[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 *~>}*  
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审计词汇英汉对照 rQ *Fc~^L  
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ability to continue as a going concern               持续经营能力 tW)KpX  
acceptability                                     可接受性，可接受程度 V~%C me  
acceptable level of detection risk                     检查风险的可接受水平 XHER[8
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acceptance of engagement                       接受委托 l}jC$B`5  
accepting the engagement for the first time              首次接受委托 Vw>AD<Rl  
access to asset                                         对资产的接触 7}r6mr0vpm  
according to                                     根据，依据，依照 AIU=56+I\  
account balance                                账户余额 NZW)$c'  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 uZ/XI {/  
accounting advisory serve                        会计咨询服务 4J9VdEKk  
accounting firm                                 会计师事务所 3)6&)7`*  
accounting information                      会计信息，会计资料 dvX
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accounting period                             会计期间 tP0\; W  
accounting policies                                   会计政策 aF!Im}  
accounting professional bodies                 会计职业组织，会计职业团体 &Fg|52  
accounting records                                   会计记录 %p t^
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accounting responsibility                           会计责任 r\." =l  
accounting service                             会计服务 Dm+[cA"I  
accounting standards                                会计准则 hq|I%>y  
Accounting Standards for Business Enterprises       企业会计准则 {IgLH`@  
accounting system                             会计系统 =Sp+$:q*  
accounting treatment                                会计处理 3Ud{W$Ym  
accuracy                                    准确性，精确性 z9qF<m  
additional audit procedures                      追加审计程序  gmW-#.  
addressee                                         收件人，收信人 )kpNg:2p  
Administration of State-owned Assets  (the～)     国有资产管理局 C4H$w:bVk  
administrative laws and regulations                 行政法规 N7 ox#=g  
adverse impact                                 不利影响，负面影响 V<&^zIJUR  
adverse opinion                                反对意见 ~cL)0/j}  
advisory group                                  咨询组，顾问组 lh`ZEvt  
agency fee                                        代理费，代理费用 F+Dke>j  
aggregate                                          总计，合计为…… kIwq%c;  
alternation of document and record                 变造文件和记录 iz-B)^8.  
alternative audit procedures                      替代审计程序，备选审计程序 o^8Z cN>  
amend                                              修改，修订 XEe$Wh  
amortisation                                      摊销 !+V."*]l  
analytical capacity                             分析能力 dzRnI*  
analytical procedures                               分析性程序 ~LF1$Cai  
annual financial statements                        年度会计报表，年度财务报表 qvC2BQ  
appendix                                          附录，附表 $No^\.mV  
applicable                                         适用的 9~5LKg7Ac  
applicable laws and regulations                 适用的法规 >z|bQW#2  
application systems                                  应用系统 Is[n 7Q  
apply consistently                              一贯地执行，一贯地实施 k((kx:  
appropriate                                       适当的，合适的； 4L_AhX7  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 U)6Ew4uRxV  
approval                                    批准，核准 nJ2
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assertion                                    (会计报表上的)认定；确认 | <bZ*7G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x,j%3/J^2  
asset                                                 资产，财产 U9Gg#M4tY  
asset restructuring                             资产重组 &ev#C%Nu  
assignment of duties                                 职责的划分 k!0vpps
 
assistant                                     助理，助理人员 @>q4hYF  
associated company                                 联属公司，联营公司 G{u(pC^  
association                                        联合，结合；协会，社团 %{B4M#~  
assumption                                       假设，假定 ql I1<Jx  
at a given date                                         在某一特定时日 9WT{~PGj  
attestation                                         鉴证，公证 J;S Z"I'  
attestation service                             鉴证服务 =J0r,dR  
audit adjustment                                审计调整 otmyI;v 7<  
audit areas                                        审计领域 f#&@Vl(i&  
audit conclusion                                审计结论 d04fj/B  
audit effectiveness                             审计效果 Im"8+756  
audit efficiency                                  审计效率 -#`tS  
audit engagement letter                      审计业务约定书 #}+_Hy  
audit evidence                                          审计证据 sB=s .`9  
audit fee                                    审计费 ,E&W{b  
audit files                                          审计档案 4&<zkAMR  
audit findings                                     审计中发现的事项 %4x,^ K]  
audit implementation stage                        审计实施阶段 =l4F/?u]f@  
audit mark                                        审计标识 Bp/k{7  
audit materiality                                 审计重要性 J?/N J-F  
audit method                                     审计方法 ;%mdSaf  
audit objective                                         审计目标，审计目的 j L*s(Yq  
audit of financial statements                      会计报表审计，财务报表审计 ekCt1^5Y  
audit opinion                                     审计意见 ,veo/k<"r8  
audit period                                      被审计期间，被审计年度 `,s0^?_  
audit plan                                          审计计划 ,T8fo\a4  
audit planning                                    编制审计计划，制定审计计划，审计计划 S #C;"se  
audit planning stage                                  审计计划阶段 I#-T/
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audit procedure                                审计程序 o@qI!?p&  
audit programme                               审计程序表，具体审计计划 JpZ3T~Wrf  
audit report                                       审计报告 *fp4u_:`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nnuJY$O;M  
audit report with a qualified opinion                 有保留意见的审计报告 l:(?|1_  
audit report with an adverse opinion                否定意见的审计报告 $%zM Z  
audit report with dual dates                      双重日期审计报告 b 4CXif  
audit reporting stage                                 审计报告阶段 =/kT|  
audit responsibility                                   审计责任 @#::C@V]  
audit results                                      审计结果 -c p)aH)  
audit risk                                          审计风险 _Kv;hR>  
audit sampling                                          审计抽样 1Ba.'~:  
audit sampling techniques                         审计抽样方法，审计抽样技术 *lyRy/POB  
audit strategies                                  审计策略 :9W)CwZ)V  
audit summary                                         审计总结，审计小结 Tl S904'  
audit team                                         审计小组 r?R!/`f  
audit test                                    审计测试 xz){RkVzP  
audit trail                                          审计轨迹 z<u@::  
audit work                                        审计工作 *]e 9/f  
audit working paper                                 审计工作底稿 vqRW^>~-B  
audited financial statement                        审计会计报表，已审计财务报表 }b/G{92  
Auditing Guidelines (the～)                      审计规范指南 Z`yW2ON$'  
auditing standards                             审计准则 24I~ {Qy  
audit-oriented working paper                          (审计)业务类工作底稿 K~14;  
authorisation                                     授权 ,S7M4ajVZB  
authorisation of transaction                       交易的授权 bX`VIFc  
availability                                         可获得性 lt|UehJF  
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balance                                      余额；差额；平衡 }O8#4-E_Ji  
balance sheet                                    资产负债表 'cf8VD  
bank                                                 银行 to3D#9Ep  
bank account                                    银行账户，银行户头 iYz!:TxP  
bank statement                                 银行对账单 !z_VwZ#,  
barter transaction                              易货交易，以物换物交易 |r/4 ({n  
basis of audit                                    审计依据 )5l9!1j  
basis of preparation                                (会计报表的)编制基础 ' 4Kf  
book of account                               账目，账簿 xmwH~ UWp  
borrowing                                         借款，贷款，借债 q6zKyO
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branch                                              分支，分支机构，分店 ?OdJt  
brought forward                                (账户余额等的)承上年，承上期，承上页 z/t+t_y  
budget                                              预算 Z$ 6yB  
building                                      建筑物；大楼 22"/|S  
business conditions                                  业务情况，经营情况 8\rHSsP  
business licence                               (企业等的)营业执照 c{cJ>d 0  
business relation                                业务关系 ]` }R,'P  
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