[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 Wk[a|>  
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审计词汇英汉对照 e\6H.9=  
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ability to continue as a going concern               持续经营能力 7eCjp  
acceptability                                     可接受性，可接受程度 x17:~[c']  
acceptable level of detection risk                     检查风险的可接受水平 Y:DopKRD  
acceptance of engagement                       接受委托 )Q=u[ p  
accepting the engagement for the first time              首次接受委托 z"4 q%DC  
access to asset                                         对资产的接触 4kL6aSqT  
according to                                     根据，依据，依照 {4S UGo>  
account balance                                账户余额 }2]|*?1,  
account for                                       对……进行会计处理，核算；解释 |.@!CqJ  
accounting                                        会计，会计学 ~:Rbd9IB  
accounting advisory serve                        会计咨询服务 =E2 a#Vd  
accounting firm                                 会计师事务所 rD}g9?ut  
accounting information                      会计信息，会计资料 /#00'(oD  
accounting period                             会计期间 :'T+`(  
accounting policies                                   会计政策 v]cw
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accounting professional bodies                 会计职业组织，会计职业团体 ,SIS
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accounting records                                   会计记录 cM%?Ot,mK"  
accounting responsibility                           会计责任 @\?HlGWEf  
accounting service                             会计服务 wh(_<VZ  
accounting standards                                会计准则 4 
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Accounting Standards for Business Enterprises       企业会计准则 8c) eaDu  
accounting system                             会计系统 ]$g07 7o  
accounting treatment                                会计处理 J_7w_T/  
accuracy                                    准确性，精确性 3S3 a|_+%  
additional audit procedures                      追加审计程序 @g#5d|U);  
addressee                                         收件人，收信人 <6(0ZO%,C!  
Administration of State-owned Assets  (the～)     国有资产管理局 H8YwMhE7  
administrative laws and regulations                 行政法规 7L
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adverse impact                                 不利影响，负面影响 z\eQB%aM  
adverse opinion                                反对意见 $q\"d?n  
advisory group                                  咨询组，顾问组 0h1u W26^  
agency fee                                        代理费，代理费用 [3X\"x5@V  
aggregate                                          总计，合计为…… 0PkX-.  
alternation of document and record                 变造文件和记录 wS=vm}}u  
alternative audit procedures                      替代审计程序，备选审计程序 +JI,6)Ry  
amend                                              修改，修订 @K <Onh`  
amortisation                                      摊销 k'8q/]  
analytical capacity                             分析能力 5$ik|e^:y  
analytical procedures                               分析性程序 1KUjb@"  
annual financial statements                        年度会计报表，年度财务报表 45 ^ Z5t  
appendix                                          附录，附表 vN(~}gOd\  
applicable                                         适用的 O[ z0+Q?6Z  
applicable laws and regulations                 适用的法规 Zv}F?4T~:  
application systems                                  应用系统 ;?{^LiD+F  
apply consistently                              一贯地执行，一贯地实施 FF#Aq  
appropriate                                       适当的，合适的； ` +YtTK  
征用，挪用 }a
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appropriate authorization                          适当的授权 `i.fm1I]  
appropriateness of audit evidence                    审计证据的适当性 d*tWFr|J-  
approval                                    批准，核准 vP,pK=5  
assertion                                    (会计报表上的)认定；确认 ,6]ID1o:y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &S(>L[)9  
asset                                                 资产，财产 y CHOg  
asset restructuring                             资产重组 4Wgzp51Aq!  
