[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 drRi<7 i  
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审计词汇英汉对照 ]c/k%]o~  
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ability to continue as a going concern               持续经营能力 P)D2PVD  
acceptability                                     可接受性，可接受程度 #7(?B{i  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 9Su4nt`i  
accepting the engagement for the first time              首次接受委托 OS- Xh-:z  
access to asset                                         对资产的接触 2?c# #Izn  
according to                                     根据，依据，依照 Dt]N&E#\D  
account balance                                账户余额 T5<851rH  
account for                                       对……进行会计处理，核算；解释 |^:qJ;dOP  
accounting                                        会计，会计学 AT{rg/oSf  
accounting advisory serve                        会计咨询服务 oeKVcVP|'&  
accounting firm                                 会计师事务所 ]0dj##5tJ  
accounting information                      会计信息，会计资料 (gHCu  
accounting period                             会计期间 Nv[MU@Tv  
accounting policies                                   会计政策 sV']p#HK0  
accounting professional bodies                 会计职业组织，会计职业团体 Acix`-<  
accounting records                                   会计记录 84U?\f@u  
accounting responsibility                           会计责任 /BN_K8nb`  
accounting service                             会计服务 3bU(ea^e$  
accounting standards                                会计准则 %noByq,?  
Accounting Standards for Business Enterprises       企业会计准则 v}`{OE:-J  
accounting system                             会计系统 ovXU +8  
accounting treatment                                会计处理 #lDW?  
accuracy                                    准确性，精确性 |^09ny|  
additional audit procedures                      追加审计程序 -xVp}RLT  
addressee                                         收件人，收信人 >))f;$D=  
Administration of State-owned Assets  (the～)     国有资产管理局 =tS#t+2S  
administrative laws and regulations                 行政法规 d8!yV~Ka  
adverse impact                                 不利影响，负面影响 9\ul
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adverse opinion                                反对意见 Y?'Krw `  
advisory group                                  咨询组，顾问组 _uf,7R-  
agency fee                                        代理费，代理费用 2j=i\B  
aggregate                                          总计，合计为…… P Y&(ObC  
alternation of document and record                 变造文件和记录 3xX^pjk  
alternative audit procedures                      替代审计程序，备选审计程序 p[^a4E_v  
amend                                              修改，修订 1OI/,y8}  
amortisation                                      摊销 uB@~xQ_V  
analytical capacity                             分析能力 T1*%]6&V|  
analytical procedures                               分析性程序 qG)M8xk  
annual financial statements                        年度会计报表，年度财务报表 b0|;v-v  
appendix                                          附录，附表 fw3P?_4;*  
applicable                                         适用的 Kj{(jT  
applicable laws and regulations                 适用的法规 S*3*Q l*  
application systems                                  应用系统 o)2KQ$b>Q  
apply consistently                              一贯地执行，一贯地实施 Q94Lq~?YF  
appropriate                                       适当的，合适的； jY1^I26E  
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appropriate authorization                          适当的授权 ^h?]$P  
appropriateness of audit evidence                    审计证据的适当性 ;R[w}#Sm  
approval                                    批准，核准 VFI\2n`  
assertion                                    (会计报表上的)认定；确认 ,j!%,!n o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4 \Ig<C9  
asset                                                 资产，财产 $a#-d;  
asset restructuring                             资产重组 X/BcS[a  
assignment of duties                                 职责的划分 e0:[,aF`  
assistant                                     助理，助理人员 H.)Y*zK0.  
