[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 YSr
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审计词汇英汉对照 :+Tvq,/"  
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ability to continue as a going concern               持续经营能力 -] `Oa L!  
acceptability                                     可接受性，可接受程度 xeW}`i5_w  
acceptable level of detection risk                     检查风险的可接受水平 LvW7>-  
acceptance of engagement                       接受委托 zRFvWOxC\  
accepting the engagement for the first time              首次接受委托 v5 I}a7  
access to asset                                         对资产的接触 R]" j
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according to                                     根据，依据，依照 aA=7x&z@  
account balance                                账户余额 Qsg([K  
account for                                       对……进行会计处理，核算；解释 M,g
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accounting                                        会计，会计学 g_e_L39  
accounting advisory serve                        会计咨询服务 9uW\~DwsZ%  
accounting firm                                 会计师事务所 C!^[ d  
accounting information                      会计信息，会计资料 W+
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accounting period                             会计期间 PvW~EJ  
accounting policies                                   会计政策 ~ekV*,R"  
accounting professional bodies                 会计职业组织，会计职业团体 S3sxK:  
accounting records                                   会计记录 'Omj-o'tn9  
accounting responsibility                           会计责任 %Wa. 2s  
accounting service                             会计服务 *eAzk2  
accounting standards                                会计准则 UgD&tD0fp  
Accounting Standards for Business Enterprises       企业会计准则 %<h+_(\
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accounting system                             会计系统 @(any^QJ  
accounting treatment                                会计处理 1Wb_>`;  
accuracy                                    准确性，精确性 9Bi{X_.9  
additional audit procedures                      追加审计程序 ]::g-&%Um  
addressee                                         收件人，收信人 6MmkEU z  
Administration of State-owned Assets  (the～)     国有资产管理局 Bn5$TiTcl  
administrative laws and regulations                 行政法规 sJ7ZE-v]h  
adverse impact                                 不利影响，负面影响 nZ/pi$7  
adverse opinion                                反对意见 O_^;wey0}?  
advisory group                                  咨询组，顾问组 "U*6?]f  
agency fee                                        代理费，代理费用 F~x>\?iN  
aggregate                                          总计，合计为…… {xCqz0  
alternation of document and record                 变造文件和记录 =4804N7  
alternative audit procedures                      替代审计程序，备选审计程序 c63yJqiW  
amend                                              修改，修订 AZfW  
amortisation                                      摊销 Ax'o|RE)x  
analytical capacity                             分析能力 DgKe!w$  
analytical procedures                               分析性程序 wD5fm5r=  
annual financial statements                        年度会计报表，年度财务报表 ,m1F<Pdts  
appendix                                          附录，附表 >.r> aH  
applicable                                         适用的 ab^>_xD<  
applicable laws and regulations                 适用的法规 4(TR'_X(  
application systems                                  应用系统 DGO\&^GT^  
apply consistently                              一贯地执行，一贯地实施 %)sG 34  
appropriate                                       适当的，合适的； YxWA] yL  
征用，挪用 +K7oyZg  
appropriate authorization                          适当的授权 XG01g3  
appropriateness of audit evidence                    审计证据的适当性 ?(>fB2^  
approval                                    批准，核准 Qb?eA  
assertion                                    (会计报表上的)认定；确认 ev9ltl{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y28 e=i  
asset                                                 资产，财产 !+T29QYK8  
asset restructuring                             资产重组 hv#|dI=kZR  
assignment of duties                                 职责的划分 1[40\sM  
assistant                                     助理，助理人员 @h!nVf%fe  
associated company                                 联属公司，联营公司 FwqaWEk  
association                                        联合，结合；协会，社团 :bu]gj4e  
assumption                                       假设，假定 PiF&0;  
at a given date                                         在某一特定时日 Q8^g WBc
  
attestation                                         鉴证，公证 Mh8s@g  
attestation service                             鉴证服务 v&Oc,W  
audit adjustment                                审计调整 < m/@_"  
audit areas                                        审计领域 3h`_Qv%g  
audit conclusion                                审计结论 dQJ)0!B  
audit effectiveness                             审计效果 vY2^*3\<D  
audit efficiency                                  审计效率 Q<T+t0G\O-  
audit engagement letter                      审计业务约定书 @w73U;9\  
audit evidence                                          审计证据 vY!'@W  
audit fee                                    审计费 J1"16Uu  
audit files                                          审计档案 !30BR|K*  
audit findings                                     审计中发现的事项 /<Yz;\:Jy  
audit implementation stage                        审计实施阶段 uc]`^,`2/  
audit mark                                        审计标识 a
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audit materiality                                 审计重要性 T1i}D"H %  
audit method                                     审计方法 ][1 iKT  
audit objective                                         审计目标，审计目的 R _2T"  
audit of financial statements                      会计报表审计，财务报表审计 @ ('/NjTZ  
audit opinion                                     审计意见 $ $e"[g  
audit period                                      被审计期间，被审计年度 _ls i,kg?  
