[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 WK5bt2x  
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审计词汇英汉对照 !a&F
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ability to continue as a going concern               持续经营能力 @WE$%dr  
acceptability                                     可接受性，可接受程度 YLd%"H $n  
acceptable level of detection risk                     检查风险的可接受水平 "N"k8,LH  
acceptance of engagement                       接受委托 s'w0pZqj  
accepting the engagement for the first time              首次接受委托 r>eXw5Pr7  
access to asset                                         对资产的接触 <]`2H}*U'  
according to                                     根据，依据，依照 c8W=Is`  
account balance                                账户余额 d$ 7b  
account for                                       对……进行会计处理，核算；解释 +N!{(R:"v}  
accounting                                        会计，会计学 OH~qJ<  
accounting advisory serve                        会计咨询服务 =l_"M  
accounting firm                                 会计师事务所 ?':'zT  
accounting information                      会计信息，会计资料 : s3Vl  
accounting period                             会计期间 2}#PDhn  
accounting policies                                   会计政策 6u8fF|s  
accounting professional bodies                 会计职业组织，会计职业团体 eT?LMBn\  
accounting records                                   会计记录 $ {"St&(  
accounting responsibility                           会计责任 
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accounting service                             会计服务 tr+~@]I+  
accounting standards                                会计准则 t)+dW~g  
Accounting Standards for Business Enterprises       企业会计准则 F`3As 9b:  
accounting system                             会计系统 )Jn80~U|1  
accounting treatment                                会计处理 *mtv[  
accuracy                                    准确性，精确性 D/>5\da+y  
additional audit procedures                      追加审计程序 nwVtfsb  
addressee                                         收件人，收信人 MeS$+9jV(  
Administration of State-owned Assets  (the～)     国有资产管理局 }_TdXY #w\  
administrative laws and regulations                 行政法规 q>Y[.c-  
adverse impact                                 不利影响，负面影响 Qgi:q  
adverse opinion                                反对意见 9|DC<Zn&B#  
advisory group                                  咨询组，顾问组 iDN,}:<V  
agency fee                                        代理费，代理费用 W5{e.eI}|  
aggregate                                          总计，合计为…… 1j(,VW  
alternation of document and record                 变造文件和记录 OkXOV   
alternative audit procedures                      替代审计程序，备选审计程序 3~'F^=T.Y  
amend                                              修改，修订 4v$AM8/o  
amortisation                                      摊销 ~VKXL,.  
analytical capacity                             分析能力 omu&
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analytical procedures                               分析性程序 ij^!T Y[0  
annual financial statements                        年度会计报表，年度财务报表 9NAlgET  
appendix                                          附录，附表 
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applicable                                         适用的 9 x\G(
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applicable laws and regulations                 适用的法规 5#PhaVc  
application systems                                  应用系统 c i>=45@J  
apply consistently                              一贯地执行，一贯地实施 1C{n\_hR  
appropriate                                       适当的，合适的； x.Y,]wis  
征用，挪用 !8].Z"5J  
appropriate authorization                          适当的授权 $Tza<nA  
appropriateness of audit evidence                    审计证据的适当性 bHM .&4G  
approval                                    批准，核准 K<(RV h  
assertion                                    (会计报表上的)认定；确认 ){~.jP=-#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 CTYkjeej  
asset                                                 资产，财产 i:72FVo  
asset restructuring                             资产重组 lN w?}H  
assignment of duties                                 职责的划分 d8I/7 ;F X  
assistant                                     助理，助理人员 w8Yff[o  
associated company                                 联属公司，联营公司 !T)>q%@ai  
association                                        联合，结合；协会，社团 DFMWgBL  
assumption                                       假设，假定 >%,tyJ~  
at a given date                                         在某一特定时日 L`v,:#Y   
attestation                                         鉴证，公证 HN+z7Q8hH  
attestation service                             鉴证服务 xC(PH?_  
audit adjustment                                审计调整 crQuoOl7  
audit areas                                        审计领域 _JS'~JO3{  
