[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 UQaLhKv:  
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审计词汇英汉对照 Q'~kWmLf  
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ability to continue as a going concern               持续经营能力 2S&e!d-  
acceptability                                     可接受性，可接受程度 xKWqDt  
acceptable level of detection risk                     检查风险的可接受水平 |o6 h:g  
acceptance of engagement                       接受委托 z~L''X7g  
accepting the engagement for the first time              首次接受委托 [!]a' T#x  
access to asset                                         对资产的接触 wV+ W(  
according to                                     根据，依据，依照 Sav]Kxq{  
account balance                                账户余额 @HxEp;*NH"  
account for                                       对……进行会计处理，核算；解释 "yCCei,hA?  
accounting                                        会计，会计学 ^I~2t|}  
accounting advisory serve                        会计咨询服务 c$rkbbf~V  
accounting firm                                 会计师事务所 x9Y1v1!5Pu  
accounting information                      会计信息，会计资料 .mn`/4  
accounting period                             会计期间 >N@tInE  
accounting policies                                   会计政策 \{t#V  ~  
accounting professional bodies                 会计职业组织，会计职业团体 <|cnQj*  
accounting records                                   会计记录 k<Z^93 S  
accounting responsibility                           会计责任 [4"1TyW  
accounting service                             会计服务 QM2Y?."#  
accounting standards                                会计准则 l~;H~h!h/  
Accounting Standards for Business Enterprises       企业会计准则 nT..
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accounting system                             会计系统 :'91qA%Wr  
accounting treatment                                会计处理 = I,O+^  
accuracy                                    准确性，精确性 svCD&~|K#  
additional audit procedures                      追加审计程序 6v(}<2~  
addressee                                         收件人，收信人 .+MJ' bW  
Administration of State-owned Assets  (the～)     国有资产管理局 Bw;sg;  
administrative laws and regulations                 行政法规 ?:vp3f#  
adverse impact                                 不利影响，负面影响 z8_m<uewz  
adverse opinion                                反对意见 'iA#lKG  
advisory group                                  咨询组，顾问组 L6./b;  
agency fee                                        代理费，代理费用 C8rD54A'M  
aggregate                                          总计，合计为…… mE'y$5ZxY  
alternation of document and record                 变造文件和记录 Nz_c]3_j  
alternative audit procedures                      替代审计程序，备选审计程序 Q1jU{  
amend                                              修改，修订 @X4Ur+d  
amortisation                                      摊销 (+68s9XS7  
analytical capacity                             分析能力 @w
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analytical procedures                               分析性程序 k!3X4;F!_  
annual financial statements                        年度会计报表，年度财务报表 _BO:~x  
appendix                                          附录，附表 ig<Eyr  
applicable                                         适用的 I_6N Y,dF  
applicable laws and regulations                 适用的法规 $}V<Um  
application systems                                  应用系统 0]4kR8R3[  
apply consistently                              一贯地执行，一贯地实施 qYR $
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appropriate                                       适当的，合适的； xI}o8GKQq  
征用，挪用 o(w!x!["  
appropriate authorization                          适当的授权 3:@2gp!tq  
appropriateness of audit evidence                    审计证据的适当性 $3<,"&;Ecs  
approval                                    批准，核准 c[\ :^w^I6  
assertion                                    (会计报表上的)认定；确认 F-[zuYGp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T6m#sVq  
asset                                                 资产，财产 ^!^6 |[  
asset restructuring                             资产重组 QEKSbxL\W  
assignment of duties                                 职责的划分 d0Xb?- }3M  
assistant                                     助理，助理人员 vQ/}E@?u  
associated company                                 联属公司，联营公司 rqW[B/a{  
association                                        联合，结合；协会，社团 $&~/`MxE  
assumption                                       假设，假定 <~;
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at a given date                                         在某一特定时日 QA>(}u\+  
attestation                                         鉴证，公证 (XA=d 4  
attestation service                             鉴证服务 ,Tc3koi  
audit adjustment                                审计调整 <6QG7i  
audit areas                                        审计领域 YL-/z4g  
audit conclusion                                审计结论 _a1 =?  
