[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 fj['M6+wd  
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审计词汇英汉对照 A@?-
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ability to continue as a going concern               持续经营能力 -IVWkA)7  
acceptability                                     可接受性，可接受程度 @:
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acceptable level of detection risk                     检查风险的可接受水平 pYm#iz  
acceptance of engagement                       接受委托 ">_|!B&wb^  
accepting the engagement for the first time              首次接受委托 "[k>pzl6  
access to asset                                         对资产的接触 op2Zf?Bx{+  
according to                                     根据，依据，依照 kG9aHWw  
account balance                                账户余额 3!cenyE  
account for                                       对……进行会计处理，核算；解释 <KtL,a=2+  
accounting                                        会计，会计学 ltU{P|7!E  
accounting advisory serve                        会计咨询服务 8-H:5E 4Y  
accounting firm                                 会计师事务所 Avyer/{  
accounting information                      会计信息，会计资料 k:iy()n[  
accounting period                             会计期间 rx;;|eb,  
accounting policies                                   会计政策 3TeRZ=2:*x  
accounting professional bodies                 会计职业组织，会计职业团体 7&HcrkP]  
accounting records                                   会计记录 iD%a;]  
accounting responsibility                           会计责任 6vTnm4  
accounting service                             会计服务 8[t*VIXI  
accounting standards                                会计准则 ? p[Rv  
Accounting Standards for Business Enterprises       企业会计准则 7!(/7U6rP  
accounting system                             会计系统 pRxVsOb  
accounting treatment                                会计处理 DzA'MX  
accuracy                                    准确性，精确性 8 l= EL7  
additional audit procedures                      追加审计程序 hyJ&~i0P{J  
addressee                                         收件人，收信人 = =Q*|L-g  
Administration of State-owned Assets  (the～)     国有资产管理局 D+ .vg?8  
administrative laws and regulations                 行政法规 MK! @ND  
adverse impact                                 不利影响，负面影响 !B#lZjW#  
adverse opinion                                反对意见 #H |p)2k  
advisory group                                  咨询组，顾问组 &}C-W* f,Z  
agency fee                                        代理费，代理费用 :5&UWL|  
aggregate                                          总计，合计为…… P_mP ^L  
alternation of document and record                 变造文件和记录 fuCt9Kjo<  
alternative audit procedures                      替代审计程序，备选审计程序 XV4aR3n{Q  
amend                                              修改，修订 AY"wEyNU  
amortisation                                      摊销 UUbO\_&y  
analytical capacity                             分析能力 H/Ql  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 nQ|($V1?W  
appendix                                          附录，附表 2*cc26o  
applicable                                         适用的 z0a`*3 -2  
applicable laws and regulations                 适用的法规 1 |)
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application systems                                  应用系统 tQxxm=>  
apply consistently                              一贯地执行，一贯地实施 EB}~^ aY  
appropriate                                       适当的，合适的； K5^zu`19  
征用，挪用 r~7
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appropriate authorization                          适当的授权 `HYj:4v'  
appropriateness of audit evidence                    审计证据的适当性 ,afO\oe>MG  
approval                                    批准，核准 huyfo1(  
assertion                                    (会计报表上的)认定；确认 _\,lv \u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Qi=0[  
asset                                                 资产，财产 #h9Gl@|  
asset restructuring                             资产重组 SS8$ .ot  
assignment of duties                                 职责的划分 2u5\t
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assistant                                     助理，助理人员 3fX_XH1Q  
associated company                                 联属公司，联营公司 eTw9c }[  
association                                        联合，结合；协会，社团 3QVUWhJ  
assumption                                       假设，假定 kD1Nq~h2  
at a given date                                         在某一特定时日 Pf?&ys6  
attestation                                         鉴证，公证 (|<+yQ,@>  
attestation service                             鉴证服务 Y[>h |@  
audit adjustment                                审计调整 ZFH-srs{  
audit areas                                        审计领域 O}2/w2n  
audit conclusion                                审计结论 r4X\/  
