[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 W\8Ln>  
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审计词汇英汉对照 n-J2/j  
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ability to continue as a going concern               持续经营能力 .Q* 'r&n  
acceptability                                     可接受性，可接受程度 UV AJxqz%}  
acceptable level of detection risk                     检查风险的可接受水平 ~Y7dH Dn  
acceptance of engagement                       接受委托 G-u]L7t&1  
accepting the engagement for the first time              首次接受委托 F}Srn
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access to asset                                         对资产的接触  |yKud  
according to                                     根据，依据，依照 eKG2*CV  
account balance                                账户余额 pK}=*y~$  
account for                                       对……进行会计处理，核算；解释 TTZe$>f  
accounting                                        会计，会计学 ^zr^ N?a  
accounting advisory serve                        会计咨询服务 g`0moXz  
accounting firm                                 会计师事务所 -Q"hZ9  
accounting information                      会计信息，会计资料 poT&-Ic[  
accounting period                             会计期间 c5% 6Y2W0  
accounting policies                                   会计政策 3@<zg1.9-  
accounting professional bodies                 会计职业组织，会计职业团体 )OP){/   
accounting records                                   会计记录 )C~9E 5E  
accounting responsibility                           会计责任 !wE}(0BTx  
accounting service                             会计服务 Z>P*@S,6G  
accounting standards                                会计准则 skg|>R,kE  
Accounting Standards for Business Enterprises       企业会计准则 :TalW~r|  
accounting system                             会计系统 wTc)S6%7  
accounting treatment                                会计处理 ' cIEc1y  
accuracy                                    准确性，精确性 vScjq5"p  
additional audit procedures                      追加审计程序 B&0;4  
addressee                                         收件人，收信人 B^v8,;jZT  
Administration of State-owned Assets  (the～)     国有资产管理局 nZk+  
administrative laws and regulations                 行政法规 :"1| AJo)  
adverse impact                                 不利影响，负面影响 =9wy/c$  
adverse opinion                                反对意见 vXE0%QE'Q  
advisory group                                  咨询组，顾问组 L]%l51U  
agency fee                                        代理费，代理费用 i|WQ0fD  
aggregate                                          总计，合计为…… "i^ GmVn  
alternation of document and record                 变造文件和记录 Fc6iQ  
alternative audit procedures                      替代审计程序，备选审计程序 pG3k   
amend                                              修改，修订
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amortisation                                      摊销 %aRT>_6"  
analytical capacity                             分析能力 !l@zT}i??  
analytical procedures                               分析性程序 jgv`>o%<W  
annual financial statements                        年度会计报表，年度财务报表 9=`Wp6Gmn  
appendix                                          附录，附表 0#_'o ,  
applicable                                         适用的 <0P5 o|  
applicable laws and regulations                 适用的法规 b KtD"JG\  
application systems                                  应用系统 W?woNt'n  
apply consistently                              一贯地执行，一贯地实施 ~f\G68c  
appropriate                                       适当的，合适的； a_~=#]a  
征用，挪用 pCi#9=?N  
appropriate authorization                          适当的授权 \M<3}t  
appropriateness of audit evidence                    审计证据的适当性 };L ^w:  
approval                                    批准，核准 b97w^ah4gJ  
assertion                                    (会计报表上的)认定；确认 /]
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V!_71x\-Q  
asset                                                 资产，财产 =c.5874A`  
asset restructuring                             资产重组 Fh$slow4!  
assignment of duties                                 职责的划分 c2nKPEX&5  
assistant                                     助理，助理人员 ^x>Qf(b  
associated company                                 联属公司，联营公司 4GdX/6C.  
