[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 Ts
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审计词汇英汉对照 3<N2ehi?  
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ability to continue as a going concern               持续经营能力 .726^2sx  
acceptability                                     可接受性，可接受程度 Nl/ fvJ`4  
acceptable level of detection risk                     检查风险的可接受水平 EyA(W;r.  
acceptance of engagement                       接受委托 ;' |CSjco  
accepting the engagement for the first time              首次接受委托 cLvnLaA}  
access to asset                                         对资产的接触 *5?Qam3  
according to                                     根据，依据，依照 5|>ms)[RQ  
account balance                                账户余额  uEG4^  
account for                                       对……进行会计处理，核算；解释 >j*0fb!:]  
accounting                                        会计，会计学 g{u iY|  
accounting advisory serve                        会计咨询服务 jTZi< Y:bB  
accounting firm                                 会计师事务所 #W l^!)#j?  
accounting information                      会计信息，会计资料 E:
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accounting period                             会计期间 9ZR"Lo>3e+  
accounting policies                                   会计政策 nh80"Ny5  
accounting professional bodies                 会计职业组织，会计职业团体 "gzn%k[D9m  
accounting records                                   会计记录 .*xO/pn  
accounting responsibility                           会计责任 7GG`9!l]D  
accounting service                             会计服务 gg8)oc+w  
accounting standards                                会计准则 L{l}G,j<  
Accounting Standards for Business Enterprises       企业会计准则 Ktvs*.?  
accounting system                             会计系统 kmo#jITa`  
accounting treatment                                会计处理 (Q ^=^s|  
accuracy                                    准确性，精确性 ?I:_FT  
additional audit procedures                      追加审计程序 i,%N#  
addressee                                         收件人，收信人 9C{Xpu  
Administration of State-owned Assets  (the～)     国有资产管理局 $sZ4r>-  
administrative laws and regulations                 行政法规 gB+CM? LKq  
adverse impact                                 不利影响，负面影响 i_+e&Bjd4j  
adverse opinion                                反对意见 oHp"\Z
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advisory group                                  咨询组，顾问组 n "^rS}Y]  
agency fee                                        代理费，代理费用 heB![N0:  
aggregate                                          总计，合计为…… 5|t-CY{?b  
alternation of document and record                 变造文件和记录 ~m0=YAlk?  
alternative audit procedures                      替代审计程序，备选审计程序 3RxR'M1  
amend                                              修改，修订 [u J<]  
amortisation                                      摊销 |u$*'EsP  
analytical capacity                             分析能力 oL }d=x/  
analytical procedures                               分析性程序 k6Vs#K7a  
annual financial statements                        年度会计报表，年度财务报表 r2PN[cLu|  
appendix                                          附录，附表
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applicable                                         适用的 RdL5VAD  
applicable laws and regulations                 适用的法规 <7B;_3/  
application systems                                  应用系统 *UJB*r  
apply consistently                              一贯地执行，一贯地实施 z|Xt'?9&n  
appropriate                                       适当的，合适的； N1'Yo:_A  
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appropriate authorization                          适当的授权 qoZAZ&|HI  
appropriateness of audit evidence                    审计证据的适当性 p]Qe5@NT  
approval                                    批准，核准 q$IU!I4  
assertion                                    (会计报表上的)认定；确认 I$)9T^Ra  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gvo5^O+)HH  
asset                                                 资产，财产 6W7,EIf  
asset restructuring                             资产重组 R$MR|
 
