[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 mea} 9]c  
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审计词汇英汉对照 T%Cj#J&L  
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ability to continue as a going concern               持续经营能力 r|
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acceptability                                     可接受性，可接受程度 9AQ,@xP|  
acceptable level of detection risk                     检查风险的可接受水平 0Krh35R_)F  
acceptance of engagement                       接受委托 m!^$_d\%~  
accepting the engagement for the first time              首次接受委托 5.oY$tb(  
access to asset                                         对资产的接触 UQYHR+  
according to                                     根据，依据，依照 nra)t |m  
account balance                                账户余额 <4@8T7  
account for                                       对……进行会计处理，核算；解释 (]&B'1b  
accounting                                        会计，会计学 3,*A VcQA  
accounting advisory serve                        会计咨询服务 ]BRwJ2< x  
accounting firm                                 会计师事务所 QuI!`/N)z  
accounting information                      会计信息，会计资料 M0)0~#?.D  
accounting period                             会计期间 hgDFhbHtd6  
accounting policies                                   会计政策 SfrM|o  
accounting professional bodies                 会计职业组织，会计职业团体 3fZoF`<a  
accounting records                                   会计记录 $n IE;idk  
accounting responsibility                           会计责任 *A}td8(  
accounting service                             会计服务 d1t_o2  
accounting standards                                会计准则 q&NXF(  
Accounting Standards for Business Enterprises       企业会计准则 H,GnF  
accounting system                             会计系统 vgg)f~  
accounting treatment                                会计处理 Z0'LD <  
accuracy                                    准确性，精确性 =,qY\@fq  
additional audit procedures                      追加审计程序 EKN<KnU%  
addressee                                         收件人，收信人 q;f L@L@-  
Administration of State-owned Assets  (the～)     国有资产管理局 gVJh@]8)  
administrative laws and regulations                 行政法规 ux6)K= ]  
adverse impact                                 不利影响，负面影响 C{G=Y[?oc  
adverse opinion                                反对意见 [0kZyjCq@  
advisory group                                  咨询组，顾问组 0@EI@X;q  
agency fee                                        代理费，代理费用 'dzbeTJD5  
aggregate                                          总计，合计为…… Q?([#  
alternation of document and record                 变造文件和记录 >){}nlQf  
alternative audit procedures                      替代审计程序，备选审计程序 rxJl;!7G  
amend                                              修改，修订 Hv:~)h$  
amortisation                                      摊销 (sH4T>  
analytical capacity                             分析能力 (6[/7e)  
analytical procedures                               分析性程序 Yb[)ETf^  
annual financial statements                        年度会计报表，年度财务报表 10r!p:D  
appendix                                          附录，附表 @(N} {om  
applicable                                         适用的 86?~N  
applicable laws and regulations                 适用的法规 L>hLYIW  
application systems                                  应用系统 j':<7n/A  
apply consistently                              一贯地执行，一贯地实施 n
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appropriate                                       适当的，合适的； ,qV7$u  
征用，挪用 |m*l/@1  
appropriate authorization                          适当的授权 Kg /,  
appropriateness of audit evidence                    审计证据的适当性 $`vXI %|.  
