[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 ^/U27B  
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审计词汇英汉对照 )+P]Vf\jH  
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A 7F^#o-@=J  
B 9R(&<4  
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ability to continue as a going concern               持续经营能力 Cx<0 H  
acceptability                                     可接受性，可接受程度 N8to
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acceptable level of detection risk                     检查风险的可接受水平 "_|oWn  
acceptance of engagement                       接受委托 z~*g~RKS!  
accepting the engagement for the first time              首次接受委托 /E;y,o75  
access to asset                                         对资产的接触 #[{3} %b  
according to                                     根据，依据，依照 wh6yPVVF/  
account balance                                账户余额 (*p ,T  
account for                                       对……进行会计处理，核算；解释 *NFg;<:j  
accounting                                        会计，会计学 ;-P)
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accounting advisory serve                        会计咨询服务 NLS"eDm  
accounting firm                                 会计师事务所 p)aeH`;O  
accounting information                      会计信息，会计资料 %`MQmXgM  
accounting period                             会计期间 &;yH@@Z  
accounting policies                                   会计政策 54lu2 gD'  
accounting professional bodies                 会计职业组织，会计职业团体 4y:]DC"  
accounting records                                   会计记录 o+w;PP)+=  
accounting responsibility                           会计责任 M<O{ O}t<  
accounting service                             会计服务 /1N6X.Zb  
accounting standards                                会计准则 b -ll  
Accounting Standards for Business Enterprises       企业会计准则 {7u[1[L1  
accounting system                             会计系统 j9Ybx#  
accounting treatment                                会计处理 r ={c,i  
accuracy                                    准确性，精确性 [^CV>RuO  
additional audit procedures                      追加审计程序 Y3.$G1{#0w  
addressee                                         收件人，收信人 +T/FeVQ  
Administration of State-owned Assets  (the～)     国有资产管理局 32DbNEk  
administrative laws and regulations                 行政法规 ]i(-I <`  
adverse impact                                 不利影响，负面影响 \B F*m"lz  
adverse opinion                                反对意见 >~%e$a7}+  
advisory group                                  咨询组，顾问组 }En  
agency fee                                        代理费，代理费用 Z4<L$i;/jN  
aggregate                                          总计，合计为…… -9N@$+T  
alternation of document and record                 变造文件和记录 ^;!0j9"*:  
alternative audit procedures                      替代审计程序，备选审计程序 ,B?~-2cCz  
amend                                              修改，修订 Q!- 0xlx  
amortisation                                      摊销 v+p{|X-  
analytical capacity                             分析能力 |4$M]Mf0  
analytical procedures                               分析性程序 .2d9?p3Y  
annual financial statements                        年度会计报表，年度财务报表 fjvN$NgVs  
appendix                                          附录，附表 valtev0<  
applicable                                         适用的 dS^T$sz.co  
applicable laws and regulations                 适用的法规 inf l.  
