[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 wCw_aXqq  
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审计词汇英汉对照 x#jJ 0T  
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ability to continue as a going concern               持续经营能力 5.U4P<qS  
acceptability                                     可接受性，可接受程度 m.&"D> \t  
acceptable level of detection risk                     检查风险的可接受水平 CJf4b:SY@  
acceptance of engagement                       接受委托 "VI2--%v3  
accepting the engagement for the first time              首次接受委托 4)].{Z4q  
access to asset                                         对资产的接触 .,
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according to                                     根据，依据，依照 3bZ:*6W.6  
account balance                                账户余额 ey ?paT  
account for                                       对……进行会计处理，核算；解释 Np>0c-S  
accounting                                        会计，会计学 mt]50}eK  
accounting advisory serve                        会计咨询服务 $&KiN82,  
accounting firm                                 会计师事务所 s&D>'J  
accounting information                      会计信息，会计资料 Y8Z-m (OQ  
accounting period                             会计期间 QB6. o6  
accounting policies                                   会计政策 ^.u J]k0  
accounting professional bodies                 会计职业组织，会计职业团体 x%OJ3Qjj=  
accounting records                                   会计记录 #|;;>YnZ  
accounting responsibility                           会计责任 KD73Aw  
accounting service                             会计服务 l;vA"b=]  
accounting standards                                会计准则 O_^ uLp  
Accounting Standards for Business Enterprises       企业会计准则 I vJ5J&!  
accounting system                             会计系统 K(heeZUt  
accounting treatment                                会计处理 @i>o
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accuracy                                    准确性，精确性 TQsTL2a  
additional audit procedures                      追加审计程序 vg-'MG  
addressee                                         收件人，收信人 '=1@,Skj-  
Administration of State-owned Assets  (the～)     国有资产管理局 dEK bB  
administrative laws and regulations                 行政法规 A"Sp7M[J  
adverse impact                                 不利影响，负面影响 F:'>zB]-}  
adverse opinion                                反对意见 b
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advisory group                                  咨询组，顾问组 ea6`%,lF~  
agency fee                                        代理费，代理费用 91:TE8?Z  
aggregate                                          总计，合计为…… ~5 e 1&  
alternation of document and record                 变造文件和记录 g]m}@b6(h  
alternative audit procedures                      替代审计程序，备选审计程序 *#c^.4$'  
amend                                              修改，修订 #p/'5lA&j  
amortisation                                      摊销 E#/vgm=W;  
analytical capacity                             分析能力 9B2`FJ  
analytical procedures                               分析性程序 ,N@N4<C]  
annual financial statements                        年度会计报表，年度财务报表 4
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appendix                                          附录，附表 'aJm4W&j  
applicable                                         适用的 ,Laz515  
applicable laws and regulations                 适用的法规 ;-d2~1$  
application systems                                  应用系统 X,ok3c4X  
apply consistently                              一贯地执行，一贯地实施 L,*#  
appropriate                                       适当的，合适的； 8rM1kOCf  
征用，挪用 \5R>+[n!  
appropriate authorization                          适当的授权 TM0DR'.  
appropriateness of audit evidence                    审计证据的适当性 e|Mw9DIW  
approval                                    批准，核准 &C.m*^`^  
assertion                                    (会计报表上的)认定；确认 {^6<Ohe4j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mmBZ}V+&=  
asset                                                 资产，财产 2br~Vn0N  
asset restructuring                             资产重组 _0!<iN L  
assignment of duties                                 职责的划分 &d&nsQ
 
assistant                                     助理，助理人员 z[*Y%o8-r  
associated company                                 联属公司，联营公司 g <5G#  
association                                        联合，结合；协会，社团 g0Jy
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assumption                                       假设，假定 eN-lz_..7  
at a given date                                         在某一特定时日 W24n%Ps  
attestation                                         鉴证，公证 <:I]0|[  
attestation service                             鉴证服务 B+2Jea,N  
audit adjustment                                审计调整 h f9yK6  
audit areas                                        审计领域 f$]ttU U  
audit conclusion                                审计结论 :B1a2Y^"  
audit effectiveness                             审计效果 0;:AT|U/d  
audit efficiency                                  审计效率 u\P)x~-TM  
audit engagement letter                      审计业务约定书 ZY-mUg  
audit evidence                                          审计证据 <hzuPi@  
audit fee                                    审计费 q\T}jF\t  
audit files                                          审计档案 #PZBh  
audit findings                                     审计中发现的事项 A
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audit implementation stage                        审计实施阶段 >&l{_b\k  
audit mark                                        审计标识 avEsX
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audit materiality                                 审计重要性 mBWhC<kKs  
audit method                                     审计方法 d{~Qd|<rr  
audit objective                                         审计目标，审计目的 H
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audit of financial statements                      会计报表审计，财务报表审计 AW
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audit opinion                                     审计意见 VDC"tSQ  
audit period                                      被审计期间，被审计年度 | sZu1K  
audit plan                                          审计计划 gfmaO]  
audit planning                                    编制审计计划，制定审计计划，审计计划 8b:\@]g$  
audit planning stage                                  审计计划阶段 Uiu9o]n  
audit procedure                                审计程序 bZi;
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audit programme                               审计程序表，具体审计计划 C^!ej"  
audit report                                       审计报告 =%R|@lz_x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9Li.B1j  
audit report with a qualified opinion                 有保留意见的审计报告 62{[)jt{  
audit report with an adverse opinion                否定意见的审计报告 &$hT27A>k  
audit report with dual dates                      双重日期审计报告 kG|pM54:^  
audit reporting stage                                 审计报告阶段 77o&$l,A|  
audit responsibility                                   审计责任 2-.%WhE/  
audit results                                      审计结果 C;.+ kE  
audit risk                                          审计风险 ?,Zc{  
audit sampling                                          审计抽样 z{dn  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~n`G>Oe3  
audit strategies                                  审计策略 kU$M 8J.  
audit summary                                         审计总结，审计小结 +)QA!g$  
audit team                                         审计小组 /7-qb^V  
audit test                                    审计测试 uq_h8JH$  
audit trail                                          审计轨迹 4Q FX  
audit work                                        审计工作 +Y|HO[  
audit working paper                                 审计工作底稿 Trwk9 +  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 tx{tIw^2;  
auditing standards                             审计准则 &4-rDR,  
audit-oriented working paper                          (审计)业务类工作底稿 P g1EE"N@  
authorisation                                     授权 {;j@-=pV  
authorisation of transaction                       交易的授权 sKuPV
  
availability                                         可获得性 ?L~Z]+-  
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balance                                      余额；差额；平衡 5,1q%  
balance sheet                                    资产负债表 Hn mByn\j  
bank                                                 银行 ,1g*0W^  
bank account                                    银行账户，银行户头 NK0hT,_  
bank statement                                 银行对账单 xtP=/B/  
barter transaction                              易货交易，以物换物交易 M/^kita  
basis of audit                                    审计依据 aok,qn'j  
basis of preparation                                (会计报表的)编制基础 Pw_[{LL  
book of account                               账目，账簿 Je~d/,^WU  
borrowing                                         借款，贷款，借债 8ncgTCH:  
branch                                              分支，分支机构，分店 Al(u|LbQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 %xWscA%^u  
budget                                              预算 s(
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building                                      建筑物；大楼 hr] :bR  
business conditions                                  业务情况，经营情况 (6Sf#M  
business licence                               (企业等的)营业执照 jboQ)NxT!,  
business relation                                业务关系 "3Z<V8xB  
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