[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 \Ho#[k=y*/  
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审计词汇英汉对照 8k*k  
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ability to continue as a going concern               持续经营能力 $[L)f| l  
acceptability                                     可接受性，可接受程度 N-_| %C-.  
acceptable level of detection risk                     检查风险的可接受水平 >u%[J!Y;;  
acceptance of engagement                       接受委托 ir1RAmt%  
accepting the engagement for the first time              首次接受委托 :7'0:'0$t  
access to asset                                         对资产的接触 ~T{d9yNW1  
according to                                     根据，依据，依照 iI/'!85  
account balance                                账户余额 j2C^1:s@m  
account for                                       对……进行会计处理，核算；解释 %'p|JS  
accounting                                        会计，会计学 yg u?w7  
accounting advisory serve                        会计咨询服务 ' !2  
accounting firm                                 会计师事务所 (kD?},Z  
accounting information                      会计信息，会计资料 p%i .(A  
accounting period                             会计期间 jDkc~Wwa  
accounting policies                                   会计政策 r> D[5B  
accounting professional bodies                 会计职业组织，会计职业团体 \&|w;  
accounting records                                   会计记录 %.r5E2'  
accounting responsibility                           会计责任 g^|_X1{  
accounting service                             会计服务 kK_>*iCMo  
accounting standards                                会计准则 M4$4D?  
Accounting Standards for Business Enterprises       企业会计准则 8~XI7g'5x  
accounting system                             会计系统 2*cKFv{  
accounting treatment                                会计处理 q'U-{~q%  
accuracy                                    准确性，精确性 1OJD\wc  
additional audit procedures                      追加审计程序  MYW 4@#  
addressee                                         收件人，收信人 Wg3WE1V  
Administration of State-owned Assets  (the～)     国有资产管理局 S4AB tKG  
administrative laws and regulations                 行政法规 I n%yMH8  
adverse impact                                 不利影响，负面影响 yW7S }I  
adverse opinion                                反对意见 #'{PYr  
advisory group                                  咨询组，顾问组 PT5ni6  
agency fee                                        代理费，代理费用 "NI>H
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aggregate                                          总计，合计为…… d%|#m)  
alternation of document and record                 变造文件和记录 !t [%'!v  
alternative audit procedures                      替代审计程序，备选审计程序 bJ5z??  
amend                                              修改，修订 I <o4l[--  
amortisation                                      摊销 H0Gp mKYW  
analytical capacity                             分析能力 N4JL.(m){I  
analytical procedures                               分析性程序 za 4B+&JJ  
annual financial statements                        年度会计报表，年度财务报表 )#TJw@dNf^  
appendix                                          附录，附表 $/sZYsN~T  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 J!
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application systems                                  应用系统 a!]QD`   
apply consistently                              一贯地执行，一贯地实施 Q,+*u%/u  
appropriate                                       适当的，合适的； < $/Yw   
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appropriate authorization                          适当的授权 KPvYq?F>4  
appropriateness of audit evidence                    审计证据的适当性 +c2=*IA/  
approval                                    批准，核准 a5g{.:NfO  
assertion                                    (会计报表上的)认定；确认 (E]K)d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YedipYG9;  
asset                                                 资产，财产 W}i$f -K  
asset restructuring                             资产重组 ;eSf4_~  
assignment of duties                                 职责的划分 i!-sbwd7  
assistant                                     助理，助理人员 4BL,/(W] x  
associated company                                 联属公司，联营公司 (N>ew)Ke  
association                                        联合，结合；协会，社团 ]d;/6R+Vs  
assumption                                       假设，假定 z Clm'X/  
at a given date                                         在某一特定时日 YuW\GSV00  
attestation                                         鉴证，公证 aNEy1-/(\  
attestation service                             鉴证服务 xaaxj  
audit adjustment                                审计调整 ]cY'6'}Hz  
