[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 J)$&z*!  
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审计词汇英汉对照 2;%#C!TG;  
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ability to continue as a going concern               持续经营能力 -- i&"  
acceptability                                     可接受性，可接受程度 5?3Isw`v2  
acceptable level of detection risk                     检查风险的可接受水平 7wiK.99  
acceptance of engagement                       接受委托 ;w+:8<mM}a  
accepting the engagement for the first time              首次接受委托 nszpG1U:  
access to asset                                         对资产的接触 Th7wP:iDP  
according to                                     根据，依据，依照 <TLGfA1bC  
account balance                                账户余额 :kME  
account for                                       对……进行会计处理，核算；解释 MfXt+c`r  
accounting                                        会计，会计学 9feD!0A  
accounting advisory serve                        会计咨询服务 hF7V !*5  
accounting firm                                 会计师事务所 pAJ=f}",]E  
accounting information                      会计信息，会计资料 iO%Zd[  
accounting period                             会计期间 I"8d5a}  
accounting policies                                   会计政策 ilDJwZg #  
accounting professional bodies                 会计职业组织，会计职业团体 :SQDqG
 
accounting records                                   会计记录 yfSiByU  
accounting responsibility                           会计责任 '^Pq(b~  
accounting service                             会计服务 wUru1_zjO  
accounting standards                                会计准则  &7L~PZ  
Accounting Standards for Business Enterprises       企业会计准则 $:f
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accounting system                             会计系统 H o4B  
accounting treatment                                会计处理 457fT|  
accuracy                                    准确性，精确性 dr|| !{\  
additional audit procedures                      追加审计程序 Wk/fB0   
addressee                                         收件人，收信人 S
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Administration of State-owned Assets  (the～)     国有资产管理局 f![xn2T  
administrative laws and regulations                 行政法规 /Y;+PAy  
adverse impact                                 不利影响，负面影响 b:fxkQm  
adverse opinion                                反对意见 W$z#ssr  
advisory group                                  咨询组，顾问组 I$aXnd6)  
agency fee                                        代理费，代理费用 #'J~Xk   
aggregate                                          总计，合计为…… 5h|'DOx|o  
alternation of document and record                 变造文件和记录 (y=dR1p  
alternative audit procedures                      替代审计程序，备选审计程序 "[awmZ:wo  
amend                                              修改，修订 I`/]
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amortisation                                      摊销 J*}VV9H  
analytical capacity                             分析能力 MS{Hz,I,  
analytical procedures                               分析性程序 E=;BI">.  
annual financial statements                        年度会计报表，年度财务报表 >lA7*nn  
appendix                                          附录，附表 r umAo'T/%  
applicable                                         适用的 !(B_EM  
applicable laws and regulations                 适用的法规 =RQ )$ %  
application systems                                  应用系统 aN>U. SB  
apply consistently                              一贯地执行，一贯地实施 Q8 -3RgAw  
appropriate                                       适当的，合适的； D8k*0ei&  
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appropriate authorization                          适当的授权 OF-E6bc  
appropriateness of audit evidence                    审计证据的适当性 GMEw  
approval                                    批准，核准 0FG5_t"",\  
assertion                                    (会计报表上的)认定；确认 p:Iw%eZ:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Xf6fH O  
asset                                                 资产，财产 ~;}\zKQKE  
asset restructuring                             资产重组 =ZG<BG_  
assignment of duties                                 职责的划分 gr GhN q  
assistant                                     助理，助理人员 ~af8p {  
associated company                                 联属公司，联营公司 _i-\mR_~  
association                                        联合，结合；协会，社团 $RpFxi  
assumption                                       假设，假定 Po!oN~r  
at a given date                                         在某一特定时日 T:c7@^=  
attestation                                         鉴证，公证 -
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attestation service                             鉴证服务 "Lb fF  
