[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 (pd$? vRy  
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审计词汇英汉对照 'v~'NWfd  
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ability to continue as a going concern               持续经营能力 > 0MP[  
acceptability                                     可接受性，可接受程度 8YQuq.(>a  
acceptable level of detection risk                     检查风险的可接受水平 0_gN]>,9n  
acceptance of engagement                       接受委托 I[Lg0H8  
accepting the engagement for the first time              首次接受委托 hr fF1
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access to asset                                         对资产的接触 3- Kgz  
according to                                     根据，依据，依照 8m?(* [[  
account balance                                账户余额 UxTLr-db^  
account for                                       对……进行会计处理，核算；解释 9kH~=`:?  
accounting                                        会计，会计学 FOsd{Fw  
accounting advisory serve                        会计咨询服务 fd&Fn=!  
accounting firm                                 会计师事务所 KFd +7C9  
accounting information                      会计信息，会计资料 qY#*LqV  
accounting period                             会计期间 "/aZ*mkjfJ  
accounting policies                                   会计政策 Xb%q9Z  
accounting professional bodies                 会计职业组织，会计职业团体 A-C
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accounting records                                   会计记录 t<p#u=jOa  
accounting responsibility                           会计责任 ?ZlXh51  
accounting service                             会计服务 +?{"Q#.>;  
accounting standards                                会计准则 G;G*!nlWf  
Accounting Standards for Business Enterprises       企业会计准则 o+E~iCu5  
accounting system                             会计系统 1_]X  
accounting treatment                                会计处理 cmG27\cRO  
accuracy                                    准确性，精确性 \34vE@V*  
additional audit procedures                      追加审计程序 .KA-=$~J1  
addressee                                         收件人，收信人 4^L;]v,|7  
Administration of State-owned Assets  (the～)     国有资产管理局 u /F!8#  
administrative laws and regulations                 行政法规 s|Mo 3_>  
adverse impact                                 不利影响，负面影响 o72r `2  
adverse opinion                                反对意见 'v6@5t19j  
advisory group                                  咨询组，顾问组 XjGS.&'I  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… c4tw)O-X  
alternation of document and record                 变造文件和记录 \)~d,M}kK  
alternative audit procedures                      替代审计程序，备选审计程序 D;p I!S<#  
amend                                              修改，修订 } {1IB  
amortisation                                      摊销 t`Z'TqP R  
analytical capacity                             分析能力 k:Pn.<  
analytical procedures                               分析性程序 PAYw:/(P  
annual financial statements                        年度会计报表，年度财务报表 Pao^>rj  
appendix                                          附录，附表 BIWe Hx  
applicable                                         适用的 
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applicable laws and regulations                 适用的法规 `}Zqmfs  
application systems                                  应用系统 QRQZ{m  
apply consistently                              一贯地执行，一贯地实施 l)%PvLbL  
appropriate                                       适当的，合适的； [Yt{h9  
征用，挪用 fN&\8SPE  
appropriate authorization                          适当的授权 qIi \[Ugh  
appropriateness of audit evidence                    审计证据的适当性 xb,d,(^]R  
approval                                    批准，核准 EqW~

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assertion                                    (会计报表上的)认定；确认 F
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dkz/hg:q  
asset                                                 资产，财产 FiUQ2w4  
asset restructuring                             资产重组 -5<[oBL;  
assignment of duties                                 职责的划分 f{P1.?a  
assistant                                     助理，助理人员 X4V>qHV72  
associated company                                 联属公司，联营公司 <fUo@]Lv   
association                                        联合，结合；协会，社团 Cyg2o<O@  
assumption                                       假设，假定 l_h:S`z.  
at a given date                                         在某一特定时日 \d@5*q  
attestation                                         鉴证，公证 |MwV4^  
attestation service                             鉴证服务 E-z5mX.2  
audit adjustment                                审计调整 <V&0 GAZ  
audit areas                                        审计领域 AP&//b,^M  
audit conclusion                                审计结论 =1IK"BA2?  