audit plan                                          审计计划 Sd+bnq%  
audit planning                                    编制审计计划，制定审计计划，审计计划 x@? Y
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audit planning stage                                  审计计划阶段 q.!<GqSgb  
audit procedure                                审计程序 LGq T$ O|  
audit programme                               审计程序表，具体审计计划 "I0F"nQ  
audit report                                       审计报告 8C8,Q\WV(~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A^vvw~!d
 
audit report with a qualified opinion                 有保留意见的审计报告 AYGe`{  
audit report with an adverse opinion                否定意见的审计报告 @@d6,=  
audit report with dual dates                      双重日期审计报告 si#1sdR  
audit reporting stage                                 审计报告阶段 T7?cnK"  
audit responsibility                                   审计责任 RiiwsnjC  
audit results                                      审计结果 bPVQ-  
audit risk                                          审计风险 ,*CPG$L  
audit sampling                                          审计抽样 D+"
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audit sampling techniques                         审计抽样方法，审计抽样技术 uUJH^pW  
audit strategies                                  审计策略 DdCNCXU  
audit summary                                         审计总结，审计小结 'q\[aKEX=  
audit team                                         审计小组 u{5+hZ  
audit test                                    审计测试 CkR 95*  
audit trail                                          审计轨迹 1C+d&U  
audit work                                        审计工作 Sy"!Q%+|  
audit working paper                                 审计工作底稿 I6Ga'5bV  
audited financial statement                        审计会计报表，已审计财务报表 xTf|u  
Auditing Guidelines (the～)                      审计规范指南 )jGB[s";)y  
auditing standards                             审计准则 $
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audit-oriented working paper                          (审计)业务类工作底稿 T!Nv  
authorisation                                     授权 8c%_R23  
authorisation of transaction                       交易的授权 %<{1N|  
availability                                         可获得性 0+Z?9$a1  
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balance                                      余额；差额；平衡 X=jHH=</  
balance sheet                                    资产负债表 T&^b~T(y  
bank                                                 银行 WB5M![  
bank account                                    银行账户，银行户头 $7*@TMX  
bank statement                                 银行对账单 97vQM  
barter transaction                              易货交易，以物换物交易 uU/'oZ?  
basis of audit                                    审计依据 "2Q*-   
basis of preparation                                (会计报表的)编制基础 W~j>&PK,?  
book of account                               账目，账簿 Igh=Z %  
borrowing                                         借款，贷款，借债 @t2S"s$m  
branch                                              分支，分支机构，分店 AmB*4p5b  
brought forward                                (账户余额等的)承上年，承上期，承上页 %+@<T<>J<k  
budget                                              预算 #Wq@j1?  
building                                      建筑物；大楼 i-,_:z=J  
business conditions                                  业务情况，经营情况 )6{,y{5!  
business licence                               (企业等的)营业执照 /"@cv{  
business relation                                业务关系 ,j(S'P w  
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