[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 qfK`MhA}  
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审计词汇英汉对照 hYM@?/(q  
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ability to continue as a going concern               持续经营能力 ?HV`| Cw  
acceptability                                     可接受性，可接受程度 K!]1oy'V  
acceptable level of detection risk                     检查风险的可接受水平 y;AL'vm9  
acceptance of engagement                       接受委托 8krpowVs~  
accepting the engagement for the first time              首次接受委托 hQDTS>U
  
access to asset                                         对资产的接触 CBD6bl|A  
according to                                     根据，依据，依照 i7utKj*57  
account balance                                账户余额 NbGV1q']  
account for                                       对……进行会计处理，核算；解释 L0tAgW!@  
accounting                                        会计，会计学 hweaGL t0  
accounting advisory serve                        会计咨询服务 ulER1\ W  
accounting firm                                 会计师事务所 &2=dNREJ}1  
accounting information                      会计信息，会计资料 *r$+&8V\n  
accounting period                             会计期间 E)9yH\$6  
accounting policies                                   会计政策 Kbb78S30  
accounting professional bodies                 会计职业组织，会计职业团体 \0H's{uek  
accounting records                                   会计记录 P7x =  
accounting responsibility                           会计责任  HCa  
accounting service                             会计服务 DVkB$2
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accounting standards                                会计准则 nYt/U\n!  
Accounting Standards for Business Enterprises       企业会计准则 q=DN {a:  
accounting system                             会计系统 ?l$Nf@-  
accounting treatment                                会计处理 /g$G_}  
accuracy                                    准确性，精确性 $Tb G+Eb8  
additional audit procedures                      追加审计程序 Q26qNn bK  
addressee                                         收件人，收信人 ]d] JXt?)i  
Administration of State-owned Assets  (the～)     国有资产管理局 +\{
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administrative laws and regulations                 行政法规 Eb=#9f%y>&  
adverse impact                                 不利影响，负面影响 A?oXqb  
adverse opinion                                反对意见 k~|-gfFP  
advisory group                                  咨询组，顾问组 0^8)jpL$<9  
agency fee                                        代理费，代理费用 ~(@ E`s&{  
aggregate                                          总计，合计为…… a!mf;m  
alternation of document and record                 变造文件和记录 Y2[A2Uy$ef  
alternative audit procedures                      替代审计程序，备选审计程序 \^V`ds*.  
amend                                              修改，修订 G5,~Z&}YS  
amortisation                                      摊销 $\"9<o|h  
analytical capacity                             分析能力 o8Z[+;  
analytical procedures                               分析性程序 <uc1D/~^:  
annual financial statements                        年度会计报表，年度财务报表 ejO}t:}P  
appendix                                          附录，附表 _"%B7FK  
applicable                                         适用的 .?>5-od2  
applicable laws and regulations                 适用的法规 ,= &B28Qe)  
application systems                                  应用系统 ?9X&tK)E-  
apply consistently                              一贯地执行，一贯地实施 _6Eu2|vM&  
appropriate                                       适当的，合适的； {q3H5csFq  
征用，挪用 tL+OCLF;  
appropriate authorization                          适当的授权 vw)7 !/#  
appropriateness of audit evidence                    审计证据的适当性 >2?aZ`r+  
approval                                    批准，核准 p<v.Q
  
assertion                                    (会计报表上的)认定；确认 n6(.{M;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 olW|$?  
asset                                                 资产，财产 `:eViVl6e  
asset restructuring                             资产重组 WpLZQ6wH  
assignment of duties                                 职责的划分 zj|/ CxV  
assistant                                     助理，助理人员 G8IY#  
associated company                                 联属公司，联营公司 1'4J[S\cM  
association                                        联合，结合；协会，社团 &|<xqt  
assumption                                       假设，假定 b`_w])Y@  
at a given date                                         在某一特定时日 ZCg`z
  
