[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 IxYuJpi  
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审计词汇英汉对照 ;s3"j~5m)  
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ability to continue as a going concern               持续经营能力 H_ .@{8I  
acceptability                                     可接受性，可接受程度 d5T0#ue/e  
acceptable level of detection risk                     检查风险的可接受水平 #i7!  
acceptance of engagement                       接受委托 (toGU  
accepting the engagement for the first time              首次接受委托 #h/-  
access to asset                                         对资产的接触 6G/)q8'G  
according to                                     根据，依据，依照 5L42'gJ  
account balance                                账户余额 fH`P8?](x  
account for                                       对……进行会计处理，核算；解释 :V HJD  
accounting                                        会计，会计学 "}\z7^.W>  
accounting advisory serve                        会计咨询服务 Xleoh2&M  
accounting firm                                 会计师事务所 Cl\Vk  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 pb{'t2kk  
accounting policies                                   会计政策 bG^E]
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accounting professional bodies                 会计职业组织，会计职业团体 v8y77:  
accounting records                                   会计记录 O2:m)@  
accounting responsibility                           会计责任 LdU, 32  
accounting service                             会计服务 ti`
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accounting standards                                会计准则 HOsq _)K  
Accounting Standards for Business Enterprises       企业会计准则 yh]#V"
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accounting system                             会计系统 7eQ7\, ^H  
accounting treatment                                会计处理 .J%}ROm  
accuracy                                    准确性，精确性 e&8pTD3  
additional audit procedures                      追加审计程序 ?qHW"0Tjn  
addressee                                         收件人，收信人 EqUiC*u8{I  
Administration of State-owned Assets  (the～)     国有资产管理局 6y%BJU.I  
administrative laws and regulations                 行政法规 6@wnF>'/\  
adverse impact                                 不利影响，负面影响 H 
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adverse opinion                                反对意见 d7It}7@9  
advisory group                                  咨询组，顾问组 fhLdM  
agency fee                                        代理费，代理费用 }f^K}*sK$5  
aggregate                                          总计，合计为…… WyA>OB<Zeq  
alternation of document and record                 变造文件和记录 ^+mSf`5  
alternative audit procedures                      替代审计程序，备选审计程序 pk}*0 Y-  
amend                                              修改，修订 RT)0I
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amortisation                                      摊销 J^ P/2a#a  
analytical capacity                             分析能力 h}q+Dw.i  
analytical procedures                               分析性程序 AcrbR&cvG  
annual financial statements                        年度会计报表，年度财务报表 nvu|V3B0  
appendix                                          附录，附表 cw/g1,p  
applicable                                         适用的 UG Fx  
applicable laws and regulations                 适用的法规 ~)tMR9=wX  
application systems                                  应用系统 S?OK
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apply consistently                              一贯地执行，一贯地实施 JI3AR e?y  
appropriate                                       适当的，合适的； %Q1v8l.}  
征用，挪用 gO*cX&  
appropriate authorization                          适当的授权 89`AF1  
appropriateness of audit evidence                    审计证据的适当性 '}P)iS2  
approval                                    批准，核准 }C2I9Cl  
assertion                                    (会计报表上的)认定；确认 > :!faWX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wjq f u /  
asset                                                 资产，财产 &^63*x; hE  
asset restructuring                             资产重组 ~bigaY  
assignment of duties                                 职责的划分  Ca@[]-_H  
assistant                                     助理，助理人员 9w11kut-!  
