[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 qh~S)^zFJ  
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审计词汇英汉对照 ^]
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ability to continue as a going concern               持续经营能力 bx%P-r31  
acceptability                                     可接受性，可接受程度 rw]*Nxgr  
acceptable level of detection risk                     检查风险的可接受水平 Odj4)   
acceptance of engagement                       接受委托 S1a}9Z|  
accepting the engagement for the first time              首次接受委托 #e(P~'A0  
access to asset                                         对资产的接触 J3#  
according to                                     根据，依据，依照 S
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account balance                                账户余额 OA\ *)c+F  
account for                                       对……进行会计处理，核算；解释 ] WP[hF  
accounting                                        会计，会计学 qaN%&K9F8  
accounting advisory serve                        会计咨询服务 S !wY6z  
accounting firm                                 会计师事务所 bx8|_K*^  
accounting information                      会计信息，会计资料 o 2sOf  
accounting period                             会计期间 H:&|q+K=#  
accounting policies                                   会计政策 hu''"/raM  
accounting professional bodies                 会计职业组织，会计职业团体  C#x9RW  
accounting records                                   会计记录  C`>|D [  
accounting responsibility                           会计责任 /?Fa<{  
accounting service                             会计服务 fxL0"Ry  
accounting standards                                会计准则 }Qo:;&"3  
Accounting Standards for Business Enterprises       企业会计准则 iv]*
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accounting system                             会计系统 vTF_`X  
accounting treatment                                会计处理 =/]d\JSp  
accuracy                                    准确性，精确性 pX/,s#dY>  
additional audit procedures                      追加审计程序 K\]I@UTwq  
addressee                                         收件人，收信人 ??.9`3CYo  
Administration of State-owned Assets  (the～)     国有资产管理局 )./
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administrative laws and regulations                 行政法规 nkvkHh  
adverse impact                                 不利影响，负面影响 e.:SBXZ  
adverse opinion                                反对意见 p 6FPdt)  
advisory group                                  咨询组，顾问组 }I;5yk,o  
agency fee                                        代理费，代理费用 -H;p +XAY  
aggregate                                          总计，合计为…… msiftP.  
alternation of document and record                 变造文件和记录 Sxw%6Va]p  
alternative audit procedures                      替代审计程序，备选审计程序 _laLTP*  
amend                                              修改，修订 t/9,JG  
amortisation                                      摊销 #`9D,+2iB%  
analytical capacity                             分析能力 3d0Yq  
analytical procedures                               分析性程序 s=xJcLA  
annual financial statements                        年度会计报表，年度财务报表 eTp}*'$ p  
appendix                                          附录，附表 d5ivtK?  
applicable                                         适用的 h#iFp9N  
applicable laws and regulations                 适用的法规 Z>#MTxU(  
application systems                                  应用系统 7iJ=~po:o  
apply consistently                              一贯地执行，一贯地实施 Ie
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appropriate                                       适当的，合适的； Lp?JSMe  
征用，挪用 (Mw<E<f  
appropriate authorization                          适当的授权 )FfJ%oT}  
appropriateness of audit evidence                    审计证据的适当性 ? m$7)@p  
approval                                    批准，核准 u LXV,  
assertion                                    (会计报表上的)认定；确认  ^?3e?Q?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0G.y_<=  
asset                                                 资产，财产 ORo +=2  
asset restructuring                             资产重组 @94_'i7\  
assignment of duties                                 职责的划分 '<YVDB&-d,  
assistant                                     助理，助理人员 )FG<|G(  
associated company                                 联属公司，联营公司 "?~u*5  
association                                        联合，结合；协会，社团 `RG_FS"v  
assumption                                       假设，假定 68^5X"OGF  
at a given date                                         在某一特定时日 0bQm:J[(#  
attestation                                         鉴证，公证 %hu] =  
attestation service                             鉴证服务 (y xrK  
audit adjustment                                审计调整 j`9+pI  
audit areas                                        审计领域 = yH#I il  
audit conclusion                                审计结论 "c S?t  
audit effectiveness                             审计效果 p2UZqq2  
audit efficiency                                  审计效率 \5wC&|WEB  
audit engagement letter                      审计业务约定书 Tmo+I4qoL  
audit evidence                                          审计证据 ir4uy  
audit fee                                    审计费 Z~-A*{u?  
