[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 #c!*</  
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审计词汇英汉对照 yID16
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ability to continue as a going concern               持续经营能力 7.-V-?i  
acceptability                                     可接受性，可接受程度 9lTv   
acceptable level of detection risk                     检查风险的可接受水平 osciZ'~  
acceptance of engagement                       接受委托 9Q -HeXvR  
accepting the engagement for the first time              首次接受委托 KMt`XaC9e  
access to asset                                         对资产的接触 sI 43@[  
according to                                     根据，依据，依照 cy*?&~;  
account balance                                账户余额 32l3vv.j  
account for                                       对……进行会计处理，核算；解释 /xG*,YL/q  
accounting                                        会计，会计学 !y#"l$"xK  
accounting advisory serve                        会计咨询服务 Dw|}9;5:A  
accounting firm                                 会计师事务所 fTzvmC:g7  
accounting information                      会计信息，会计资料 C#QpQg2  
accounting period                             会计期间 l_3`G-`2  
accounting policies                                   会计政策 SD#]$v  
accounting professional bodies                 会计职业组织，会计职业团体 ^m L@e'r  
accounting records                                   会计记录 qsL)}sC^8  
accounting responsibility                           会计责任 J%8(kWQ|  
accounting service                             会计服务 ::o lN  
accounting standards                                会计准则 Ulhk$CPA  
Accounting Standards for Business Enterprises       企业会计准则 w^(<N7B3T  
accounting system                             会计系统 zFfoqb#*g  
accounting treatment                                会计处理 agkA}O  
accuracy                                    准确性，精确性 1h(0IjG8  
additional audit procedures                      追加审计程序 ?=>+ LqP  
addressee                                         收件人，收信人 b>_o xK  
Administration of State-owned Assets  (the～)     国有资产管理局 kSC}a N'  
administrative laws and regulations                 行政法规 >82@Q^O  
adverse impact                                 不利影响，负面影响 Wi>!{.}%A  
adverse opinion                                反对意见 "BD~xP(  
advisory group                                  咨询组，顾问组 ,l%CX.9  
agency fee                                        代理费，代理费用 \Fl+\?~D  
aggregate                                          总计，合计为…… 9s_vL9u  
alternation of document and record                 变造文件和记录 ADZ};:]  
alternative audit procedures                      替代审计程序，备选审计程序 =5aDM\L$&  
amend                                              修改，修订 >O1[:%Z1  
amortisation                                      摊销 J5*tJoCYS  
analytical capacity                             分析能力 l|xZk4@_uE  
analytical procedures                               分析性程序 ot@|!V  
annual financial statements                        年度会计报表，年度财务报表 0WT{,/>  
appendix                                          附录，附表 MRQ.`IoS  
applicable                                         适用的 n-5W*zk1  
applicable laws and regulations                 适用的法规 e}mD ]O}  
application systems                                  应用系统 )_a~} U]=.  
apply consistently                              一贯地执行，一贯地实施  rL/H2[d  
appropriate                                       适当的，合适的； )S`jFQ1   
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appropriate authorization                          适当的授权 A2^\q>_#  
appropriateness of audit evidence                    审计证据的适当性 W8Q|$ZJ88F  
approval                                    批准，核准 ! N|0x
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assertion                                    (会计报表上的)认定；确认 9F6F~::l}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 za#s/b$[  
asset                                                 资产，财产 :z}MIuf  
asset restructuring                             资产重组 $4-$pL6"  
assignment of duties                                 职责的划分 vesJEaw7  
assistant                                     助理，助理人员 'iy*^A `Y  
associated company                                 联属公司，联营公司 ##KBifU"  
association                                        联合，结合；协会，社团 KiRUvWqa  
assumption                                       假设，假定  pnMEB,)  
at a given date                                         在某一特定时日 5?p2%KQ  
attestation                                         鉴证，公证 A
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attestation service                             鉴证服务 u7bLZU 0  
audit adjustment                                审计调整 qL5{f(U4<  
audit areas                                        审计领域 x2@U.r"zo  
audit conclusion                                审计结论 %cCs?ic  
audit effectiveness                             审计效果 K6y :mJYp\  
audit efficiency                                  审计效率 u4m,'X
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audit engagement letter                      审计业务约定书 aqYa{hXio  
audit evidence                                          审计证据 ";BlIovT=R  
audit fee                                    审计费 MWI4Y@1bS  
audit files                                          审计档案 ng:kA%! Q  
audit findings                                     审计中发现的事项 VmCW6 G#M  
audit implementation stage                        审计实施阶段 ;WgJ<&33  
audit mark                                        审计标识 3VI4X  
audit materiality                                 审计重要性 6``' %S'#  
audit method                                     审计方法 :}r.  
