[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 SLc'1{  
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审计词汇英汉对照 D?Q{&6p  
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ability to continue as a going concern               持续经营能力 #X"eg  
acceptability                                     可接受性，可接受程度 H;$OCDRC  
acceptable level of detection risk                     检查风险的可接受水平 DFt1{qS8@u  
acceptance of engagement                       接受委托 lH^[b[  
accepting the engagement for the first time              首次接受委托 gI^*O@Q4{b  
access to asset                                         对资产的接触 5A6d]  
according to                                     根据，依据，依照 MLc c  
account balance                                账户余额 $9\!CPZ2  
account for                                       对……进行会计处理，核算；解释 Ij}RlYQz  
accounting                                        会计，会计学 JQ8wL _C>  
accounting advisory serve                        会计咨询服务 T
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accounting firm                                 会计师事务所 e;<=aa)}?  
accounting information                      会计信息，会计资料 :_Y@,CpIEg  
accounting period                             会计期间 DO$jX 4  
accounting policies                                   会计政策 X ] &Q^  
accounting professional bodies                 会计职业组织，会计职业团体 i9oi} $;J  
accounting records                                   会计记录 /E@|  
accounting responsibility                           会计责任 >LwZ"IEV  
accounting service                             会计服务 Ed)t87E  
accounting standards                                会计准则 
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Accounting Standards for Business Enterprises       企业会计准则 }cG
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accounting system                             会计系统 Jx@3zl  
accounting treatment                                会计处理 /AP@Bhm  
accuracy                                    准确性，精确性 _}7N,Cx   
additional audit procedures                      追加审计程序 @%K@oDL  
addressee                                         收件人，收信人 B&yb%`9],W  
Administration of State-owned Assets  (the～)     国有资产管理局 T'l >$6  
administrative laws and regulations                 行政法规 gYx|Na,+
 
adverse impact                                 不利影响，负面影响 IXugnvyV  
adverse opinion                                反对意见 [=-?n6  
advisory group                                  咨询组，顾问组 5/Q^p"  
agency fee                                        代理费，代理费用 ucyz>TL0  
aggregate                                          总计，合计为…… =$IjN v(?  
alternation of document and record                 变造文件和记录 hof:+aW  
alternative audit procedures                      替代审计程序，备选审计程序 w M aib3Q  
amend                                              修改，修订 jYRwtP\  
amortisation                                      摊销 2* 5Z| 3aX  
analytical capacity                             分析能力 _rK}~y=0  
analytical procedures                               分析性程序 }Z-]m  
annual financial statements                        年度会计报表，年度财务报表 K<KyX8$P0  
appendix                                          附录，附表 Qj?FUxw  
applicable                                         适用的 g# ;w)-Zj  
applicable laws and regulations                 适用的法规 m#mM2Guxe  
application systems                                  应用系统 m0W5Ogk  
apply consistently                              一贯地执行，一贯地实施 7%9Sz5z  
appropriate                                       适当的，合适的； VAF+\Cea=  
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appropriate authorization                          适当的授权 DJ;G0*  
appropriateness of audit evidence                    审计证据的适当性 '@9h@,tc  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 ^PfFW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ` a5$VV%J  
asset                                                 资产，财产 v"Fa_+TVx  
asset restructuring                             资产重组 2![.Kbqa%  
assignment of duties                                 职责的划分 CEE`nn  
assistant                                     助理，助理人员 pIk&N
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associated company                                 联属公司，联营公司 A
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association                                        联合，结合；协会，社团 oBQr6-nZ  
assumption                                       假设，假定 IDb|J%e^P  
at a given date                                         在某一特定时日 . Yg)| /  
attestation                                         鉴证，公证 _H|x6X1-  
attestation service                             鉴证服务 /+ vl({vV  
audit adjustment                                审计调整 PBb@J'b  
audit areas                                        审计领域 #vYdP#nWb  
audit conclusion                                审计结论 Funep[rA  
audit effectiveness                             审计效果 1"009/|  
audit efficiency                                  审计效率 qCn(~:  
audit engagement letter                      审计业务约定书 B
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audit evidence                                          审计证据 )R+@vh#Q<$  
audit fee                                    审计费 J_OIU#-B  
audit files                                          审计档案 .xuLvNyQr  
audit findings                                     审计中发现的事项 agN`) F!  
