[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 l8-jFeeMd  
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审计词汇英汉对照 }gW/heUE  
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ability to continue as a going concern               持续经营能力 3ms/v:\  
acceptability                                     可接受性，可接受程度 Wts{tb  
acceptable level of detection risk                     检查风险的可接受水平 Wu( 8G  
acceptance of engagement                       接受委托 0*?XQV@  
accepting the engagement for the first time              首次接受委托 Ij1]GZ`A(  
access to asset                                         对资产的接触 ~8(X@~Tn*  
according to                                     根据，依据，依照 N o(f0g.  
account balance                                账户余额 I_G>W3  
account for                                       对……进行会计处理，核算；解释 \&5@yh  
accounting                                        会计，会计学 Wp}9%Mq~Jy  
accounting advisory serve                        会计咨询服务 U.U.\   
accounting firm                                 会计师事务所 d~j tWd|?  
accounting information                      会计信息，会计资料 +^?
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accounting period                             会计期间 N[bN"'U/1  
accounting policies                                   会计政策 49oW 'j  
accounting professional bodies                 会计职业组织，会计职业团体 1gm/{w6O  
accounting records                                   会计记录 ,6O9#1A&i  
accounting responsibility                           会计责任 yZp:hs#  
accounting service                             会计服务 RYl3txw  
accounting standards                                会计准则 AvE^ F1  
Accounting Standards for Business Enterprises       企业会计准则 i*R:WTw#  
accounting system                             会计系统 ;jU-<  
accounting treatment                                会计处理 82za4u$q#  
accuracy                                    准确性，精确性 9>3Ltnn0  
additional audit procedures                      追加审计程序 ]HV~xD7\  
addressee                                         收件人，收信人 ^70.g?(f[  
Administration of State-owned Assets  (the～)     国有资产管理局 }Tr83B|  
administrative laws and regulations                 行政法规 d._gH#&v  
adverse impact                                 不利影响，负面影响 !X%!7wsc  
adverse opinion                                反对意见 BhW]Oq&  
advisory group                                  咨询组，顾问组 =jIT"rk  
agency fee                                        代理费，代理费用 ; axaZV  
aggregate                                          总计，合计为…… >zg8xA1zL  
alternation of document and record                 变造文件和记录 ]ZGvRA&  
alternative audit procedures                      替代审计程序，备选审计程序 p@8krOo`  
amend                                              修改，修订 tH,K\v`f  
amortisation                                      摊销 ^lai!uZVa  
analytical capacity                             分析能力 u45h{i-e  
analytical procedures                               分析性程序 ~hz@9E]O  
annual financial statements                        年度会计报表，年度财务报表 d50IAa^p6J  
appendix                                          附录，附表 QP5:M!O<)  
applicable                                         适用的 EO/cW<uV'  
applicable laws and regulations                 适用的法规 92aDHECo  
application systems                                  应用系统 Da8$Is;n  
apply consistently                              一贯地执行，一贯地实施 Z#Zzi5<  
appropriate                                       适当的，合适的； V> a3V'  
征用，挪用 Ot$cmBhw!  
appropriate authorization                          适当的授权 N(
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appropriateness of audit evidence                    审计证据的适当性 ONN{4&7@<  
approval                                    批准，核准 3TiXYH
 
assertion                                    (会计报表上的)认定；确认 EkStb#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 k;fnC+Y$s  
asset                                                 资产，财产 \e:FmG  
asset restructuring                             资产重组 y:|.m@ j1  
assignment of duties                                 职责的划分 0Dm`Ek3A7x  
assistant                                     助理，助理人员 H"FflmUO  
associated company                                 联属公司，联营公司 DAMpR3  
association                                        联合，结合；协会，社团 Ec*--]j*c  
assumption                                       假设，假定 ay:\P.`5)  
at a given date                                         在某一特定时日 9SH<d)^  
attestation                                         鉴证，公证 Tt<-<oyU.  
attestation service                             鉴证服务 p#;dLM/EA  
audit adjustment                                审计调整 ^mgI%_?
