[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 sh8(+hg  
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审计词汇英汉对照 %c,CfhEV%&  
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ability to continue as a going concern               持续经营能力 s$;IR c5!6  
acceptability                                     可接受性，可接受程度 t%>x}b"2T  
acceptable level of detection risk                     检查风险的可接受水平 G,b1u"  
acceptance of engagement                       接受委托 9]TvLh3  
accepting the engagement for the first time              首次接受委托 ,4z?9@wQ  
access to asset                                         对资产的接触 Yo#F;s7  
according to                                     根据，依据，依照 9k>=y n  
account balance                                账户余额 I`}<1~ue  
account for                                       对……进行会计处理，核算；解释  <E&"]  
accounting                                        会计，会计学 ; +E@h=?  
accounting advisory serve                        会计咨询服务 Ty>g:#bogI  
accounting firm                                 会计师事务所 Zr@
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accounting information                      会计信息，会计资料 B[Fuyy?  
accounting period                             会计期间 B3
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accounting policies                                   会计政策 6J%+pt[tu  
accounting professional bodies                 会计职业组织，会计职业团体 z;EnAy{9  
accounting records                                   会计记录 .Qeml4(`3  
accounting responsibility                           会计责任 dd%-bI^  
accounting service                             会计服务 2M d'<.  
accounting standards                                会计准则 7Y(ySW  
Accounting Standards for Business Enterprises       企业会计准则 ( KxL*gB  
accounting system                             会计系统 ) <1}`9G  
accounting treatment                                会计处理 Ev;o cb,  
accuracy                                    准确性，精确性 a0ze7F<(  
additional audit procedures                      追加审计程序 A/"p PO  
addressee                                         收件人，收信人 U1^R+ *yp  
Administration of State-owned Assets  (the～)     国有资产管理局 *!y.!v*  
administrative laws and regulations                 行政法规 R9z^=QKcH  
adverse impact                                 不利影响，负面影响 r'ydjy  
adverse opinion                                反对意见 \LS+.bp%  
advisory group                                  咨询组，顾问组 [#R<Z+c  
agency fee                                        代理费，代理费用 )pXw 3Fo  
aggregate                                          总计，合计为…… = A !;`G  
alternation of document and record                 变造文件和记录 b(~ gQM  
alternative audit procedures                      替代审计程序，备选审计程序 rpT{0>5  
amend                                              修改，修订 |O]oX[~  
amortisation                                      摊销 jHx<}<  
analytical capacity                             分析能力 Uwqm?]  
analytical procedures                               分析性程序 3yAzt*dZ  
annual financial statements                        年度会计报表，年度财务报表 O$=)  
appendix                                          附录，附表 pMX#!wb  
applicable                                         适用的 Bu$GCSrX  
applicable laws and regulations                 适用的法规 4;ig5'U,  
application systems                                  应用系统 k&1~y W  
apply consistently                              一贯地执行，一贯地实施 *?+maK{5+  
appropriate                                       适当的，合适的； KD~F5aS`[  
征用，挪用 jF\J+:5M  
appropriate authorization                          适当的授权 \k|ZbCWg  
appropriateness of audit evidence                    审计证据的适当性 e1RtoNF^  
approval                                    批准，核准 t*)-p:29h  
assertion                                    (会计报表上的)认定；确认 ,SAS\!hsE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Vhww- A  
asset                                                 资产，财产 h,V#V1>Hu  
asset restructuring                             资产重组 TvWhy`RQ  
assignment of duties                                 职责的划分 <Z
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assistant                                     助理，助理人员 6tbH(  
associated company                                 联属公司，联营公司 $W8  
association                                        联合，结合；协会，社团 M#qZ0JT4  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 66%#$WH#  
attestation                                         鉴证，公证 w%1B_PyDg  
attestation service                             鉴证服务 swVq%]')"  
audit adjustment                                审计调整 %
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audit areas                                        审计领域 GGs3r;(t  
audit conclusion                                审计结论 oWpy^=D_  
audit effectiveness                             审计效果 9k^;]jE  
audit efficiency                                  审计效率 ud`.}H~aB  
audit engagement letter                      审计业务约定书 q*ZjOqj  
audit evidence                                          审计证据 }q(IKH\&  
audit fee                                    审计费 |400N +MK  
audit files                                          审计档案 OX?9 3AlG  
audit findings                                     审计中发现的事项 v5t`?+e  
audit implementation stage                        审计实施阶段 [PrR30:  
audit mark                                        审计标识 x c-= ;|s  
audit materiality                                 审计重要性 Wv"[,5 Z13  
audit method                                     审计方法 Y1 i!  
