[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 ~ !:0iFE&H  
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审计词汇英汉对照 yfe'>]7  
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ability to continue as a going concern               持续经营能力 tS?lB05TOR  
acceptability                                     可接受性，可接受程度 h%}(h2W  
acceptable level of detection risk                     检查风险的可接受水平 p+w8$8)  
acceptance of engagement                       接受委托 v.g"{us  
accepting the engagement for the first time              首次接受委托 80hme+e  
access to asset                                         对资产的接触 <@#PF$!  
according to                                     根据，依据，依照 o'=VZT9  
account balance                                账户余额 _"N\b%CkO  
account for                                       对……进行会计处理，核算；解释 >- Bg%J9  
accounting                                        会计，会计学 @u9
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accounting advisory serve                        会计咨询服务 +"!aM?o  
accounting firm                                 会计师事务所 [_!O<z_sB  
accounting information                      会计信息，会计资料 (4+1lOd  
accounting period                             会计期间 tk?UX7F  
accounting policies                                   会计政策 oyeG$ mpg  
accounting professional bodies                 会计职业组织，会计职业团体 .5Z_E O  
accounting records                                   会计记录 _m'ysC jA  
accounting responsibility                           会计责任 Re[:qLa]  
accounting service                             会计服务 ]7/gJ>g,  
accounting standards                                会计准则 &O1v,$}'  
Accounting Standards for Business Enterprises       企业会计准则 R UXCq`)"<  
accounting system                             会计系统 La,QB3K/  
accounting treatment                                会计处理 hnxc`VX>g  
accuracy                                    准确性，精确性 l5O=V
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additional audit procedures                      追加审计程序 %}qbkkZ  
addressee                                         收件人，收信人 ?]!vRm Z;  
Administration of State-owned Assets  (the～)     国有资产管理局 t_c?Wp~tH  
administrative laws and regulations                 行政法规 ?pwE
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adverse impact                                 不利影响，负面影响 `E>vG-9  
adverse opinion                                反对意见 !: us!s  
advisory group                                  咨询组，顾问组 K0fv( !r{  
agency fee                                        代理费，代理费用 SG'JE}jzO  
aggregate                                          总计，合计为…… b1^cD6sT+  
alternation of document and record                 变造文件和记录 V2 `> ]/|  
alternative audit procedures                      替代审计程序，备选审计程序 bBE+jqi2  
amend                                              修改，修订 sdr.u  
amortisation                                      摊销  *4yN3y  
analytical capacity                             分析能力 s>[{}7ca  
analytical procedures                               分析性程序 Spj9H?m  
annual financial statements                        年度会计报表，年度财务报表 y-+G wa3  
appendix                                          附录，附表 7 .+al)hl  
applicable                                         适用的 b9("DZW;  
applicable laws and regulations                 适用的法规 2*OxA%QELM  
application systems                                  应用系统 t4K56H.L?  
apply consistently                              一贯地执行，一贯地实施 0HibY[_PbD  
appropriate                                       适当的，合适的； >BoSw&T$Q  
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appropriate authorization                          适当的授权 *\ECf.7jz  
appropriateness of audit evidence                    审计证据的适当性 3% vis\~^  
approval                                    批准，核准 )%j"  
assertion                                    (会计报表上的)认定；确认 J r*"V`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Gp|JU Fo  
asset                                                 资产，财产 !,bPe5?Ql  
asset restructuring                             资产重组  WL-0(  
assignment of duties                                 职责的划分 