audit effectiveness                             审计效果 _(~E8g  
audit efficiency                                  审计效率 =WZ9|
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audit engagement letter                      审计业务约定书 X&rsWk  
audit evidence                                          审计证据 ci:|x =  
audit fee                                    审计费 ,z`D}<3  
audit files                                          审计档案 9B83HV4J  
audit findings                                     审计中发现的事项 Zy?!;`c*{  
audit implementation stage                        审计实施阶段 h#)\K| qs  
audit mark                                        审计标识 m
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audit materiality                                 审计重要性 P\{s C6E  
audit method                                     审计方法 7PUy`H,&  
audit objective                                         审计目标，审计目的 SfrM|o  
audit of financial statements                      会计报表审计，财务报表审计 ![vy{U.:`  
audit opinion                                     审计意见 ]:T:cO0_n  
audit period                                      被审计期间，被审计年度 *A}td8(  
audit plan                                          审计计划 d1t_o2  
audit planning                                    编制审计计划，制定审计计划，审计计划 M%Vp_
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audit planning stage                                  审计计划阶段 nox-)e  
audit procedure                                审计程序 w~pe?j_F$  
audit programme                               审计程序表，具体审计计划 <HS{A$]  
audit report                                       审计报告 Vu4LC&q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =,qY\@fq  
audit report with a qualified opinion                 有保留意见的审计报告 EKN<KnU%  
audit report with an adverse opinion                否定意见的审计报告 ]-a
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audit report with dual dates                      双重日期审计报告 9PG{>W$M  
audit reporting stage                                 审计报告阶段 QK#qW-49O  
audit responsibility                                   审计责任 KIWHn_ :  
audit results                                      审计结果 C{G=Y[?oc  
audit risk                                          审计风险 [0kZyjCq@  
audit sampling                                          审计抽样 2VX9FDrnk  
audit sampling techniques                         审计抽样方法，审计抽样技术 t.O~RE  
audit strategies                                  审计策略 'dzbeTJD5  
audit summary                                         审计总结，审计小结 Q?([#  
audit team                                         审计小组 >){}nlQf  
audit test                                    审计测试 rxJl;!7G  
audit trail                                          审计轨迹 Hv:~)h$  
audit work                                        审计工作 )Wt&*WMFXl  
audit working paper                                 审计工作底稿 6L Fhhl^  
audited financial statement                        审计会计报表，已审计财务报表 O ]-8 %  
Auditing Guidelines (the～)                      审计规范指南 ~+Cl9:4T  
auditing standards                             审计准则 v/$<#2|  
audit-oriented working paper                          (审计)业务类工作底稿 I*a.!/$)  
authorisation                                     授权 9oP  
authorisation of transaction                       交易的授权 M\JAB ;A  
availability                                         可获得性 Pd `
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balance                                      余额；差额；平衡 3G^A^]h  
balance sheet                                    资产负债表
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bank                                                 银行 I)r6*|mz  
bank account                                    银行账户，银行户头 +~,q"
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bank statement                                 银行对账单 yw7bIcs|#b  
barter transaction                              易货交易，以物换物交易 Z R~2Y?Wt9  
basis of audit                                    审计依据 S?D]P'<  
basis of preparation                                (会计报表的)编制基础 .>_%12>  
book of account                               账目，账簿 *] >R  
borrowing                                         借款，贷款，借债 M-+!z5q~d  
branch                                              分支，分支机构，分店 K9nW"0>  
brought forward                                (账户余额等的)承上年，承上期，承上页 HB.:/5\  
budget                                              预算 ^)|tf\4  
building                                      建筑物；大楼 dPV< :uO  
business conditions                                  业务情况，经营情况 0Am\02R.C,  
business licence                               (企业等的)营业执照 W&I:z-VH  
business relation                                业务关系 ,LL
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