[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 Y& ![2o.Q  
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审计词汇英汉对照 $;J:kd;<  
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ability to continue as a going concern               持续经营能力 ;ndwVZ~,  
acceptability                                     可接受性，可接受程度 iXgy/>qgT  
acceptable level of detection risk                     检查风险的可接受水平 fPpFAO  
acceptance of engagement                       接受委托 gP13n!7  
accepting the engagement for the first time              首次接受委托 .Fl5b}C(  
access to asset                                         对资产的接触 U+4W9zhw o  
according to                                     根据，依据，依照 H\PY\O&cP  
account balance                                账户余额 o-}q|tD$<  
account for                                       对……进行会计处理，核算；解释 =[ +)T[  
accounting                                        会计，会计学 (fTi1 I!  
accounting advisory serve                        会计咨询服务 \F;  S  
accounting firm                                 会计师事务所 v PJ=~*P=  
accounting information                      会计信息，会计资料 yGs:3KI  
accounting period                             会计期间 {0~xv@ U  
accounting policies                                   会计政策 tK0Ksnl^  
accounting professional bodies                 会计职业组织，会计职业团体 bCS gdK  
accounting records                                   会计记录 aCZ7G %Y  
accounting responsibility                           会计责任 &OXWD]5$6  
accounting service                             会计服务 LJh^-FQ  
accounting standards                                会计准则 wvnuE<o8  
Accounting Standards for Business Enterprises       企业会计准则 .1q4Q\B<  
accounting system                             会计系统 
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accounting treatment                                会计处理 vNn$dc  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 A.|98*U%  
addressee                                         收件人，收信人 2@jlF!zC  
Administration of State-owned Assets  (the～)     国有资产管理局 kw$*o k  
administrative laws and regulations                 行政法规 a*N<gId  
adverse impact                                 不利影响，负面影响 c`M ,KXott  
adverse opinion                                反对意见 k3-7Vyg  
advisory group                                  咨询组，顾问组 @&F\M}  
agency fee                                        代理费，代理费用 scZSnCrR  
aggregate                                          总计，合计为…… <cUaIb;(4  
alternation of document and record                 变造文件和记录 qJZ
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alternative audit procedures                      替代审计程序，备选审计程序 C%ZSsp u  
amend                                              修改，修订 D:I6nSoC  
amortisation                                      摊销 U8]BhJr$Q  
analytical capacity                             分析能力 '7ps_pz  
analytical procedures                               分析性程序 km=d'VvnI  
annual financial statements                        年度会计报表，年度财务报表 na0-v-  
appendix                                          附录，附表 :&-j{8p-  
applicable                                         适用的 vUD>+
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applicable laws and regulations                 适用的法规 uupfL>h  
application systems                                  应用系统 Z]\IQDC  
apply consistently                              一贯地执行，一贯地实施 %AV[vr
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appropriate                                       适当的，合适的； bmd3fJb`r  
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appropriate authorization                          适当的授权 (q+EP(Q  
appropriateness of audit evidence                    审计证据的适当性 VYAz0H1-_  
approval                                    批准，核准 .CAcG"42  
assertion                                    (会计报表上的)认定；确认 ^1jZwP;5eW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]ff5MY 36  
asset                                                 资产，财产 rd0[(-  
asset restructuring                             资产重组 bi<?m^j  
assignment of duties                                 职责的划分 Rct=vDU  
assistant                                     助理，助理人员 v0uA]6:  
associated company                                 联属公司，联营公司 24L =v  
association                                        联合，结合；协会，社团 r)/nx@x  
assumption                                       假设，假定 /q\{OsrX  
at a given date                                         在某一特定时日 ]*\m@lWu  
attestation                                         鉴证，公证 9i`sSi8   
attestation service                             鉴证服务 0%OV3`  
audit adjustment                                审计调整 Z^l!#"\4m  
