[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 7 C5m#e3  
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审计词汇英汉对照 TY,w3E_  
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ability to continue as a going concern               持续经营能力  [;D4,@A  
acceptability                                     可接受性，可接受程度 @^vVou_  
acceptable level of detection risk                     检查风险的可接受水平 (s,*soAN  
acceptance of engagement                       接受委托 ]y,6  
accepting the engagement for the first time              首次接受委托 =J,aBp  
access to asset                                         对资产的接触 mB$r>G/
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according to                                     根据，依据，依照 u8*Uia*vwH  
account balance                                账户余额 (d[)U<  
account for                                       对……进行会计处理，核算；解释 pbivddi2  
accounting                                        会计，会计学 1x]U&{do  
accounting advisory serve                        会计咨询服务 $H/3t?6h`  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 `n7z+  
accounting period                             会计期间 )jp#|#h  
accounting policies                                   会计政策 Ftm%@S?  
accounting professional bodies                 会计职业组织，会计职业团体 YXH9Q@Gn  
accounting records                                   会计记录 p3*}!ez4  
accounting responsibility                           会计责任 O1@xF9<  
accounting service                             会计服务 -\j}le6;c  
accounting standards                                会计准则 ;""V s6  
Accounting Standards for Business Enterprises       企业会计准则 Pe/cwKCI  
accounting system                             会计系统 Jjz:-Uqq2  
accounting treatment                                会计处理 77OH.E|$  
accuracy                                    准确性，精确性 {vAq08  
additional audit procedures                      追加审计程序 @R?S-*o  
addressee                                         收件人，收信人 X LPO_tD  
Administration of State-owned Assets  (the～)     国有资产管理局 fw_V'l#\  
administrative laws and regulations                 行政法规 8@!/%"Kt2  
adverse impact                                 不利影响，负面影响 UR?[ba_h  
adverse opinion                                反对意见 ;y?,myO  
advisory group                                  咨询组，顾问组 jGEUl=W  
agency fee                                        代理费，代理费用 Xi5ZQo!t  
aggregate                                          总计，合计为…… jjkiic+tDN  
alternation of document and record                 变造文件和记录 &?*M+q34  
alternative audit procedures                      替代审计程序，备选审计程序 5-bd1 !o  
amend                                              修改，修订 7,_N9Q]rB  
amortisation                                      摊销 {y'c*NS  
analytical capacity                             分析能力 cp2e,%o  
analytical procedures                               分析性程序 G;FY2;adK  
annual financial statements                        年度会计报表，年度财务报表 V$-IRdb  
appendix                                          附录，附表 'uBW1,  
applicable                                         适用的 #OH-LWZh  
applicable laws and regulations                 适用的法规 IyYC).wU}  
application systems                                  应用系统 Jk|c!
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apply consistently                              一贯地执行，一贯地实施 qr( SAIX"  
appropriate                                       适当的，合适的； 8OZc:/  
征用，挪用 T?)?"b\qz  
appropriate authorization                          适当的授权 BULX*eOt  
appropriateness of audit evidence                    审计证据的适当性 ) ]U-7  
approval                                    批准，核准 I1 j-Q8  
assertion                                    (会计报表上的)认定；确认 |Z$heYP:w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mT>56\63  
asset                                                 资产，财产 Q! ]  
asset restructuring                             资产重组 RT8xU;   
assignment of duties                                 职责的划分 "Sc_E}q|e  
assistant                                     助理，助理人员 rFSLTbTf  
associated company                                 联属公司，联营公司 R|ViLty  
association                                        联合，结合；协会，社团 Ezm ~SY  
assumption                                       假设，假定 'i{kuTv  
at a given date                                         在某一特定时日 "MKgU[t  
attestation                                         鉴证，公证 +o!".Hp  
attestation service                             鉴证服务 kp[+Iun?  
