[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 @y]ek/  
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审计词汇英汉对照 o<cg9   
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ability to continue as a going concern               持续经营能力 '{*{  
acceptability                                     可接受性，可接受程度 ;UUpkOQO(  
acceptable level of detection risk                     检查风险的可接受水平 <NKmLAfX  
acceptance of engagement                       接受委托 ZRHK?wg'#  
accepting the engagement for the first time              首次接受委托 h}0}g]IUx  
access to asset                                         对资产的接触 C.4r`F$p  
according to                                     根据，依据，依照 3b{ 7Z 2  
account balance                                账户余额 +-2o b90_m  
account for                                       对……进行会计处理，核算；解释 kD;1+lNz  
accounting                                        会计，会计学 [ICFPY6  
accounting advisory serve                        会计咨询服务 Q
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accounting firm                                 会计师事务所 ( f]@lNmx  
accounting information                      会计信息，会计资料 UI2TW)^
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accounting period                             会计期间 e<A6=}  
accounting policies                                   会计政策 [`J91=  
accounting professional bodies                 会计职业组织，会计职业团体 F\0 >/  
accounting records                                   会计记录 *^aEUp6&  
accounting responsibility                           会计责任 ``mnk>/  
accounting service                             会计服务 v'RpsCov  
accounting standards                                会计准则 #K#BNpG|  
Accounting Standards for Business Enterprises       企业会计准则 3V uoDmG  
accounting system                             会计系统 w}|XSJ!  
accounting treatment                                会计处理 LuW>8K\  
accuracy                                    准确性，精确性 W>#[a %R  
additional audit procedures                      追加审计程序 nwS @r  
addressee                                         收件人，收信人 F+@/"1c  
Administration of State-owned Assets  (the～)     国有资产管理局 Y8v13"P6  
administrative laws and regulations                 行政法规 {'#1do}{  
adverse impact                                 不利影响，负面影响 76::X:76  
adverse opinion                                反对意见 amTeTo]Tg  
advisory group                                  咨询组，顾问组 cV$an  
agency fee                                        代理费，代理费用 (fA>@
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aggregate                                          总计，合计为…… A>\5f
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alternation of document and record                 变造文件和记录 JkShtLEr  
alternative audit procedures                      替代审计程序，备选审计程序 DplS\}='s  
amend                                              修改，修订 atiyQuT6Wh  
amortisation                                      摊销 baQORU=X  
analytical capacity                             分析能力 ,Iv eKk5W  
analytical procedures                               分析性程序 OI^??joQ  
annual financial statements                        年度会计报表，年度财务报表 YY zUg  
appendix                                          附录，附表 Zh  
applicable                                         适用的 JtvZ~s  
applicable laws and regulations                 适用的法规 Bo,>blspw  
application systems                                  应用系统 ej,)<*  
apply consistently                              一贯地执行，一贯地实施 mO=A50_&,Q  
appropriate                                       适当的，合适的； #Z. QMWq  
征用，挪用 ='vD4}"j  
appropriate authorization                          适当的授权 ~U r  
appropriateness of audit evidence                    审计证据的适当性 ~] &yHzp2  
approval                                    批准，核准 a`e'HQ  
assertion                                    (会计报表上的)认定；确认 ty8>(N(~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &t ~NR$@  
asset                                                 资产，财产 5^ck$af  
asset restructuring                             资产重组 n!-]f.=P  
assignment of duties                                 职责的划分 v!`:{)2C  
assistant                                     助理，助理人员 yJK:4af;.  
associated company                                 联属公司，联营公司 aPdEEqc\l  
association                                        联合，结合；协会，社团 ))%f"=:wt  
assumption                                       假设，假定 O l
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at a given date                                         在某一特定时日 3q
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attestation                                         鉴证，公证 j n4|gQ  
attestation service                             鉴证服务 $d-$dM?R5  
audit adjustment                                审计调整 R-Ys<;  
audit areas                                        审计领域 GaCRo7  
audit conclusion                                审计结论 [g bFs-B2/  
audit effectiveness                             审计效果 dl.gCiI  
audit efficiency                                  审计效率 vM'!WVs  
audit engagement letter                      审计业务约定书 a<0q%Ax  
audit evidence                                          审计证据 Z9G4in8  
audit fee                                    审计费 wz..  