attestation                                         鉴证，公证 3
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attestation service                             鉴证服务 I=O
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audit adjustment                                审计调整 e2C<PGUUB  
audit areas                                        审计领域 rz(0:vxwA  
audit conclusion                                审计结论 @wq#>bm  
audit effectiveness                             审计效果 ;p ]y)3  
audit efficiency                                  审计效率 >bUj*#<  
audit engagement letter                      审计业务约定书 b%t+,0s|  
audit evidence                                          审计证据 Y&2aO1  
audit fee                                    审计费 QI_59f>  
audit files                                          审计档案 V5D`eX 9  
audit findings                                     审计中发现的事项 ~B$b)`*  
audit implementation stage                        审计实施阶段 htPqT,L  
audit mark                                        审计标识 m/`IGT5J  
audit materiality                                 审计重要性 LihjGkj\g  
audit method                                     审计方法 #~Q8M*~@  
audit objective                                         审计目标，审计目的 ;:m&#YJV  
audit of financial statements                      会计报表审计，财务报表审计 -n*;W9  
audit opinion                                     审计意见 oY`qInM_  
audit period                                      被审计期间，被审计年度 Bfd-:`Jk  
audit plan                                          审计计划 )h^NR3N  
audit planning                                    编制审计计划，制定审计计划，审计计划 +[m8c){  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 MF[z-7  
audit programme                               审计程序表，具体审计计划  l>v{  
audit report                                       审计报告 &!35/:~uD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l oqvi  
audit report with a qualified opinion                 有保留意见的审计报告 (3*UPZv  
audit report with an adverse opinion                否定意见的审计报告 y7<&vIEC  
audit report with dual dates                      双重日期审计报告 &HM-g7|C0E  
audit reporting stage                                 审计报告阶段 ;TZGC).6  
audit responsibility                                   审计责任 &14W
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audit results                                      审计结果 }iIbc
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audit risk                                          审计风险 J -Qh/d%]  
audit sampling                                          审计抽样 _ ^7|!(Sz  
audit sampling techniques                         审计抽样方法，审计抽样技术 |)@N-f:E  
audit strategies                                  审计策略 F?Or;p5`Y  
audit summary                                         审计总结，审计小结 zL s^,x  
audit team                                         审计小组 ~_!ts{[E  
audit test                                    审计测试 ^ua12f  
audit trail                                          审计轨迹 @XOi62(  
audit work                                        审计工作 >kdM:MK  
audit working paper                                 审计工作底稿 =hw ^P%Zn  
audited financial statement                        审计会计报表，已审计财务报表 ${U6=  
Auditing Guidelines (the～)                      审计规范指南 )u@t.)ChAV  
auditing standards                             审计准则 >uHS[ _`nM  
audit-oriented working paper                          (审计)业务类工作底稿 n_$yV:MuT!  
authorisation                                     授权 J"[3~&em  
authorisation of transaction                       交易的授权 8.I9}_  
availability                                         可获得性 yBz>0I3  
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balance                                      余额；差额；平衡 ccO aCr  
balance sheet                                    资产负债表 <<3+g"enno  
bank                                                 银行 7d D.G/'  
bank account                                    银行账户，银行户头 ~HP L V  
bank statement                                 银行对账单 i+~QDo(Pi  
barter transaction                              易货交易，以物换物交易 (Cj,\r  
basis of audit                                    审计依据 TC-f%1(  
basis of preparation                                (会计报表的)编制基础 k)E;(
 
book of account                               账目，账簿 \; bWh  
borrowing                                         借款，贷款，借债 ?^3B3qqh9  
branch                                              分支，分支机构，分店 0&`}EXe<f  
brought forward                                (账户余额等的)承上年，承上期，承上页 0~xaUM`  
budget                                              预算 GqjO>v fy  
building                                      建筑物；大楼 .]Ybp2`
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business conditions                                  业务情况，经营情况 `F,zenk=  
business licence                               (企业等的)营业执照 + x_wYv  
business relation                                业务关系 X^in};&d  
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