[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 CfT/R /L  
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审计词汇英汉对照 Y'"N"$n'_  
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ability to continue as a going concern               持续经营能力 <"&'>?8j  
acceptability                                     可接受性，可接受程度 eE:&qy^  
acceptable level of detection risk                     检查风险的可接受水平 ,axDMMDI  
acceptance of engagement                       接受委托 utO.WfWP  
accepting the engagement for the first time              首次接受委托 :iY$82wQ  
access to asset                                         对资产的接触 6`nR5fh  
according to                                     根据，依据，依照 =_=*O
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account balance                                账户余额 %l9$a`&  
account for                                       对……进行会计处理，核算；解释 J?712=9  
accounting                                        会计，会计学 wODvc9p}]  
accounting advisory serve                        会计咨询服务 v"1Po_`  
accounting firm                                 会计师事务所 9q4_j  
accounting information                      会计信息，会计资料 H:oQ  
accounting period                             会计期间 -6EK#!+  
accounting policies                                   会计政策 [ x>  
accounting professional bodies                 会计职业组织，会计职业团体 8:g!w:$x  
accounting records                                   会计记录 (6xDu.u?A  
accounting responsibility                           会计责任 :\}U9QfCw  
accounting service                             会计服务 -@bp4Z=  
accounting standards                                会计准则 f{Qp  
Accounting Standards for Business Enterprises       企业会计准则 !sIwFv)  
accounting system                             会计系统 ;El <%{(  
accounting treatment                                会计处理 )+~E8yK  
accuracy                                    准确性，精确性 ,ECAan/@  
additional audit procedures                      追加审计程序 `bP?o  
addressee                                         收件人，收信人 6M><(1fT  
Administration of State-owned Assets  (the～)     国有资产管理局 Rl@$xP  
administrative laws and regulations                 行政法规 f]_mzF=&  
adverse impact                                 不利影响，负面影响 O*7i }\{  
adverse opinion                                反对意见 W,NL*($^  
advisory group                                  咨询组，顾问组 >A jCl  
agency fee                                        代理费，代理费用 pt!'v$G/*  
aggregate                                          总计，合计为…… @phN|;?  
alternation of document and record                 变造文件和记录 RV!<?[  
alternative audit procedures                      替代审计程序，备选审计程序 >[3X]n,0  
amend                                              修改，修订 E$S`6+x`:a  
amortisation                                      摊销 6v47 QW|'  
analytical capacity                             分析能力 0\ f-z6  
analytical procedures                               分析性程序 qZ\L  
annual financial statements                        年度会计报表，年度财务报表 yq*JdTF  
appendix                                          附录，附表 :EB,{|m  
applicable                                         适用的 5+L8\V9;  
applicable laws and regulations                 适用的法规 A@ VaaX  
application systems                                  应用系统 ^5

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apply consistently                              一贯地执行，一贯地实施 7*'@qjTos  
appropriate                                       适当的，合适的； nPf'ee  
征用，挪用 fv==Gu%{  
appropriate authorization                          适当的授权 ,ep9V,+|  
appropriateness of audit evidence                    审计证据的适当性 l{EU_|q  
approval                                    批准，核准 =~,l4g\  
assertion                                    (会计报表上的)认定；确认 C_-E4I Z
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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 #O|lfl>}  
asset                                                 资产，财产 &z ksRX  
asset restructuring                             资产重组 JK^[{1 JI  
assignment of duties                                 职责的划分 oyQ0V94j  
assistant                                     助理，助理人员 Mo|yv[(K,  
associated company                                 联属公司，联营公司 )0|):g  
association                                        联合，结合；协会，社团 4K,''7N3  
assumption                                       假设，假定 TcZN %  
at a given date                                         在某一特定时日 zPBfiK_hV  
attestation                                         鉴证，公证 `vEqj v  
attestation service                             鉴证服务 CKC0{J8g  
audit adjustment                                审计调整 ay[ZsQC  
audit areas                                        审计领域 FNJ!IkuR  
audit conclusion                                审计结论 )*HjRTF6G  
audit effectiveness                             审计效果 2FT-}w0;  
audit efficiency                                  审计效率 #~e 9h9  
audit engagement letter                      审计业务约定书 \^s2W:c  
audit evidence                                          审计证据 =c]a {|W?  