audit conclusion                                审计结论 8*X8U:.0o  
audit effectiveness                             审计效果 ececN{U/  
audit efficiency                                  审计效率 nYH k~<a  
audit engagement letter                      审计业务约定书 A yDK-8a  
audit evidence                                          审计证据 (0r6_8e6xv  
audit fee                                    审计费 3 0Z;}<)9  
audit files                                          审计档案 "rtmDNpL  
audit findings                                     审计中发现的事项 ~JJv 2  
audit implementation stage                        审计实施阶段 B4C`3@a  
audit mark                                        审计标识 R
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audit materiality                                 审计重要性 apXq$wWq{D  
audit method                                     审计方法 '4iu0ie>D  
audit objective                                         审计目标，审计目的 gd*\,P  
audit of financial statements                      会计报表审计，财务报表审计 OA;L^d  
audit opinion                                     审计意见 827N?pU$)  
audit period                                      被审计期间，被审计年度 : SNp"|  
audit plan                                          审计计划 z3,z&Ra  
audit planning                                    编制审计计划，制定审计计划，审计计划 wC19  
audit planning stage                                  审计计划阶段 .dV!du  
audit procedure                                审计程序 YL]x>7T~4t  
audit programme                               审计程序表，具体审计计划 tF4"28"h  
audit report                                       审计报告 DIY WFVh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >}iYZ[ V  
audit report with a qualified opinion                 有保留意见的审计报告 eL.S="  
audit report with an adverse opinion                否定意见的审计报告 H:`r!5&Qb5  
audit report with dual dates                      双重日期审计报告 PF~&!~S>W  
audit reporting stage                                 审计报告阶段 [ 6M8a8C  
audit responsibility                                   审计责任 8
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audit results                                      审计结果 :\ S3[(FV  
audit risk                                          审计风险 28-@Ga4  
audit sampling                                          审计抽样 q(C+D%xB  
audit sampling techniques                         审计抽样方法，审计抽样技术 #/aWGx_  
audit strategies                                  审计策略 ppxu\a  
audit summary                                         审计总结，审计小结 lp6GiF  
audit team                                         审计小组 _$\T;m>'A  
audit test                                    审计测试 rei<{woX  
audit trail                                          审计轨迹 P_9O8"W  
audit work                                        审计工作 Wl1%BN0>  
audit working paper                                 审计工作底稿 B=f{`rM)~W  
audited financial statement                        审计会计报表，已审计财务报表 `'~|DG}a  
Auditing Guidelines (the～)                      审计规范指南 E7N1B*KI  
auditing standards                             审计准则 ']V 2V)t  
audit-oriented working paper                          (审计)业务类工作底稿 }Vt5].TA  
authorisation                                     授权 {_ocW@@  
authorisation of transaction                       交易的授权 | .PLfc;  
availability                                         可获得性 ^'}Td~(  
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balance                                      余额；差额；平衡 >q`G?9
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balance sheet                                    资产负债表 F](kU#3"S  
bank                                                 银行 %9IM|\ulp  
bank account                                    银行账户，银行户头 #/n\C  
bank statement                                 银行对账单 _vad>-=D*U  
barter transaction                              易货交易，以物换物交易 SQ@@79A  
basis of audit                                    审计依据 $ _ gMJ\{  
basis of preparation                                (会计报表的)编制基础 "UE'dWz  
book of account                               账目，账簿 &.d~ M
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borrowing                                         借款，贷款，借债 SgJ
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branch                                              分支，分支机构，分店 419t"1b  
brought forward                                (账户余额等的)承上年，承上期，承上页 IE
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budget                                              预算 2rA`y8g(L  
building                                      建筑物；大楼 IuPwFf)  
business conditions                                  业务情况，经营情况 vsc&$r3!5{  
business licence                               (企业等的)营业执照 L|v1=qNH4  
business relation                                业务关系 T\OLy sc  
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