[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 >0"+4<72  
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审计词汇英汉对照 r-:Uz\gM  
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ability to continue as a going concern               持续经营能力 'FDef#P<  
acceptability                                     可接受性，可接受程度 v%q0OX>9X"  
acceptable level of detection risk                     检查风险的可接受水平 tCdqh- 
 
acceptance of engagement                       接受委托 E{|W(z,  
accepting the engagement for the first time              首次接受委托 Q)IKOt;N]  
access to asset                                         对资产的接触 8P|D13- Q  
according to                                     根据，依据，依照 3f,hw5R  
account balance                                账户余额 \--8lH -K  
account for                                       对……进行会计处理，核算；解释 "'t0h{Wr8  
accounting                                        会计，会计学 <ZNzVnVA  
accounting advisory serve                        会计咨询服务 dw*_(ys  
accounting firm                                 会计师事务所 !O<)\)|g  
accounting information                      会计信息，会计资料 Le\?+h42>  
accounting period                             会计期间 E"5*Ei)^3  
accounting policies                                   会计政策 CL U
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accounting professional bodies                 会计职业组织，会计职业团体 Fvbh\m ~  
accounting records                                   会计记录 JU)dr4S?  
accounting responsibility                           会计责任 |aVn&qK  
accounting service                             会计服务 (jAg_$6  
accounting standards                                会计准则 ee^{hQi  
Accounting Standards for Business Enterprises       企业会计准则 $42{HFGq  
accounting system                             会计系统 "$YJX1u3  
accounting treatment                                会计处理 9po3m]|zy  
accuracy                                    准确性，精确性 TA4!$7b$  
additional audit procedures                      追加审计程序 /w}u3|L$  
addressee                                         收件人，收信人 _sTROd)Vh  
Administration of State-owned Assets  (the～)     国有资产管理局 bcE._9@@  
administrative laws and regulations                 行政法规 sM `DL  
adverse impact                                 不利影响，负面影响 ;EP :
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adverse opinion                                反对意见 9-fLz? J  
advisory group                                  咨询组，顾问组 E
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agency fee                                        代理费，代理费用 pC@{DW;V6R  
aggregate                                          总计，合计为…… ?gt l)q  
alternation of document and record                 变造文件和记录 -#N.X_F  
alternative audit procedures                      替代审计程序，备选审计程序 DK:o]~n  
amend                                              修改，修订 Na]:_K5Dp  
amortisation                                      摊销 <h:x=  
analytical capacity                             分析能力 X:nN0p #  
analytical procedures                               分析性程序 mc? Vq  
annual financial statements                        年度会计报表，年度财务报表 Yfzl%wc  
appendix                                          附录，附表 b?tB(if !I  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 $#9;)8J  
application systems                                  应用系统 ',JinE95  
apply consistently                              一贯地执行，一贯地实施 CTq&-l:f  
appropriate                                       适当的，合适的； h7 lDHIQf  
征用，挪用 *V8<:OG|e  
appropriate authorization                          适当的授权 gc-@"wI?  
appropriateness of audit evidence                    审计证据的适当性 vunHNHltW0  
approval                                    批准，核准 (ROY?5 @c  
assertion                                    (会计报表上的)认定；确认 $QLcH;+7t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 __G?0*3G  
asset                                                 资产，财产 F%@aB<Nu  
asset restructuring                             资产重组 Bg x'9p/  
assignment of duties                                 职责的划分 TJ6*t!'*X  
assistant                                     助理，助理人员 K8GP@yD]M  
associated company                                 联属公司，联营公司 ) l:[^$=,  
association                                        联合，结合；协会，社团 QI'Oz{vE  
assumption                                       假设，假定 EyJJ0  
at a given date                                         在某一特定时日 keL&b/@  
attestation                                         鉴证，公证 0"  
attestation service                             鉴证服务 s(/;U2"e  
audit adjustment                                审计调整 oAODp!_c  
audit areas                                        审计领域 v3~?;f,l  
audit conclusion                                审计结论 lrlgz[  
audit effectiveness                             审计效果 P}n_IV*@  
audit efficiency                                  审计效率 ib#KpEk  
audit engagement letter                      审计业务约定书 -*Xa3/kQ  
audit evidence                                          审计证据 Ezc?#<+7  
audit fee                                    审计费 )rxX+k+b/  
audit files                                          审计档案 cQy2"vtU  
audit findings                                     审计中发现的事项 7)`nD<j5  
audit implementation stage                        审计实施阶段 gmw|H?]  