audit adjustment                                审计调整 rcPP-+XW  
audit areas                                        审计领域 GrW+P[j9  
audit conclusion                                审计结论 ^/2n[orl5  
audit effectiveness                             审计效果 WL7R.!P  
audit efficiency                                  审计效率 sbrU;X_S  
audit engagement letter                      审计业务约定书 v1QE|@  
audit evidence                                          审计证据 I7nt<l!  
audit fee                                    审计费 0ho+Y@8  
audit files                                          审计档案 ioIUIp+B~u  
audit findings                                     审计中发现的事项 ^LE`Y>&m  
audit implementation stage                        审计实施阶段 $[6:KV  
audit mark                                        审计标识 h2zuPgz,  
audit materiality                                 审计重要性 0~H (GG$VH  
audit method                                     审计方法 =E8lpN'  
audit objective                                         审计目标，审计目的 lKrD.iYt8  
audit of financial statements                      会计报表审计，财务报表审计 q[n
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audit opinion                                     审计意见 d3+pS\&IX?  
audit period                                      被审计期间，被审计年度 ~C{d2i  
audit plan                                          审计计划 Lf&p2p?~c  
audit planning                                    编制审计计划，制定审计计划，审计计划 }L{en  
audit planning stage                                  审计计划阶段 5v=%pQbY  
audit procedure                                审计程序 v-3In\T=^  
audit programme                               审计程序表，具体审计计划 B9/x?Jv1  
audit report                                       审计报告 @ 3K)VjY7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (!&cf
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audit report with a qualified opinion                 有保留意见的审计报告 h-=3b  
audit report with an adverse opinion                否定意见的审计报告 M])Y|}wv8  
audit report with dual dates                      双重日期审计报告 @H"~/m_o  
audit reporting stage                                 审计报告阶段 :seo0w]  
audit responsibility                                   审计责任 13I 7ah  
audit results                                      审计结果 ^1BQejD  
audit risk                                          审计风险 )
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audit sampling                                          审计抽样 E9;cd$}K  
audit sampling techniques                         审计抽样方法，审计抽样技术 <- Q=h?D  
audit strategies                                  审计策略 "D'A7DA  
audit summary                                         审计总结，审计小结 @Nn9-#iW  
audit team                                         审计小组 7JD jJQy  
audit test                                    审计测试 8 qt,sU  
audit trail                                          审计轨迹 ]vMr@JM-G  
audit work                                        审计工作 x1W<r)A )r  
audit working paper                                 审计工作底稿 -~~"}u  
audited financial statement                        审计会计报表，已审计财务报表 [h+MA>%!  
Auditing Guidelines (the～)                      审计规范指南 D'F=v\P  
auditing standards                             审计准则 7c1xB.g   
audit-oriented working paper                          (审计)业务类工作底稿 Cb7f-Eag  
authorisation                                     授权 Zj99]4?9  
authorisation of transaction                       交易的授权 hn#i,XnY  
availability                                         可获得性 r j#K5/df  
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balance                                      余额；差额；平衡 $-[V
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balance sheet                                    资产负债表 I$9^i#O'3  
bank                                                 银行 ?D]4*qsIlu  
bank account                                    银行账户，银行户头 ~^cx a%  
bank statement                                 银行对账单 eEePK~%c  
barter transaction                              易货交易，以物换物交易  d!5C$C/x  
basis of audit                                    审计依据 ATp7:Q  
basis of preparation                                (会计报表的)编制基础 [x ?38  
book of account                               账目，账簿 yT%"<m6Y*\  
borrowing                                         借款，贷款，借债 2`tdH|Z`  
branch                                              分支，分支机构，分店 lG/M%i  
brought forward                                (账户余额等的)承上年，承上期，承上页 %Sr/'7 K  
budget                                              预算 @,F8gv*  
building                                      建筑物；大楼 R5c Ya  
business conditions                                  业务情况，经营情况 [,Q(~Qb  
business licence                               (企业等的)营业执照 s!esk%h{K  
business relation                                业务关系 Z{s&myd  
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