audit implementation stage                        审计实施阶段 ZJ@M}-4O1  
audit mark                                        审计标识 ?&ThMWl  
audit materiality                                 审计重要性 aH e/MucK  
audit method                                     审计方法 UwrinkoeE  
audit objective                                         审计目标，审计目的 0n|op:]BHM  
audit of financial statements                      会计报表审计，财务报表审计 8'_>A5L/C  
audit opinion                                     审计意见 d>eVR  
audit period                                      被审计期间，被审计年度 MRiQaUg2  
audit plan                                          审计计划 |j$&W;yC  
audit planning                                    编制审计计划，制定审计计划，审计计划 ` ZXX[&C  
audit planning stage                                  审计计划阶段 as- Z)h[B  
audit procedure                                审计程序 K_',Gd4L  
audit programme                               审计程序表，具体审计计划 $%"i|KTsv:  
audit report                                       审计报告 `h/j3fmX?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +.&#whEw(i  
audit report with a qualified opinion                 有保留意见的审计报告 v_"p)4
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audit report with an adverse opinion                否定意见的审计报告 7-.YVM~R  
audit report with dual dates                      双重日期审计报告 G0Smss=K  
audit reporting stage                                 审计报告阶段 Ey=
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audit responsibility                                   审计责任 C2Fklp6  
audit results                                      审计结果 #.UooFk+Y  
audit risk                                          审计风险 | Uf6k`  
audit sampling                                          审计抽样 MQY^#N  
audit sampling techniques                         审计抽样方法，审计抽样技术 9%j_"+<c  
audit strategies                                  审计策略 A!No:?S  
audit summary                                         审计总结，审计小结 Wo2TU!  
audit team                                         审计小组 tzJdUZJ  
audit test                                    审计测试 *+re2O)Eh'  
audit trail                                          审计轨迹 %*lOzC  
audit work                                        审计工作 ilEWxr;,  
audit working paper                                 审计工作底稿 X"YH49?  
audited financial statement                        审计会计报表，已审计财务报表 a H'iW)  
Auditing Guidelines (the～)                      审计规范指南 \:]Clvc  
auditing standards                             审计准则 uA7~`78  
audit-oriented working paper                          (审计)业务类工作底稿 t6BggO"_u  
authorisation                                     授权 N_lQz(nG/2  
authorisation of transaction                       交易的授权 vF0#]  
availability                                         可获得性 $]Kgs6=r  
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balance                                      余额；差额；平衡 XYhN;U}Z  
balance sheet                                    资产负债表 \:-#,( .V  
bank                                                 银行 (wU<Kpt?J  
bank account                                    银行账户，银行户头 }&Un8Rg"h  
bank statement                                 银行对账单 4eK!1|1  
barter transaction                              易货交易，以物换物交易 |} ;&xI  
basis of audit                                    审计依据 9&fS<Hk  
basis of preparation                                (会计报表的)编制基础 0m7ANqE[Z  
book of account                               账目，账簿 "i_I<?aGB  
borrowing                                         借款，贷款，借债 1r;]==  
branch                                              分支，分支机构，分店 kg?[  
brought forward                                (账户余额等的)承上年，承上期，承上页 q,3_)ZOq  
budget                                              预算 <|[G=GA\S!  
building                                      建筑物；大楼 x1</%y5ev  
business conditions                                  业务情况，经营情况 5A oKlJrY  
business licence                               (企业等的)营业执照 1Y4=D  
business relation                                业务关系 >UvLeS2h:y  
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