[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 Bl,rvk2  
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审计词汇英汉对照 ?,Z[)5 ZN  
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ability to continue as a going concern               持续经营能力 v=n'#:k  
acceptability                                     可接受性，可接受程度 <PBrW#:'  
acceptable level of detection risk                     检查风险的可接受水平 3&*_5<t\X  
acceptance of engagement                       接受委托 OC)~psQK  
accepting the engagement for the first time              首次接受委托 K.A!?U=
 
access to asset                                         对资产的接触 D$k<<dv v
 
according to                                     根据，依据，依照 &V.ps1  
account balance                                账户余额 @S#>:o|  
account for                                       对……进行会计处理，核算；解释 p7.j>w1F  
accounting                                        会计，会计学 $L|YllD%  
accounting advisory serve                        会计咨询服务 8<cD+Jtj  
accounting firm                                 会计师事务所 fBgW0o.Bu  
accounting information                      会计信息，会计资料 AGwFD  
accounting period                             会计期间 1.+w&Y5   
accounting policies                                   会计政策 ~(%TQY5  
accounting professional bodies                 会计职业组织，会计职业团体 wSrq?U5q  
accounting records                                   会计记录 R
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accounting responsibility                           会计责任 h
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accounting service                             会计服务 Z<j(ZVO  
accounting standards                                会计准则 Rg/*) SK
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Accounting Standards for Business Enterprises       企业会计准则 1Ql\aO)  
accounting system                             会计系统 }%j@%Ep[  
accounting treatment                                会计处理 B~p` 3rC  
accuracy                                    准确性，精确性 3hzI6otKS  
additional audit procedures                      追加审计程序 Ave{ `YD  
addressee                                         收件人，收信人 )Z
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Administration of State-owned Assets  (the～)     国有资产管理局 ^:JZ.r  
administrative laws and regulations                 行政法规 [/.5{|&GSt  
adverse impact                                 不利影响，负面影响 Vwj^h
 
adverse opinion                                反对意见 5o2W[<%v  
advisory group                                  咨询组，顾问组 %m\dNUz4g  
agency fee                                        代理费，代理费用 eK
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aggregate                                          总计，合计为…… a-I3#3VJ@  
alternation of document and record                 变造文件和记录 [Tha j  
alternative audit procedures                      替代审计程序，备选审计程序 x50,4J%J'r  
amend                                              修改，修订 ;d"F'd  
amortisation                                      摊销 #
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analytical capacity                             分析能力 8"2 Y$*)(  
analytical procedures                               分析性程序 \/8 I6a=  
annual financial statements                        年度会计报表，年度财务报表 !L3M\Q0  
appendix                                          附录，附表 &_Py{Cv@Dw  
applicable                                         适用的 (h8M   
applicable laws and regulations                 适用的法规 5w:   
application systems                                  应用系统 *W()|-[V3  
apply consistently                              一贯地执行，一贯地实施 z6B(}(D  
appropriate                                       适当的，合适的； R#a yN*  
征用，挪用 5<-_"/_  
appropriate authorization                          适当的授权 +J`EB
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appropriateness of audit evidence                    审计证据的适当性 'qRK6}"T  
approval                                    批准，核准 bv&A)h"S  
assertion                                    (会计报表上的)认定；确认 >
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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 x Bn+-V  
asset                                                 资产，财产 !2dA8b  
asset restructuring                             资产重组 !f~ =p
 
