[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 E7A!,A&>  
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审计词汇英汉对照 O6;"cUv  
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ability to continue as a going concern               持续经营能力 SQ>i:D;  
acceptability                                     可接受性，可接受程度 |Ghk8 WA  
acceptable level of detection risk                     检查风险的可接受水平 ~w>h#{RB  
acceptance of engagement                       接受委托 2 kDsIEA  
accepting the engagement for the first time              首次接受委托 B'
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access to asset                                         对资产的接触 ?mg@zq8  
according to                                     根据，依据，依照 f4f2xe7\Q  
account balance                                账户余额 |ri)-Bk ,  
account for                                       对……进行会计处理，核算；解释 WBE>0L  
accounting                                        会计，会计学 \~5|~|9<  
accounting advisory serve                        会计咨询服务 A"V mxP  
accounting firm                                 会计师事务所 D!&(#Vl _  
accounting information                      会计信息，会计资料 hN-@_XSw<I  
accounting period                             会计期间 hk~/W}sI  
accounting policies                                   会计政策 =5+*TL`  
accounting professional bodies                 会计职业组织，会计职业团体 [r/zB F-.  
accounting records                                   会计记录 5BhR4+1J  
accounting responsibility                           会计责任 fM;,9  
accounting service                             会计服务 vQEV,d1  
accounting standards                                会计准则 7PY$=L48A  
Accounting Standards for Business Enterprises       企业会计准则 Vx_33";S\  
accounting system                             会计系统 ,S-h~x  
accounting treatment                                会计处理 rpT.n-H>%A  
accuracy                                    准确性，精确性 D4=*yP
  
additional audit procedures                      追加审计程序 <gp?}Lk  
addressee                                         收件人，收信人 T LdlPBnr8  
Administration of State-owned Assets  (the～)     国有资产管理局 ]i*ucW4  
administrative laws and regulations                 行政法规 ! xCo{U=  
adverse impact                                 不利影响，负面影响 I^?tF'E  
adverse opinion                                反对意见 x)::^'74  
advisory group                                  咨询组，顾问组 W$c@C02<  
agency fee                                        代理费，代理费用 1-_r\sb  
aggregate                                          总计，合计为…… BN_h3|)  
alternation of document and record                 变造文件和记录 C ^Y\ ?2h1  
alternative audit procedures                      替代审计程序，备选审计程序 REUxXaN>Z  
amend                                              修改，修订 gF)9a_R%p  
amortisation                                      摊销  THYw_]K  
analytical capacity                             分析能力 o<`hj&s  
analytical procedures                               分析性程序 % nZ
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annual financial statements                        年度会计报表，年度财务报表 S&-K!XyJ  
appendix                                          附录，附表 kWzN {]v  
applicable                                         适用的 W:]FYC  
applicable laws and regulations                 适用的法规 @Wu-&Lb  
application systems                                  应用系统 X,QsE{  
apply consistently                              一贯地执行，一贯地实施 =kd$??F  
appropriate                                       适当的，合适的； NQ9v[gv  
征用，挪用 Mbi]EZ  
appropriate authorization                          适当的授权 ]b4WfIu  
appropriateness of audit evidence                    审计证据的适当性 "j^i6RS   
approval                                    批准，核准 V0nQmsP1U  
assertion                                    (会计报表上的)认定；确认 Y2H-D{a27  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fO*jCl  
asset                                                 资产，财产 QZ a.c  
asset restructuring                             资产重组 NX @FUct;  
assignment of duties                                 职责的划分 gYKz,$  
assistant                                     助理，助理人员 d ]P~  
associated company                                 联属公司，联营公司 lE:g A,  
association                                        联合，结合；协会，社团 %MHb  
assumption                                       假设，假定 -=ZL(r 1  
at a given date                                         在某一特定时日 f9De!"*&  
attestation                                         鉴证，公证 R?{+&r.X  
attestation service                             鉴证服务 #z `W ,^C  
audit adjustment                                审计调整 COrk ( V  
audit areas                                        审计领域 Zj`WRH4  
audit conclusion                                审计结论  F!omkN  
audit effectiveness                             审计效果 lPTx] =G  
audit efficiency                                  审计效率 .w2ID  
audit engagement letter                      审计业务约定书 %q{q.(M#  
audit evidence                                          审计证据 FcDS*ZEk!  