audit objective                                         审计目标，审计目的 6!i0ioZzi0  
audit of financial statements                      会计报表审计，财务报表审计 t?v0yl
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audit opinion                                     审计意见 3Nh;^  
audit period                                      被审计期间，被审计年度 fwIZr~l  
audit plan                                          审计计划 }b YiyG\  
audit planning                                    编制审计计划，制定审计计划，审计计划 cmu5KeH  
audit planning stage                                  审计计划阶段 I/GZ  
audit procedure                                审计程序 N L]:<FG  
audit programme                               审计程序表，具体审计计划 mV;Egm{A\  
audit report                                       审计报告 ;1cX|N=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8jjJ/Mz`  
audit report with a qualified opinion                 有保留意见的审计报告 oS$&jd  
audit report with an adverse opinion                否定意见的审计报告 E<a~ `e  
audit report with dual dates                      双重日期审计报告 j~"X`:=  
audit reporting stage                                 审计报告阶段 <9/oqp{C 4  
audit responsibility                                   审计责任 5jg^ 12EP  
audit results                                      审计结果 mB#`{|1[  
audit risk                                          审计风险 -)?~5 Z   
audit sampling                                          审计抽样 }_M.-Xm  
audit sampling techniques                         审计抽样方法，审计抽样技术 -?!Z/#i4  
audit strategies                                  审计策略 FI~)ZhE)]  
audit summary                                         审计总结，审计小结 ha'oLm#  
audit team                                         审计小组 +iwNM+K/gQ  
audit test                                    审计测试 ,KIa+&vJW@  
audit trail                                          审计轨迹 + &b`QcH<  
audit work                                        审计工作 1(!!EcU_  
audit working paper                                 审计工作底稿 ^<<( }3  
audited financial statement                        审计会计报表，已审计财务报表 0pu])[P]_[  
Auditing Guidelines (the～)                      审计规范指南 .d9VV&  
auditing standards                             审计准则 ^?toTU   
audit-oriented working paper                          (审计)业务类工作底稿 S
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authorisation                                     授权 A A<9XC  
authorisation of transaction                       交易的授权 @dJ
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availability                                         可获得性 eF}Q8]da  
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balance                                      余额；差额；平衡 :H\6wJ  
balance sheet                                    资产负债表 Os8]iNvW\  
bank                                                 银行 S_6`.@B}  
bank account                                    银行账户，银行户头 pp#Kb 2*  
bank statement                                 银行对账单 +&a2 aEXF  
barter transaction                              易货交易，以物换物交易 OV>T}Fq  
basis of audit                                    审计依据 XT= #+  
basis of preparation                                (会计报表的)编制基础 ^$_ifkkLz  
book of account                               账目，账簿 n`68<ybl5  
borrowing                                         借款，贷款，借债 ; ZL<7tLDb  
branch                                              分支，分支机构，分店 Cz?N[dhh  
brought forward                                (账户余额等的)承上年，承上期，承上页 $}OU~d1q  
budget                                              预算 Q_6./.GQ  
building                                      建筑物；大楼 BaiC;&(   
business conditions                                  业务情况，经营情况 klUx
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business licence                               (企业等的)营业执照 1w+&Y;d|  
business relation                                业务关系 h:#  
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