association                                        联合，结合；协会，社团 SRIA*M.B}  
assumption                                       假设，假定 MGS-4>Q#  
at a given date                                         在某一特定时日 ]:M0Kj&h  
attestation                                         鉴证，公证 v=@TWEE  
attestation service                             鉴证服务 K<`osdp=&  
audit adjustment                                审计调整 Mj#-j/{x{5  
audit areas                                        审计领域 n{*D_kM(H  
audit conclusion                                审计结论 b;sVls  
audit effectiveness                             审计效果 -a,-J]d0+  
audit efficiency                                  审计效率 l e4?jQQ@L  
audit engagement letter                      审计业务约定书 4`m~FNVS  
audit evidence                                          审计证据 GzXUU@p  
audit fee                                    审计费 }je,")
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audit files                                          审计档案 f5AjJYq1  
audit findings                                     审计中发现的事项 1RcSTg  
audit implementation stage                        审计实施阶段 yZr M.%V  
audit mark                                        审计标识 9I27TKy  
audit materiality                                 审计重要性 tGvG  
audit method                                     审计方法 3<?   
audit objective                                         审计目标，审计目的 R0ID2:i]F  
audit of financial statements                      会计报表审计，财务报表审计 ,2
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audit opinion                                     审计意见 t7n(Qkrv  
audit period                                      被审计期间，被审计年度 klg2
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audit plan                                          审计计划 #6Fez`A  
audit planning                                    编制审计计划，制定审计计划，审计计划 tz4 ]qOH8  
audit planning stage                                  审计计划阶段 o8/;;*  
audit procedure                                审计程序 O/AaYA&  
audit programme                               审计程序表，具体审计计划 VVH.2&`I  
audit report                                       审计报告 y&}E~5O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0R{dNyh{  
audit report with a qualified opinion                 有保留意见的审计报告 f`9 b*w
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audit report with an adverse opinion                否定意见的审计报告 C2LL|jp*  
audit report with dual dates                      双重日期审计报告 gb ^?l~SS  
audit reporting stage                                 审计报告阶段 ;c~cet4  
audit responsibility                                   审计责任 |(5W86C,ju  
audit results                                      审计结果 *n"/a{6>  
audit risk                                          审计风险 ?0? R  
audit sampling                                          审计抽样 3bk|<7tl  
audit sampling techniques                         审计抽样方法，审计抽样技术 fkf1m:Ck h  
audit strategies                                  审计策略 t@u7RL*n:<  
audit summary                                         审计总结，审计小结 
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audit team                                         审计小组 kt`nbm|aw  
audit test                                    审计测试 eP*lI<NQ1  
audit trail                                          审计轨迹 7K)6^r^  
audit work                                        审计工作 Bm&kk x.9P  
audit working paper                                 审计工作底稿 O"Ku1t!  
audited financial statement                        审计会计报表，已审计财务报表 R\o<7g-|  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 ~U;rw&'H  
audit-oriented working paper                          (审计)业务类工作底稿 L}@c
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authorisation                                     授权 HGm 3+,  
authorisation of transaction                       交易的授权 "Rn3lj0  
availability                                         可获得性 %K(<$!  
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balance                                      余额；差额；平衡 NR;1z
 
balance sheet                                    资产负债表 ^Ge+~o?x  
bank                                                 银行 Q+g!V5'  
bank account                                    银行账户，银行户头 iw*Nq,(  
bank statement                                 银行对账单 !r#?C9Sq  
barter transaction                              易货交易，以物换物交易 ylt`*|$  
basis of audit                                    审计依据 t#q<n:WeYU  
basis of preparation                                (会计报表的)编制基础 aW>6NDq(  
book of account                               账目，账簿 =Umw$+fJr  
borrowing                                         借款，贷款，借债 vAyFmdJ^  
branch                                              分支，分支机构，分店 f B9
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brought forward                                (账户余额等的)承上年，承上期，承上页 ()~pY!)1/  
budget                                              预算 =bEda]  
building                                      建筑物；大楼 X]P:CY  
business conditions                                  业务情况，经营情况 3p0LN'q]A  
business licence                               (企业等的)营业执照 ]\7]%(  
business relation                                业务关系 }CeCc0M  
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