[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 U?d1  
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审计词汇英汉对照 }-k<>~FA  
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ability to continue as a going concern               持续经营能力 (F]f{8  
acceptability                                     可接受性，可接受程度 Ooz+V;
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acceptable level of detection risk                     检查风险的可接受水平 gpsEN(.w  
acceptance of engagement                       接受委托 4QdY"s(n  
accepting the engagement for the first time              首次接受委托 -*k%'Gr  
access to asset                                         对资产的接触 (1%u`#5n-N  
according to                                     根据，依据，依照 PkQuN;a  
account balance                                账户余额 7_d gQI3y  
account for                                       对……进行会计处理，核算；解释 oDTt+b  
accounting                                        会计，会计学 07Yh  
accounting advisory serve                        会计咨询服务 =U!'v X d  
accounting firm                                 会计师事务所 ($' rV!}  
accounting information                      会计信息，会计资料 s%>>E!Qi_  
accounting period                             会计期间 U^?/nRZ  
accounting policies                                   会计政策 mKtZ@r)u  
accounting professional bodies                 会计职业组织，会计职业团体 \i}n1Qd  
accounting records                                   会计记录 MFaK=1  
accounting responsibility                           会计责任 BS>|M}G)r  
accounting service                             会计服务 6DD^h:*>  
accounting standards                                会计准则 tXcc#!'4C  
Accounting Standards for Business Enterprises       企业会计准则 @3c
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accounting system                             会计系统 zFqH)/  
accounting treatment                                会计处理 U5z^R>k  
accuracy                                    准确性，精确性 nZhL  
additional audit procedures                      追加审计程序 li8l+5d q  
addressee                                         收件人，收信人 Am%zEt$c  
Administration of State-owned Assets  (the～)     国有资产管理局 aAF:nyV~~0  
administrative laws and regulations                 行政法规 ]y@9z b  
adverse impact                                 不利影响，负面影响 bKYLBu:  
adverse opinion                                反对意见 {f3)!Pei`J  
advisory group                                  咨询组，顾问组 2I(0EBW  
agency fee                                        代理费，代理费用 FAJ\9  
aggregate                                          总计，合计为…… [#$-kd ~  
alternation of document and record                 变造文件和记录 ;FQAL@"Yj  
alternative audit procedures                      替代审计程序，备选审计程序 R8F[ 7&(  
amend                                              修改，修订 9kuL1tcY  
amortisation                                      摊销 IrjKI.PR  
analytical capacity                             分析能力 ?ah-x""Y  
analytical procedures                               分析性程序 q-eC=!#}  
annual financial statements                        年度会计报表，年度财务报表 'ADt<m_
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appendix                                          附录，附表  &Hb6  
applicable                                         适用的 ez&v"J  
applicable laws and regulations                 适用的法规 ,h5\v WZ  
application systems                                  应用系统 
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apply consistently                              一贯地执行，一贯地实施 :"g^y6i  
appropriate                                       适当的，合适的； fySzZ  
征用，挪用 *4Y1((1k
 
appropriate authorization                          适当的授权 {3 lsDU4  
appropriateness of audit evidence                    审计证据的适当性 t@QaxZIlt;  
approval                                    批准，核准 y/h~oGxy  
assertion                                    (会计报表上的)认定；确认 c<wsWs 4V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 thDQ44<#)  
asset                                                 资产，财产 }|%dN*',  
asset restructuring                             资产重组 EA|*|o4)  
assignment of duties                                 职责的划分 ]Vo;ZY_\  
assistant                                     助理，助理人员 D'ZR>@w@  
associated company                                 联属公司，联营公司 S=~[6;G  
association                                        联合，结合；协会，社团 fQ=Yf?b  
assumption                                       假设，假定 W~aVwO' (  
at a given date                                         在某一特定时日 AIR,XlD  
attestation                                         鉴证，公证 G`
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attestation service                             鉴证服务 CO%7^}xSE,  
