[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 9<vWcq*4  
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审计词汇英汉对照 S=x A[%5  
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ability to continue as a going concern               持续经营能力 Y $u9%0q|?  
acceptability                                     可接受性，可接受程度 :d8W+|1u  
acceptable level of detection risk                     检查风险的可接受水平 a"av#Y  
acceptance of engagement                       接受委托 m{7^EF  
accepting the engagement for the first time              首次接受委托 0oh]61gC  
access to asset                                         对资产的接触 #eN{!Niy&U  
according to                                     根据，依据，依照 U#n#7G6fRp  
account balance                                账户余额 5VO;s1  
account for                                       对……进行会计处理，核算；解释 WO6/X/#8b  
accounting                                        会计，会计学 I2a6w<b  
accounting advisory serve                        会计咨询服务 _Cw:J|l.  
accounting firm                                 会计师事务所 uHIiH@S  
accounting information                      会计信息，会计资料 f""`cdqAOh  
accounting period                             会计期间 y}v+c%d  
accounting policies                                   会计政策 m>}8'N)  
accounting professional bodies                 会计职业组织，会计职业团体 dtPoo\@  
accounting records                                   会计记录 P"lBB8\eku  
accounting responsibility                           会计责任 zd]D(qeX  
accounting service                             会计服务 \*\R1_+  
accounting standards                                会计准则 -B$~`2-  
Accounting Standards for Business Enterprises       企业会计准则 efG6v  
accounting system                             会计系统 +m}Pmi$  
accounting treatment                                会计处理 ez3Z3t`  
accuracy                                    准确性，精确性 1 ^g t1o  
additional audit procedures                      追加审计程序 _al|'obomy  
addressee                                         收件人，收信人 ICB~_O5  
Administration of State-owned Assets  (the～)     国有资产管理局 a{[+<8=@1  
administrative laws and regulations                 行政法规 iU+nqY'  
adverse impact                                 不利影响，负面影响 @FN*TJ  
adverse opinion                                反对意见 $hR)i  
advisory group                                  咨询组，顾问组 ^2odr \  
agency fee                                        代理费，代理费用 IkzTJ%>  
aggregate                                          总计，合计为…… d/74{.  
alternation of document and record                 变造文件和记录 >O/D!j|  
alternative audit procedures                      替代审计程序，备选审计程序 W2;N<[wa<u  
amend                                              修改，修订 0 )m8)!gj  
amortisation                                      摊销 /Jf~25
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analytical capacity                             分析能力 K={qU[_O  
analytical procedures                               分析性程序 J wmT/  
annual financial statements                        年度会计报表，年度财务报表 )R_E|@"  
appendix                                          附录，附表 m6
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applicable                                         适用的 rg_Q
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applicable laws and regulations                 适用的法规 GO! uwo:  
application systems                                  应用系统 Q>qFM9Z  
apply consistently                              一贯地执行，一贯地实施 k#}g,0@  
appropriate                                       适当的，合适的； c~<1':  
征用，挪用 nsb4S{  
appropriate authorization                          适当的授权 xKOq[d/8  
appropriateness of audit evidence                    审计证据的适当性 iv(5&'[p  
approval                                    批准，核准 0(8H;T  
assertion                                    (会计报表上的)认定；确认 .7 ayQp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gLE7Edcp6V  
asset                                                 资产，财产 ExHAY|UA  
asset restructuring                             资产重组 _kFYB
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assignment of duties                                 职责的划分 B6}FIg)  
assistant                                     助理，助理人员 K3GSOD>  
associated company                                 联属公司，联营公司 3}1ss
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association                                        联合，结合；协会，社团 w'7R4  
assumption                                       假设，假定 rAdacnZV  
at a given date                                         在某一特定时日 p3^jGj@  
attestation                                         鉴证，公证 *oI*-C  
attestation service                             鉴证服务 ]7AX%EG3  
audit adjustment                                审计调整 MVv1.6c7Y  
audit areas                                        审计领域 ']ood!  
