[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 gW(7jFl  
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审计词汇英汉对照 3D*vNVI  
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ability to continue as a going concern               持续经营能力 6Lhfb\2?  
acceptability                                     可接受性，可接受程度 ZclZD{%8J  
acceptable level of detection risk                     检查风险的可接受水平 mw,\try  
acceptance of engagement                       接受委托 >y7|@'V[v0  
accepting the engagement for the first time              首次接受委托 jUg.Y98  
access to asset                                         对资产的接触  #:st>V_h  
according to                                     根据，依据，依照 }8,[B50  
account balance                                账户余额 )Fw{|7@N  
account for                                       对……进行会计处理，核算；解释 R;2q=%  
accounting                                        会计，会计学 hfQx$cv6  
accounting advisory serve                        会计咨询服务 lIDGL05f'  
accounting firm                                 会计师事务所 +M %zOX/  
accounting information                      会计信息，会计资料 w +~,Mv\  
accounting period                             会计期间 L4?)N&V  
accounting policies                                   会计政策 0z1UF{{  
accounting professional bodies                 会计职业组织，会计职业团体 o6LZ05Z-&  
accounting records                                   会计记录 *4oj'}  
accounting responsibility                           会计责任 pg :1AAhT[  
accounting service                             会计服务 &9:"X  
accounting standards                                会计准则 Jx(`.*$  
Accounting Standards for Business Enterprises       企业会计准则 |wYOO(!  
accounting system                             会计系统 m\O|BMHn  
accounting treatment                                会计处理 C\WU<!  
accuracy                                    准确性，精确性 1y)|m63&  
additional audit procedures                      追加审计程序 kICZc{} `  
addressee                                         收件人，收信人 mx:)&1  
Administration of State-owned Assets  (the～)     国有资产管理局 ~Vf+@_G8`  
administrative laws and regulations                 行政法规 FsdxLMwk1  
adverse impact                                 不利影响，负面影响 ck"lX[d1  
adverse opinion                                反对意见 A0>u9Bn"Qw  
advisory group                                  咨询组，顾问组 Sy ?O(BMo  
agency fee                                        代理费，代理费用 L@t}UC  
aggregate                                          总计，合计为…… ; M%n=+[O  
alternation of document and record                 变造文件和记录 RCvf@[y 4  
alternative audit procedures                      替代审计程序，备选审计程序 ]J aV +b'O  
amend                                              修改，修订 vsU1Lzna6@  
amortisation                                      摊销 gPrIu+|F  
analytical capacity                             分析能力 `NNr]__  
analytical procedures                               分析性程序 @=kDaPme92  
annual financial statements                        年度会计报表，年度财务报表 ,b/qcu_|-  
appendix                                          附录，附表 5C^oqUZ  
applicable                                         适用的 ;#F7Fp*U  
applicable laws and regulations                 适用的法规 ?-
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application systems                                  应用系统 TDtS^(2A7K  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； ;E{k+vkqy  
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appropriate authorization                          适当的授权 M],}.l  
appropriateness of audit evidence                    审计证据的适当性 D:yj#&
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approval                                    批准，核准 J4 Tc q  
assertion                                    (会计报表上的)认定；确认 7Y>17=|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <,S5(pZ  
asset                                                 资产，财产 l(CMP!mY  
asset restructuring                             资产重组 X$<s@_
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assignment of duties                                 职责的划分 D$wl.r  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 \
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association                                        联合，结合；协会，社团 N7b+GqYpF>  
assumption                                       假设，假定 }{(dG7G+  
at a given date                                         在某一特定时日 F/ODV=J-  
attestation                                         鉴证，公证 nhm)P_p   
attestation service                             鉴证服务 [1\k'5rp  
audit adjustment                                审计调整 I!L`W _  
audit areas                                        审计领域 #EO@< >I  
audit conclusion                                审计结论 P!apAr  
audit effectiveness                             审计效果 ^D=1%@l?#  
audit efficiency                                  审计效率 ^"?fZSC  
audit engagement letter                      审计业务约定书 S?M'JoYy  
audit evidence                                          审计证据 2;z~xR  
audit fee                                    审计费 #Oeb3U  
audit files                                          审计档案 v|&Nh?r  
audit findings                                     审计中发现的事项 d\_$Nb*  
audit implementation stage                        审计实施阶段 \.`;p  
audit mark                                        审计标识 e;kH,fHUI3  
audit materiality                                 审计重要性 122%KS  
audit method                                     审计方法 Lcx)wof  
audit objective                                         审计目标，审计目的 _shoh  
audit of financial statements                      会计报表审计，财务报表审计 S{qc1qj  
audit opinion                                     审计意见 Hj>(kL9H  
audit period                                      被审计期间，被审计年度 R@+%~"Z  
audit plan                                          审计计划 =u5a'bp0;;  
audit planning                                    编制审计计划，制定审计计划，审计计划 (2o
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audit planning stage                                  审计计划阶段 d=q&%gqN  
audit procedure                                审计程序 m=hlim;P,  
audit programme                               审计程序表，具体审计计划 |A'y|/)#Z  
audit report                                       审计报告 DaN=NURDV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y M<8>d  
audit report with a qualified opinion                 有保留意见的审计报告 !6R;fD#^s  
audit report with an adverse opinion                否定意见的审计报告 Z/r=4  
audit report with dual dates                      双重日期审计报告  /oWn0  
audit reporting stage                                 审计报告阶段 vSOO[.=  
audit responsibility                                   审计责任 mO6rj=L^  
audit results                                      审计结果 /{[Y l[{"<  
audit risk                                          审计风险 r}-si^fo;  
audit sampling                                          审计抽样 X#|B*t34  
audit sampling techniques                         审计抽样方法，审计抽样技术 8,0WHivg  
audit strategies                                  审计策略 C
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audit summary                                         审计总结，审计小结 cIL
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audit team                                         审计小组 %|tDb  
audit test                                    审计测试 ~6) A/]6  
audit trail                                          审计轨迹 S[2uez`  
audit work                                        审计工作 2~*J<iO&l  
audit working paper                                 审计工作底稿 t==CdCl  
audited financial statement                        审计会计报表，已审计财务报表 TQ/EH~Sz  
Auditing Guidelines (the～)                      审计规范指南 U/W<Sa\`  
auditing standards                             审计准则 ] ~Su  
audit-oriented working paper                          (审计)业务类工作底稿 bc?\lD$$  
authorisation                                     授权 \-]zXKl2k  
authorisation of transaction                       交易的授权 e;*GbXd|  
availability                                         可获得性 =02$Dwr  
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balance                                      余额；差额；平衡 u\jQe@j '  
balance sheet                                    资产负债表 + Z7 L&BI  
bank                                                 银行 O;34~k   
bank account                                    银行账户，银行户头 rwJCVkF  
bank statement                                 银行对账单 L[|($vQ"  
barter transaction                              易货交易，以物换物交易 _uYidtxo=  
basis of audit                                    审计依据 u%o]r9xl'  
basis of preparation                                (会计报表的)编制基础 Q.]$t 2J  
book of account                               账目，账簿 wX!q dII)  
borrowing                                         借款，贷款，借债 ^Uj\s/  
branch                                              分支，分支机构，分店 !T'`L{Sj  
brought forward                                (账户余额等的)承上年，承上期，承上页 uPmK:9]3R  
budget                                              预算 !R 2;]d*  
building                                      建筑物；大楼 @26gP:Um  
business conditions                                  业务情况，经营情况 WRBCNra  
business licence                               (企业等的)营业执照 vj_[LFE  
business relation                                业务关系 \Nvu[ P  
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