[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 4AG&z,[  
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审计词汇英汉对照 ;NvhL|R  
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ability to continue as a going concern               持续经营能力 P^o
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acceptability                                     可接受性，可接受程度 }&'yt97+  
acceptable level of detection risk                     检查风险的可接受水平 7D9h;gsP  
acceptance of engagement                       接受委托 tL|L"t_5x  
accepting the engagement for the first time              首次接受委托 ~h~r]tV*+  
access to asset                                         对资产的接触 Tk2&{S"  
according to                                     根据，依据，依照 '<U[;H9\  
account balance                                账户余额 .*clY  
account for                                       对……进行会计处理，核算；解释 [j
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accounting                                        会计，会计学 [jG uO%  
accounting advisory serve                        会计咨询服务 a'L7y%  
accounting firm                                 会计师事务所 o 2$<>1^  
accounting information                      会计信息，会计资料 j+ T\c2d  
accounting period                             会计期间 LXOF
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accounting policies                                   会计政策 0[3tW[j  
accounting professional bodies                 会计职业组织，会计职业团体 d&3I>E $UP  
accounting records                                   会计记录 (kD?},Z  
accounting responsibility                           会计责任 wMR[*I/  
accounting service                             会计服务 `;8u
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accounting standards                                会计准则 Y7IlqC`i  
Accounting Standards for Business Enterprises       企业会计准则 %.r5E2'  
accounting system                             会计系统 9Y*VzQE  
accounting treatment                                会计处理 =V4_DJ(&  
accuracy                                    准确性，精确性 z8rh*Rfxd  
additional audit procedures                      追加审计程序 TBLk+AR  
addressee                                         收件人，收信人 wNlV_  
Administration of State-owned Assets  (the～)     国有资产管理局 |Z +E( F  
administrative laws and regulations                 行政法规 ::h02,y;1%  
adverse impact                                 不利影响，负面影响 vU=k8  
adverse opinion                                反对意见 j^R~ Lt4  
advisory group                                  咨询组，顾问组 rea}Uq+po  
agency fee                                        代理费，代理费用 OW5|oG  
aggregate                                          总计，合计为…… {:q9:  
alternation of document and record                 变造文件和记录 laIC }!  
alternative audit procedures                      替代审计程序，备选审计程序 fn"jYSy  
amend                                              修改，修订 ?&t|?@  
amortisation                                      摊销 )a2m<"  
analytical capacity                             分析能力 41_sSqq;^  
analytical procedures                               分析性程序 #._6lESK  
annual financial statements                        年度会计报表，年度财务报表 pJ@DHj2@  
appendix                                          附录，附表 rD)v%vvr&`  
applicable                                         适用的 ,)\5O0 D6  
applicable laws and regulations                 适用的法规 ry<}DK<u  
application systems                                  应用系统 #esu@kMU`  
apply consistently                              一贯地执行，一贯地实施 X0J]6|du.  
appropriate                                       适当的，合适的； n"VE!`B  
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appropriate authorization                          适当的授权 '%/u103{e  
appropriateness of audit evidence                    审计证据的适当性 D +%k1  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 Z.#glmw^=R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rG'k<X~7  
asset                                                 资产，财产 loVvr"&g  
asset restructuring                             资产重组 V?pO~qo  
assignment of duties                                 职责的划分 %b'VEd7  
assistant                                     助理，助理人员 [A/+tv  
associated company                                 联属公司，联营公司 Z["nY&.sI  
association                                        联合，结合；协会，社团 LR?#H)$  
assumption                                       假设，假定 4BL,/(W] x  
at a given date                                         在某一特定时日 BY2txLLB  
attestation                                         鉴证，公证 PL2Q!i`[o  
attestation service                             鉴证服务 D
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audit adjustment                                审计调整 iPL'JVPZ  
audit areas                                        审计领域 n\NDi22  
audit conclusion                                审计结论 `v+O5  
audit effectiveness                             审计效果 wAwH8xLU  
audit efficiency                                  审计效率 u>Kvub  
audit engagement letter                      审计业务约定书 p%qL0   
audit evidence                                          审计证据 !ZcALtq  
audit fee                                    审计费 WmBnc#>gK  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 /9^0YC;Y*  
audit implementation stage                        审计实施阶段 JO$]t|I  
audit mark                                        审计标识 #j5^/*XW  
audit materiality                                 审计重要性 AxQ/  
audit method                                     审计方法 OnJSu
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audit objective                                         审计目标，审计目的 R')GQ.yYq  
audit of financial statements                      会计报表审计，财务报表审计 O&RHCR-
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audit opinion                                     审计意见 n8ya$bc  
audit period                                      被审计期间，被审计年度 ^IZ0M1&W;  
audit plan                                          审计计划 mT$tAwzTC{  
audit planning                                    编制审计计划，制定审计计划，审计计划 enepAu-="p  
audit planning stage                                  审计计划阶段 l3$?eGGM  
audit procedure                                审计程序 q.tL'  
audit programme                               审计程序表，具体审计计划 akoKx)(<  
audit report                                       审计报告 'vClZGQ1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aM1JG$+7G  
audit report with a qualified opinion                 有保留意见的审计报告 wBGxJ\+M  
audit report with an adverse opinion                否定意见的审计报告 4r!40^:2  
audit report with dual dates                      双重日期审计报告 |"*:ZSj  
audit reporting stage                                 审计报告阶段 Ct33S+y  
audit responsibility                                   审计责任 id9T[^h  
audit results                                      审计结果 ,4$J|^T&  
audit risk                                          审计风险 HAdm,   
audit sampling                                          审计抽样 >b
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audit sampling techniques                         审计抽样方法，审计抽样技术 mw%_yDZ{  
audit strategies                                  审计策略 sbIhg/:ok  
audit summary                                         审计总结，审计小结 0pz X!f1~  
audit team                                         审计小组 >FhBl\oIi  
audit test                                    审计测试 q+Q)IVaU81  
audit trail                                          审计轨迹 4x>e7Kf  
audit work                                        审计工作 .U {JI\  
audit working paper                                 审计工作底稿 (9%%^s]uPT  
audited financial statement                        审计会计报表，已审计财务报表 zYJx oC{  
Auditing Guidelines (the～)                      审计规范指南 9(]j e4Cn  
auditing standards                             审计准则 <:o><f+  
audit-oriented working paper                          (审计)业务类工作底稿 GT0'bge  
authorisation                                     授权 w+D5a VJ  
authorisation of transaction                       交易的授权 YiMecu  
availability                                         可获得性 {S~$\4vC!  
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balance                                      余额；差额；平衡 #d(r^U#I  
balance sheet                                    资产负债表 EeJ]> 1  
bank                                                 银行 6dlPS{H#U  
bank account                                    银行账户，银行户头 [V~bo/n  
bank statement                                 银行对账单 7Kjq1zl;  
barter transaction                              易货交易，以物换物交易 K.Ir+SB  
basis of audit                                    审计依据 3~'F^=T.Y  
basis of preparation                                (会计报表的)编制基础 4v$AM8/o  
book of account                               账目，账簿 HB:i0m2fJW  
borrowing                                         借款，贷款，借债 *4E,|IJ  
branch                                              分支，分支机构，分店 BO|Jrr>  
brought forward                                (账户余额等的)承上年，承上期，承上页 N<WFe5  
budget                                              预算 >i<-rO>kN  
building                                      建筑物；大楼 +UtK2<^:o  
business conditions                                  业务情况，经营情况 tp
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business licence                               (企业等的)营业执照 ,)G,[ih  
business relation                                业务关系 *WG} K?"/  
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