[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 WN#S%G:Q)  
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审计词汇英汉对照 L7\V^f%yCm  
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ability to continue as a going concern               持续经营能力 Z<D8{&AjS  
acceptability                                     可接受性，可接受程度 &~=FXe0S  
acceptable level of detection risk                     检查风险的可接受水平 5tx!LGOK  
acceptance of engagement                       接受委托 sbv2*fno5  
accepting the engagement for the first time              首次接受委托 "`Q&s  
access to asset                                         对资产的接触 8=! uQQ  
according to                                     根据，依据，依照 Op()`x m  
account balance                                账户余额 qofD@\-  
account for                                       对……进行会计处理，核算；解释 ^+p7\D/E(  
accounting                                        会计，会计学 U45kA\[bZ  
accounting advisory serve                        会计咨询服务 6|uv+$  
accounting firm                                 会计师事务所 2ieyU5q7#  
accounting information                      会计信息，会计资料 |P0!dt7sQ  
accounting period                             会计期间 A(eB\ qG  
accounting policies                                   会计政策 jYUN:  
accounting professional bodies                 会计职业组织，会计职业团体 H#Hhi<2  
accounting records                                   会计记录 9$k0  
accounting responsibility                           会计责任 8;Zz25*  
accounting service                             会计服务 \)$:  
accounting standards                                会计准则 JAx0(MZO  
Accounting Standards for Business Enterprises       企业会计准则 [ s4|+  
accounting system                             会计系统 )E|{.K  
accounting treatment                                会计处理 'VgEf:BS  
accuracy                                    准确性，精确性 .Ht;xq  
additional audit procedures                      追加审计程序 )
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addressee                                         收件人，收信人 wKU9I[]  
Administration of State-owned Assets  (the～)     国有资产管理局 R_^0Un([  
administrative laws and regulations                 行政法规 3D;?X@  
adverse impact                                 不利影响，负面影响 3iM7c.f*/  
adverse opinion                                反对意见 "7q!u,u  
advisory group                                  咨询组，顾问组 }1 ,\*)5  
agency fee                                        代理费，代理费用 v}LI-~M>U  
aggregate                                          总计，合计为…… QUeuN?3X\  
alternation of document and record                 变造文件和记录 `=V p 0tPI  
alternative audit procedures                      替代审计程序，备选审计程序 {8I,uQO  
amend                                              修改，修订 >{S ~(KxK  
amortisation                                      摊销 o_8Wnx^  
analytical capacity                             分析能力 40%fOu,u`  
analytical procedures                               分析性程序 6l'J!4*qY  
annual financial statements                        年度会计报表，年度财务报表 dd=ca0c7e  
appendix                                          附录，附表 c=,HLHpFO(  
applicable                                         适用的 +=:_a$98  
applicable laws and regulations                 适用的法规 OxQ5P;O  
application systems                                  应用系统 v%rmf
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apply consistently                              一贯地执行，一贯地实施 E
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appropriate                                       适当的，合适的； e%s1D  
征用，挪用 A+|bJ>q  
appropriate authorization                          适当的授权 nll=Vd [  
appropriateness of audit evidence                    审计证据的适当性 EHy15RL  
approval                                    批准，核准 !9.k%B:  
assertion                                    (会计报表上的)认定；确认 G2<$to~{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q68CU~i*  
asset                                                 资产，财产 x<h|$$4S  
asset restructuring                             资产重组 oam$9 q  
assignment of duties                                 职责的划分 wBDHhXi0  
assistant                                     助理，助理人员  !2kM
  
associated company                                 联属公司，联营公司 i?ZVVE=r  
association                                        联合，结合；协会，社团 =
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assumption                                       假设，假定  zo1T`"Y  
at a given date                                         在某一特定时日 <6Y|vEo!N  
attestation                                         鉴证，公证 _@i-?Q  
attestation service                             鉴证服务 eC"k-a8j+  
audit adjustment                                审计调整 egK~w8`W%  
