[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 rG?>
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审计词汇英汉对照 MRU7W4W-~/  
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ability to continue as a going concern               持续经营能力 |+ N5z  
acceptability                                     可接受性，可接受程度 (mxT2"fC  
acceptable level of detection risk                     检查风险的可接受水平 q'pK,uNW  
acceptance of engagement                       接受委托 OY[e.N t&  
accepting the engagement for the first time              首次接受委托 ?!qY,9lhH  
access to asset                                         对资产的接触 '=][ J_
 
according to                                     根据，依据，依照 Y@'8[]=0  
account balance                                账户余额 L@=3dp!\Cu  
account for                                       对……进行会计处理，核算；解释 A!1
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accounting                                        会计，会计学 oYWR')8g  
accounting advisory serve                        会计咨询服务 9rh}1eo7  
accounting firm                                 会计师事务所 %;#^l+UB  
accounting information                      会计信息，会计资料 CJ}5T]WZ  
accounting period                             会计期间 6TP7b|  
accounting policies                                   会计政策 $d?.2Kg  
accounting professional bodies                 会计职业组织，会计职业团体 9@Cv5L?p\  
accounting records                                   会计记录 d1[ZHio2c?  
accounting responsibility                           会计责任 8[6o (  
accounting service                             会计服务 SkU9ON  
accounting standards                                会计准则 j,]Y$B  
Accounting Standards for Business Enterprises       企业会计准则 ">?vir^  
accounting system                             会计系统 /VG2.:  
accounting treatment                                会计处理 Fl(T\-Eu  
accuracy                                    准确性，精确性 hy|b6wF&  
additional audit procedures                      追加审计程序 e<r,&U$  
addressee                                         收件人，收信人 w3jO6*_ M  
Administration of State-owned Assets  (the～)     国有资产管理局 =B.F;40  
administrative laws and regulations                 行政法规 I%urz!CNE*  
adverse impact                                 不利影响，负面影响 /dnCwFXf  
adverse opinion                                反对意见 ;#Q%j%J  
advisory group                                  咨询组，顾问组 hMtf.3S7c  
agency fee                                        代理费，代理费用 arf8xqR-U]  
aggregate                                          总计，合计为…… b86}% FM  
alternation of document and record                 变造文件和记录 I}R0q  
alternative audit procedures                      替代审计程序，备选审计程序 nB .
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amend                                              修改，修订 o6$4/I  
amortisation                                      摊销 o.I6ulY8  
analytical capacity                             分析能力 )=Jk@yj8x  
analytical procedures                               分析性程序 ']+Uu'a  
annual financial statements                        年度会计报表，年度财务报表 ->N8#XH2=  
appendix                                          附录，附表 /hO1QT}xd  
applicable                                         适用的 + nF'a(  
applicable laws and regulations                 适用的法规 oY, %Iq  
application systems                                  应用系统 u{L!n$D7  
apply consistently                              一贯地执行，一贯地实施 d^`?ed\1  
appropriate                                       适当的，合适的； @V!r"Bkg.  
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appropriate authorization                          适当的授权 m)oJFF  
appropriateness of audit evidence                    审计证据的适当性 4WK3.6GN  
approval                                    批准，核准 7F'`CleU  
assertion                                    (会计报表上的)认定；确认 f7}*X|_Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jmeRrnC}  
asset                                                 资产，财产 c%qv9  
asset restructuring                             资产重组 PdvqDa8  
assignment of duties                                 职责的划分 Q%f|~Kl-hd  
assistant                                     助理，助理人员 M8u<qj&<O  
associated company                                 联属公司，联营公司 9YBv|A  
association                                        联合，结合；协会，社团 aFLO{tr`  
assumption                                       假设，假定 ]~3U  
at a given date                                         在某一特定时日 1x,tu}<u^  
attestation                                         鉴证，公证 a`0=AQ  
attestation service                             鉴证服务 ,GgAsj
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audit adjustment                                审计调整 gmm.{%1_I;  
audit areas                                        审计领域  O]m+u  
audit conclusion                                审计结论 Ox-|JJ=  
audit effectiveness                             审计效果 12+>5BA  
audit efficiency                                  审计效率 ?C/Te)  
audit engagement letter                      审计业务约定书 `[n("7,  
audit evidence                                          审计证据 Y&K;l_  
audit fee                                    审计费 h*<P$t  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 &>Vfa  
audit implementation stage                        审计实施阶段 t N2Md}@e  
audit mark                                        审计标识 R,Vd.-5M  
audit materiality                                 审计重要性 OiP!vn}k  
audit method                                     审计方法 +j4"!:N}B  
audit objective                                         审计目标，审计目的 {.?/)  
audit of financial statements                      会计报表审计，财务报表审计 x_dy~(*  
audit opinion                                     审计意见 (V HL{rj  
audit period                                      被审计期间，被审计年度 jfqopiSi  
audit plan                                          审计计划 /QJ? bD#a  
audit planning                                    编制审计计划，制定审计计划，审计计划 &kpwo )  
audit planning stage                                  审计计划阶段 J:\|Nc?  
audit procedure                                审计程序 -bU oCF0  
audit programme                               审计程序表，具体审计计划 |*0<M(YXN  
audit report                                       审计报告 Y
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 g"> {9YE  
audit report with a qualified opinion                 有保留意见的审计报告 aVd,xl  
audit report with an adverse opinion                否定意见的审计报告 ziCHjqT  
audit report with dual dates                      双重日期审计报告 aT$9;  
audit reporting stage                                 审计报告阶段 .>IhN 5  
audit responsibility                                   审计责任 wg]j+r@  
audit results                                      审计结果 GF^071]G  
audit risk                                          审计风险 ,9o"43D:a|  
audit sampling                                          审计抽样 ok4@N @  
audit sampling techniques                         审计抽样方法，审计抽样技术 }7.PH'.8  
audit strategies                                  审计策略 d:U9pC$  
audit summary                                         审计总结，审计小结 GHeVp/u  
audit team                                         审计小组 #*(td<Cp  
audit test                                    审计测试 $+I;oHWI  
audit trail                                          审计轨迹 E0?iXSJ  
audit work                                        审计工作 a0ObBe'
  
