[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 jbp?6GW  
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审计词汇英汉对照 S#nW )=   
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ability to continue as a going concern               持续经营能力 yZc#@R[0  
acceptability                                     可接受性，可接受程度 >J/8lS{#  
acceptable level of detection risk                     检查风险的可接受水平 uLSuY}K0  
acceptance of engagement                       接受委托 +!$]a^3l  
accepting the engagement for the first time              首次接受委托 2*a5pFkb  
access to asset                                         对资产的接触 w#{S=^`}  
according to                                     根据，依据，依照 I-m Bj8^;  
account balance                                账户余额 5IfC8drAs  
account for                                       对……进行会计处理，核算；解释 T l8`3`e  
accounting                                        会计，会计学 ##nC@h@  
accounting advisory serve                        会计咨询服务 v(=E R%  
accounting firm                                 会计师事务所 3 <_=Vyf  
accounting information                      会计信息，会计资料 KO[,C[;|j  
accounting period                             会计期间 #Ve@D@d[  
accounting policies                                   会计政策 {_UOS8j7  
accounting professional bodies                 会计职业组织，会计职业团体 VM<$!Aaz  
accounting records                                   会计记录 xB5QM #w\  
accounting responsibility                           会计责任 j[Gg[7q{y  
accounting service                             会计服务 Rw)=
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accounting standards                                会计准则 ! =*k+gpF  
Accounting Standards for Business Enterprises       企业会计准则 BH0s` K"  
accounting system                             会计系统 8=OpX,t(  
accounting treatment                                会计处理 8wMwS6s:  
accuracy                                    准确性，精确性 P4fnBH4OQ  
additional audit procedures                      追加审计程序 "6gBb
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addressee                                         收件人，收信人 ]A:8x`z#F  
Administration of State-owned Assets  (the～)     国有资产管理局 P
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administrative laws and regulations                 行政法规 +mC?.B2D  
adverse impact                                 不利影响，负面影响 ?X$ *8;==6  
adverse opinion                                反对意见 h_6c9VI  
advisory group                                  咨询组，顾问组 fWyXy%Qq  
agency fee                                        代理费，代理费用 ef2)k4)"  
aggregate                                          总计，合计为…… (Ta(Y=!uq  
alternation of document and record                 变造文件和记录 q^h/64F  
alternative audit procedures                      替代审计程序，备选审计程序  vURgR  
amend                                              修改，修订 .mplML0oW  
amortisation                                      摊销 _pxurq{  
analytical capacity                             分析能力 1vdG \$  
analytical procedures                               分析性程序 onl,R{,`0  
annual financial statements                        年度会计报表，年度财务报表 & l0L W,Bx  
appendix                                          附录，附表 #fb&51  
applicable                                         适用的 3Scc"9]  
applicable laws and regulations                 适用的法规 Qh+zs^-?  
application systems                                  应用系统 0+/ew8~$  
apply consistently                              一贯地执行，一贯地实施 5YYBX
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appropriate                                       适当的，合适的； ._q<~_~R  
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appropriate authorization                          适当的授权 ZE9
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appropriateness of audit evidence                    审计证据的适当性 )FN$Jlo  
approval                                    批准，核准 D#gC-,  
assertion                                    (会计报表上的)认定；确认 #I\" 'n5M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KbMan~Pb6  
asset                                                 资产，财产 AWd,qldv  
asset restructuring                             资产重组 Y|buQQ|  
assignment of duties                                 职责的划分 w-3Lw<  
assistant                                     助理，助理人员 ?in)kL  
associated company                                 联属公司，联营公司 4hzdc] a  
association                                        联合，结合；协会，社团 )KOIf{  
assumption                                       假设，假定 ~_ u3_d.  
