[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 IzpE|8l  
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审计词汇英汉对照 D&%8JL  
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ability to continue as a going concern               持续经营能力 z9aR/:W}  
acceptability                                     可接受性，可接受程度 r3'J{-kl  
acceptable level of detection risk                     检查风险的可接受水平  XIIn I  
acceptance of engagement                       接受委托 9 C[~*,qx  
accepting the engagement for the first time              首次接受委托 ieZ$@3#&z  
access to asset                                         对资产的接触 $6rm;UH  
according to                                     根据，依据，依照 q<&1,^A  
account balance                                账户余额 u cpU$+  
account for                                       对……进行会计处理，核算；解释 ^4n#'
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accounting                                        会计，会计学 QLY;@-jF$  
accounting advisory serve                        会计咨询服务 ^Ps!  
accounting firm                                 会计师事务所 ;ElCWs->\  
accounting information                      会计信息，会计资料 1K Fd ~U  
accounting period                             会计期间 yB UQ!4e  
accounting policies                                   会计政策 }Va((X w  
accounting professional bodies                 会计职业组织，会计职业团体 rN}pi@  
accounting records                                   会计记录 1/M^7Vb.  
accounting responsibility                           会计责任 m_)-  
accounting service                             会计服务 <P h50s4  
accounting standards                                会计准则 4Zbn8GpC  
Accounting Standards for Business Enterprises       企业会计准则 )'+[,z ;s  
accounting system                             会计系统 Cbff:IP  
accounting treatment                                会计处理 'nTlCYT  
accuracy                                    准确性，精确性 1#d
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additional audit procedures                      追加审计程序 //7YtK6  
addressee                                         收件人，收信人 UIAazDyC  
Administration of State-owned Assets  (the～)     国有资产管理局 5iA>Z!sP[  
administrative laws and regulations                 行政法规 dA)T>  
adverse impact                                 不利影响，负面影响 \?n6l7*t>  
adverse opinion                                反对意见 )\1>)BJq  
advisory group                                  咨询组，顾问组 KQfWpHwfj  
agency fee                                        代理费，代理费用 L`nW&;w'  
aggregate                                          总计，合计为…… &>jz[3  
alternation of document and record                 变造文件和记录 %~Yo{4mHs  
alternative audit procedures                      替代审计程序，备选审计程序 clvg5{^q[  
amend                                              修改，修订 w/#7G\U  
amortisation                                      摊销 "'v+*H 3  
analytical capacity                             分析能力 q;eb  
analytical procedures                               分析性程序 b}qfOgd5  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 x=DxD&I!J  
applicable                                         适用的 =Y2 Rht  
applicable laws and regulations                 适用的法规 _Raf7W  
application systems                                  应用系统 8jz>^.-o  
apply consistently                              一贯地执行，一贯地实施 h@ lz  
appropriate                                       适当的，合适的； %0Ur3  
征用，挪用 /b,>fK^  
appropriate authorization                          适当的授权 [%K6-\S  
appropriateness of audit evidence                    审计证据的适当性 'yiv.<4  
approval                                    批准，核准 @aS)=|Ls\  
assertion                                    (会计报表上的)认定；确认 W8& )UtWQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h.Qk{v  
asset                                                 资产，财产 Ze0qRLuH!  
asset restructuring                             资产重组 m,HE4`g   
assignment of duties                                 职责的划分 \TP$2i%W  
assistant                                     助理，助理人员 gv67+Mf  
associated company                                 联属公司，联营公司 (_pw\zk>  
association                                        联合，结合；协会，社团 X_78;T)uA  
assumption                                       假设，假定 lj<Sa  
at a given date                                         在某一特定时日 [<XYU,{R  
attestation                                         鉴证，公证 }d%CZnY&7  
attestation service                             鉴证服务 m"!SyN}&9?  
audit adjustment                                审计调整 _mm(W=KiL  
audit areas                                        审计领域 )BJkHED{  
audit conclusion                                审计结论 T~3{$  
audit effectiveness                             审计效果 i f&bp ,  
audit efficiency                                  审计效率 @r GY9%E  
audit engagement letter                      审计业务约定书 qx#M6\L!  
audit evidence                                          审计证据 `KZV@t  
audit fee                                    审计费 daSe
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audit files                                          审计档案 gKb,Vrt  
audit findings                                     审计中发现的事项 t'2A)S  
audit implementation stage                        审计实施阶段 bSe\d~{  
audit mark                                        审计标识 v] SxZLa  
audit materiality                                 审计重要性 i:YX_+n  
audit method                                     审计方法 Z )c\B  
audit objective                                         审计目标，审计目的 ,7wY
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audit of financial statements                      会计报表审计，财务报表审计  dfFw6R  
audit opinion                                     审计意见 iZNS? ^U  
audit period                                      被审计期间，被审计年度 cX9o'e:C  
audit plan                                          审计计划 3k'Bje?9~  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vit-)o{zr  
audit planning stage                                  审计计划阶段 (utP@d^  
audit procedure                                审计程序 )%^l+w+&  
audit programme                               审计程序表，具体审计计划 uG
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audit report                                       审计报告 CU|E-XPW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]njNSn  
audit report with a qualified opinion                 有保留意见的审计报告 f&CQn.K"  
audit report with an adverse opinion                否定意见的审计报告 (?l ]}p^[  
audit report with dual dates                      双重日期审计报告 5Y+YN1  
audit reporting stage                                 审计报告阶段 # `^nmC/F  
audit responsibility                                   审计责任 XR..DVab  
audit results                                      审计结果 (xG%H:6,  
audit risk                                          审计风险 g|Lbe4?  
audit sampling                                          审计抽样 *6yY>LW  
audit sampling techniques                         审计抽样方法，审计抽样技术 K+)3 LR^  
audit strategies                                  审计策略 T+L=GnYl  
audit summary                                         审计总结，审计小结 )h@PRDI_  
audit team                                         审计小组 L(|K{vHh]  
audit test                                    审计测试 qy'-'UlIr  
audit trail                                          审计轨迹 K/zb6=->  
audit work                                        审计工作 AE:(:U\  
audit working paper                                 审计工作底稿 Ue \A ,  
audited financial statement                        审计会计报表，已审计财务报表 X$UK;O  
Auditing Guidelines (the～)                      审计规范指南 {m*lt3 $k  
auditing standards                             审计准则 T^4 dHG-(  
audit-oriented working paper                          (审计)业务类工作底稿 dU9;sx  
authorisation                                     授权 g7! LX[  
authorisation of transaction                       交易的授权 w
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availability                                         可获得性 PE5*]+lW.  
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balance                                      余额；差额；平衡 ^'=[+  
balance sheet                                    资产负债表 Z}t;:yhR  
bank                                                 银行 c>$d!IKCL  
bank account                                    银行账户，银行户头 _>vH%FY  
bank statement                                 银行对账单 _".h(  
barter transaction                              易货交易，以物换物交易 7G+!9^  
basis of audit                                    审计依据 6?u`u t  
basis of preparation                                (会计报表的)编制基础 I3 "6"  
book of account                               账目，账簿 rf=l1
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borrowing                                         借款，贷款，借债 ZV--d'YiEm  
branch                                              分支，分支机构，分店 PPl o0R  
brought forward                                (账户余额等的)承上年，承上期，承上页 C&yZ`[K  
budget                                              预算 jOT/|k  
building                                      建筑物；大楼 lW5Lwyt8  
business conditions                                  业务情况，经营情况 x_~_/&X5  
business licence                               (企业等的)营业执照 +IS6l*_y>6  
business relation                                业务关系 cD]H~D}M  
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