[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 #Zi6N   
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审计词汇英汉对照 bM }zGFt  
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ability to continue as a going concern               持续经营能力 FE:}D;$  
acceptability                                     可接受性，可接受程度 ~mZ[@Z  
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 i[wnG)  
accepting the engagement for the first time              首次接受委托 YRv}w3yQ  
access to asset                                         对资产的接触 uZ+"-Ig  
according to                                     根据，依据，依照 ma/<#l^}  
account balance                                账户余额 [h>A<O  
account for                                       对……进行会计处理，核算；解释 V2:S 9vO'  
accounting                                        会计，会计学 &x4*YMh  
accounting advisory serve                        会计咨询服务 :G= ol2Q  
accounting firm                                 会计师事务所 s7\Ee-x)s  
accounting information                      会计信息，会计资料 W}|k!_/  
accounting period                             会计期间 
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accounting policies                                   会计政策 VMS3Q)Ul  
accounting professional bodies                 会计职业组织，会计职业团体 32pPeYxB!-  
accounting records                                   会计记录 %|ioNXMu  
accounting responsibility                           会计责任 PG@C5Rnu  
accounting service                             会计服务 2Ky|+s[`[  
accounting standards                                会计准则 1c*:" k  
Accounting Standards for Business Enterprises       企业会计准则 #KuBEHr  
accounting system                             会计系统 1uEM;O  
accounting treatment                                会计处理 FTzc,6  
accuracy                                    准确性，精确性 K;`W4:,  
additional audit procedures                      追加审计程序  B`vC>  
addressee                                         收件人，收信人 3ly]DTbz  
Administration of State-owned Assets  (the～)     国有资产管理局 0LTsWCUQ6e  
administrative laws and regulations                 行政法规 AbQnx%$u  
adverse impact                                 不利影响，负面影响 1suP7o A;  
adverse opinion                                反对意见 9lkl-b6xG  
advisory group                                  咨询组，顾问组 #%/Jr 52<  
agency fee                                        代理费，代理费用 HIvSh6|0p  
aggregate                                          总计，合计为…… ^rGuyW#  
alternation of document and record                 变造文件和记录 dsK*YY jH  
alternative audit procedures                      替代审计程序，备选审计程序 bn=7$Ax  
amend                                              修改，修订 8M]QDgd.  
amortisation                                      摊销 !,sQB_09C  
analytical capacity                             分析能力 [(vV45(E  
analytical procedures                               分析性程序 &KV$x3  
annual financial statements                        年度会计报表，年度财务报表 J:IAs:e`  
appendix                                          附录，附表 h?f p(  
applicable                                         适用的 .$+,Y4q~(  
applicable laws and regulations                 适用的法规 Dwe F8c  
application systems                                  应用系统 ~|oB|>  
apply consistently                              一贯地执行，一贯地实施 9U@>&3[v  
appropriate                                       适当的，合适的； zQB1C  
征用，挪用 n:}'f- :T  
appropriate authorization                          适当的授权 a4]=4[(iu>  
appropriateness of audit evidence                    审计证据的适当性 >
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approval                                    批准，核准 jS
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assertion                                    (会计报表上的)认定；确认 II\}84U2 .  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :>jzL8  
asset                                                 资产，财产 ']H*f2y  
asset restructuring                             资产重组 0OnqKgf  
assignment of duties                                 职责的划分 n8q%>.i7  
assistant                                     助理，助理人员 }{[p<pU$C  
associated company                                 联属公司，联营公司 aCy n9Y$=  
association                                        联合，结合；协会，社团 { >Qs +]  
assumption                                       假设，假定 YdYaLTz  
at a given date                                         在某一特定时日 ,8DjQz0ZPo  
attestation                                         鉴证，公证 xj5MKX{CJT  
attestation service                             鉴证服务 q1A0-W#4  
audit adjustment                                审计调整 WpkCF p  
audit areas                                        审计领域 N0YJ'.=8,  
audit conclusion                                审计结论 $SzuUI  
audit effectiveness                             审计效果 H.O&seY  
audit efficiency                                  审计效率 Xa$
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audit engagement letter                      审计业务约定书 jk])S~xl?  