audit mark                                        审计标识 ~=M7 3U#  
audit materiality                                 审计重要性 iT3BF"ZqBO  
audit method                                     审计方法 PUp6Q;AdQ  
audit objective                                         审计目标，审计目的 % Nlt H/I  
audit of financial statements                      会计报表审计，财务报表审计 n8~N$tDU  
audit opinion                                     审计意见 riY~%9iV'  
audit period                                      被审计期间，被审计年度 AG`L64B  
audit plan                                          审计计划 4&<oFW\r  
audit planning                                    编制审计计划，制定审计计划，审计计划 )~)J?l3{  
audit planning stage                                  审计计划阶段 _.tVSVp  
audit procedure                                审计程序 Rr&h!YMb  
audit programme                               审计程序表，具体审计计划 >E;uU[v)I  
audit report                                       审计报告 h7G"G"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #+Ir>GU  
audit report with a qualified opinion                 有保留意见的审计报告 6m*QX+  
audit report with an adverse opinion                否定意见的审计报告 Y,<{vLEC  
audit report with dual dates                      双重日期审计报告 j4gF; -m<  
audit reporting stage                                 审计报告阶段 nLbFg0?+t  
audit responsibility                                   审计责任 Xv ]W(f1  
audit results                                      审计结果 4VJ-,Z  
audit risk                                          审计风险 I&#| w"/"U  
audit sampling                                          审计抽样 DR5\45v  
audit sampling techniques                         审计抽样方法，审计抽样技术 kbX8$xTM  
audit strategies                                  审计策略 k:t]s_`<  
audit summary                                         审计总结，审计小结 6tgt>\y  
audit team                                         审计小组 oK6tTK  
audit test                                    审计测试 Q{sH3Y#l  
audit trail                                          审计轨迹 e24WW^S  
audit work                                        审计工作 6M @[B|Q(  
audit working paper                                 审计工作底稿 T0wW<_jh  
audited financial statement                        审计会计报表，已审计财务报表 W9 GxXPA  
Auditing Guidelines (the～)                      审计规范指南 k+# %DK  
auditing standards                             审计准则 \=VtHu92=  
audit-oriented working paper                          (审计)业务类工作底稿 c69C  
authorisation                                     授权 b|l:fT?&  
authorisation of transaction                       交易的授权 :3v}kLO7|  
availability                                         可获得性 &FMc?wq  
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balance                                      余额；差额；平衡 @K  &GJ  
balance sheet                                    资产负债表 M8MRoA6F  
bank                                                 银行 ZQ4p(6a  
bank account                                    银行账户，银行户头 Z3"%`*Tmq-  
bank statement                                 银行对账单 q<xCb%#Jl  
barter transaction                              易货交易，以物换物交易 [_R~%Yh+'E  
basis of audit                                    审计依据 [ L3=x;U  
basis of preparation                                (会计报表的)编制基础 -u6bAQ  
book of account                               账目，账簿 >N^Jj:~l  
borrowing                                         借款，贷款，借债 ~Z\8UsVN  
branch                                              分支，分支机构，分店 q(  
brought forward                                (账户余额等的)承上年，承上期，承上页 "%`1]Fr  
budget                                              预算 b6cBg  
building                                      建筑物；大楼 yZ0-wI  
business conditions                                  业务情况，经营情况 w$3,A$8  
business licence                               (企业等的)营业执照 hQ,ch[j'  
business relation                                业务关系  Uf:`  
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