audit fee                                    审计费 kBu{ bxL  
audit files                                          审计档案 x$Dq0FX!%_  
audit findings                                     审计中发现的事项 !gsvF\XDM  
audit implementation stage                        审计实施阶段 &.?XntI9O  
audit mark                                        审计标识 @AsJnf$y  
audit materiality                                 审计重要性 #~u0R>=  
audit method                                     审计方法 ^t;z;.g  
audit objective                                         审计目标，审计目的 r~4uIUE{  
audit of financial statements                      会计报表审计，财务报表审计 #+I'V\[  
audit opinion                                     审计意见 Swi#
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audit period                                      被审计期间，被审计年度 CD|[PkjW  
audit plan                                          审计计划 IPiV_c-l  
audit planning                                    编制审计计划，制定审计计划，审计计划 ccD+AGM.  
audit planning stage                                  审计计划阶段 NxT"A)u  
audit procedure                                审计程序 zw0w."V  
audit programme                               审计程序表，具体审计计划 _VtQMg|u  
audit report                                       审计报告 P]_d;\ !"v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 
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audit report with a qualified opinion                 有保留意见的审计报告 1yy?1&88S  
audit report with an adverse opinion                否定意见的审计报告 {$*N1$(%  
audit report with dual dates                      双重日期审计报告 uV/5f#)  
audit reporting stage                                 审计报告阶段 x(_[D08/TT  
audit responsibility                                   审计责任 jlEz]@ i  
audit results                                      审计结果 ZL MH~cc  
audit risk                                          审计风险 wp[Ug2;G  
audit sampling                                          审计抽样 .g*j]!_]  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?6# won  
audit strategies                                  审计策略 <n"BPXF~  
audit summary                                         审计总结，审计小结 ?$r`T]>`2  
audit team                                         审计小组 -N *L1Zj  
audit test                                    审计测试 N.F5)04  
audit trail                                          审计轨迹 eI #Gx_mg  
audit work                                        审计工作 1<@SMcj>  
audit working paper                                 审计工作底稿 I.2J-pu}  
audited financial statement                        审计会计报表，已审计财务报表  C0rf  
Auditing Guidelines (the～)                      审计规范指南 AOf4y&B>q  
auditing standards                             审计准则 Y.tx$%
 
audit-oriented working paper                          (审计)业务类工作底稿 $o^Z$VmL  
authorisation                                     授权 L*nK> +  
authorisation of transaction                       交易的授权 0D X_*f  
availability                                         可获得性 jN=<dq ~  
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balance                                      余额；差额；平衡 e|~MJu+1  
balance sheet                                    资产负债表 +n3I\7G>  
bank                                                 银行 5E:$\z;  
bank account                                    银行账户，银行户头 KWTV!Wxb=K  
bank statement                                 银行对账单 |@q
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barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 Z6jEj9?O  
basis of preparation                                (会计报表的)编制基础 Ic&h8vSU  
book of account                               账目，账簿 :Mf"   
borrowing                                         借款，贷款，借债 2|1fb-AR  
branch                                              分支，分支机构，分店 &y[NCAeA  
brought forward                                (账户余额等的)承上年，承上期，承上页 }x8!{Y#cF  
budget                                              预算 s?SspuV  
building                                      建筑物；大楼 6|TSH$w_  
business conditions                                  业务情况，经营情况 _GOSqu!3Y  
business licence                               (企业等的)营业执照 4#U}bN  
business relation                                业务关系 l,ENMKA^D  
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