[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 1mVVPt^6  
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审计词汇英汉对照 TFYTvUn  
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ability to continue as a going concern               持续经营能力 =Wk/q_.  
acceptability                                     可接受性，可接受程度 #W%)$k
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acceptable level of detection risk                     检查风险的可接受水平 6;[/9  
acceptance of engagement                       接受委托 =e!l=d|/  
accepting the engagement for the first time              首次接受委托 H9san5{  
access to asset                                         对资产的接触 uJam $
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according to                                     根据，依据，依照 G>w?9:V}  
account balance                                账户余额 ]dbSa1?  
account for                                       对……进行会计处理，核算；解释 l/png:  
accounting                                        会计，会计学 0oj{e9h  
accounting advisory serve                        会计咨询服务 !H1tBg]5  
accounting firm                                 会计师事务所 'uKkl(==%  
accounting information                      会计信息，会计资料 pgd8`$(Q  
accounting period                             会计期间 {s8U7rmML  
accounting policies                                   会计政策 T4~`e_  
accounting professional bodies                 会计职业组织，会计职业团体 Y%0d\
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accounting records                                   会计记录 %`?;V;{=  
accounting responsibility                           会计责任 )o9Q5Lq  
accounting service                             会计服务 PwB g  
accounting standards                                会计准则 "\/^/vn?  
Accounting Standards for Business Enterprises       企业会计准则 )b&- 3$?  
accounting system                             会计系统 5`E`Kb+@  
accounting treatment                                会计处理 45+%K@@ x  
accuracy                                    准确性，精确性 /j' B\,  
additional audit procedures                      追加审计程序 gM3]%L_
 
addressee                                         收件人，收信人 Ob8B  
Administration of State-owned Assets  (the～)     国有资产管理局 6 tc:A5mK  
administrative laws and regulations                 行政法规 )Ab6!"'  
adverse impact                                 不利影响，负面影响 ```d:f  
adverse opinion                                反对意见 `D)Lzm R  
advisory group                                  咨询组，顾问组 1@%B?  
agency fee                                        代理费，代理费用 i>Fvmw  
aggregate                                          总计，合计为…… v0Ai!#  
alternation of document and record                 变造文件和记录 1^L`)Up  
alternative audit procedures                      替代审计程序，备选审计程序 \+iu@C
  
amend                                              修改，修订 ms}f>f=  
amortisation                                      摊销 [Y$5zeA  
analytical capacity                             分析能力 ?L@@;tt  
analytical procedures                               分析性程序 ?Ml%$z@b?  
annual financial statements                        年度会计报表，年度财务报表 OQ(D5GR:4  
appendix                                          附录，附表 @n7t?9Bx  
applicable                                         适用的 Z6Nj<2u2  
applicable laws and regulations                 适用的法规 iUIy,Y  
application systems                                  应用系统 hhpv\1h#  
apply consistently                              一贯地执行，一贯地实施 I(]BM Mj  
appropriate                                       适当的，合适的； b4Cfd?'  
征用，挪用 ieo|%N{'  
appropriate authorization                          适当的授权 jow7t\wk  
appropriateness of audit evidence                    审计证据的适当性 $s-9|Lbs`  
approval                                    批准，核准 <t{?7_ 8  
assertion                                    (会计报表上的)认定；确认 4l&"]9D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6ORY`Pe7P|  
asset                                                 资产，财产 =2 &hQd   
asset restructuring                             资产重组 g4:VR:o
  