audit working paper                                 审计工作底稿 UTH_^HAN#G  
audited financial statement                        审计会计报表，已审计财务报表 " _ka<R..  
Auditing Guidelines (the～)                      审计规范指南  pn5Q5xc  
auditing standards                             审计准则 5)MS~ii  
audit-oriented working paper                          (审计)业务类工作底稿 "PpN0Rr  
authorisation                                     授权 <>aw 1WM+  
authorisation of transaction                       交易的授权 7 !JQB
 
availability                                         可获得性 *N<&GH(j  
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balance                                      余额；差额；平衡 q*7VqB  
balance sheet                                    资产负债表 ] A+?EE2/  
bank                                                 银行 A'&K/)Z  
bank account                                    银行账户，银行户头 @("a.;1#o  
bank statement                                 银行对账单  _ "VkGG  
barter transaction                              易货交易，以物换物交易 4Q6mo/=H  
basis of audit                                    审计依据 &?yZv{  
basis of preparation                                (会计报表的)编制基础 L=sYLC6d  
book of account                               账目，账簿 K%RxwM  
borrowing                                         借款，贷款，借债  V N\W]jT  
branch                                              分支，分支机构，分店 Nqa&_5"  
brought forward                                (账户余额等的)承上年，承上期，承上页 !*%WuyCgr4  
budget                                              预算 /VN f{p  
building                                      建筑物；大楼 <,e+ kL {  
business conditions                                  业务情况，经营情况 U5.LDv;  
business licence                               (企业等的)营业执照 0p}D(m2B  
business relation                                业务关系 YLzx<~E4a  
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