[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 ,7{}}l  
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审计词汇英汉对照 H|K}m,g  
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ability to continue as a going concern               持续经营能力 .eSMI!Y=  
acceptability                                     可接受性，可接受程度 JnT1-=t.  
acceptable level of detection risk                     检查风险的可接受水平 ; {P"~(S%  
acceptance of engagement                       接受委托 pOz
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accepting the engagement for the first time              首次接受委托 )Fo1[:_B'  
access to asset                                         对资产的接触 !83N. gN  
according to                                     根据，依据，依照 yye(^  
account balance                                账户余额 <f'2dT@6  
account for                                       对……进行会计处理，核算；解释 j
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accounting                                        会计，会计学 G\S>H  
accounting advisory serve                        会计咨询服务 .LX8ko  
accounting firm                                 会计师事务所 hR]AUH  
accounting information                      会计信息，会计资料 `i
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accounting period                             会计期间 i7m=V T  
accounting policies                                   会计政策 fy(i<L Z  
accounting professional bodies                 会计职业组织，会计职业团体 A>c/q&WUk  
accounting records                                   会计记录 ^uy2qO4Yw  
accounting responsibility                           会计责任 qC%[J:RwF  
accounting service                             会计服务 P 3CzX48^  
accounting standards                                会计准则 G}lP'9/  
Accounting Standards for Business Enterprises       企业会计准则 y.LJ5K$&a  
accounting system                             会计系统 g7|$JevR0  
accounting treatment                                会计处理 cVR3_e{&H  
accuracy                                    准确性，精确性 4G%!t`?q  
additional audit procedures                      追加审计程序 $|2 @of.  
addressee                                         收件人，收信人 <KFE.\*Z4  
Administration of State-owned Assets  (the～)     国有资产管理局 Px>Gc:!>  
administrative laws and regulations                 行政法规 M99g DN  
adverse impact                                 不利影响，负面影响 AxN.k  
adverse opinion                                反对意见 0V:DeX$bZ  
advisory group                                  咨询组，顾问组 gyI(O>e  
agency fee                                        代理费，代理费用 bYKyR}e  
aggregate                                          总计，合计为…… SQZUkKfb  
alternation of document and record                 变造文件和记录 E/MNz}+  
alternative audit procedures                      替代审计程序，备选审计程序 Vo\RtM/6{  
amend                                              修改，修订 O@ GEl  
amortisation                                      摊销 B~/LAD_  
analytical capacity                             分析能力 b$24${*'  
analytical procedures                               分析性程序  _`bH$  
annual financial statements                        年度会计报表，年度财务报表 4<['%7U_[  
appendix                                          附录，附表 fCMH<}w  
applicable                                         适用的 xz+Y1fYT  
applicable laws and regulations                 适用的法规 .3B3Z&vr  
application systems                                  应用系统 r/![ohrEB  
apply consistently                              一贯地执行，一贯地实施 t ._PS3  
appropriate                                       适当的，合适的； )m-l&UK  
征用，挪用 @[qGoai  
appropriate authorization                          适当的授权 Kzs ]+Cl  
appropriateness of audit evidence                    审计证据的适当性 Rv)!p~V8  
approval                                    批准，核准 lD8&*5tDmP  
assertion                                    (会计报表上的)认定；确认 vFK&6 3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :\*<EIk(  
asset                                                 资产，财产 Uf`lGGM  
asset restructuring                             资产重组 y1JxAj  
assignment of duties                                 职责的划分 m})q8b!S  
assistant                                     助理，助理人员 93Yo}6>  
associated company                                 联属公司，联营公司 UH<nc;.B  
association                                        联合，结合；协会，社团 3sk$B%a>Z  
assumption                                       假设，假定 H(^O{JC]y!  