approval                                    批准，核准 oz|+{b}%  
assertion                                    (会计报表上的)认定；确认 @ IDY7x27  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /1.Z=@7  
asset                                                 资产，财产 Y=<zR9f`  
asset restructuring                             资产重组 [
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assignment of duties                                 职责的划分 V}Q`dEk2r  
assistant                                     助理，助理人员 8)Vl2z  
associated company                                 联属公司，联营公司 =0;njL(7;  
association                                        联合，结合；协会，社团 **1=|aa:  
assumption                                       假设，假定 YT)1_>*\  
at a given date                                         在某一特定时日 Y[rCF=ZVH  
attestation                                         鉴证，公证 mT|r:Yr:  
attestation service                             鉴证服务 y0) mBCX  
audit adjustment                                审计调整 .]<gm9l  
audit areas                                        审计领域 =W" T=p*j  
audit conclusion                                审计结论 j9/iBK\Y  
audit effectiveness                             审计效果 {S@, ,  
audit efficiency                                  审计效率 DM\pi9<m  
audit engagement letter                      审计业务约定书 "dYT>w  
audit evidence                                          审计证据 =t~]@?]1D  
audit fee                                    审计费 [IHG9Xg  
audit files                                          审计档案 am| 81)|a  
audit findings                                     审计中发现的事项 KxFA@3  
audit implementation stage                        审计实施阶段 Ia{t/IX\[  
audit mark                                        审计标识  *lheF>^  
audit materiality                                 审计重要性 [3tU0BU"  
audit method                                     审计方法 cmd7-2  
audit objective                                         审计目标，审计目的 ]'>jw#|h  
audit of financial statements                      会计报表审计，财务报表审计 mr]~(]B?r  
audit opinion                                     审计意见 Y10  
audit period                                      被审计期间，被审计年度 C&EA@U5X^  
audit plan                                          审计计划 1NrNTBI@  
audit planning                                    编制审计计划，制定审计计划，审计计划 u,`V%J?vW  
audit planning stage                                  审计计划阶段 R.GDCGAL  
audit procedure                                审计程序  7(o:J  
audit programme                               审计程序表，具体审计计划 bpDlFa  
audit report                                       审计报告 P .^*K:5@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DD>n-8M@>  
audit report with a qualified opinion                 有保留意见的审计报告 n-dC!t   
audit report with an adverse opinion                否定意见的审计报告 `bLJwJ7  
audit report with dual dates                      双重日期审计报告 7kMO);pO
  
audit reporting stage                                 审计报告阶段 tTt}=hQpgX  
audit responsibility                                   审计责任 Q } 0_}W  
audit results                                      审计结果 QV#HN"F/K  
audit risk                                          审计风险 9El{>&Fs4  
audit sampling                                          审计抽样 ]&='E.f  
audit sampling techniques                         审计抽样方法，审计抽样技术 jF #Dc[*  
audit strategies                                  审计策略 $L]M3$\9  
audit summary                                         审计总结，审计小结 "412w^5[T  
audit team                                         审计小组 6J-=6t|  
audit test                                    审计测试 5OAb6k'  
audit trail                                          审计轨迹 lgbq^d  
audit work                                        审计工作 fP\*5|7%R  
audit working paper                                 审计工作底稿 Tj6Czq=*%T  
audited financial statement                        审计会计报表，已审计财务报表 {817Svp@  
Auditing Guidelines (the～)                      审计规范指南 `C^0YGO%  
auditing standards                             审计准则 f]Rh<N$  
audit-oriented working paper                          (审计)业务类工作底稿 q[. p(6:  
authorisation                                     授权 =66'33l 2  
authorisation of transaction                       交易的授权 p@@* F+  
availability                                         可获得性 .GCJA`0h  
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balance                                      余额；差额；平衡 od&wfwk(  
balance sheet                                    资产负债表 g 6?5  
bank                                                 银行 ^=gN >xP  
bank account                                    银行账户，银行户头  |vBy=:  
bank statement                                 银行对账单 hw B9N  
barter transaction                              易货交易，以物换物交易 O`9vEovjs  
basis of audit                                    审计依据 fK ^;?4  
basis of preparation                                (会计报表的)编制基础 ]KUeSg|  
book of account                               账目，账簿 b |ijkys  
borrowing                                         借款，贷款，借债 S++jwP  
branch                                              分支，分支机构，分店 'XOWSx;Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 "_+8z_  
budget                                              预算 @F|pKf:M+  
building                                      建筑物；大楼 F84<=' K  
business conditions                                  业务情况，经营情况 hN\Q&F!  
business licence                               (企业等的)营业执照 ;[:IC^9fv  
business relation                                业务关系 A^\g]rmK  
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