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assistant                                     助理，助理人员 E(Gr0#8  
associated company                                 联属公司，联营公司 5~}!@yzc  
association                                        联合，结合；协会，社团 |]ucHV  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 kk_zVrQ<  
attestation                                         鉴证，公证 lB:l)!]||=  
attestation service                             鉴证服务 dR[o|r  
audit adjustment                                审计调整 fusPMf *[  
audit areas                                        审计领域 e'~ Q@_D  
audit conclusion                                审计结论 U[fSQ`&D  
audit effectiveness                             审计效果 VS`Z_Xn  
audit efficiency                                  审计效率 fVUKvZ}P*  
audit engagement letter                      审计业务约定书 W_J
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audit evidence                                          审计证据 V
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audit fee                                    审计费 `:5,e/5,  
audit files                                          审计档案 x# 8IZ  
audit findings                                     审计中发现的事项 8=4^Lm  
audit implementation stage                        审计实施阶段 5 ,ZRP'oI  
audit mark                                        审计标识 uUS)#qM|  
audit materiality                                 审计重要性 kI+b <$:D  
audit method                                     审计方法 2"M
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audit objective                                         审计目标，审计目的 :,YLx9i>  
audit of financial statements                      会计报表审计，财务报表审计 }t d6fj_{  
audit opinion                                     审计意见 FsY`nWwg  
audit period                                      被审计期间，被审计年度 b|wWHNEdb,  
audit plan                                          审计计划 ^[TOZXL`:  
audit planning                                    编制审计计划，制定审计计划，审计计划 3"tg+DncC  
audit planning stage                                  审计计划阶段 (xUFl
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audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 hht+bpHl  
audit report                                       审计报告 #pa\2d|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U_Y;fSl>  
audit report with a qualified opinion                 有保留意见的审计报告 \e0x,2  
audit report with an adverse opinion                否定意见的审计报告 %zQ2:iT5@=  
audit report with dual dates                      双重日期审计报告 $4h04_"  
audit reporting stage                                 审计报告阶段 )"~=7)~<^  
audit responsibility                                   审计责任 v>k b^38  
audit results                                      审计结果 0 r3N^_}  
audit risk                                          审计风险 }wL3mVz  
audit sampling                                          审计抽样 in?T]}  
audit sampling techniques                         审计抽样方法，审计抽样技术 P^;WB*V  
audit strategies                                  审计策略 k>-'AWH^v  
audit summary                                         审计总结，审计小结 05g?jV  
audit team                                         审计小组 u[J7Y  
audit test                                    审计测试 !vrnoFVu  
audit trail                                          审计轨迹 2K~tDNv7  
audit work                                        审计工作 44|03Ty  
audit working paper                                 审计工作底稿 T~|PU{  
audited financial statement                        审计会计报表，已审计财务报表 auoA
 
Auditing Guidelines (the～)                      审计规范指南 %Fm`Y.l
 
auditing standards                             审计准则 hhj ,rcsi  
audit-oriented working paper                          (审计)业务类工作底稿 ?a8nz, zb  
authorisation                                     授权 WiwwCKjSa  
authorisation of transaction                       交易的授权 jL2MW(d^Q  
availability                                         可获得性 i59k"pNm  
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balance                                      余额；差额；平衡 'F6#l"~/  
balance sheet                                    资产负债表 dr>]+H=3E  
bank                                                 银行 KZ @l /s  
bank account                                    银行账户，银行户头 IjgBa-o/V  
bank statement                                 银行对账单 $1=v.'Y  
barter transaction                              易货交易，以物换物交易 ;
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basis of audit                                    审计依据 |: / @t  
basis of preparation                                (会计报表的)编制基础 *<;&>w8  
book of account                               账目，账簿 '9Qd.q7s|b  
borrowing                                         借款，贷款，借债 ":z@c,  
branch                                              分支，分支机构，分店 Wd1 IX^7C%  
brought forward                                (账户余额等的)承上年，承上期，承上页 /$<JCNGv  
budget                                              预算 v.]'%+::#  
building                                      建筑物；大楼 &a~L_`\'  
business conditions                                  业务情况，经营情况 wfWS-pQ  
business licence                               (企业等的)营业执照 P[6dTZ!\s  
business relation                                业务关系 a6OrE*x:D  
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