assignment of duties                                 职责的划分 pT=^
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assistant                                     助理，助理人员 ,<Cl^ ^a,  
associated company                                 联属公司，联营公司 "&H'?N%9Up  
association                                        联合，结合；协会，社团 x=H{Rv  
assumption                                       假设，假定 lq.:/_m0  
at a given date                                         在某一特定时日 8`L]<Dm  
attestation                                         鉴证，公证 {-I +  
attestation service                             鉴证服务 d21thV ,S  
audit adjustment                                审计调整 |"K%Tvxe  
audit areas                                        审计领域 b#@xg L*D  
audit conclusion                                审计结论 Y[e.1\d'  
audit effectiveness                             审计效果 ; s(bd#Q  
audit efficiency                                  审计效率 v9H t~\>  
audit engagement letter                      审计业务约定书 _xAru9=n^  
audit evidence                                          审计证据 ]0'cdC  
audit fee                                    审计费 te [uAJ1 N  
audit files                                          审计档案 O`CZwXD  
audit findings                                     审计中发现的事项 4Yvz-aSyO  
audit implementation stage                        审计实施阶段 9U;  
audit mark                                        审计标识 hbYstK;]Z  
audit materiality                                 审计重要性 hRXnig{;3  
audit method                                     审计方法 g
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audit objective                                         审计目标，审计目的 DSHv BFQ  
audit of financial statements                      会计报表审计，财务报表审计 8qkQ*uJP  
audit opinion                                     审计意见 1 K}gX>F  
audit period                                      被审计期间，被审计年度 \ C:Gx4K  
audit plan                                          审计计划 b$;oty9Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 D'[:35z  
audit planning stage                                  审计计划阶段 }Nn+Ny  
audit procedure                                审计程序 dlvU=^G#G  
audit programme                               审计程序表，具体审计计划 mD> J,E  
audit report                                       审计报告 '?$@hq
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ue3 ].:  
audit report with a qualified opinion                 有保留意见的审计报告 \\EX'L
 
audit report with an adverse opinion                否定意见的审计报告 H,c1&hb/w  
audit report with dual dates                      双重日期审计报告 w&YUb,{Y  
audit reporting stage                                 审计报告阶段 xppnBnu$7  
audit responsibility                                   审计责任 T7i>aM$+  
audit results                                      审计结果 [<i3l'V/[  
audit risk                                          审计风险 L[44D6Vg  
audit sampling                                          审计抽样 o,j_eheAM  
audit sampling techniques                         审计抽样方法，审计抽样技术 [BdRx`  
audit strategies                                  审计策略 t$qIJt$  
audit summary                                         审计总结，审计小结 |}^u<S8X  
audit team                                         审计小组 YCP D+  
audit test                                    审计测试 3VU4E|s>  
audit trail                                          审计轨迹 hTO5*5]0zP  
audit work                                        审计工作 dSjO12b  
audit working paper                                 审计工作底稿 @ G]*]rkKb  
audited financial statement                        审计会计报表，已审计财务报表 vy2<'V*y}  
Auditing Guidelines (the～)                      审计规范指南 r=.@APZB  
auditing standards                             审计准则 k t`ln  
audit-oriented working paper                          (审计)业务类工作底稿 FnVW%fh  
authorisation                                     授权 5f_x.~ymA  
authorisation of transaction                       交易的授权 :BR_
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availability                                         可获得性 OE[7fDe'  
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balance                                      余额；差额；平衡 vC]r1q.(  
balance sheet                                    资产负债表 [ {"x{;  
bank                                                 银行 [,st: Y  
bank account                                    银行账户，银行户头 O_s/BoB@  
bank statement                                 银行对账单 D4"<suU|.  
barter transaction                              易货交易，以物换物交易 yU(}1ZI
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basis of audit                                    审计依据 U5ph4G  
basis of preparation                                (会计报表的)编制基础 ox<6qW  
book of account                               账目，账簿 nGTGX  
borrowing                                         借款，贷款，借债 CUTj
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branch                                              分支，分支机构，分店 lNc0znY  
brought forward                                (账户余额等的)承上年，承上期，承上页 C&@'oLr  
budget                                              预算 `Gxb98h/r  
building                                      建筑物；大楼  e4_A`j'  
business conditions                                  业务情况，经营情况 o *U-.&  
business licence                               (企业等的)营业执照 $#%R_G]  
business relation                                业务关系 ,;YNI  
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