audit effectiveness                             审计效果 z?o8h N\  
audit efficiency                                  审计效率 E4X6f  
audit engagement letter                      审计业务约定书 "-Q+!byh  
audit evidence                                          审计证据 ot}erC2~  
audit fee                                    审计费 6("_}9ZOc  
audit files                                          审计档案 b84
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audit findings                                     审计中发现的事项 mLhM_=  
audit implementation stage                        审计实施阶段 K[z)ts-  
audit mark                                        审计标识 2HeX( rB  
audit materiality                                 审计重要性 I"Zp^j  
audit method                                     审计方法 Nfa&r  
audit objective                                         审计目标，审计目的 F3|^b{'zO  
audit of financial statements                      会计报表审计，财务报表审计 HRf;bKZ  
audit opinion                                     审计意见 6w^P{%ul  
audit period                                      被审计期间，被审计年度 [Hh-F#|R  
audit plan                                          审计计划  2v{WX  
audit planning                                    编制审计计划，制定审计计划，审计计划 "_WN[jm  
audit planning stage                                  审计计划阶段 J2z/XHS  
audit procedure                                审计程序 q'mh*   
audit programme                               审计程序表，具体审计计划 #V>R#Oh}  
audit report                                       审计报告 :K| H/kht  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QOWGQl%!  
audit report with a qualified opinion                 有保留意见的审计报告 &6sF wK  
audit report with an adverse opinion                否定意见的审计报告 g|~px$<iY  
audit report with dual dates                      双重日期审计报告 vIV|y>;g  
audit reporting stage                                 审计报告阶段 -|.NwGh  
audit responsibility                                   审计责任 p
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audit results                                      审计结果 4XpWDfa.}  
audit risk                                          审计风险 ,L<JG  
audit sampling                                          审计抽样 _Y; TS1u  
audit sampling techniques                         审计抽样方法，审计抽样技术 PT /Nz+  
audit strategies                                  审计策略 7e"}ojt$  
audit summary                                         审计总结，审计小结 6K.2VY#  
audit team                                         审计小组 `zQuhD 8W  
audit test                                    审计测试 $TIeeTB  
audit trail                                          审计轨迹 rW?Wd Eg  
audit work                                        审计工作 '`jGr+K,wU  
audit working paper                                 审计工作底稿 \g}]u(zg%  
audited financial statement                        审计会计报表，已审计财务报表 s$M(-"mg  
Auditing Guidelines (the～)                      审计规范指南 @| z _&E  
auditing standards                             审计准则 /QXUD.( 8  
audit-oriented working paper                          (审计)业务类工作底稿 m{q'RAw  
authorisation                                     授权 ` Ig5*X4|  
authorisation of transaction                       交易的授权 3TwjC:Yhv2  
availability                                         可获得性 Q#g`D,:o%~  
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balance                                      余额；差额；平衡 $)M3fZ$#  
balance sheet                                    资产负债表 C~En0G1  
bank                                                 银行 ]_s3<&R  
bank account                                    银行账户，银行户头 \YvG+7a  
bank statement                                 银行对账单 ~]KdsT(=_  
barter transaction                              易货交易，以物换物交易 4"P9z}y=i  
basis of audit                                    审计依据 &_L@hsm  
basis of preparation                                (会计报表的)编制基础 -@>{q/  
book of account                               账目，账簿 Hv;xaT<}V  
borrowing                                         借款，贷款，借债 D[$ "nc/  
branch                                              分支，分支机构，分店  [Sm<X  
brought forward                                (账户余额等的)承上年，承上期，承上页 R$&;  
budget                                              预算 63fYX"  
building                                      建筑物；大楼 jq~`rE h9  
business conditions                                  业务情况，经营情况 65LtCQ}  
business licence                               (企业等的)营业执照 o#qdgZ  
business relation                                业务关系 07LyB\l~  
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