audit objective                                         审计目标，审计目的 SaC d0. h  
audit of financial statements                      会计报表审计，财务报表审计 7~&/_ 3
 
audit opinion                                     审计意见 Wqc)Fv70m  
audit period                                      被审计期间，被审计年度 #BJG9DFP4`  
audit plan                                          审计计划 tyfTU5"x  
audit planning                                    编制审计计划，制定审计计划，审计计划 7Q7-vx  
audit planning stage                                  审计计划阶段 \(VTt|}By$  
audit procedure                                审计程序 %Rz&lh/  
audit programme                               审计程序表，具体审计计划 DjI3?NN  
audit report                                       审计报告 ;^La"m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cUqke+!  
audit report with a qualified opinion                 有保留意见的审计报告 <cZG xff01  
audit report with an adverse opinion                否定意见的审计报告 *4U^0e  
audit report with dual dates                      双重日期审计报告 YhbZ'
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audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 53c0 E  
audit results                                      审计结果 $"dR SysB  
audit risk                                          审计风险 :[\v  
audit sampling                                          审计抽样 ;l&4V  
audit sampling techniques                         审计抽样方法，审计抽样技术 zS\E/.X2  
audit strategies                                  审计策略 \ {qI4=  
audit summary                                         审计总结，审计小结 u\LiSGePN  
audit team                                         审计小组 uum;q-"  
audit test                                    审计测试 CqHK%M  
audit trail                                          审计轨迹 pAb.c  
audit work                                        审计工作 SfJA(v@E  
audit working paper                                 审计工作底稿 @

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audited financial statement                        审计会计报表，已审计财务报表 ixW@7m  
Auditing Guidelines (the～)                      审计规范指南 -od!J\KCy  
auditing standards                             审计准则 %7#-%{  
audit-oriented working paper                          (审计)业务类工作底稿 o }3uo6GIB  
authorisation                                     授权 fGw^:
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authorisation of transaction                       交易的授权 Ct2j ZqCDo  
availability                                         可获得性 W?0 lV5/  
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balance                                      余额；差额；平衡 lY~4 '8^  
balance sheet                                    资产负债表 JT "B>y>  
bank                                                 银行 9R;/*$  
bank account                                    银行账户，银行户头 %{(x3\ *&  
bank statement                                 银行对账单 /&CmO>^e  
barter transaction                              易货交易，以物换物交易 CM<]ZG7  
basis of audit                                    审计依据 $&$w Y/F  
basis of preparation                                (会计报表的)编制基础 4(Ov1a>  
book of account                               账目，账簿 uC8L\UXk  
borrowing                                         借款，贷款，借债 lIUuA  
branch                                              分支，分支机构，分店 GwG4LIp  
brought forward                                (账户余额等的)承上年，承上期，承上页 OkCQ?]  
budget                                              预算 mNb ?*3\  
building                                      建筑物；大楼 {cB+mh;mJ>  
business conditions                                  业务情况，经营情况 NE/m-ILw  
business licence                               (企业等的)营业执照 :C}2
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business relation                                业务关系 A#nun  
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