1  
audit areas                                        审计领域 }`9fZK{. @  
audit conclusion                                审计结论 )1Ma~8Y%r  
audit effectiveness                             审计效果 SEQO2`]e:  
audit efficiency                                  审计效率 Z;Ir>^<  
audit engagement letter                      审计业务约定书 /R(U>pZ  
audit evidence                                          审计证据 &FJU%tFA  
audit fee                                    审计费 +A'q#~yILa  
audit files                                          审计档案 SJ@8
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audit findings                                     审计中发现的事项 UOLTCp?M;J  
audit implementation stage                        审计实施阶段 HV*:<2P%D  
audit mark                                        审计标识 /md Q(Dm  
audit materiality                                 审计重要性 }uvKE|umj  
audit method                                     审计方法 J"D&q  
audit objective                                         审计目标，审计目的 \}u7T[R=`  
audit of financial statements                      会计报表审计，财务报表审计 MOp=9d+N~  
audit opinion                                     审计意见 p9&gEW  
audit period                                      被审计期间，被审计年度 )-Mn"1ia  
audit plan                                          审计计划 hHfe6P |  
audit planning                                    编制审计计划，制定审计计划，审计计划 Pa+AF  
audit planning stage                                  审计计划阶段 lrmt)BLoh  
audit procedure                                审计程序 [al(>Wr9  
audit programme                               审计程序表，具体审计计划 SrQ4y`?  
audit report                                       审计报告 >uyeI&z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c<+g|@A#  
audit report with a qualified opinion                 有保留意见的审计报告 }P&1s,S8J#  
audit report with an adverse opinion                否定意见的审计报告 l${Hgn+  
audit report with dual dates                      双重日期审计报告 ,<;l"v(  
audit reporting stage                                 审计报告阶段 =0PNHO\gl  
audit responsibility                                   审计责任 Jm]]>K8.3V  
audit results                                      审计结果 ubzb  
audit risk                                          审计风险 _o
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audit sampling                                          审计抽样 V(lK`dY  
audit sampling techniques                         审计抽样方法，审计抽样技术 fw:7Q7 qo  
audit strategies                                  审计策略 m0%iw1OsH%  
audit summary                                         审计总结，审计小结 M]6w^\4j9  
audit team                                         审计小组 ;Xfd1   
audit test                                    审计测试 oN&rq6eN  
audit trail                                          审计轨迹 Y'<uZl^aX  
audit work                                        审计工作 =A0"0D{\  
audit working paper                                 审计工作底稿 k\mXo-:V6  
audited financial statement                        审计会计报表，已审计财务报表 ?;:9 W  
Auditing Guidelines (the～)                      审计规范指南 1kvPiV=X>  
auditing standards                             审计准则 3ZW/$KP/  
audit-oriented working paper                          (审计)业务类工作底稿 ]689Q%D  
authorisation                                     授权 YZ"+c&V"  
authorisation of transaction                       交易的授权 R (tiI
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availability                                         可获得性 r/N[7*i  
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balance                                      余额；差额；平衡 XI%RneuDr:  
balance sheet                                    资产负债表 7~!I2DV_  
bank                                                 银行 xVsa,EX b  
bank account                                    银行账户，银行户头 ;e#>n!<u  
bank statement                                 银行对账单 xE G+%Uk{  
barter transaction                              易货交易，以物换物交易 r!=]Q}`F  
basis of audit                                    审计依据 gD,YQ%aq  
basis of preparation                                (会计报表的)编制基础 1V*8,YiC<  
book of account                               账目，账簿 ;_?zB NW  
borrowing                                         借款，贷款，借债 Dh\S`nfFq  
branch                                              分支，分支机构，分店 G zJ9N`  
brought forward                                (账户余额等的)承上年，承上期，承上页 g^
s+C Z  
budget                                              预算 LKK{j,g7  
building                                      建筑物；大楼 ESC  
business conditions                                  业务情况，经营情况 6pM"h5hA  
business licence                               (企业等的)营业执照 L<f-Ed9|  
business relation                                业务关系 4B:\  
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