audit adjustment                                审计调整 EeG7 %S 5(  
audit areas                                        审计领域 wUW^ O  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 Xa=oryDt  
audit efficiency                                  审计效率 L/_h5Q:'W  
audit engagement letter                      审计业务约定书 " JFx  
audit evidence                                          审计证据 P{i\x#  
audit fee                                    审计费 ci0)kxUBF  
audit files                                          审计档案 iagl^(s  
audit findings                                     审计中发现的事项 zR6,?Tzg  
audit implementation stage                        审计实施阶段 UBzX%:A  
audit mark                                        审计标识 6O bB/*h  
audit materiality                                 审计重要性 u\ro9l  
audit method                                     审计方法 \,ARYwd  
audit objective                                         审计目标，审计目的 E^rKS&P
 
audit of financial statements                      会计报表审计，财务报表审计 #3>o^cN~8k  
audit opinion                                     审计意见 LQ`s>q  
audit period                                      被审计期间，被审计年度 X0 Y1I
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audit plan                                          审计计划 Wf/r@/q  
audit planning                                    编制审计计划，制定审计计划，审计计划 _VGAh:v  
audit planning stage                                  审计计划阶段 jzI70+ E  
audit procedure                                审计程序 y^zII5|s  
audit programme                               审计程序表，具体审计计划 <k!M+}a 9V  
audit report                                       审计报告 u,AP$+Qk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~7+7{9g  
audit report with a qualified opinion                 有保留意见的审计报告 1fm4:xHH  
audit report with an adverse opinion                否定意见的审计报告 Q^prHn*@  
audit report with dual dates                      双重日期审计报告 C-E~z{  
audit reporting stage                                 审计报告阶段 r&oR|-2hRk  
audit responsibility                                   审计责任 OB`(,m#  
audit results                                      审计结果 Z8E-(@`q5Q  
audit risk                                          审计风险 g= ~Y\$&  
audit sampling                                          审计抽样 z/!LC;
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audit sampling techniques                         审计抽样方法，审计抽样技术 v_mk{  
audit strategies                                  审计策略 M<^]Ywq*p  
audit summary                                         审计总结，审计小结 :+NZW9_  
audit team                                         审计小组 p.6C.2q~s]  
audit test                                    审计测试 "BT*9N=|  
audit trail                                          审计轨迹 rV84?75(Y  
audit work                                        审计工作 )12.W=p  
audit working paper                                 审计工作底稿 FlGU1%]m  
audited financial statement                        审计会计报表，已审计财务报表 .DsdQ4Y  
Auditing Guidelines (the～)                      审计规范指南 *o.f<OwOz  
auditing standards                             审计准则 WJWi'
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audit-oriented working paper                          (审计)业务类工作底稿 LvtHWt  
authorisation                                     授权 .a2b&}/.d  
authorisation of transaction                       交易的授权 /Cy4]1dw  
availability                                         可获得性 V5:ad  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 )Tjh  
bank                                                 银行 fh_+M"Y0`  
bank account                                    银行账户，银行户头 |y9(qcKn$  
bank statement                                 银行对账单 H3-(.l[!b)  
barter transaction                              易货交易，以物换物交易 X3e&c  
basis of audit                                    审计依据 F-AU'o *  
basis of preparation                                (会计报表的)编制基础 oC ?UGY~xL  
book of account                               账目，账簿 pHQrjEF *  
borrowing                                         借款，贷款，借债 oCfO:7  
branch                                              分支，分支机构，分店 & "i4og<  
brought forward                                (账户余额等的)承上年，承上期，承上页 )U12Rshl  
budget                                              预算 -yOwX2Wv5;  
building                                      建筑物；大楼 QO2@K1Y  
business conditions                                  业务情况，经营情况 /T_{k.  
business licence                               (企业等的)营业执照 f~Y;ZvB  
business relation                                业务关系 G0#<SJ,)  
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