audit conclusion                                审计结论 qu6DQ@ ~YC  
audit effectiveness                             审计效果 ?lCd{14Mkh  
audit efficiency                                  审计效率 ps:f=6m2  
audit engagement letter                      审计业务约定书 Zszs1{t  
audit evidence                                          审计证据 Lb=W;9;  
audit fee                                    审计费 Fs/?  
audit files                                          审计档案 bzmr"/#D3  
audit findings                                     审计中发现的事项 %1M
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audit implementation stage                        审计实施阶段 CPazEe1S  
audit mark                                        审计标识 |`yZ IY_  
audit materiality                                 审计重要性 "L&k)J  
audit method                                     审计方法 *j)M]  
audit objective                                         审计目标，审计目的 ~H@+D}J?  
audit of financial statements                      会计报表审计，财务报表审计 }b["Jk\2  
audit opinion                                     审计意见 $<?X7n^  
audit period                                      被审计期间，被审计年度 8_\W/I!7b  
audit plan                                          审计计划 |E/L.gdP7  
audit planning                                    编制审计计划，制定审计计划，审计计划 \ SCy$,m  
audit planning stage                                  审计计划阶段 M"^K0 .  
audit procedure                                审计程序 eo#^L}  
audit programme                               审计程序表，具体审计计划 r@)A k  
audit report                                       审计报告 GtI6[ :1t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U!q[e`B  
audit report with a qualified opinion                 有保留意见的审计报告 :_dICxaLZT  
audit report with an adverse opinion                否定意见的审计报告 nX%AeDBAT  
audit report with dual dates                      双重日期审计报告 W,hWOO  
audit reporting stage                                 审计报告阶段 {M~lbU  
audit responsibility                                   审计责任 Sg*0[a3z  
audit results                                      审计结果 2O""4_G  
audit risk                                          审计风险 fJ80tt?r  
audit sampling                                          审计抽样 hY\{|  
audit sampling techniques                         审计抽样方法，审计抽样技术 !DjT<dxf  
audit strategies                                  审计策略 cHvF*A  
audit summary                                         审计总结，审计小结 \ a-CN>  
audit team                                         审计小组 a,Kky^B  
audit test                                    审计测试 Aa(<L$e!`  
audit trail                                          审计轨迹 f$xhb3Qn  
audit work                                        审计工作 &  &RA4  
audit working paper                                 审计工作底稿 DR+,Y2!_GT  
audited financial statement                        审计会计报表，已审计财务报表 ,I*X)(  
Auditing Guidelines (the～)                      审计规范指南 .{rbw9  
auditing standards                             审计准则 ~5#)N{GbY  
audit-oriented working paper                          (审计)业务类工作底稿 wgd<3 X  
authorisation                                     授权 99ASIC!  
authorisation of transaction                       交易的授权 %JoxYy-  
availability                                         可获得性 }N3`gCy9eN  
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balance                                      余额；差额；平衡 mc@M,2@D  
balance sheet                                    资产负债表 N7.  @FK  
bank                                                 银行 eO4)|tW  
bank account                                    银行账户，银行户头 b&t[S[P.V  
bank statement                                 银行对账单 f~gS
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barter transaction                              易货交易，以物换物交易 Kr3];(w{  
basis of audit                                    审计依据 LdTIR]  
basis of preparation                                (会计报表的)编制基础 :k"rhI  
book of account                               账目，账簿 -
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borrowing                                         借款，贷款，借债 U}P,EP%p  
branch                                              分支，分支机构，分店 af>3V(7  
brought forward                                (账户余额等的)承上年，承上期，承上页 QPg2Y<2  
budget                                              预算 W%8+t)
 
building                                      建筑物；大楼 (wL3 +  
business conditions                                  业务情况，经营情况 Ee?;i<u  
business licence                               (企业等的)营业执照 8 lS($@@{  
business relation                                业务关系 1Ii| {vR  
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