audit areas                                        审计领域 >SSRwYIN  
audit conclusion                                审计结论 _N2tf/C&=  
audit effectiveness                             审计效果 W:TF8Onw  
audit efficiency                                  审计效率 <7X6ULQ  
audit engagement letter                      审计业务约定书 mvV5Xal  
audit evidence                                          审计证据 p(`?y:.3  
audit fee                                    审计费 uHu(
 
audit files                                          审计档案 kE*OjywN  
audit findings                                     审计中发现的事项 !-<PV  
audit implementation stage                        审计实施阶段 r!WXD9#  
audit mark                                        审计标识 X{-[ E^X  
audit materiality                                 审计重要性 r[votdFo  
audit method                                     审计方法 xJ[Xmre  
audit objective                                         审计目标，审计目的 7O^'?L<C'  
audit of financial statements                      会计报表审计，财务报表审计 D@ R>gqb  
audit opinion                                     审计意见 |-! yKB  
audit period                                      被审计期间，被审计年度 A3cW8OClz  
audit plan                                          审计计划 ~K-_]*[x  
audit planning                                    编制审计计划，制定审计计划，审计计划 [pgld9To  
audit planning stage                                  审计计划阶段 O%R*1 P9  
audit procedure                                审计程序 A"W }l)+X  
audit programme                               审计程序表，具体审计计划 0//B+.#  
audit report                                       审计报告 dLnu\bSF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Rb=8(#  
audit report with a qualified opinion                 有保留意见的审计报告 @!MhVNS_<  
audit report with an adverse opinion                否定意见的审计报告 MDqUl:]  
audit report with dual dates                      双重日期审计报告 U%)m [zAw  
audit reporting stage                                 审计报告阶段 :Tu%0="ye  
audit responsibility                                   审计责任 d(>  
audit results                                      审计结果 -0R;C`(!  
audit risk                                          审计风险 o;\c$|TNU  
audit sampling                                          审计抽样 IP e"9xb  
audit sampling techniques                         审计抽样方法，审计抽样技术 ocbNf'W;  
audit strategies                                  审计策略 %J%ZoptY:  
audit summary                                         审计总结，审计小结 WUesT A>  
audit team                                         审计小组 L^Q q[>  
audit test                                    审计测试 Wgr`)D  
audit trail                                          审计轨迹 )VoQ/ch<  
audit work                                        审计工作 Pcox~U/j  
audit working paper                                 审计工作底稿 ' +*,|;?  
audited financial statement                        审计会计报表，已审计财务报表 UC{Tmf  
Auditing Guidelines (the～)                      审计规范指南 oY$ L  
auditing standards                             审计准则 (RtjD`e}  
audit-oriented working paper                          (审计)业务类工作底稿 }
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authorisation                                     授权 IQ3]fLb  
authorisation of transaction                       交易的授权 |4tnG&=  
availability                                         可获得性 ))z1T 8  
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balance                                      余额；差额；平衡 'CkN  
balance sheet                                    资产负债表 \XI9 +::%  
bank                                                 银行 E 02l=M  
bank account                                    银行账户，银行户头 |m5 E%E
 
bank statement                                 银行对账单 V`;$Ua;y  
barter transaction                              易货交易，以物换物交易 +&:?*(?Q  
basis of audit                                    审计依据 (K>=!&tlp=  
basis of preparation                                (会计报表的)编制基础 {#Vck\&  
book of account                               账目，账簿 RXDPT  
borrowing                                         借款，贷款，借债 5|^{t00T~  
branch                                              分支，分支机构，分店 |loo^!I  
brought forward                                (账户余额等的)承上年，承上期，承上页 Uq8=R)1<|d  
budget                                              预算 OYC\+ =  
building                                      建筑物；大楼 m=7Z8@sX},  
business conditions                                  业务情况，经营情况 <y30t[.E6  
business licence                               (企业等的)营业执照 FYtf<C+  
business relation                                业务关系 "Nx3_mQ  
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