assignment of duties                                 职责的划分 -i``yf?P  
assistant                                     助理，助理人员 9Vp|a&Ana  
associated company                                 联属公司，联营公司 /rsr|`#  
association                                        联合，结合；协会，社团 3JuWG\r)l  
assumption                                       假设，假定 S"FIQ&n  
at a given date                                         在某一特定时日 Vmj7`w&  
attestation                                         鉴证，公证 OoKzPePWji  
attestation service                             鉴证服务 P.bBu  
audit adjustment                                审计调整 | %JJ S^)  
audit areas                                        审计领域 oXA3i  
audit conclusion                                审计结论 "eWN52  
audit effectiveness                             审计效果 R/)cEvB-0  
audit efficiency                                  审计效率 S4RvWTtQV  
audit engagement letter                      审计业务约定书 lWj|7  
audit evidence                                          审计证据 pDr%uL  
audit fee                                    审计费 cr!6qv1  
audit files                                          审计档案 t7|uZHKK  
audit findings                                     审计中发现的事项 }]w/`TF  
audit implementation stage                        审计实施阶段 ^4@~\#$z  
audit mark                                        审计标识 w*.q t<rH)  
audit materiality                                 审计重要性 +QcgLq  
audit method                                     审计方法 Z5aU7  
audit objective                                         审计目标，审计目的 9W$d'IA  
audit of financial statements                      会计报表审计，财务报表审计 5IeF |#g  
audit opinion                                     审计意见 b>|3?G  
audit period                                      被审计期间，被审计年度 bH}6N>Fp  
audit plan                                          审计计划 %GUu{n<6  
audit planning                                    编制审计计划，制定审计计划，审计计划 Uf^zA/33  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 9z9z
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audit programme                               审计程序表，具体审计计划 @=o1q=5@8  
audit report                                       审计报告 HC,YmO:df"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ..yuEA  
audit report with a qualified opinion                 有保留意见的审计报告 $YvT* T$_  
audit report with an adverse opinion                否定意见的审计报告 eto3dJ!R  
audit report with dual dates                      双重日期审计报告 tqLn
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audit reporting stage                                 审计报告阶段 V>}@--$c-r  
audit responsibility                                   审计责任 +RexQE  
audit results                                      审计结果 HA%%WSuf  
audit risk                                          审计风险 mG[S"?C  
audit sampling                                          审计抽样 uLV@D r   
audit sampling techniques                         审计抽样方法，审计抽样技术 !4uTi [e  
audit strategies                                  审计策略 mQt';|X@  
audit summary                                         审计总结，审计小结 olPV"<;+pO  
audit team                                         审计小组 jRN*W2]V  
audit test                                    审计测试 n`";ctQT  
audit trail                                          审计轨迹 W69 -,w/  
audit work                                        审计工作 `_Bvaej?,  
audit working paper                                 审计工作底稿 }J}a;P4  
audited financial statement                        审计会计报表，已审计财务报表 /3D!,V,  
Auditing Guidelines (the～)                      审计规范指南 82Fq}N <  
auditing standards                             审计准则 B<c7&!B  
audit-oriented working paper                          (审计)业务类工作底稿 G1MuH%4  
authorisation                                     授权 n*-t =DF  
authorisation of transaction                       交易的授权 )'8DK$.  
availability                                         可获得性 fII;t-(x  
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balance                                      余额；差额；平衡 Vm.&JVb  
balance sheet                                    资产负债表 +}c '4hRv  
bank                                                 银行 }49X  N  
bank account                                    银行账户，银行户头 `<ITLT  
bank statement                                 银行对账单 0T2h3,  
barter transaction                              易货交易，以物换物交易 gwk$|aT@  
basis of audit                                    审计依据 Gv[W)+3f  
basis of preparation                                (会计报表的)编制基础 X Q.czj  
book of account                               账目，账簿 :+ksmyW  
borrowing                                         借款，贷款，借债 `j*&F8}  
branch                                              分支，分支机构，分店 c^P8)gPf  
brought forward                                (账户余额等的)承上年，承上期，承上页  ^.Cfa  
budget                                              预算 <>GWSW  
building                                      建筑物；大楼 \&\_[y8U  
business conditions                                  业务情况，经营情况 ,j wU\xo`C  
business licence                               (企业等的)营业执照 }OO(uC2  
business relation                                业务关系 &T?>Kx  
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