audit files                                          审计档案 ;`O9YbP#  
audit findings                                     审计中发现的事项 Ze!/b|`xI  
audit implementation stage                        审计实施阶段 SBy{sbx4&F  
audit mark                                        审计标识 gR+P!Eow  
audit materiality                                 审计重要性 KE.O>M,I.  
audit method                                     审计方法 w~_ycY.e  
audit objective                                         审计目标，审计目的 Ee_?aG e&  
audit of financial statements                      会计报表审计，财务报表审计 =0L%<@yA  
audit opinion                                     审计意见 <FX]n<  
audit period                                      被审计期间，被审计年度 sSf;j,7V  
audit plan                                          审计计划 IL:[0q  
audit planning                                    编制审计计划，制定审计计划，审计计划 oxBTm|j7  
audit planning stage                                  审计计划阶段 YZ]}l%e  
audit procedure                                审计程序 u -)ED  
audit programme                               审计程序表，具体审计计划 * s#6e}  
audit report                                       审计报告 3ZC@q #R A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :_<&LO]Q  
audit report with a qualified opinion                 有保留意见的审计报告 *<:6A&'D9  
audit report with an adverse opinion                否定意见的审计报告 9_?<T;]"  
audit report with dual dates                      双重日期审计报告 n rA 4N1  
audit reporting stage                                 审计报告阶段 n*ROlCxV  
audit responsibility                                   审计责任 mU(v9Jpf7  
audit results                                      审计结果 h oO847  
audit risk                                          审计风险 yZ!~m3Q  
audit sampling                                          审计抽样 eIy:5/s  
audit sampling techniques                         审计抽样方法，审计抽样技术 o~9sO=-O  
audit strategies                                  审计策略 ^62z\Y  
audit summary                                         审计总结，审计小结 "Bv V8
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audit team                                         审计小组 fN@ZJ~F%j  
audit test                                    审计测试 \[qxOZ{  
audit trail                                          审计轨迹 Ie K+  
audit work                                        审计工作 j\wZjc-j  
audit working paper                                 审计工作底稿 G)^/#d#&  
audited financial statement                        审计会计报表，已审计财务报表 !VaC=I^{  
Auditing Guidelines (the～)                      审计规范指南 T{2)d]Y  
auditing standards                             审计准则 1;KJUf[N  
audit-oriented working paper                          (审计)业务类工作底稿 *|j4>W\J  
authorisation                                     授权 H5#]MOAP
 
authorisation of transaction                       交易的授权 C~ A
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availability                                         可获得性 +=Q:g,kP  
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balance                                      余额；差额；平衡 7x77s  
balance sheet                                    资产负债表 VxS3lR=  
bank                                                 银行 
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bank account                                    银行账户，银行户头 q6*i/"mN*  
bank statement                                 银行对账单 #?+[|RS|   
barter transaction                              易货交易，以物换物交易 ~ o2Z5,H  
basis of audit                                    审计依据 kGs\"zZM  
basis of preparation                                (会计报表的)编制基础 [3sZ=)G  
book of account                               账目，账簿 3=o4ncg(  
borrowing                                         借款，贷款，借债  zR' EQ  
branch                                              分支，分支机构，分店 U}4I29M  
brought forward                                (账户余额等的)承上年，承上期，承上页  0Gc:+c7{  
budget                                              预算 9D &vxKE  
building                                      建筑物；大楼 3UmkFK<  
business conditions                                  业务情况，经营情况 "g)bNgGV}  
business licence                               (企业等的)营业执照 pH.&C 5kA  
business relation                                业务关系 %~k>$(u6  
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