audit fee                                    审计费 ,aO@.<"  
audit files                                          审计档案 Mdm0g  
audit findings                                     审计中发现的事项 wT%"5:  
audit implementation stage                        审计实施阶段 R-C5*$  
audit mark                                        审计标识 V/&o]b   
audit materiality                                 审计重要性 lPp6 pVr  
audit method                                     审计方法 @ RX`>r{_  
audit objective                                         审计目标，审计目的 *[ #*n n  
audit of financial statements                      会计报表审计，财务报表审计 aH^{Vv$]M@  
audit opinion                                     审计意见 jJ-d/"(   
audit period                                      被审计期间，被审计年度 w`-$-4i  
audit plan                                          审计计划 <i7agEdZD  
audit planning                                    编制审计计划，制定审计计划，审计计划 bqNLkw#  
audit planning stage                                  审计计划阶段 C
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audit procedure                                审计程序 vnVZJ}]w\  
audit programme                               审计程序表，具体审计计划 I4ctxMVP  
audit report                                       审计报告 1gk0l'.z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zly-\z_  
audit report with a qualified opinion                 有保留意见的审计报告 )-)pYRlO  
audit report with an adverse opinion                否定意见的审计报告 #'iPDRYy  
audit report with dual dates                      双重日期审计报告 c.-cpFk^L&  
audit reporting stage                                 审计报告阶段 [yvt1:q  
audit responsibility                                   审计责任 ##2`5i-x  
audit results                                      审计结果 wzbz}P>  
audit risk                                          审计风险 d/4ubf+$k  
audit sampling                                          审计抽样 d}VALjXHX!  
audit sampling techniques                         审计抽样方法，审计抽样技术 1W0.Uf l )  
audit strategies                                  审计策略 } bCK  
audit summary                                         审计总结，审计小结 j`hNZ%a  
audit team                                         审计小组 ,| <jjq)  
audit test                                    审计测试 e SK((T  
audit trail                                          审计轨迹 3F uC
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audit work                                        审计工作 /khnl9~+  
audit working paper                                 审计工作底稿 Ri[S<GOMii  
audited financial statement                        审计会计报表，已审计财务报表 _r[r8MB  
Auditing Guidelines (the～)                      审计规范指南 <oZ(ng@X  
auditing standards                             审计准则 {9Xm<}%u]]  
audit-oriented working paper                          (审计)业务类工作底稿 MyqiBGTb  
authorisation                                     授权 g@}6N.]#  
authorisation of transaction                       交易的授权 qz87iJp&  
availability                                         可获得性 b.@ H1L  
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balance                                      余额；差额；平衡 i<bxc  
balance sheet                                    资产负债表 7\f{'KL  
bank                                                 银行 MN\i
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bank account                                    银行账户，银行户头 1O23"o5=  
bank statement                                 银行对账单 4*H(sq  
barter transaction                              易货交易，以物换物交易 +*: }p  
basis of audit                                    审计依据 YK7\D:  
basis of preparation                                (会计报表的)编制基础 a" ^#!G<+  
book of account                               账目，账簿 dA|Lufy#  
borrowing                                         借款，贷款，借债 e"lD`*U8R  
branch                                              分支，分支机构，分店 OCwW@OC +  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z~:/#?/  
budget                                              预算 &+,:u*%  
building                                      建筑物；大楼 8B_0!U&]  
business conditions                                  业务情况，经营情况 x<Iy<v7-  
business licence                               (企业等的)营业执照 Oe/73| >U  
business relation                                业务关系 BB0g}6M  
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