[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 %#]T.g  
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审计词汇英汉对照 `riv`+J{s  
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ability to continue as a going concern               持续经营能力 O?2
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acceptability                                     可接受性，可接受程度 \YKh'|04  
acceptable level of detection risk                     检查风险的可接受水平 tAC,'im:*  
acceptance of engagement                       接受委托 c\] L  
accepting the engagement for the first time              首次接受委托 vfbe=)}[  
access to asset                                         对资产的接触 , X$Avdc2  
according to                                     根据，依据，依照 fN4pG*D  
account balance                                账户余额 gP`!MlY@  
account for                                       对……进行会计处理，核算；解释 asq/_`  
accounting                                        会计，会计学 -E500F*
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accounting advisory serve                        会计咨询服务 (jm.vL&5j  
accounting firm                                 会计师事务所 g~y9j8 8?  
accounting information                      会计信息，会计资料 n47=eKd70  
accounting period                             会计期间 NF1D8uI  
accounting policies                                   会计政策 @NHRuk+  
accounting professional bodies                 会计职业组织，会计职业团体 aEk*-v#{  
accounting records                                   会计记录 C5WCRg5&  
accounting responsibility                           会计责任 1`}fbX;"m)  
accounting service                             会计服务 D}061~zb$  
accounting standards                                会计准则 wU ; f   
Accounting Standards for Business Enterprises       企业会计准则 $HXB !$d  
accounting system                             会计系统 nfJ8Rt   
accounting treatment                                会计处理 v\Wm[Ld  
accuracy                                    准确性，精确性 xk*3,J6BK  
additional audit procedures                      追加审计程序 Fm;)7.% >  
addressee                                         收件人，收信人 KJ)nGoP>  
Administration of State-owned Assets  (the～)     国有资产管理局 {''|iwLr  
administrative laws and regulations                 行政法规 9V66~Bf 5  
adverse impact                                 不利影响，负面影响 ommKf[h%i  
adverse opinion                                反对意见 eTF8B<?  
advisory group                                  咨询组，顾问组 r;XQ i  
agency fee                                        代理费，代理费用 YDNqW P7s  
aggregate                                          总计，合计为…… $&C(oh$:  
alternation of document and record                 变造文件和记录 {\aSEE/'  
alternative audit procedures                      替代审计程序，备选审计程序 y\_S11{v  
amend                                              修改，修订 "pZ3  
amortisation                                      摊销 h3kHI?jMWG  
analytical capacity                             分析能力 b66X])+4jE  
analytical procedures                               分析性程序 0`!Q-G7  
annual financial statements                        年度会计报表，年度财务报表 V{h@nhq  
appendix                                          附录，附表 ~^^ey17 
 
applicable                                         适用的 )R^Cqo'  
applicable laws and regulations                 适用的法规 Z0=m:h  
application systems                                  应用系统 2ZO'X9  
apply consistently                              一贯地执行，一贯地实施 H<;Fb;b  
appropriate                                       适当的，合适的； }x.)gW  
征用，挪用 |\a:]SlH  
appropriate authorization                          适当的授权 Hk]BC
 