associated company                                 联属公司，联营公司 *ErTDy(   
association                                        联合，结合；协会，社团 a}
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assumption                                       假设，假定 &5(|a"5+G  
at a given date                                         在某一特定时日 &^ =t%A%#  
attestation                                         鉴证，公证 Z)P x6\?+  
attestation service                             鉴证服务 tI*u"%#t  
audit adjustment                                审计调整 D<L]'  
audit areas                                        审计领域 xb8fV*RO8A  
audit conclusion                                审计结论 u5 V<f;  
audit effectiveness                             审计效果 u-OwL1S+  
audit efficiency                                  审计效率 mRj-$:}L  
audit engagement letter                      审计业务约定书 `USR ]T_`  
audit evidence                                          审计证据 -CtA\<7I  
audit fee                                    审计费 |rW}s+Kcr  
audit files                                          审计档案 ^._)HM  
audit findings                                     审计中发现的事项 B(Y{  
audit implementation stage                        审计实施阶段 HQt=.#GW  
audit mark                                        审计标识 Jc`LUJ T  
audit materiality                                 审计重要性 v{Zh!mk* L  
audit method                                     审计方法 |WXu;uf$.u  
audit objective                                         审计目标，审计目的 <g>_#fz"K  
audit of financial statements                      会计报表审计，财务报表审计 FLEf(  
audit opinion                                     审计意见 CyzvQfpZr  
audit period                                      被审计期间，被审计年度 [%P_ Y/  
audit plan                                          审计计划 y"e'Gg2  
audit planning                                    编制审计计划，制定审计计划，审计计划 }`5%2iG  
audit planning stage                                  审计计划阶段 ETSBd[  
audit procedure                                审计程序 [NeOd77y  
audit programme                               审计程序表，具体审计计划 6by5V ESx  
audit report                                       审计报告 P8DJv-f`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YOGwQ  
audit report with a qualified opinion                 有保留意见的审计报告 (mt,:hX  
audit report with an adverse opinion                否定意见的审计报告 hrU.QF8  
audit report with dual dates                      双重日期审计报告 ORcl=Eo>  
audit reporting stage                                 审计报告阶段 Ln[R}qD  
audit responsibility                                   审计责任 VG2TiR1  
audit results                                      审计结果 !uO|1 b  
audit risk                                          审计风险 a3HT1!M)  
audit sampling                                          审计抽样 4K0N$9pd:  
audit sampling techniques                         审计抽样方法，审计抽样技术 "E/F{6NH  
audit strategies                                  审计策略 ,_u8y&<|I  
audit summary                                         审计总结，审计小结 jBI VZ!X  
audit team                                         审计小组 ws?p2$Cla  
audit test                                    审计测试 lsJ'dS  
audit trail                                          审计轨迹 1@CI7j  
audit work                                        审计工作 t+m$lqm  
audit working paper                                 审计工作底稿 6D{|!i|r4  
audited financial statement                        审计会计报表，已审计财务报表 oIoJBn  
Auditing Guidelines (the～)                      审计规范指南 /}#z/m@bN  
auditing standards                             审计准则 iknBc-TLD  
audit-oriented working paper                          (审计)业务类工作底稿 Kk9 JZ[nT'  
authorisation                                     授权 .H7"nt^  
authorisation of transaction                       交易的授权 aina6@S  
availability                                         可获得性 p8Lb*7W  
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balance                                      余额；差额；平衡 RUX!(Xw  
balance sheet                                    资产负债表 .s7o$u~l  
bank                                                 银行 <gf:QX!  
bank account                                    银行账户，银行户头 FEU$D \1y  
bank statement                                 银行对账单 W`6nMFg  
barter transaction                              易货交易，以物换物交易 2x$\vL0  
basis of audit                                    审计依据 Zp- Av8  
basis of preparation                                (会计报表的)编制基础 Pa0tf:  
book of account                               账目，账簿 /~J#c=  
borrowing                                         借款，贷款，借债 A ;Z%-x  
branch                                              分支，分支机构，分店 :Gy .P  
brought forward                                (账户余额等的)承上年，承上期，承上页 "^22Y}VB  
budget                                              预算 ^a<=@0|  
building                                      建筑物；大楼 |=jgrm1yj  
business conditions                                  业务情况，经营情况 )c]GgPH  
business licence                               (企业等的)营业执照 >@h0@N  
business relation                                业务关系 7lR(6ka&/  
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