[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 JM?__b7g2  
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审计词汇英汉对照 &BNlMF  
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ability to continue as a going concern               持续经营能力 >~]|o  
acceptability                                     可接受性，可接受程度 4o;;'P  
acceptable level of detection risk                     检查风险的可接受水平 5c(g7N  
acceptance of engagement                       接受委托 r<Z.J/a  
accepting the engagement for the first time              首次接受委托 8_G6X\q};  
access to asset                                         对资产的接触 Mis B&Ok`k  
according to                                     根据，依据，依照 3e47UquZ  
account balance                                账户余额 o|vL:| 8Q  
account for                                       对……进行会计处理，核算；解释 FG+pR 8aA$  
accounting                                        会计，会计学 l&qyLL2 w  
accounting advisory serve                        会计咨询服务 [Gv8Fn/aG  
accounting firm                                 会计师事务所 @: =vK?8L  
accounting information                      会计信息，会计资料 ~piE$"]&  
accounting period                             会计期间 S[yrGX8lu  
accounting policies                                   会计政策 n7G`b'  
accounting professional bodies                 会计职业组织，会计职业团体 3c7i8b$  
accounting records                                   会计记录 4lpcJ+:o   
accounting responsibility                           会计责任 /k K!xe  
accounting service                             会计服务 .0RQbc9  
accounting standards                                会计准则 [KHlApL  
Accounting Standards for Business Enterprises       企业会计准则 reArXmU<u  
accounting system                             会计系统 X>Q44FV!  
accounting treatment                                会计处理 ,}@4@ >?K  
accuracy                                    准确性，精确性 B(vCi^  
additional audit procedures                      追加审计程序 4 X7J~  
addressee                                         收件人，收信人 zLJmHb{(  
Administration of State-owned Assets  (the～)     国有资产管理局 tKcC{  
administrative laws and regulations                 行政法规 8>LDo" <  
adverse impact                                 不利影响，负面影响 ~x/ka43  
adverse opinion                                反对意见 ]s^+/8d=  
advisory group                                  咨询组，顾问组 dlCiqY:}  
agency fee                                        代理费，代理费用 E`(=n(Qu  
aggregate                                          总计，合计为…… 1n}#54  
alternation of document and record                 变造文件和记录 ~_"V7  
alternative audit procedures                      替代审计程序，备选审计程序 L@=$0p41;  
amend                                              修改，修订 q+oc^FD?@  
amortisation                                      摊销 hY%} x5ntU  
analytical capacity                             分析能力 3{t[>O;  
analytical procedures                               分析性程序 94dd )/a  
annual financial statements                        年度会计报表，年度财务报表 O CIoY?a  
appendix                                          附录，附表 .{ljhE:   
applicable                                         适用的 _[rQt 8zn  
applicable laws and regulations                 适用的法规 Sy1O;RTn`  
application systems                                  应用系统 Ab/JCZNn  
apply consistently                              一贯地执行，一贯地实施 !9YCuHj!p  
appropriate                                       适当的，合适的； _F`JFMS  
征用，挪用 yEbo`/ ]b  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 &fWC-|  
approval                                    批准，核准 :aaX Y:<  
assertion                                    (会计报表上的)认定；确认 m%[/w wL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cLwnV.  
asset                                                 资产，财产 <fDT/  
asset restructuring                             资产重组 IQtQf_"e1  
assignment of duties                                 职责的划分 EmrkaV-?k  
assistant                                     助理，助理人员 7)[Ve1;/N  
associated company                                 联属公司，联营公司 4lc|~Fj++  
association                                        联合，结合；协会，社团 uM_ww6  
assumption                                       假设，假定 [ 't.x=  
at a given date                                         在某一特定时日 GiM-8y~  
attestation                                         鉴证，公证 M
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attestation service                             鉴证服务 s
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audit adjustment                                审计调整 +^esL9RG:  
audit areas                                        审计领域 SpU|Q1Q/h  
audit conclusion                                审计结论 |te=DCO  
audit effectiveness                             审计效果 hLuv  
audit efficiency                                  审计效率 (>ze{T|  
audit engagement letter                      审计业务约定书 |94o P>d  
audit evidence                                          审计证据 \<`oW>  
audit fee                                    审计费 rb4;@
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audit files                                          审计档案 d_pIB@J  
audit findings                                     审计中发现的事项 Sa9VwVUE  
audit implementation stage                        审计实施阶段 52Lp_
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audit mark                                        审计标识 u*I'c2m  
audit materiality                                 审计重要性 [?9 `x- Q  
audit method                                     审计方法 G,$nq4  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 8UgogNR\  
audit opinion                                     审计意见 i.Y2]1  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 /t7f5mA  
audit planning                                    编制审计计划，制定审计计划，审计计划 g~.#.S ds  
audit planning stage                                  审计计划阶段 aN 07\  
audit procedure                                审计程序 C,eP!_O  
audit programme                               审计程序表，具体审计计划 uHZ4 @w:  
audit report                                       审计报告 #>)z}a]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #|Lsi`]+  
audit report with a qualified opinion                 有保留意见的审计报告 1Hr1Ir<KR  
audit report with an adverse opinion                否定意见的审计报告 snfFRc(RE  
audit report with dual dates                      双重日期审计报告 ~MH^R1=]  
audit reporting stage                                 审计报告阶段 =Hd#"9-  
audit responsibility                                   审计责任 k,=<G,  
audit results                                      审计结果 K/ N{F\  
audit risk                                          审计风险 !i (V.A  
audit sampling                                          审计抽样 V~/-e- 9u  
audit sampling techniques                         审计抽样方法，审计抽样技术 OOXS JE1  
audit strategies                                  审计策略 "h[)5V {  
audit summary                                         审计总结，审计小结 e CN:  
audit team                                         审计小组 B?-w<":!  
audit test                                    审计测试 Ot\[Ya''  
audit trail                                          审计轨迹 %}zkmEY.e  
audit work                                        审计工作 ?K:\WW  
audit working paper                                 审计工作底稿 3fQ`}OcNr  
audited financial statement                        审计会计报表，已审计财务报表 =d ;#Nu-  
Auditing Guidelines (the～)                      审计规范指南 p~8O6h@J  
auditing standards                             审计准则 a5ZXrWv  
audit-oriented working paper                          (审计)业务类工作底稿 P
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authorisation                                     授权 #CI0 G  
authorisation of transaction                       交易的授权 y6d!?M(0U  
availability                                         可获得性 bK0(c1*a[e  
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balance                                      余额；差额；平衡 ]*k ~jY,  
balance sheet                                    资产负债表 XK/l1E3N  
bank                                                 银行 v.C  
bank account                                    银行账户，银行户头 :fL7"\ pf~  
bank statement                                 银行对账单 \C>IVz<O  
barter transaction                              易货交易，以物换物交易 =Jw*T[E  
basis of audit                                    审计依据 A~nqSe  
basis of preparation                                (会计报表的)编制基础 5,^DT15a4P  
book of account                               账目，账簿 d@{12hq  
borrowing                                         借款，贷款，借债 KyVzf(^  
branch                                              分支，分支机构，分店 %regt{  
brought forward                                (账户余额等的)承上年，承上期，承上页 +kYp!00  
budget                                              预算 zo"L9&Hzo  
building                                      建筑物；大楼 juF=ZW%i  
business conditions                                  业务情况，经营情况 }F.k,2  
business licence                               (企业等的)营业执照 Ekq(  
business relation                                业务关系 e/+.^ '{  
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