[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 
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审计词汇英汉对照 y.5mYQA4=[  
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ability to continue as a going concern               持续经营能力 kvv-f9/-  
acceptability                                     可接受性，可接受程度 uF9p:FvN8  
acceptable level of detection risk                     检查风险的可接受水平 EaFd1  
acceptance of engagement                       接受委托 WaF<qhu*  
accepting the engagement for the first time              首次接受委托 u*{hXR-"  
access to asset                                         对资产的接触 jfZ(5Qu3.H  
according to                                     根据，依据，依照 No<2+E!  
account balance                                账户余额 C*Z gjFvB  
account for                                       对……进行会计处理，核算；解释 |f'U_nE#R/  
accounting                                        会计，会计学 /L'm@8  
accounting advisory serve                        会计咨询服务 l/[@1(F  
accounting firm                                 会计师事务所 U2/H,D  
accounting information                      会计信息，会计资料 z,}1K!  
accounting period                             会计期间 -% PUY(  
accounting policies                                   会计政策 kmNY ;b6Y$  
accounting professional bodies                 会计职业组织，会计职业团体 Q[scmP^$^  
accounting records                                   会计记录 }b2U o&][  
accounting responsibility                           会计责任 iyU@|^B"Wa  
accounting service                             会计服务 Pk[f_%0  
accounting standards                                会计准则 EonZvT-D=  
Accounting Standards for Business Enterprises       企业会计准则 f!e8xDfA  
accounting system                             会计系统 p9XHYf72  
accounting treatment                                会计处理 <|k!wfHL  
accuracy                                    准确性，精确性 D}px=?  
additional audit procedures                      追加审计程序 3=@7:4 A  
addressee                                         收件人，收信人 lYv :  
Administration of State-owned Assets  (the～)     国有资产管理局 vTQQd@  
administrative laws and regulations                 行政法规 ?c"No|@+  
adverse impact                                 不利影响，负面影响 t*zve,?}  
adverse opinion                                反对意见 6(B0gBCId  
advisory group                                  咨询组，顾问组 )Ac8'{Tq/  
agency fee                                        代理费，代理费用 9z\q_0&i  
aggregate                                          总计，合计为…… IJxdbuKg  
alternation of document and record                 变造文件和记录 U}MU>kzb  
alternative audit procedures                      替代审计程序，备选审计程序 +`u]LOAyP=  
amend                                              修改，修订 468LVe?0  
amortisation                                      摊销  Usk@{  
analytical capacity                             分析能力 j\q1b:pE  
analytical procedures                               分析性程序 2 W|4
 
annual financial statements                        年度会计报表，年度财务报表 $@Zb]gavt?  
appendix                                          附录，附表 X&MO}  
applicable                                         适用的 g$ ZgR)q  
applicable laws and regulations                 适用的法规 l Vo](#W  
application systems                                  应用系统 1Ls@|  
apply consistently                              一贯地执行，一贯地实施 )9##m
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appropriate                                       适当的，合适的； d"Y9go"
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征用，挪用  UB&ofO  
appropriate authorization                          适当的授权 bPC {4l  
appropriateness of audit evidence                    审计证据的适当性 qc|;qPj   
approval                                    批准，核准 /],:sS7  
assertion                                    (会计报表上的)认定；确认 Y<:%_]]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &qz&@!`  
asset                                                 资产，财产 rl'YyO}2  
asset restructuring                             资产重组 *W y0hnr;]  
assignment of duties                                 职责的划分 s#&jE GBug  
assistant                                     助理，助理人员 I|m fr{  
associated company                                 联属公司，联营公司 ]2QZ47  
association                                        联合，结合；协会，社团 PkF B.  
assumption                                       假设，假定 |Q`}a %  
at a given date                                         在某一特定时日 .^I,C!O#  
attestation                                         鉴证，公证 <5@+:7Dv  
attestation service                             鉴证服务 2U2=ja9:Y  
audit adjustment                                审计调整 &.an-  
audit areas                                        审计领域 (NOAHV0
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audit conclusion                                审计结论 Ooc,R(  
audit effectiveness                             审计效果 tNjb{(eO\h  
audit efficiency                                  审计效率 -9}]J\  
audit engagement letter                      审计业务约定书 z(g4D!  
audit evidence                                          审计证据 Ec8Y}C,{7<  
audit fee                                    审计费 
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audit files                                          审计档案 bd_U%0)pi1  
audit findings                                     审计中发现的事项 !O@qqg(>  
audit implementation stage                        审计实施阶段 $.R$I&U  
audit mark                                        审计标识 -kq=W_  
audit materiality                                 审计重要性 &sR{3pC}  
audit method                                     审计方法 Jh{(xGA  
audit objective                                         审计目标，审计目的 =\J^_g4-l  
audit of financial statements                      会计报表审计，财务报表审计 rs~RKTv-  
audit opinion                                     审计意见 $V]D7kDph*  
audit period                                      被审计期间，被审计年度 {(o\G"\<XY  
audit plan                                          审计计划 F:n(y
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audit planning                                    编制审计计划，制定审计计划，审计计划 QL-((d Z<  
audit planning stage                                  审计计划阶段 j8M}
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audit procedure                                审计程序 $ n`<,;^l  
audit programme                               审计程序表，具体审计计划 \|@]XNSN  
audit report                                       审计报告 {{ R/:-6?@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t#&^ -;  
audit report with a qualified opinion                 有保留意见的审计报告 Q5;Km1(  
audit report with an adverse opinion                否定意见的审计报告 @'?<92A  
audit report with dual dates                      双重日期审计报告 f6PXcV   
audit reporting stage                                 审计报告阶段 6JmS9ho  
audit responsibility                                   审计责任 *1ek w#
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audit results                                      审计结果 W|G(x8  
audit risk                                          审计风险  &e7y
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audit sampling                                          审计抽样 r|fJ~0z  
audit sampling techniques                         审计抽样方法，审计抽样技术 0+P_z(93?  
audit strategies                                  审计策略 /e|`mu%  
audit summary                                         审计总结，审计小结 B*zb0hdo:  
audit team                                         审计小组 <#7}'@  
audit test                                    审计测试 09_3`K.*  
audit trail                                          审计轨迹 )$P!7$C-  
audit work                                        审计工作 Sl:Qq!  
audit working paper                                 审计工作底稿 6>%)qc$i  
audited financial statement                        审计会计报表，已审计财务报表 M< *5Y43  
Auditing Guidelines (the～)                      审计规范指南 4Yt:PN2  
auditing standards                             审计准则 uWG'AmK_#E  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 o83HR[
 
authorisation of transaction                       交易的授权 JZD27[b
 
availability                                         可获得性 ?WG9}R[qE/  
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balance                                      余额；差额；平衡 bo$xonV@y  
balance sheet                                    资产负债表 O#H`/z  
bank                                                 银行 qK:
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bank account                                    银行账户，银行户头 $ZK4Ps -$  
bank statement                                 银行对账单 4^w>An6  
barter transaction                              易货交易，以物换物交易 .7g^w+W  
basis of audit                                    审计依据 Al$"k[-Uin  
basis of preparation                                (会计报表的)编制基础 KB&t31aq  
book of account                               账目，账簿 5[al ^'y  
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 W`eYd|+C  
brought forward                                (账户余额等的)承上年，承上期，承上页 'hVOK(o0  
budget                                              预算 {3$ge  
building                                      建筑物；大楼 7eQ7\, ^H  
business conditions                                  业务情况，经营情况 4L^KR_h/  
business licence                               (企业等的)营业执照 #|A @  
business relation                                业务关系 3+{hO@O  
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