audit evidence                                          审计证据 1
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audit fee                                    审计费 o KY0e&5  
audit files                                          审计档案 #-PUm0|  
audit findings                                     审计中发现的事项 -(E-yCu  
audit implementation stage                        审计实施阶段 &hWYw+yH\  
audit mark                                        审计标识 R?:(~ X\  
audit materiality                                 审计重要性 y)7;"3Q<  
audit method                                     审计方法 ZCDXy  
audit objective                                         审计目标，审计目的 /vqsp0e"H  
audit of financial statements                      会计报表审计，财务报表审计 {y<E_y x1  
audit opinion                                     审计意见 2p*L~! iM  
audit period                                      被审计期间，被审计年度 b^<7@tY  
audit plan                                          审计计划 ,!98VJmr  
audit planning                                    编制审计计划，制定审计计划，审计计划 1Nz#,IdQ  
audit planning stage                                  审计计划阶段 LEAU3doK;  
audit procedure                                审计程序 tU-jtJ  
audit programme                               审计程序表，具体审计计划  >6'brb  
audit report                                       审计报告 :ZX
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 't475?bY  
audit report with a qualified opinion                 有保留意见的审计报告 :eSwXDy&  
audit report with an adverse opinion                否定意见的审计报告 P_Exh]P  
audit report with dual dates                      双重日期审计报告 ]w!=1(  
audit reporting stage                                 审计报告阶段 k[1w] l8  
audit responsibility                                   审计责任 wNl "y  
audit results                                      审计结果 ?cD_\~  
audit risk                                          审计风险 ka:wD?>1i  
audit sampling                                          审计抽样 Jx8DVjy  
audit sampling techniques                         审计抽样方法，审计抽样技术 bFfDaO<k  
audit strategies                                  审计策略 |3gWH4M4**  
audit summary                                         审计总结，审计小结 )u307Lg  
audit team                                         审计小组 K` <`l  
audit test                                    审计测试 }G<A$*L1  
audit trail                                          审计轨迹 ho6,&Bp8  
audit work                                        审计工作 rTeADu_vf  
audit working paper                                 审计工作底稿 w)}@svv"  
audited financial statement                        审计会计报表，已审计财务报表 &G7@lz@sK+  
Auditing Guidelines (the～)                      审计规范指南 02po;  
auditing standards                             审计准则 1tH#QZIT  
audit-oriented working paper                          (审计)业务类工作底稿 9|>5;Ej
 
authorisation                                     授权 2VkA!o4nP  
authorisation of transaction                       交易的授权 r6e!";w:U  
availability                                         可获得性 !6*4^$i#o  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 }ct*<zj[~u  
bank                                                 银行 p5bM/{DP;K  
bank account                                    银行账户，银行户头 D^w<V%].  
bank statement                                 银行对账单 ^bXCYkx  
barter transaction                              易货交易，以物换物交易 'WoB\y569  
basis of audit                                    审计依据 <}AmzeHr+  
basis of preparation                                (会计报表的)编制基础 w%kaM=  
book of account                               账目，账簿 a0cW=0l=  
borrowing                                         借款，贷款，借债 Ap`D{u/  
branch                                              分支，分支机构，分店 HjX)5@"o(  
brought forward                                (账户余额等的)承上年，承上期，承上页 kk/vgte-)e  
budget                                              预算 jq+:&8!8(e  
building                                      建筑物；大楼 Q8bn|#`  
business conditions                                  业务情况，经营情况 N<|-b0#Z6  
business licence                               (企业等的)营业执照 ,jMV #H[  
business relation                                业务关系 T`)uR* $  
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