at a given date                                         在某一特定时日 w>IYrSaa>  
attestation                                         鉴证，公证 <bwsK,C  
attestation service                             鉴证服务 |EJ&s393&  
audit adjustment                                审计调整 H:X=v+W  
audit areas                                        审计领域 wo>s
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audit conclusion                                审计结论 W | ]24  
audit effectiveness                             审计效果 ]U]22I'+$2  
audit efficiency                                  审计效率 ) #/@Jo2F  
audit engagement letter                      审计业务约定书 ~HwY?[}!m  
audit evidence                                          审计证据 y@;4F n/  
audit fee                                    审计费 ^N!l$
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audit files                                          审计档案 7L[HtwI  
audit findings                                     审计中发现的事项 wl{Fx+<^3  
audit implementation stage                        审计实施阶段 G\\zk  
audit mark                                        审计标识 A2o;YyF  
audit materiality                                 审计重要性 Phsdn`,  
audit method                                     审计方法 ?-g=Rfpag  
audit objective                                         审计目标，审计目的 Vrf+~KO7  
audit of financial statements                      会计报表审计，财务报表审计 rSIb1z
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audit opinion                                     审计意见 f:k3j}&  
audit period                                      被审计期间，被审计年度 ()}B]?  
audit plan                                          审计计划 ;SzOa7  
audit planning                                    编制审计计划，制定审计计划，审计计划 ZhKYoPIq  
audit planning stage                                  审计计划阶段 P!C!E/Jf5  
audit procedure                                审计程序 Mj &f7IUO  
audit programme                               审计程序表，具体审计计划 "hU'o&  
audit report                                       审计报告 K?_4|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '|0Dt|$  
audit report with a qualified opinion                 有保留意见的审计报告  J9oGwP  
audit report with an adverse opinion                否定意见的审计报告 U9;C#9E  
audit report with dual dates                      双重日期审计报告 IKM=Q. 7j  
audit reporting stage                                 审计报告阶段 ex8mA6g  
audit responsibility                                   审计责任 #,O<E@E  
audit results                                      审计结果 C#X0Cn0ln  
audit risk                                          审计风险 G?)vqmJ%  
audit sampling                                          审计抽样 DJeP]  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,Cgu
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audit strategies                                  审计策略 $;%-<*C
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audit summary                                         审计总结，审计小结
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audit team                                         审计小组 :K&  
audit test                                    审计测试 J{=by]-rD,  
audit trail                                          审计轨迹 >JFAE5tj&2  
audit work                                        审计工作 D"F5-s7  
audit working paper                                 审计工作底稿 o/9(+AA>  
audited financial statement                        审计会计报表，已审计财务报表 rUkiwqr~E  
Auditing Guidelines (the～)                      审计规范指南 NYD#I{h  
auditing standards                             审计准则 .J3
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audit-oriented working paper                          (审计)业务类工作底稿 OGNjn9av  
authorisation                                     授权 ZD1UMB0$4  
authorisation of transaction                       交易的授权 \%9,<-~[  
availability                                         可获得性 I<*U^e
 
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balance                                      余额；差额；平衡 v709#/cR  
balance sheet                                    资产负债表 hq/k}Y  
bank                                                 银行 5AR\ '||u  
bank account                                    银行账户，银行户头 4YkH;!M>ji  
bank statement                                 银行对账单 @R>4b  
barter transaction                              易货交易，以物换物交易 3Juhn5&N  
basis of audit                                    审计依据 |jW82L+!N%  
basis of preparation                                (会计报表的)编制基础 /Cr0jWu _  
book of account                               账目，账簿 Jo A^9AYhR  
borrowing                                         借款，贷款，借债 F#@Mf?#2  
branch                                              分支，分支机构，分店 3|%Q{U  
brought forward                                (账户余额等的)承上年，承上期，承上页 i\G@kJNnF  
budget                                              预算 <tAn2e!  
building                                      建筑物；大楼 1i9}mzy%  
business conditions                                  业务情况，经营情况 FsZF>vaV  
business licence                               (企业等的)营业执照 5aw#!K=J'  
business relation                                业务关系 
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