appropriateness of audit evidence                    审计证据的适当性 $&8h=e~]-  
approval                                    批准，核准 8`G{1
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assertion                                    (会计报表上的)认定；确认 u3wC }Zo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s\W  
asset                                                 资产，财产 \B2d(=~4  
asset restructuring                             资产重组 >'6GcnEb4.  
assignment of duties                                 职责的划分 m IzBK]@^  
assistant                                     助理，助理人员 qP"JNswI_  
associated company                                 联属公司，联营公司 JQ_gM._3  
association                                        联合，结合；协会，社团 ,0Zn hS)kq  
assumption                                       假设，假定 Ys $YI{  
at a given date                                         在某一特定时日 4VNb`!e  
attestation                                         鉴证，公证 x~;EH6$5'/  
attestation service                             鉴证服务 z`/.v&<>V  
audit adjustment                                审计调整 (L5'rNk  
audit areas                                        审计领域 +^kxFQ(:  
audit conclusion                                审计结论 rh`.$/^  
audit effectiveness                             审计效果 qd+[ShrhqZ  
audit efficiency                                  审计效率 mY`]33??v  
audit engagement letter                      审计业务约定书 |2@en=EYk  
audit evidence                                          审计证据 &^IcL!t[  
audit fee                                    审计费 z"K( bw6  
audit files                                          审计档案 h)_Gxe "x  
audit findings                                     审计中发现的事项 >C3NtGvy  
audit implementation stage                        审计实施阶段 z9 w&uZzi  
audit mark                                        审计标识 jRG\C=&(x  
audit materiality                                 审计重要性 -k&{nD|  
audit method                                     审计方法 <{/;1Dru  
audit objective                                         审计目标，审计目的 tQ~<i %;  
audit of financial statements                      会计报表审计，财务报表审计 l
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audit opinion                                     审计意见 _~[?>cF%  
audit period                                      被审计期间，被审计年度 |:9Ir^  
audit plan                                          审计计划 v (ka,Dk3  
audit planning                                    编制审计计划，制定审计计划，审计计划 3}4p_}f/[4  
audit planning stage                                  审计计划阶段 i7nL_N  
audit procedure                                审计程序 'qV3O+@MF  
audit programme                               审计程序表，具体审计计划 !\
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audit report                                       审计报告 OB6J.dF[%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,?k%j
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audit report with a qualified opinion                 有保留意见的审计报告 C.>  
audit report with an adverse opinion                否定意见的审计报告 GVG!sMmnX  
audit report with dual dates                      双重日期审计报告 Cq gk  
audit reporting stage                                 审计报告阶段 >`89N'lZBm  
audit responsibility                                   审计责任 e8WEz 4r_  
audit results                                      审计结果 f<89$/w
 
audit risk                                          审计风险 (`6%og#8  
audit sampling                                          审计抽样 j/9WOIfa  
audit sampling techniques                         审计抽样方法，审计抽样技术 2vc\=  
audit strategies                                  审计策略 fpvvV(  
audit summary                                         审计总结，审计小结 Y}LLOj@L  
audit team                                         审计小组 JoCA{Fa}  
audit test                                    审计测试 .Z=Ce!  
audit trail                                          审计轨迹
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audit work                                        审计工作 *KK[(o}^J-  
audit working paper                                 审计工作底稿 BWUt{,?KU  
audited financial statement                        审计会计报表，已审计财务报表 M!
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Auditing Guidelines (the～)                      审计规范指南 lwOf)jK:J  
auditing standards                             审计准则 8/3u/  
audit-oriented working paper                          (审计)业务类工作底稿 Wp5]Uk  
authorisation                                     授权 sEce{"VC  
authorisation of transaction                       交易的授权 +z-[s6q2m  
availability                                         可获得性 $Z;BQJVH  
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balance                                      余额；差额；平衡 |2)Sd[q  
balance sheet                                    资产负债表 X>8-`p  
bank                                                 银行 -Z%F mv8  
bank account                                    银行账户，银行户头 |gnAqkW0  
bank statement                                 银行对账单 ]@X{dc  
barter transaction                              易货交易，以物换物交易 ^qxdmMp)l  
basis of audit                                    审计依据 m0A#6=<  
basis of preparation                                (会计报表的)编制基础 Ly9Q}dL  
book of account                               账目，账簿 P:sAqvH6  
borrowing                                         借款，贷款，借债 ]9jZndgC  
branch                                              分支，分支机构，分店 s^w
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brought forward                                (账户余额等的)承上年，承上期，承上页 -bypuMQ-p  
budget                                              预算 ITyzs4"VV  
building                                      建筑物；大楼 (I4y[jnD  
business conditions                                  业务情况，经营情况 v&fGCD\R  
business licence                               (企业等的)营业执照 |q;Al z{  
business relation                                业务关系 W`$[
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