[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 ?R#$ c]  
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审计词汇英汉对照 vE'{?C=EM  
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ability to continue as a going concern               持续经营能力 U< Xdhgo?
 
acceptability                                     可接受性，可接受程度 C
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acceptable level of detection risk                     检查风险的可接受水平 s+lBai*#  
acceptance of engagement                       接受委托 ]/1\.<uJId  
accepting the engagement for the first time              首次接受委托 =n"kgn  
access to asset                                         对资产的接触 \ m~?yq8H  
according to                                     根据，依据，依照 [z2UfHpt~  
account balance                                账户余额 ) yMrET m  
account for                                       对……进行会计处理，核算；解释 Y /_CPY  
accounting                                        会计，会计学 YPI)^ }  
accounting advisory serve                        会计咨询服务 sd\p[MXX  
accounting firm                                 会计师事务所 ft(o-f7,  
accounting information                      会计信息，会计资料 /9G72AD !  
accounting period                             会计期间 B??07j  
accounting policies                                   会计政策 8^ f:-5  
accounting professional bodies                 会计职业组织，会计职业团体 (^ EuF]  
accounting records                                   会计记录 \OVtvJV]  
accounting responsibility                           会计责任 u3+B/ 5x  
accounting service                             会计服务 Pn">fWRCx  
accounting standards                                会计准则 ":Tm6Nj  
Accounting Standards for Business Enterprises       企业会计准则 YP _
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accounting system                             会计系统 I61S0lz/  
accounting treatment                                会计处理 F=e9o*z  
accuracy                                    准确性，精确性 )/::i O&$:  
additional audit procedures                      追加审计程序  < v]  
addressee                                         收件人，收信人 YkWHI(p  
Administration of State-owned Assets  (the～)     国有资产管理局 ]q%r2 (y,k  
administrative laws and regulations                 行政法规 f<@!{y2Xe  
adverse impact                                 不利影响，负面影响 $C\ETQ@  
adverse opinion                                反对意见 i)z|= |?  
advisory group                                  咨询组，顾问组 H\ejW@<;h  
agency fee                                        代理费，代理费用 f+ceL'
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aggregate                                          总计，合计为…… VjM3M<!g>M  
alternation of document and record                 变造文件和记录 `sCaGCp  
alternative audit procedures                      替代审计程序，备选审计程序 4$&l`yWU+  
amend                                              修改，修订 :uo1QavO@,  
amortisation                                      摊销 tf~B,?  
analytical capacity                             分析能力 M-"j8:en  
analytical procedures                               分析性程序 ~U&NY7.@  
annual financial statements                        年度会计报表，年度财务报表 &*<27-x  
appendix                                          附录，附表 }R['Zoh4I  
applicable                                         适用的 #4'wF4DR@  
applicable laws and regulations                 适用的法规 Wgls+<l8  
application systems                                  应用系统 SO0\d0?u  
apply consistently                              一贯地执行，一贯地实施 g^]Iw~T6$  
appropriate                                       适当的，合适的； tbRW 6  
征用，挪用 rY_~(?XS  
appropriate authorization                          适当的授权 fkzSX8a9}  
appropriateness of audit evidence                    审计证据的适当性 Y7}>yC/GY  
approval                                    批准，核准 !,[#,oy;  
assertion                                    (会计报表上的)认定；确认 'V:Q :  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9b+jT{Tg  
asset                                                 资产，财产 =#G 2}8mQD  
asset restructuring                             资产重组 e,p"=/!aY  
assignment of duties                                 职责的划分 u<BU4c/
p  
assistant                                     助理，助理人员 BY6#dlDi  
associated company                                 联属公司，联营公司 lnZ{Ryo(  
association                                        联合，结合；协会，社团 %bw+>:Tr  
assumption                                       假设，假定 H9WYt#  
at a given date                                         在某一特定时日 YP,,vcut
 
