[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 }VS3L_ ;}/  
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审计词汇英汉对照 n~"$^Vr  
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ability to continue as a going concern               持续经营能力 #/"8F O%~p  
acceptability                                     可接受性，可接受程度 O ,rwP  
acceptable level of detection risk                     检查风险的可接受水平 t*z~5_/  
acceptance of engagement                       接受委托 {FRAv(,\  
accepting the engagement for the first time              首次接受委托 M;cO0UIwO  
access to asset                                         对资产的接触   S(S#  
according to                                     根据，依据，依照 [U}+sTQ  
account balance                                账户余额 _J
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account for                                       对……进行会计处理，核算；解释 d(vsE%/!  
accounting                                        会计，会计学 Zfk*HV#\  
accounting advisory serve                        会计咨询服务 s2?T5oWU  
accounting firm                                 会计师事务所 lzw3=H  
accounting information                      会计信息，会计资料 Hsih[f  
accounting period                             会计期间 [A}rbD K  
accounting policies                                   会计政策 @L.82p{h  
accounting professional bodies                 会计职业组织，会计职业团体 A+ y  
accounting records                                   会计记录 ;^*Unyt[4]  
accounting responsibility                           会计责任 ,jXM3?>B  
accounting service                             会计服务 P\8@g U!uk  
accounting standards                                会计准则 jV.g}F+1m  
Accounting Standards for Business Enterprises       企业会计准则 q@b|F-  
accounting system                             会计系统 +!QJTn"3  
accounting treatment                                会计处理 :4~g;2oag  
accuracy                                    准确性，精确性 rl9.]~  
additional audit procedures                      追加审计程序 vN2u34  
addressee                                         收件人，收信人 [ W2fd\4  
Administration of State-owned Assets  (the～)     国有资产管理局 uOa26kE4  
administrative laws and regulations                 行政法规 M?=;JJ:  
adverse impact                                 不利影响，负面影响 [M.f-x:  
adverse opinion                                反对意见 /R>nr"  
advisory group                                  咨询组，顾问组 c/B'jPt  
agency fee                                        代理费，代理费用 n
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aggregate                                          总计，合计为…… :2nj
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alternation of document and record                 变造文件和记录 ;'81jbh  
alternative audit procedures                      替代审计程序，备选审计程序 4iW'kuK  
amend                                              修改，修订 2o>)7^9|#<  
amortisation                                      摊销 {]"]uT#  
analytical capacity                             分析能力 I^o
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analytical procedures                               分析性程序 nW;g2
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annual financial statements                        年度会计报表，年度财务报表 D;UV&.$'v  
appendix                                          附录，附表 G^q3Z#P  
applicable                                         适用的 P&Pj>!T5  
applicable laws and regulations                 适用的法规 rr#K"SP  
application systems                                  应用系统 A AHt218  
apply consistently                              一贯地执行，一贯地实施 2e$w?W0^  
appropriate                                       适当的，合适的； 3Tn)Z1o  
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appropriate authorization                          适当的授权 &$`yo`  
appropriateness of audit evidence                    审计证据的适当性 k`GA\&zt  
approval                                    批准，核准 a0Ik`8^`  
assertion                                    (会计报表上的)认定；确认 AfG/JWSo}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?$e9<lsQq)  
asset                                                 资产，财产 0* /{4)r  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 )K'N(w  
assistant                                     助理，助理人员 aR,}W\6M  
associated company                                 联属公司，联营公司 -hkQ2[Ew#  
association                                        联合，结合；协会，社团 C>[Uvc  
assumption                                       假设，假定 `vc "Q/  
at a given date                                         在某一特定时日  JHf  
attestation                                         鉴证，公证 R\XKMF3mN3  
attestation service                             鉴证服务 C/(M"j  M  
audit adjustment                                审计调整 c)@>zto#  
audit areas                                        审计领域 'ejvH;V3i  
audit conclusion                                审计结论 %*#n d  
audit effectiveness                             审计效果 l2;CQ7  
audit efficiency                                  审计效率 Q
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audit engagement letter                      审计业务约定书 -Ij&  
audit evidence                                          审计证据 ?|:BuHkT  
audit fee                                    审计费 lo'W1p  
audit files                                          审计档案 {QCf}@_]h  
audit findings                                     审计中发现的事项 z5W@`=D  
audit implementation stage                        审计实施阶段 RxMH!^  
audit mark                                        审计标识 >Z1q j>  
audit materiality                                 审计重要性 tDr#H!2 3  
audit method                                     审计方法 J[^}u_z  
audit objective                                         审计目标，审计目的 o!4!"O'E  
audit of financial statements                      会计报表审计，财务报表审计 8u!
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audit opinion                                     审计意见 M)sZ
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audit period                                      被审计期间，被审计年度 #z1H8CFL"  
audit plan                                          审计计划 V'w@rc\XN  
audit planning                                    编制审计计划，制定审计计划，审计计划 \;rYo .+  
audit planning stage                                  审计计划阶段 !~Q2|r  
audit procedure                                审计程序 !Ci~!)$z6  
audit programme                               审计程序表，具体审计计划 yjJ5P`j]  
audit report                                       审计报告 t<n"-Tqu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %r4
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audit report with a qualified opinion                 有保留意见的审计报告 ^Q&u0;OJ  
audit report with an adverse opinion                否定意见的审计报告 KRjV}\}  
audit report with dual dates                      双重日期审计报告 j[Uxa  
audit reporting stage                                 审计报告阶段 7}jW
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audit responsibility                                   审计责任 ;W>Y:NCrp  
audit results                                      审计结果 Z@Ae$ '9H  
audit risk                                          审计风险 fvb=#58N_  
audit sampling                                          审计抽样 ]tY ^0a  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ew3ibXD  
audit strategies                                  审计策略 `Y?87f:SP  
audit summary                                         审计总结，审计小结 inlk++Og  
audit team                                         审计小组 97)/"i e  
audit test                                    审计测试 fr!Pj(Q1  
audit trail                                          审计轨迹 GJqE!I,.  
audit work                                        审计工作 %p X6QRt?  
audit working paper                                 审计工作底稿 |a{Q0:  
audited financial statement                        审计会计报表，已审计财务报表 GUQ{r!S  
Auditing Guidelines (the～)                      审计规范指南 gl).cIpw  
auditing standards                             审计准则 @,XSs  
audit-oriented working paper                          (审计)业务类工作底稿 fu$
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authorisation                                     授权 @AYRiOodi  
authorisation of transaction                       交易的授权 jSc#+ _y  
availability                                         可获得性 @|'5n  
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balance                                      余额；差额；平衡 g:0#u;j^7  
balance sheet                                    资产负债表 US  
bank                                                 银行 fb da  
bank account                                    银行账户，银行户头 ~H6r.:]  
bank statement                                 银行对账单 'EFyIVezg9  
barter transaction                              易货交易，以物换物交易 gl&5l1&  
basis of audit                                    审计依据 Ma|qHg  
basis of preparation                                (会计报表的)编制基础 > hH0Q5aL  
book of account                               账目，账簿 jjM{]  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 ZtHm\VTS  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~zHg[X*  
budget                                              预算 \n9zw'  
building                                      建筑物；大楼 >&!RWH9*q  
business conditions                                  业务情况，经营情况 l
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business licence                               (企业等的)营业执照 rWh6RYd<T  
business relation                                业务关系 }h 3K@R   
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