audit files                                          审计档案 : Jh  
audit findings                                     审计中发现的事项 W~1MeAI  
audit implementation stage                        审计实施阶段 W*xz 0  
audit mark                                        审计标识 W1UG\d`2  
audit materiality                                 审计重要性 {bUd"Tu  
audit method                                     审计方法 I oz rZ  
audit objective                                         审计目标，审计目的 1z\>>N$7B  
audit of financial statements                      会计报表审计，财务报表审计 =m4_8)-8u  
audit opinion                                     审计意见 0-^wY8n-=  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 []{g9CO  
audit planning                                    编制审计计划，制定审计计划，审计计划 # Z*nc0C  
audit planning stage                                  审计计划阶段 &&w7-  
audit procedure                                审计程序 hal3J  
audit programme                               审计程序表，具体审计计划 @'Er&[P  
audit report                                       审计报告 i8`&XGEd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .kT5 4U;{  
audit report with a qualified opinion                 有保留意见的审计报告 fU+A~oL%I  
audit report with an adverse opinion                否定意见的审计报告 6'M"-9?G  
audit report with dual dates                      双重日期审计报告 eKL)jzC:  
audit reporting stage                                 审计报告阶段 wNuS'P_(:T  
audit responsibility                                   审计责任 $?OuY*ZeY9  
audit results                                      审计结果 c{Ax{-'R  
audit risk                                          审计风险 G}tq'#]E{z  
audit sampling                                          审计抽样 &\\ iD :J  
audit sampling techniques                         审计抽样方法，审计抽样技术 SR#%gR_SC  
audit strategies                                  审计策略 >Hr0ScmN@"  
audit summary                                         审计总结，审计小结 }{^i*T5rl  
audit team                                         审计小组 6N4/p=lE  
audit test                                    审计测试 /: a~;i  
audit trail                                          审计轨迹  _"ysJ&  
audit work                                        审计工作 &/7 AW(?  
audit working paper                                 审计工作底稿 2w=0&wG4K  
audited financial statement                        审计会计报表，已审计财务报表 ;a+>><x]  
Auditing Guidelines (the～)                      审计规范指南 IkSzjXE{  
auditing standards                             审计准则 ;X u&['  
audit-oriented working paper                          (审计)业务类工作底稿 _|MY/SN4A  
authorisation                                     授权 'iN8JO>  
authorisation of transaction                       交易的授权 4QnJ;&~  
availability                                         可获得性 T8.@}a  
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balance                                      余额；差额；平衡 Ms*;?qtrR  
balance sheet                                    资产负债表 1anV!&a<K(  
bank                                                 银行 }6P]32d  
bank account                                    银行账户，银行户头 47"ERfP  
bank statement                                 银行对账单 $S$%avRX  
barter transaction                              易货交易，以物换物交易 cI3uH1;#  
basis of audit                                    审计依据 snTj!rV/_  
basis of preparation                                (会计报表的)编制基础 t_YiF%}s&#  
book of account                               账目，账簿 L4aT=of-  
borrowing                                         借款，贷款，借债 Vkex&?>v$  
branch                                              分支，分支机构，分店 bwo"s[w  
brought forward                                (账户余额等的)承上年，承上期，承上页 O{rgZ/4Au  
budget                                              预算 voaRh@DZ%/  
building                                      建筑物；大楼 S<Q6b_D  
business conditions                                  业务情况，经营情况 l[^bo/  
business licence                               (企业等的)营业执照 5I{YsM  
business relation                                业务关系 d}b#"A  
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