attestation                                         鉴证，公证 k|OM?\  
attestation service                             鉴证服务 EV6R[2kl  
audit adjustment                                审计调整 C@a I*+@-"  
audit areas                                        审计领域 > TYDkEs0  
audit conclusion                                审计结论 0MRWx%CR  
audit effectiveness                             审计效果 1uw1(iL+  
audit efficiency                                  审计效率 `,AOxJ:$  
audit engagement letter                      审计业务约定书 |uy@v6  
audit evidence                                          审计证据 oG)T>L[&  
audit fee                                    审计费 q 4Pv\YO  
audit files                                          审计档案 xoVd[c!   
audit findings                                     审计中发现的事项 
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audit implementation stage                        审计实施阶段 ;bwBd:Y  
audit mark                                        审计标识 jm%P-C @  
audit materiality                                 审计重要性 +pYgh8w@  
audit method                                     审计方法 g; Ugr8  
audit objective                                         审计目标，审计目的 QPm[4Fd{G  
audit of financial statements                      会计报表审计，财务报表审计 I'xc$f_+  
audit opinion                                     审计意见 Rxdj}xy  
audit period                                      被审计期间，被审计年度 /T6bc^nOW  
audit plan                                          审计计划 H!Gw @u]E  
audit planning                                    编制审计计划，制定审计计划，审计计划 qt9jZtx  
audit planning stage                                  审计计划阶段 < }K9 50  
audit procedure                                审计程序 =cRm
aD  
audit programme                               审计程序表，具体审计计划 k2Cq9kQq  
audit report                                       审计报告 ;?q(8^A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gq?O}gVD  
audit report with a qualified opinion                 有保留意见的审计报告 rn .qs  
audit report with an adverse opinion                否定意见的审计报告 J4eU6W+{  
audit report with dual dates                      双重日期审计报告 igL5nE=n  
audit reporting stage                                 审计报告阶段 (+gTIcc >  
audit responsibility                                   审计责任 kb 74:  
audit results                                      审计结果 -aBhN~  
audit risk                                          审计风险 z#G\D5yX[*  
audit sampling                                          审计抽样 }h`z2%5o  
audit sampling techniques                         审计抽样方法，审计抽样技术 E 14DZ  
audit strategies                                  审计策略 G9XkimQ'  
audit summary                                         审计总结，审计小结 8(j]=n6r  
audit team                                         审计小组 cEf"m?w  
audit test                                    审计测试  0Y!"3bw|  
audit trail                                          审计轨迹 R:n|1]*f3X  
audit work                                        审计工作 9+ Mj$  
audit working paper                                 审计工作底稿 e!0xh  
audited financial statement                        审计会计报表，已审计财务报表 ^+- QY\N j  
Auditing Guidelines (the～)                      审计规范指南 >3&  
auditing standards                             审计准则 R@grY:h  
audit-oriented working paper                          (审计)业务类工作底稿 y# \"yykB  
authorisation                                     授权 N5)H(<}  
authorisation of transaction                       交易的授权 gK~Z Ch  
availability                                         可获得性 kYCm5g3u  
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balance                                      余额；差额；平衡 1<~n2}   
balance sheet                                    资产负债表 ^XeJZkLEB  
bank                                                 银行 ]*]*O|w  
bank account                                    银行账户，银行户头 N5l`Rq^K  
bank statement                                 银行对账单 ts&\JbL  
barter transaction                              易货交易，以物换物交易 i|<wnJu  
basis of audit                                    审计依据 _*=4xmB.=  
basis of preparation                                (会计报表的)编制基础 (]sm9PO  
book of account                               账目，账簿 8\E=p+C  
borrowing                                         借款，贷款，借债 q2|x$5  
branch                                              分支，分支机构，分店 8Y%
  
brought forward                                (账户余额等的)承上年，承上期，承上页 IZdWEbN1  
budget                                              预算 /Q W^v;^  
building                                      建筑物；大楼 !0^4D=dO  
business conditions                                  业务情况，经营情况 t,TlW^-  
business licence                               (企业等的)营业执照 hQ>$"0K  
business relation                                业务关系 2.JrLBhN  
d$o m\@  

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