audit areas                                        审计领域 aD`e]K ^L  
audit conclusion                                审计结论 ?26[%%  
audit effectiveness                             审计效果 l.'E\3Bo  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 Cjb p-  
audit evidence                                          审计证据 bWzc=03  
audit fee                                    审计费 ^x#RUv  
audit files                                          审计档案 S6:gow(wU  
audit findings                                     审计中发现的事项 tm#y`1-  
audit implementation stage                        审计实施阶段 :fQ*'m,  
audit mark                                        审计标识 #j5^/*XW  
audit materiality                                 审计重要性 @Bwl)G!|  
audit method                                     审计方法 {.)~4.LhQM  
audit objective                                         审计目标，审计目的 #SUq.A  
audit of financial statements                      会计报表审计，财务报表审计 3W WxpTU  
audit opinion                                     审计意见 g9Qxf%}  
audit period                                      被审计期间，被审计年度 90I3_[Ii  
audit plan                                          审计计划 7oSuLo=  
audit planning                                    编制审计计划，制定审计计划，审计计划 =!Cvu.~},  
audit planning stage                                  审计计划阶段 a{6|[aR  
audit procedure                                审计程序 tHo/uW_~I  
audit programme                               审计程序表，具体审计计划 YZJP7nN  
audit report                                       审计报告 u _^=]K;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _!vbX mb  
audit report with a qualified opinion                 有保留意见的审计报告 No+zw%l0E  
audit report with an adverse opinion                否定意见的审计报告 '0?E|B]Cp%  
audit report with dual dates                      双重日期审计报告 +u.L6GcB  
audit reporting stage                                 审计报告阶段 ps J 1J  
audit responsibility                                   审计责任 >b
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audit results                                      审计结果 "61n?Z#,M[  
audit risk                                          审计风险 $~\qoW<  
audit sampling                                          审计抽样 PUo&>   
audit sampling techniques                         审计抽样方法，审计抽样技术 MM7gMAA.mz  
audit strategies                                  审计策略 7dW&|U  
audit summary                                         审计总结，审计小结 [K QZHIe  
audit team                                         审计小组 k9?+9bExXA  
audit test                                    审计测试 W%:zvqg v  
audit trail                                          审计轨迹 j3F=P  
audit work                                        审计工作 o%7yhCY  
audit working paper                                 审计工作底稿 $SgD| 9  
audited financial statement                        审计会计报表，已审计财务报表 +?'acn  
Auditing Guidelines (the～)                      审计规范指南 )9,"~P2[R  
auditing standards                             审计准则 #$QY[rf=6  
audit-oriented working paper                          (审计)业务类工作底稿 2J <Z4Ap  
authorisation                                     授权 KfS^sT  
authorisation of transaction                       交易的授权 ;c}];ZU3G  
availability                                         可获得性 6Z=H>
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balance                                      余额；差额；平衡 D.f=!rT7E7  
balance sheet                                    资产负债表 b@Cvs4  
bank                                                 银行 K.Ir+SB  
bank account                                    银行账户，银行户头 3~'F^=T.Y  
bank statement                                 银行对账单 C I0^eaFs  
barter transaction                              易货交易，以物换物交易 <Z[R08 k  
basis of audit                                    审计依据 06 1=pV$CJ  
basis of preparation                                (会计报表的)编制基础 %m`QnRX?D  
book of account                               账目，账簿 2e=Hjf )  
borrowing                                         借款，贷款，借债 G}*B`m  
branch                                              分支，分支机构，分店 r8$TT\?~  
brought forward                                (账户余额等的)承上年，承上期，承上页 RPQ)0.O7  
budget                                              预算 .(ir2g  
building                                      建筑物；大楼 [5-5tipvWp  
business conditions                                  业务情况，经营情况 +J9lD`z  
business licence                               (企业等的)营业执照 %cL:*D4oz  
business relation                                业务关系 ^DOcw@Z6HC  
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