的)承上年，承上期，承上页 Rw4"co6  
budget                                              预算 B8Ob~?  
building                                      建筑物；大楼 ]Z/<HP$#  
business conditions                                  业务情况，经营情况 Mm7l!  
business licence                               (企业等的)营业执照 bs-O3w  
business relation                                业务关系 H>8B$fi)$  
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