assignment of duties                                 职责的划分 e=t<H"&  
assistant                                     助理，助理人员 Mo}H_8y  
associated company                                 联属公司，联营公司 B(j02<-  
association                                        联合，结合；协会，社团 FXx.$W  
assumption                                       假设，假定 {ITv&5?>  
at a given date                                         在某一特定时日 {r={#mO;p  
attestation                                         鉴证，公证 A7k'K4  
attestation service                             鉴证服务 $ph0ag+  
audit adjustment                                审计调整 YC]PN5[1!  
audit areas                                        审计领域 E'5Ajtw;  
audit conclusion                                审计结论 2Co@+I[,4&  
audit effectiveness                             审计效果 Y4mC_4EU  
audit efficiency                                  审计效率 }A{_L6qx  
audit engagement letter                      审计业务约定书 ?ork^4 $s  
audit evidence                                          审计证据 [6D>f?z  
audit fee                                    审计费 3p=vz'  
audit files                                          审计档案 fNkuX-om  
audit findings                                     审计中发现的事项 e:N7BZl'c9  
audit implementation stage                        审计实施阶段 [2Iau1<@  
audit mark                                        审计标识 K~c^*;F  
audit materiality                                 审计重要性 /7bw: h;  
audit method                                     审计方法 9Z&?R++?  
audit objective                                         审计目标，审计目的 YgCc|W3{  
audit of financial statements                      会计报表审计，财务报表审计 (NX)oP  
audit opinion                                     审计意见 3b Wum  
audit period                                      被审计期间，被审计年度 P7z:3o.  
audit plan                                          审计计划 z@zD .   
audit planning                                    编制审计计划，制定审计计划，审计计划 3&es]1b  
audit planning stage                                  审计计划阶段 /H')~!Yz  
audit procedure                                审计程序 Bn\l'T  
audit programme                               审计程序表，具体审计计划 eY T8$  
audit report                                       审计报告 y-'" >  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D%-{q>F!gf  
audit report with a qualified opinion                 有保留意见的审计报告 Vo%Yf9C  
audit report with an adverse opinion                否定意见的审计报告 xw?CMA  
audit report with dual dates                      双重日期审计报告 EYG"49 c  
audit reporting stage                                 审计报告阶段 /I`3dWL  
audit responsibility                                   审计责任 \M9h&I\7  
audit results                                      审计结果
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audit risk                                          审计风险 o,CBA;{P  
audit sampling                                          审计抽样 dY8(nQG  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q uB+vL  
audit strategies                                  审计策略 Q:mZ" i5  
audit summary                                         审计总结，审计小结 c4\C[$   
audit team                                         审计小组 RcQ>eZHl  
audit test                                    审计测试 [g#s&bF  
audit trail                                          审计轨迹 qU#$2  
audit work                                        审计工作 ``!GI'^  
audit working paper                                 审计工作底稿 V]rhVMA  
audited financial statement                        审计会计报表，已审计财务报表 |H8^  
Auditing Guidelines (the～)                      审计规范指南 +P|2m"UA  
auditing standards                             审计准则 d/S+(<g  
audit-oriented working paper                          (审计)业务类工作底稿 tw=K&/@^O  
authorisation                                     授权 22>;vM."  
authorisation of transaction                       交易的授权 7F9;Su3.  
availability                                         可获得性 }qAVN  
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balance                                      余额；差额；平衡 BEWro|]cM  
balance sheet                                    资产负债表 u,eZ6  
bank                                                 银行 .]P 2}w)x?  
bank account                                    银行账户，银行户头 6UlF5pom  
bank statement                                 银行对账单 GB>aT-G7q  
barter transaction                              易货交易，以物换物交易 {b1UX9
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basis of audit                                    审计依据 ~Q?!
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basis of preparation                                (会计报表的)编制基础 O+_N!/  
book of account                               账目，账簿 3y ryeS  
borrowing                                         借款，贷款，借债 G+VD8]!K1  
branch                                              分支，分支机构，分店 gz;&
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brought forward                                (账户余额等的)承上年，承上期，承上页 g`[`P@  
budget                                              预算 # ORO&78  
building                                      建筑物；大楼 D<t~e$H  
business conditions                                  业务情况，经营情况 dx@Q WTNE  
business licence                               (企业等的)营业执照 o-z &7@3Hu  
business relation                                业务关系 94Ud@F9d5  
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