[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 >DW%i\k1V~  
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审计词汇英汉对照 B^x}=Z4  
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ability to continue as a going concern               持续经营能力 u 0 K1n_  
acceptability                                     可接受性，可接受程度 /(i~Hpp  
acceptable level of detection risk                     检查风险的可接受水平 iyMoLZ5  
acceptance of engagement                       接受委托 1w>G8  
accepting the engagement for the first time              首次接受委托 k:1|Z+CJ  
access to asset                                         对资产的接触 dp:5iuS  
according to                                     根据，依据，依照 xf{=~j/L  
account balance                                账户余额 "%=K_WJ?  
account for                                       对……进行会计处理，核算；解释 SN#N$] y5s  
accounting                                        会计，会计学 0#F<JsO|u  
accounting advisory serve                        会计咨询服务 yGb^kR}d  
accounting firm                                 会计师事务所 ab<7jfFIa  
accounting information                      会计信息，会计资料 [wUJ~~2#  
accounting period                             会计期间 *0 ;|  
accounting policies                                   会计政策 YMn=9EUp  
accounting professional bodies                 会计职业组织，会计职业团体 H"|oI|~  
accounting records                                   会计记录 /?6  
accounting responsibility                           会计责任 l{_1`rC'  
accounting service                             会计服务 Zb~G&. 2g  
accounting standards                                会计准则 x ~@%+ d  
Accounting Standards for Business Enterprises       企业会计准则 v1E(K09h2  
accounting system                             会计系统 ?&.Eg^a"  
accounting treatment                                会计处理 46c0;E\9  
accuracy                                    准确性，精确性 0O?!fd n  
additional audit procedures                      追加审计程序 mzTM&@  
addressee                                         收件人，收信人 0&2&F=fOa<  
Administration of State-owned Assets  (the～)     国有资产管理局 <*$IZl6I  
administrative laws and regulations                 行政法规 4eS(dPI0  
adverse impact                                 不利影响，负面影响 2>inyn)S  
adverse opinion                                反对意见 5%R$7>`Z  
advisory group                                  咨询组，顾问组 ?w@KF%D
 
agency fee                                        代理费，代理费用 L$f:D2Ei  
aggregate                                          总计，合计为…… @]%cUjQ  
alternation of document and record                 变造文件和记录 U6_GEBz~y  
alternative audit procedures                      替代审计程序，备选审计程序 T-lHlm  
amend                                              修改，修订 -O[9{`i]  
amortisation                                      摊销 =]sM,E,n  
analytical capacity                             分析能力 /f,*|  
analytical procedures                               分析性程序 w;T?m,"  
annual financial statements                        年度会计报表，年度财务报表 )<%IY& \  
appendix                                          附录，附表 7p,!<X}%  
applicable                                         适用的 $
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applicable laws and regulations                 适用的法规 6XGqZ!2  
application systems                                  应用系统 ZRoOdo94  
apply consistently                              一贯地执行，一贯地实施 :FI4GR*?  