audit adjustment                                审计调整 OO-_?8I}  
audit areas                                        审计领域 F@g17aa  
audit conclusion                                审计结论 P=2wkzeJj  
audit effectiveness                             审计效果 ]Fxku<z7|  
audit efficiency                                  审计效率 bk.*k~_  
audit engagement letter                      审计业务约定书 YmOldR9v(  
audit evidence                                          审计证据 VXiui'/(  
audit fee                                    审计费 [9LxhPi  
audit files                                          审计档案 [Uswf3  
audit findings                                     审计中发现的事项 nZ~kZ |VS  
audit implementation stage                        审计实施阶段 2v4
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audit mark                                        审计标识 X|,["Az 8  
audit materiality                                 审计重要性 'gYg~=  
audit method                                     审计方法 L"4]Tm>zq  
audit objective                                         审计目标，审计目的 5~QhX22  
audit of financial statements                      会计报表审计，财务报表审计 >8%M*-=p  
audit opinion                                     审计意见 TM)u?t+[  
audit period                                      被审计期间，被审计年度 ]}.0el{  
audit plan                                          审计计划 WXLK89ev\  
audit planning                                    编制审计计划，制定审计计划，审计计划 00"CC  
audit planning stage                                  审计计划阶段 ti}f&w ICJ  
audit procedure                                审计程序 Vu=] O/ =P  
audit programme                               审计程序表，具体审计计划 _FT6]I0  
audit report                                       审计报告 -U7,k\g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 grc:Y  
audit report with a qualified opinion                 有保留意见的审计报告 @`6}`k  
audit report with an adverse opinion                否定意见的审计报告 f$vwuW  
audit report with dual dates                      双重日期审计报告 r|<6Aae&  
audit reporting stage                                 审计报告阶段 ;uK";we  
audit responsibility                                   审计责任 c+~LpSQ  
audit results                                      审计结果 B@"J]S  
audit risk                                          审计风险 02(h={  
audit sampling                                          审计抽样 )y`i@S}J  
audit sampling techniques                         审计抽样方法，审计抽样技术 rmsQt  
audit strategies                                  审计策略 *U_S1>0n  
audit summary                                         审计总结，审计小结 pcnl0o~  
audit team                                         审计小组 Zb"jB$58  
audit test                                    审计测试 VNO'="U  
audit trail                                          审计轨迹 <1K7@Tu  
audit work                                        审计工作 w763zi{  
audit working paper                                 审计工作底稿 fgmSgG"b  
audited financial statement                        审计会计报表，已审计财务报表 NZ+7p{&AN  
Auditing Guidelines (the～)                      审计规范指南 NCn`}QP  
auditing standards                             审计准则 68p R:  
audit-oriented working paper                          (审计)业务类工作底稿 <<sE`>)  
authorisation                                     授权 7*/J4MN  
authorisation of transaction                       交易的授权 (xu=%  
availability                                         可获得性 []gRfM]$ &  
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balance                                      余额；差额；平衡 %A)538F  
balance sheet                                    资产负债表 or!!s 5[d  
bank                                                 银行 rI>LjHP  
bank account                                    银行账户，银行户头 WFe m#hq  
bank statement                                 银行对账单 'BhwNuW\"  
barter transaction                              易货交易，以物换物交易 \2>3Opt  
basis of audit                                    审计依据 Yz\ N&0"  
basis of preparation                                (会计报表的)编制基础 </=3g>9Z  
book of account                               账目，账簿 '60//"9>k/  
borrowing                                         借款，贷款，借债 xCq'[9oU  
branch                                              分支，分支机构，分店 X$^JAZ09  
brought forward                                (账户余额等的)承上年，承上期，承上页 _C$X04bU3V  
budget                                              预算 K"w%n[u)  
building                                      建筑物；大楼 ~)?|J  
business conditions                                  业务情况，经营情况 #q;z8 @  
business licence                               (企业等的)营业执照 0m A(:"  
business relation                                业务关系 Wq QU@sA  
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