[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 PdO"e  
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审计词汇英汉对照 #(614-r/  
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ability to continue as a going concern               持续经营能力 ; j
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acceptability                                     可接受性，可接受程度 s7 nl  
acceptable level of detection risk                     检查风险的可接受水平 jnp~ACN,  
acceptance of engagement                       接受委托 zy$jTqDH  
accepting the engagement for the first time              首次接受委托 }V]b4t  
access to asset                                         对资产的接触 o i'iZX  
according to                                     根据，依据，依照 6t;;Fz  
account balance                                账户余额 |k6+- 1~_  
account for                                       对……进行会计处理，核算；解释 x W)  
accounting                                        会计，会计学 4Px|:7~wT8  
accounting advisory serve                        会计咨询服务 G;cC!
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accounting firm                                 会计师事务所 1<m`38'  
accounting information                      会计信息，会计资料 m@+v6&,  
accounting period                             会计期间 FA,n>  
accounting policies                                   会计政策 |E6_TZ#=  
accounting professional bodies                 会计职业组织，会计职业团体 }b54 O\,  
accounting records                                   会计记录 *.nSv@F  
accounting responsibility                           会计责任 l3b=
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accounting service                             会计服务 [6l0|Y  
accounting standards                                会计准则 &l2x h~L  
Accounting Standards for Business Enterprises       企业会计准则 e+BZoK ^  
accounting system                             会计系统 ri4z^1\  
accounting treatment                                会计处理 O)&W0`VY  
accuracy                                    准确性，精确性 _$$.5?4  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 .\$A7DD+A  
Administration of State-owned Assets  (the～)     国有资产管理局 7#j.yf4  
administrative laws and regulations                 行政法规 QD%xmP  
adverse impact                                 不利影响，负面影响 Ti)Me-g  
adverse opinion                                反对意见 _(J#RH  
advisory group                                  咨询组，顾问组 }d}sC\>U  
agency fee                                        代理费，代理费用 ~ `}),aA  
aggregate                                          总计，合计为…… 1]''@oh{6U  
alternation of document and record                 变造文件和记录 L3\#ufytb  
alternative audit procedures                      替代审计程序，备选审计程序 '-A;B.GV%  
amend                                              修改，修订 xDw~n (*  
amortisation                                      摊销 6ZE`'
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analytical capacity                             分析能力 .:&`PaMt  
analytical procedures                               分析性程序 I;JV-jDM  
annual financial statements                        年度会计报表，年度财务报表 rVP\F{Q4Tr  
appendix                                          附录，附表 P x Q]$w  
applicable                                         适用的 &X:;B'   
applicable laws and regulations                 适用的法规 }h Wv
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application systems                                  应用系统 E'4Psx9: =  
apply consistently                              一贯地执行，一贯地实施 >#:SJ?)`T  
appropriate                                       适当的，合适的； ?0:]%t18  
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appropriate authorization                          适当的授权 lv/
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appropriateness of audit evidence                    审计证据的适当性 1LS1 ZY  
approval                                    批准，核准 X7-*`NI^  
assertion                                    (会计报表上的)认定；确认  I\_2=mL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 PY_8*~Z  
asset restructuring                             资产重组 g|uyQhsg  
assignment of duties                                 职责的划分 stK}K-=`  
assistant                                     助理，助理人员 *_I`{9~'  
associated company                                 联属公司，联营公司 !0lk}Uzkh  
association                                        联合，结合；协会，社团 +0U=UV)U  
assumption                                       假设，假定 o#6QwbU25  
at a given date                                         在某一特定时日 jC[
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attestation                                         鉴证，公证 !y XGAg,  
attestation service                             鉴证服务 Z:^#9D{  
audit adjustment                                审计调整 IH=$ wc  
audit areas                                        审计领域 yfV]f LZ  
audit conclusion                                审计结论 $=diG  
audit effectiveness                             审计效果 plPPf+\  
audit efficiency                                  审计效率 z4_ B/Q  
audit engagement letter                      审计业务约定书 4o M~  
audit evidence                                          审计证据 T1$ p%yQH  
audit fee                                    审计费 swZi O_85  
audit files                                          审计档案 ^k7I+A  
audit findings                                     审计中发现的事项 c=+%][
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audit implementation stage                        审计实施阶段 v\dQjQu8m  
audit mark                                        审计标识 n[e C  
audit materiality                                 审计重要性 "{vWdY|"  
audit method                                     审计方法 VK*_pEV,}  
audit objective                                         审计目标，审计目的 })<u~r  
audit of financial statements                      会计报表审计，财务报表审计 DgcS@N  
audit opinion                                     审计意见 $\*Z  
audit period                                      被审计期间，被审计年度 TaSS) n  
audit plan                                          审计计划 >6yQuB  
audit planning                                    编制审计计划，制定审计计划，审计计划 \&+Y;:6  
audit planning stage                                  审计计划阶段 !HU$V9C  
audit procedure                                审计程序 Htr]_<@  
audit programme                               审计程序表，具体审计计划 ,gZp/yJ;  
audit report                                       审计报告 67&IaDt s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x&DqTX?b,  
audit report with a qualified opinion                 有保留意见的审计报告 7xO05)bz  
audit report with an adverse opinion                否定意见的审计报告 PcA^ jBgGl  
audit report with dual dates                      双重日期审计报告 4vi?9MPz  
audit reporting stage                                 审计报告阶段 v`
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audit responsibility                                   审计责任 ;b65s9n^b  
audit results                                      审计结果 'kj q C  
audit risk                                          审计风险 {1Cnrjw  
audit sampling                                          审计抽样 {+#{Cha  
audit sampling techniques                         审计抽样方法，审计抽样技术 a]fFR~OY  
audit strategies                                  审计策略 @yb'h`f]  
audit summary                                         审计总结，审计小结 2;T?ry7  
audit team                                         审计小组 >b"@{MZ@t  
audit test                                    审计测试 T8\@CV!  
audit trail                                          审计轨迹 l(rm0_  
audit work                                        审计工作 #!z-)[S.+  
audit working paper                                 审计工作底稿 Sak^J.~G[  
audited financial statement                        审计会计报表，已审计财务报表 oQh;lb  
Auditing Guidelines (the～)                      审计规范指南 @C@9Tw 2Y  
auditing standards                             审计准则 p@~Y[a =  
audit-oriented working paper                          (审计)业务类工作底稿 d+)LK~  
authorisation                                     授权 ][l5S*CC_  
authorisation of transaction                       交易的授权 W=A0+t%XC  
availability                                         可获得性 'Up75eT  
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balance                                      余额；差额；平衡 +|bmUm<2  
balance sheet                                    资产负债表 SujEF`"  
bank                                                 银行 ,=CipL9]  
bank account                                    银行账户，银行户头 tH;9"z# ~  
bank statement                                 银行对账单 Trh t2Iv  
barter transaction                              易货交易，以物换物交易 0vLx={i  
basis of audit                                    审计依据 MVzj7~+  
basis of preparation                                (会计报表的)编制基础 Hk+44  
book of account                               账目，账簿 V0m1>{  
borrowing                                         借款，贷款，借债 EsWB|V>  
branch                                              分支，分支机构，分店 16eP
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brought forward                                (账户余额等的)承上年，承上期，承上页 )|v du  
budget                                              预算 yB
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building                                      建筑物；大楼 vcy1itY  
business conditions                                  业务情况，经营情况 KL?<lp"  
business licence                               (企业等的)营业执照 _Q^jk0K8ga  
business relation                                业务关系 NM9ViYm>P  
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