[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 BYs^?IfW  
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审计词汇英汉对照 [oS.B\Vc  
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ability to continue as a going concern               持续经营能力  h9 3
  
acceptability                                     可接受性，可接受程度 e7gWz~  
acceptable level of detection risk                     检查风险的可接受水平 I\ y>I?X  
acceptance of engagement                       接受委托 B9h>  
accepting the engagement for the first time              首次接受委托 3WF6bJN  
access to asset                                         对资产的接触 :6Sb3w5h  
according to                                     根据，依据，依照 !_[^%7"S1  
account balance                                账户余额 ^ P=CoLFa  
account for                                       对……进行会计处理，核算；解释 LL=nMoS  
accounting                                        会计，会计学 d:=:l?  
accounting advisory serve                        会计咨询服务 \6v*c;ZF  
accounting firm                                 会计师事务所 siGt5RH*  
accounting information                      会计信息，会计资料 \JEI+A PY*  
accounting period                             会计期间 #FV`*G  
accounting policies                                   会计政策 tL@m5M%:N2  
accounting professional bodies                 会计职业组织，会计职业团体 ;hp?wb  
accounting records                                   会计记录 %D}]Z=gp  
accounting responsibility                           会计责任 w~=@+U$f  
accounting service                             会计服务 +0O^! o  
accounting standards                                会计准则 #oD*H:%*  
Accounting Standards for Business Enterprises       企业会计准则 y-CVyl  
accounting system                             会计系统 GGchNt  
accounting treatment                                会计处理 )haHI)xR  
accuracy                                    准确性，精确性 {!vz 6QDS  
additional audit procedures                      追加审计程序 b."1p7'  
addressee                                         收件人，收信人 79Vp^GG7  
Administration of State-owned Assets  (the～)     国有资产管理局 kT6EHu
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administrative laws and regulations                 行政法规 z"lRfOWI  
adverse impact                                 不利影响，负面影响 R?[KK<sWWe  
adverse opinion                                反对意见 kzLtI w&.  
advisory group                                  咨询组，顾问组 lGP'OY"Q  
agency fee                                        代理费，代理费用 =24<d!R  
aggregate                                          总计，合计为…… +Udlt)H  
alternation of document and record                 变造文件和记录 /h'b,iYVV  
alternative audit procedures                      替代审计程序，备选审计程序 g:nU&-x#R  
amend                                              修改，修订 (eAh8^)  
amortisation                                      摊销 6?c(ueiL[  
analytical capacity                             分析能力 I|?Z.!I|  
analytical procedures                               分析性程序 onj:+zl  
annual financial statements                        年度会计报表，年度财务报表 )7Ed}6%  
appendix                                          附录，附表 -!]dU`:(X  
applicable                                         适用的 D;al(q  
applicable laws and regulations                 适用的法规 Ka\%kB>*`  
application systems                                  应用系统 ,HdFE|  
apply consistently                              一贯地执行，一贯地实施 K r&HT,>B  
appropriate                                       适当的，合适的； {?9s~{Dl  
征用，挪用 *u%4]q  
appropriate authorization                          适当的授权 ii@O&g  
appropriateness of audit evidence                    审计证据的适当性 O{9h'JU  
approval                                    批准，核准 -*EK-j  
assertion                                    (会计报表上的)认定；确认 }Ik{tUS$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L_YVe(dT  
asset                                                 资产，财产 K}U}h>N  
asset restructuring                             资产重组 nUvxO `2  
assignment of duties                                 职责的划分 h4^ a#%$  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 vWwnC)5  
association                                        联合，结合；协会，社团 \ oIVE+L/P  
assumption                                       假设，假定 X|7Y|0o  
at a given date                                         在某一特定时日 \}e1\MiZ  
attestation                                         鉴证，公证 Oj*3'?<7=  
attestation service                             鉴证服务 bG0t7~!{E  
audit adjustment                                审计调整 @M-+-6+  
audit areas                                        审计领域 A8R}W=  
audit conclusion                                审计结论 O9k9h RE]z  
audit effectiveness                             审计效果 WoiK _Ud  
audit efficiency                                  审计效率 5Qik{cWxBq  
audit engagement letter                      审计业务约定书 e/m,PE  
audit evidence                                          审计证据 ^V~rS8]gj  
audit fee                                    审计费 G8lR_gD"!  