appropriate                                       适当的，合适的； BoPJ;6?>}  
征用，挪用 X1lL@`r.5  
appropriate authorization                          适当的授权 M'ZA(LVp  
appropriateness of audit evidence                    审计证据的适当性 C.{z+  
approval                                    批准，核准 <ApzcyC  
assertion                                    (会计报表上的)认定；确认 \jBy
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =tfS@o/n  
asset                                                 资产，财产 K#'{Ko  
asset restructuring                             资产重组 /%h<^YDBf  
assignment of duties                                 职责的划分 l":Z. J  
assistant                                     助理，助理人员 wqf^n-Ze  
associated company                                 联属公司，联营公司 bA3pDt).p  
association                                        联合，结合；协会，社团 ~ny4Ay$#  
assumption                                       假设，假定 8E\6RjM  
at a given date                                         在某一特定时日 lnRbvulH  
attestation                                         鉴证，公证 n4Eqm33  
attestation service                             鉴证服务 Kl k[h  
audit adjustment                                审计调整 ,W~a%8*  
audit areas                                        审计领域 /g]m ,Y{OI  
audit conclusion                                审计结论 Nn|~:9#  
audit effectiveness                             审计效果 a`uHkRX )U  
audit efficiency                                  审计效率 !l1ycQM  
audit engagement letter                      审计业务约定书 %wS5m#n  
audit evidence                                          审计证据 EU-= \Y  
audit fee                                    审计费 '-m )fWf  
audit files                                          审计档案 =lqGt.x  
audit findings                                     审计中发现的事项 H-1y 2AQ  
audit implementation stage                        审计实施阶段 BF>3CW7  
audit mark                                        审计标识 ^H UNq[sQ  
audit materiality                                 审计重要性 A!j6JY.w  
audit method                                     审计方法 .jC-&(R +  
audit objective                                         审计目标，审计目的 ,Q8)r0c  
audit of financial statements                      会计报表审计，财务报表审计 4V0j1k&'  
audit opinion                                     审计意见 dD0:K3@  
audit period                                      被审计期间，被审计年度 !<xeAo%8  
audit plan                                          审计计划 #97w6,P+  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,V2,FoJ 9  
audit planning stage                                  审计计划阶段 $^4URH  
audit procedure                                审计程序 U.HeIJ#  
audit programme                               审计程序表，具体审计计划 wWR9dsB.;  
audit report                                       审计报告 !`%3?}mv,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 []rg'9B2b  
audit report with a qualified opinion                 有保留意见的审计报告 F2$Z4%x#  
audit report with an adverse opinion                否定意见的审计报告 Fi^Q]9.@{  
audit report with dual dates                      双重日期审计报告 W{2(fb  
audit reporting stage                                 审计报告阶段 MH,vn</Uw  
audit responsibility                                   审计责任 lnoK.Vk9,  
audit results                                      审计结果 SMdQ,n1]  
audit risk                                          审计风险 %}asw/WiUa  
audit sampling                                          审计抽样 _A%8oYS  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]Kb3'je  
audit strategies                                  审计策略 Cp2$I<T  
audit summary                                         审计总结，审计小结 vg5;F[e  
audit team                                         审计小组 8'B   
audit test                                    审计测试 wLf=a^c#  
audit trail                                          审计轨迹 LMmW3W`   
audit work                                        审计工作 sA u ;i  
audit working paper                                 审计工作底稿 |tU4(hC  
audited financial statement                        审计会计报表，已审计财务报表 )q48cQ  
Auditing Guidelines (the～)                      审计规范指南 YI*Av+Z)  
auditing standards                             审计准则 hDJ84$eVZ  
audit-oriented working paper                          (审计)业务类工作底稿 x!o>zT\  
authorisation                                     授权 ^Pk-<b4}  
authorisation of transaction                       交易的授权 kU5chltGF  
availability                                         可获得性  vNJ!d  
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balance                                      余额；差额；平衡 {b^JH2,  
balance sheet                                    资产负债表 /~
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bank                                                 银行 W=$d|*$  
bank account                                    银行账户，银行户头 4M&6q(389  
bank statement                                 银行对账单 U`es n?m!  
barter transaction                              易货交易，以物换物交易 jHj*S9:`  
basis of audit                                    审计依据 \*0ow`|K  
basis of preparation                                (会计报表的)编制基础 |3?q
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book of account                               账目，账簿 ]_yk,}88d  
borrowing                                         借款，贷款，借债 }.x&}FqXE  
branch                                              分支，分支机构，分店 b{Kpfb
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brought forward                                (账户余额等的)承上年，承上期，承上页 K 5SHt'P  
budget                                              预算 csV.AN'obq  
building                                      建筑物；大楼 :b&O{>M]Y  
business conditions                                  业务情况，经营情况 'W/E*O6BY  
business licence                               (企业等的)营业执照 Jm|eZDp
 
business relation                                业务关系 8Ilg[Drj*  
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