assignment of duties                                 职责的划分 {!{T,_ J  
assistant                                     助理，助理人员 l^o>7 cM  
associated company                                 联属公司，联营公司 RU=g|TL  
association                                        联合，结合；协会，社团 K:Z,4Y  
assumption                                       假设，假定 ?duw0SZ  
at a given date                                         在某一特定时日 #q9BU:  
attestation                                         鉴证，公证 {l_D+B;  
attestation service                             鉴证服务 @Eh(GZN  
audit adjustment                                审计调整 9)j"|5H  
audit areas                                        审计领域 ~)X;z"y%b  
audit conclusion                                审计结论 d4Y[}Fcp+  
audit effectiveness                             审计效果 W=|'&UU Ul  
audit efficiency                                  审计效率 99]s/KD2yb  
audit engagement letter                      审计业务约定书 /
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audit evidence                                          审计证据 9c1q:>|  
audit fee                                    审计费 (4`Tf*5hHa  
audit files                                          审计档案 R iV]SgV9  
audit findings                                     审计中发现的事项 >SYOtzg%  
audit implementation stage                        审计实施阶段 I<xcVY9L  
audit mark                                        审计标识 KpS=oFX{}  
audit materiality                                 审计重要性 irjHPuhcG  
audit method                                     审计方法 eU-A_5  
audit objective                                         审计目标，审计目的 A^0-%Ygl  
audit of financial statements                      会计报表审计，财务报表审计 |BGzdBm^x:  
audit opinion                                     审计意见 @:!%Z`  
audit period                                      被审计期间，被审计年度 Ml+f3 #HP  
audit plan                                          审计计划 `fVzY"Qv k  
audit planning                                    编制审计计划，制定审计计划，审计计划  TL
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audit planning stage                                  审计计划阶段 ZC^?ng  
audit procedure                                审计程序 ]Rp<64I o  
audit programme                               审计程序表，具体审计计划 'Nx"_jQ  
audit report                                       审计报告 `<Hc,D; p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m5KLi &R  
audit report with a qualified opinion                 有保留意见的审计报告 O U mZ|  
audit report with an adverse opinion                否定意见的审计报告 6e}T zc\@(  
audit report with dual dates                      双重日期审计报告 I4c%>R  
audit reporting stage                                 审计报告阶段 }JT&lyO< b  
audit responsibility                                   审计责任 ~IQjQz?  
audit results                                      审计结果 e+@.n  
audit risk                                          审计风险 xu;^F  
audit sampling                                          审计抽样 kll,^A  
audit sampling techniques                         审计抽样方法，审计抽样技术 _qQo}|/q  
audit strategies                                  审计策略 bs?4|#[K  
audit summary                                         审计总结，审计小结 *\Hut'7 d  
audit team                                         审计小组 jar?" o  
audit test                                    审计测试 )MX%DQw  
audit trail                                          审计轨迹 kQ)2DCbdn  
audit work                                        审计工作  ~i}/
 
audit working paper                                 审计工作底稿 g|!=@9[dv  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 2 "Y=*s  
auditing standards                             审计准则 !W=2ZlzS
 
audit-oriented working paper                          (审计)业务类工作底稿 Me;Nn$'%  
authorisation                                     授权 Ew9MWlk  
authorisation of transaction                       交易的授权 q93V'[)F  
availability                                         可获得性 i'#%t/ u  
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balance                                      余额；差额；平衡 kaC
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balance sheet                                    资产负债表 Yc( lY N  
bank                                                 银行 (Pt*|@i2c  
bank account                                    银行账户，银行户头 zH@+\#M  
bank statement                                 银行对账单 O}7aX '  
barter transaction                              易货交易，以物换物交易 <R#:K7>O  
basis of audit                                    审计依据 &0-Pl. M  
basis of preparation                                (会计报表的)编制基础 e9B$"_ &2  
book of account                               账目，账簿 [@s5v  
borrowing                                         借款，贷款，借债 #m O.[IuD  
branch                                              分支，分支机构，分店 %5(v'/dQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 +OUM 4y  
budget                                              预算 B#4 J![BX  
building                                      建筑物；大楼 6AmFl<  
business conditions                                  业务情况，经营情况 1
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business licence                               (企业等的)营业执照 @jD19=  
business relation                                业务关系 q{)Q ?E  
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