application systems                                  应用系统 Lg8nj< TF  
apply consistently                              一贯地执行，一贯地实施 ^`un'5Vk  
appropriate                                       适当的，合适的； 9T#;,{VQ  
征用，挪用 DPi_O{W>  
appropriate authorization                          适当的授权 X%yO5c\l2  
appropriateness of audit evidence                    审计证据的适当性 720PjQ  
approval                                    批准，核准 `:N# 'i  
assertion                                    (会计报表上的)认定；确认 A-:O`RK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mF` B#  
asset                                                 资产，财产 (c0A.L)  
asset restructuring                             资产重组 W3`>8v1?o  
assignment of duties                                 职责的划分 D N4$Jva  
assistant                                     助理，助理人员 ga?*DI8w  
associated company                                 联属公司，联营公司 93t9^9  
association                                        联合，结合；协会，社团 dJ"iEb|4  
assumption                                       假设，假定 wFG3KzEq ~  
at a given date                                         在某一特定时日 {U&.D [{&  
attestation                                         鉴证，公证 rG,5[/l  
attestation service                             鉴证服务 Kw#so; e  
audit adjustment                                审计调整 + QQS={  
audit areas                                        审计领域 o7IxJCL=Q  
audit conclusion                                审计结论 ss;R8:5  
audit effectiveness                             审计效果 +`?Y?L^ J  
audit efficiency                                  审计效率 X,9 M"E 2  
audit engagement letter                      审计业务约定书 (sVi\R  
audit evidence                                          审计证据 f~}H  
audit fee                                    审计费 ySI~{YVM  
audit files                                          审计档案 >0Q|nCx  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 [+qCs7'  
audit mark                                        审计标识 bn |zl!Pq  
audit materiality                                 审计重要性 H'Yh2a`!o  
audit method                                     审计方法 n3J53| %v  
audit objective                                         审计目标，审计目的 CI3XzH\IX*  
audit of financial statements                      会计报表审计，财务报表审计 J\e+}{  
audit opinion                                     审计意见 Df3rV'/~  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 _X@v/sAy  
audit planning                                    编制审计计划，制定审计计划，审计计划 +V&{*f)  
audit planning stage                                  审计计划阶段 i<pk6rO1  
audit procedure                                审计程序 A*W)bZs.  
audit programme                               审计程序表，具体审计计划 T#bu V  
audit report                                       审计报告 IIy~[4dW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?-1r$31p  
audit report with a qualified opinion                 有保留意见的审计报告 zt
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audit report with an adverse opinion                否定意见的审计报告 fu~+8CE.  
audit report with dual dates                      双重日期审计报告 u
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audit reporting stage                                 审计报告阶段 CbN!1E6).  
audit responsibility                                   审计责任 WxF:~{  
audit results                                      审计结果 b(9FZ]7S  
audit risk                                          审计风险 4H@Wc^K  
audit sampling                                          审计抽样 ;NNe!}C  
audit sampling techniques                         审计抽样方法，审计抽样技术 #A]-ax?Qc}  
audit strategies                                  审计策略 >[X{LI(_<<  
audit summary                                         审计总结，审计小结 .7n\d55a  
audit team                                         审计小组 A&>.74}p  
audit test                                    审计测试 ^iQn'++
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audit trail                                          审计轨迹 [Y`,qB<B  
audit work                                        审计工作 xLx]_R()  
audit working paper                                 审计工作底稿 !ti6  
audited financial statement                        审计会计报表，已审计财务报表 TRsE %  
Auditing Guidelines (the～)                      审计规范指南 iOG
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auditing standards                             审计准则 z $MV%F  
audit-oriented working paper                          (审计)业务类工作底稿 VN%INUi@  
authorisation                                     授权 ne^imht  
authorisation of transaction                       交易的授权 M,ir`"s  
availability                                         可获得性 W\18{mbuy  
B `U2DkY&n  
balance                                      余额；差额；平衡 )#LpCM,a  
balance sheet                                    资产负债表 |{,KRO0P  
bank                                                 银行 T~b>B`_  
bank account                                    银行账户，银行户头 _v* nlc  
bank statement                                 银行对账单 $-On~u0g  
barter transaction                              易货交易，以物换物交易 &d'Awvy0  
basis of audit                                    审计依据 NH0qVQ@A  
basis of preparation                                (会计报表的)编制基础 Yq/.-4y  
book of account                               账目，账簿 &.Zb,r$Y  
borrowing                                         借款，贷款，借债 eAqz3#_My  
branch                                              分支，分支机构，分店 e)?Fi  
brought forward                                (账户余额等的)承上年，承上期，承上页 5aa<qtUjH  
budget                                              预算
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building                                      建筑物；大楼 lSH6>0#B  
business conditions                                  业务情况，经营情况 _!|/ ;Nk  
business licence                               (企业等的)营业执照  aH#l9kCb  
business relation                                业务关系 ?-Vjha@BO  
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