audit files                                          审计档案 <"@~  
audit findings                                     审计中发现的事项 .sA?}H#wb  
audit implementation stage                        审计实施阶段 t "J"G@1)  
audit mark                                        审计标识 & ;+u.X  
audit materiality                                 审计重要性 j#b?P=|l  
audit method                                     审计方法 )BY\c7SG  
audit objective                                         审计目标，审计目的 @l^=&53T  
audit of financial statements                      会计报表审计，财务报表审计 _e=R[  
audit opinion                                     审计意见 1Q6WpS  
audit period                                      被审计期间，被审计年度 por[p\M.  
audit plan                                          审计计划 0f 1Lu) 2  
audit planning                                    编制审计计划，制定审计计划，审计计划 lV-7bZ  
audit planning stage                                  审计计划阶段 _1`*&k JL~  
audit procedure                                审计程序 vvLm9T
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audit programme                               审计程序表，具体审计计划 ++
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audit report                                       审计报告 I#kK! m1Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +!V*{<K  
audit report with a qualified opinion                 有保留意见的审计报告 +xwz .:::  
audit report with an adverse opinion                否定意见的审计报告 jl=<Q.Mm7  
audit report with dual dates                      双重日期审计报告 9LGJ-gL  
audit reporting stage                                 审计报告阶段 elZ?>5P$}  
audit responsibility                                   审计责任 @ #}9?>UV  
audit results                                      审计结果 tH<v1LEZN  
audit risk                                          审计风险 s,Cm}4L6  
audit sampling                                          审计抽样 Pt?]JJxl-  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]S
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audit strategies                                  审计策略 *tjE#TW  
audit summary                                         审计总结，审计小结 Z xLjh  
audit team                                         审计小组 uRQm.8b  
audit test                                    审计测试 &2{h]V6  
audit trail                                          审计轨迹 X|H%jdta  
audit work                                        审计工作 9/RbfV[)  
audit working paper                                 审计工作底稿 I-i)D  
audited financial statement                        审计会计报表，已审计财务报表 'N],d&fu^^  
Auditing Guidelines (the～)                      审计规范指南 z_eP  
auditing standards                             审计准则 uRKCvsisX  
audit-oriented working paper                          (审计)业务类工作底稿 b1jh2
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authorisation                                     授权 h%(dT/jPL)  
authorisation of transaction                       交易的授权 Rs:<'A  
availability                                         可获得性 W?G4\ubM3<  
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balance                                      余额；差额；平衡 ;"&^ckP  
balance sheet                                    资产负债表 G u<3*@Ng  
bank                                                 银行 fEdQR->  
bank account                                    银行账户，银行户头 hZ.Sj~>7`  
bank statement                                 银行对账单 _h7+.U=  
barter transaction                              易货交易，以物换物交易 'bkecC  
basis of audit                                    审计依据 m~#S76!w  
basis of preparation                                (会计报表的)编制基础 Nm#VA.~  
book of account                               账目，账簿 S)z jfJR  
borrowing                                         借款，贷款，借债 3~BL!e,  
branch                                              分支，分支机构，分店 %WCA?W0:4  
brought forward                                (账户余额等的)承上年，承上期，承上页 i)\`"&.j>N  
budget                                              预算 ;k/y[ x}  
building                                      建筑物；大楼 /H@k;o  
business conditions                                  业务情况，经营情况 ~o %|#
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business licence                               (企业等的)营业执照 bc5+}&W  
business relation                                业务关系 T.!GEUQ  
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