at a given date                                         在某一特定时日 jZ''0Lclpc  
attestation                                         鉴证，公证 G&08Qb ,N  
attestation service                             鉴证服务 f{2I2kJr  
audit adjustment                                审计调整 @M"( r"ab  
audit areas                                        审计领域 M0$E_*  
audit conclusion                                审计结论 U$;UW3-  
audit effectiveness                             审计效果 ,&L} ^Up  
audit efficiency                                  审计效率 {nw.bKq7  
audit engagement letter                      审计业务约定书 r1 b"ta  
audit evidence                                          审计证据 +!ZfJZls  
audit fee                                    审计费 [&kz4_  
audit files                                          审计档案 u<4bOJn({  
audit findings                                     审计中发现的事项 BN~ndWRK  
audit implementation stage                        审计实施阶段 j4u ["O3  
audit mark                                        审计标识 (T%Ue2zlY  
audit materiality                                 审计重要性 )S;3WnQ)  
audit method                                     审计方法 MBAj.J  
audit objective                                         审计目标，审计目的 rAE5.Q!u  
audit of financial statements                      会计报表审计，财务报表审计 5vJxhBm/  
audit opinion                                     审计意见 F x^X(!)~]  
audit period                                      被审计期间，被审计年度 Wg20H23XW  
audit plan                                          审计计划 UuC-R)  
audit planning                                    编制审计计划，制定审计计划，审计计划 7C R6ew~  
audit planning stage                                  审计计划阶段  0T^0)c  
audit procedure                                审计程序 0Ua=&;/2  
audit programme                               审计程序表，具体审计计划 R:j mn  
audit report                                       审计报告 k SgE_W)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I?^(j;QpS  
audit report with a qualified opinion                 有保留意见的审计报告 |(AFU3~  
audit report with an adverse opinion                否定意见的审计报告 @_W13@|  
audit report with dual dates                      双重日期审计报告 u:mndTpB6x  
audit reporting stage                                 审计报告阶段 jAU&h@  
audit responsibility                                   审计责任 pRd'\+  
audit results                                      审计结果 =3`|D0E  
audit risk                                          审计风险 e\O-5hp7  
audit sampling                                          审计抽样 |* ^LsuFb  
audit sampling techniques                         审计抽样方法，审计抽样技术 H \'1.8g/  
audit strategies                                  审计策略 g>k?03;  
audit summary                                         审计总结，审计小结 1b86@f  
audit team                                         审计小组 (=%0$ (S>  
audit test                                    审计测试 57=d;Yg e  
audit trail                                          审计轨迹 C!ch !E#  
audit work                                        审计工作 WdlGnFAWh  
audit working paper                                 审计工作底稿 !0vLSF=  
audited financial statement                        审计会计报表，已审计财务报表 `oH4"9&]k3  
Auditing Guidelines (the～)                      审计规范指南 w`=O '0d  
auditing standards                             审计准则 Sc/$2gSG  
audit-oriented working paper                          (审计)业务类工作底稿 iQS,@6  
authorisation                                     授权 W6_rSVm  
authorisation of transaction                       交易的授权 jU* D  
availability                                         可获得性 Z4rk$K'=1w  
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balance                                      余额；差额；平衡 g7a446QR\K  
balance sheet                                    资产负债表 O6v
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bank                                                 银行 *8po0s  
bank account                                    银行账户，银行户头 5[4nFa}R:5  
bank statement                                 银行对账单 6q>}M  
barter transaction                              易货交易，以物换物交易  +cSc0:  
basis of audit                                    审计依据 ,.} %\GhY  
basis of preparation                                (会计报表的)编制基础 wc.=`Me  
book of account                               账目，账簿 vhAgX0k  
borrowing                                         借款，贷款，借债 &1R#!|h1W  
branch                                              分支，分支机构，分店 ,B_c  
brought forward                                (账户余额等的)承上年，承上期，承上页 m C`*#[  
budget                                              预算 ^ +v1[U@  
building                                      建筑物；大楼 =J)<Nx.gA  
business conditions                                  业务情况，经营情况 CtV|oeJ  
business licence                               (企业等的)营业执照 =QGmJ3  
business relation                                业务关系 1dw{:X=j  
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