audit areas                                        审计领域 r?itd)WC<X  
audit conclusion                                审计结论 7t+d+sQ-l  
audit effectiveness                             审计效果 4> uN H5  
audit efficiency                                  审计效率 b@c(Nv  
audit engagement letter                      审计业务约定书 Nw9@
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audit evidence                                          审计证据 v%$l(  
audit fee                                    审计费 6cd!;Ca
 
audit files                                          审计档案 idB1%?<  
audit findings                                     审计中发现的事项 i=L 86Ks  
audit implementation stage                        审计实施阶段 tm/=Oc1p  
audit mark                                        审计标识 X-tw)  
audit materiality                                 审计重要性 w$IUm_~waa  
audit method                                     审计方法 j,Mbl"P  
audit objective                                         审计目标，审计目的 k-H6c  
audit of financial statements                      会计报表审计，财务报表审计 BTD_j&+(  
audit opinion                                     审计意见 :pM)I5MN[  
audit period                                      被审计期间，被审计年度 #K0/ >W  
audit plan                                          审计计划 z
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audit planning                                    编制审计计划，制定审计计划，审计计划 \pk9i+t  
audit planning stage                                  审计计划阶段 gzlxkv-F{  
audit procedure                                审计程序 Z^]jy>dj  
audit programme                               审计程序表，具体审计计划 5kGQf  
audit report                                       审计报告 A@Q6}ESD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BYu(a  
audit report with a qualified opinion                 有保留意见的审计报告 -<g[P_#  
audit report with an adverse opinion                否定意见的审计报告 T ay226  
audit report with dual dates                      双重日期审计报告 tmOy"mq67  
audit reporting stage                                 审计报告阶段 -.r"|\1X  
audit responsibility                                   审计责任 $@@ii+W}\  
audit results                                      审计结果 "f8,9@  
audit risk                                          审计风险 Fm=jgt3wv8  
audit sampling                                          审计抽样 !zt
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audit sampling techniques                         审计抽样方法，审计抽样技术 ]?)uYot  
audit strategies                                  审计策略 JN:L%If  
audit summary                                         审计总结，审计小结 z Ohv>a  
audit team                                         审计小组 ysZ(*K n(?  
audit test                                    审计测试 $K+|bb  
audit trail                                          审计轨迹 W**[:n+  
audit work                                        审计工作 z{&Av  
audit working paper                                 审计工作底稿 )sW!s3>S>  
audited financial statement                        审计会计报表，已审计财务报表 7TEpjSuF  
Auditing Guidelines (the～)                      审计规范指南 XlD=<$Nk7  
auditing standards                             审计准则 z:Tj0<A'  
audit-oriented working paper                          (审计)业务类工作底稿 I{0cnq/  
authorisation                                     授权 vmEn$`&2t  
authorisation of transaction                       交易的授权 akk*f+TD`  
availability                                         可获得性 y{&%]Fq <5  
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balance                                      余额；差额；平衡 S!#5  
balance sheet                                    资产负债表 ]zVQL_%,  
bank                                                 银行 P>u2 ""c  
bank account                                    银行账户，银行户头 >]anTF`d  
bank statement                                 银行对账单 V)Oot|  
barter transaction                              易货交易，以物换物交易 1) K<x  
basis of audit                                    审计依据 X31%T"  
basis of preparation                                (会计报表的)编制基础 EcX7wrl9x  
book of account                               账目，账簿 Go1xyd:k  
borrowing                                         借款，贷款，借债 y\j[\UZKO  
branch                                              分支，分支机构，分店 nTc#I~\  
brought forward                                (账户余额等的)承上年，承上期，承上页 [L7s(Zs>  
budget                                              预算 QVRQUd  
building                                      建筑物；大楼 xv Xci W  
business conditions                                  业务情况，经营情况 s-5#P,Lw  
business licence                               (企业等的)营业执照 wh8;:<|  
business relation                                业务关系 VRgckh m  
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