associated company                                 联属公司，联营公司 :9~LY
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association                                        联合，结合；协会，社团 xf4CM,Z7 (  
assumption                                       假设，假定 xP7#`S6W  
at a given date                                         在某一特定时日 Ys@OgdS@:  
attestation                                         鉴证，公证 E (.~[-K4  
attestation service                             鉴证服务 IY"+hHt  
audit adjustment                                审计调整 G%F}H/|R  
audit areas                                        审计领域 %M5{-pJ|C  
audit conclusion                                审计结论 : *8t,f~s^  
audit effectiveness                             审计效果 zI.%b7wq  
audit efficiency                                  审计效率 p#aB0H3  
audit engagement letter                      审计业务约定书 90Bn}@t=Q  
audit evidence                                          审计证据 ^JMO POm  
audit fee                                    审计费 _Kwp8_kTr  
audit files                                          审计档案 G0Y]-*1  
audit findings                                     审计中发现的事项 ,<s /K  
audit implementation stage                        审计实施阶段 6o)RsxN eu  
audit mark                                        审计标识 ,(3oAj\  
audit materiality                                 审计重要性 %?X6TAtH  
audit method                                     审计方法 g#%Egb1  
audit objective                                         审计目标，审计目的 @j<Q2z^  
audit of financial statements                      会计报表审计，财务报表审计 `$t|O&z  
audit opinion                                     审计意见 z'01V8e  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 e'|IRhr  
audit planning                                    编制审计计划，制定审计计划，审计计划 b6NGhkr'\  
audit planning stage                                  审计计划阶段 +z|@K=d#|  
audit procedure                                审计程序 0.kC|  
audit programme                               审计程序表，具体审计计划 lO
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audit report                                       审计报告 Oy_%U*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hem>@Bp'V  
audit report with a qualified opinion                 有保留意见的审计报告 :MihVLF  
audit report with an adverse opinion                否定意见的审计报告 1t/mq?z:  
audit report with dual dates                      双重日期审计报告 `-w,6  
audit reporting stage                                 审计报告阶段 %v4*$E!f  
audit responsibility                                   审计责任 : G'a
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audit results                                      审计结果 5)C`W]JE  
audit risk                                          审计风险 ntQW+!s
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audit sampling                                          审计抽样 _0|@B8!J?  
audit sampling techniques                         审计抽样方法，审计抽样技术 wx8Qz,Z  
audit strategies                                  审计策略 K=1prv2  
audit summary                                         审计总结，审计小结 aTwBRm  
audit team                                         审计小组 "&C>=  
audit test                                    审计测试 w0X})&,{`m  
audit trail                                          审计轨迹 FQ>y2n=<d  
audit work                                        审计工作 9qkJ<  
audit working paper                                 审计工作底稿 b!<)x}-t>  
audited financial statement                        审计会计报表，已审计财务报表 .hRtQU  
Auditing Guidelines (the～)                      审计规范指南 xW|8-q  
auditing standards                             审计准则 &$
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audit-oriented working paper                          (审计)业务类工作底稿 Van=dzG  
authorisation                                     授权 NG8F'=<  
authorisation of transaction                       交易的授权 @E4ya$A)F  
availability                                         可获得性 H8kB.D[7Q  
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balance                                      余额；差额；平衡 T"3:dkQw  
balance sheet                                    资产负债表 BvS
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bank                                                 银行 E9\u^"GVO  
bank account                                    银行账户，银行户头 :_|Xr'n`A  
bank statement                                 银行对账单 uO>pl37@  
barter transaction                              易货交易，以物换物交易 wf_ $#.;m  
basis of audit                                    审计依据 A=sz8?K+`  
basis of preparation                                (会计报表的)编制基础 \]0#jI/:  
book of account                               账目，账簿 }.1}yz^y  
borrowing                                         借款，贷款，借债 %\L{Ud%7  
branch                                              分支，分支机构，分店 3^iVDbAW{  
brought forward                                (账户余额等的)承上年，承上期，承上页 `CRF E5  
budget                                              预算 [A'e 7Do%'  
building                                      建筑物；大楼 "E@A~<RKP  
business conditions                                  业务情况，经营情况 |kY  
business licence                               (企业等的)营业执照 P%;lHC #i  
business relation                                业务关系 07]9VJa  
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