audit effectiveness                             审计效果 CT,ca
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audit efficiency                                  审计效率 OzY55  
audit engagement letter                      审计业务约定书 D,q=?~  
audit evidence                                          审计证据 jXA!9_L7  
audit fee                                    审计费 S$J}>a#Ry  
audit files                                          审计档案 DTmv2X  
audit findings                                     审计中发现的事项 WeDeD\zy  
audit implementation stage                        审计实施阶段 !`=ms1%U  
audit mark                                        审计标识 kms&o=^  
audit materiality                                 审计重要性 MJNY#v3  
audit method                                     审计方法 \Zc$X^}vN  
audit objective                                         审计目标，审计目的 <"A|Xv'Q  
audit of financial statements                      会计报表审计，财务报表审计 ^2f'I iE  
audit opinion                                     审计意见 88}+.-3t$  
audit period                                      被审计期间，被审计年度 Ww5c9orXn  
audit plan                                          审计计划 j1_ E^  
audit planning                                    编制审计计划，制定审计计划，审计计划 <X[TjP  
audit planning stage                                  审计计划阶段 y_O[r1MF  
audit procedure                                审计程序 vvA=:J4/i)  
audit programme                               审计程序表，具体审计计划 !Ic;;<
 
audit report                                       审计报告 .K`OEdr<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _Gs*4:  
audit report with a qualified opinion                 有保留意见的审计报告 3sG7G:4  
audit report with an adverse opinion                否定意见的审计报告 OQzJRu)mF#  
audit report with dual dates                      双重日期审计报告 s2f95<B  
audit reporting stage                                 审计报告阶段 @sQ^6FK0G  
audit responsibility                                   审计责任
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audit results                                      审计结果 ?#8',:  
audit risk                                          审计风险 5`qt82Qm  
audit sampling                                          审计抽样 }OY]mAv-B  
audit sampling techniques                         审计抽样方法，审计抽样技术 ' >(])Oq,  
audit strategies                                  审计策略 Z$qFjWp  
audit summary                                         审计总结，审计小结 3TUW+#[Gu  
audit team                                         审计小组 z_qy>  
audit test                                    审计测试 'J^ M`/  
audit trail                                          审计轨迹 W>C!V  
audit work                                        审计工作 O7@CAr  
audit working paper                                 审计工作底稿 |GuIp8~  
audited financial statement                        审计会计报表，已审计财务报表 `nBCCz'Y!  
Auditing Guidelines (the～)                      审计规范指南 s_]p6M  
auditing standards                             审计准则 Bz}Dgbb  
audit-oriented working paper                          (审计)业务类工作底稿 lfjY45
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authorisation                                     授权 .d< +-w2Mu  
authorisation of transaction                       交易的授权 eXJt9olI  
availability                                         可获得性 m87,N~DP  
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balance                                      余额；差额；平衡 >55c{|"@L  
balance sheet                                    资产负债表 89@\AjI  
bank                                                 银行 49f- u  
bank account                                    银行账户，银行户头 }~P%S(zB  
bank statement                                 银行对账单 IV{,'+hT  
barter transaction                              易货交易，以物换物交易 rfqw/o  
basis of audit                                    审计依据 8r '  
basis of preparation                                (会计报表的)编制基础 p.K
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book of account                               账目，账簿 _^4\z*x  
borrowing                                         借款，贷款，借债 F#=XJYG1  
branch                                              分支，分支机构，分店 gfQ&U@N  
brought forward                                (账户余额等的)承上年，承上期，承上页 P.*J'q 28  
budget                                              预算 <>aBmJs4  
building                                      建筑物；大楼 -q7A\8C  
business conditions                                  业务情况，经营情况 K/RQ-xd4  
business licence                               (企业等的)营业执照 /CpUq;^  
business relation                                业务关系 a%*l]S0z"  
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