[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 H}X3nl\]  
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审计词汇英汉对照 W}nD#9tL  
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ability to continue as a going concern               持续经营能力 <+pwGKtD  
acceptability                                     可接受性，可接受程度 B EN=/ v  
acceptable level of detection risk                     检查风险的可接受水平 BPe5c :z  
acceptance of engagement                       接受委托 leX&py  
accepting the engagement for the first time              首次接受委托 yp_:]RE  
access to asset                                         对资产的接触 Bo_Ivhe[m  
according to                                     根据，依据，依照 ^q7 fN0"6  
account balance                                账户余额 A2g+m  
account for                                       对……进行会计处理，核算；解释 Pf-k"7y  
accounting                                        会计，会计学 wjQu3 ,Cj  
accounting advisory serve                        会计咨询服务 '$;S?6$eW  
accounting firm                                 会计师事务所 j8L!miv6  
accounting information                      会计信息，会计资料 XeKIue@_  
accounting period                             会计期间 "\)j=MI8u+  
accounting policies                                   会计政策 s9@/(_  
accounting professional bodies                 会计职业组织，会计职业团体 Hh4$Qr;R  
accounting records                                   会计记录 z45ImItH  
accounting responsibility                           会计责任 h /@G[5E  
accounting service                             会计服务 tJ i#bg%  
accounting standards                                会计准则 pQ!NhzQ  
Accounting Standards for Business Enterprises       企业会计准则 @|i dlIey  
accounting system                             会计系统 a9`E&Q}z  
accounting treatment                                会计处理 c54oQ1Q&"  
accuracy                                    准确性，精确性 uL\ B[<:  
additional audit procedures                      追加审计程序 8dNwi
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addressee                                         收件人，收信人 V*2uW2\}  
Administration of State-owned Assets  (the～)     国有资产管理局 "VRcR  
administrative laws and regulations                 行政法规 >PGW>W$  
adverse impact                                 不利影响，负面影响 Cpz'6F^oP  
adverse opinion                                反对意见 Zchs/C 9{  
advisory group                                  咨询组，顾问组 g VplBF7{  
agency fee                                        代理费，代理费用 sjvlnnO  
aggregate                                          总计，合计为…… -uHD| }  
alternation of document and record                 变造文件和记录 I>B-[QEC  
alternative audit procedures                      替代审计程序，备选审计程序 Cq(dj^/~m  
amend                                              修改，修订 cLEBcTx  
amortisation                                      摊销 py6 |uGN  
analytical capacity                             分析能力 J 6D?$  
analytical procedures                               分析性程序 a4Qr\"Qm  
annual financial statements                        年度会计报表，年度财务报表 4RGEg;]S  
appendix                                          附录，附表 D .oX>L#:  
applicable                                         适用的 yIC8Rl  
applicable laws and regulations                 适用的法规 NiQ`,Q$B  
application systems                                  应用系统 P4-`<i]!S  
apply consistently                              一贯地执行，一贯地实施 :GBWQXb G  
appropriate                                       适当的，合适的； */;[ -9  
征用，挪用
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appropriate authorization                          适当的授权 $e)d!m.  
appropriateness of audit evidence                    审计证据的适当性 O KVIl  
approval                                    批准，核准 xT6&;,|`  
assertion                                    (会计报表上的)认定；确认 (sHqzWh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y?a*-"  
asset                                                 资产，财产 CkKr@.dV  
asset restructuring                             资产重组 tpwMy:<Ex  
assignment of duties                                 职责的划分 1JMEniB+9  
assistant                                     助理，助理人员 Ri=>evx  
associated company                                 联属公司，联营公司 !o1{. V9q  
association                                        联合，结合；协会，社团 OXd617  
assumption                                       假设，假定 ms@*JCL!t  
at a given date                                         在某一特定时日 SSEK9UX  
attestation                                         鉴证，公证 >RZ]t[)y  
attestation service                             鉴证服务 a|Io)Qhr  
audit adjustment                                审计调整 $hZb<Xz  
audit areas                                        审计领域 pC2ZN  
audit conclusion                                审计结论 kscZ zXv  
audit effectiveness                             审计效果 <5 X?6*Qvr  
audit efficiency                                  审计效率 Vf9PHHH|   
audit engagement letter                      审计业务约定书 {/#^v?,  
audit evidence                                          审计证据 kv{uf$X*ve  
audit fee                                    审计费 0*^ J;QGE  
audit files                                          审计档案 GVhO}m  
audit findings                                     审计中发现的事项 ACm9H9:Vd  
audit implementation stage                        审计实施阶段 azF|L"-RP  
audit mark                                        审计标识 Q\|72NWS  
audit materiality                                 审计重要性 ^m8T$^z>  
audit method                                     审计方法 WDQtj$e+  
audit objective                                         审计目标，审计目的 m7}PJ^*b  
audit of financial statements                      会计报表审计，财务报表审计 6;6a.iZ  
audit opinion                                     审计意见  AV{3f`  
audit period                                      被审计期间，被审计年度 J/X{ Y2f  
audit plan                                          审计计划 ;T0F1  
audit planning                                    编制审计计划，制定审计计划，审计计划 HI)MBrj;r  
audit planning stage                                  审计计划阶段 t[*;v  
audit procedure                                审计程序 ky>0  
audit programme                               审计程序表，具体审计计划 Yt*2/jw^  
audit report                                       审计报告 |U)m'W-(q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wTb7 xBI  
audit report with a qualified opinion                 有保留意见的审计报告 Vz[E)(QX-`  
audit report with an adverse opinion                否定意见的审计报告 .@KpN*`KH  
audit report with dual dates                      双重日期审计报告 feU]a5%XZ  
audit reporting stage                                 审计报告阶段 H<T9$7Yr%r  
audit responsibility                                   审计责任 2NHuZ.af  
audit results                                      审计结果 XHU&ix{Od  
audit risk                                          审计风险 V;0{o  
audit sampling                                          审计抽样 |`d,r.+P7  
audit sampling techniques                         审计抽样方法，审计抽样技术 y"q7Gx*^j  
audit strategies                                  审计策略 .#0),JJZ[  
audit summary                                         审计总结，审计小结 x d
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audit team                                         审计小组 :
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audit test                                    审计测试 F
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audit trail                                          审计轨迹 jm9J-%?  
audit work                                        审计工作 5y-8_)y8o  
audit working paper                                 审计工作底稿 5(e?,B }  
audited financial statement                        审计会计报表，已审计财务报表 #vh1QV!Ho  
Auditing Guidelines (the～)                      审计规范指南 &*
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auditing standards                             审计准则 y Nb&;E7 H  
audit-oriented working paper                          (审计)业务类工作底稿 hpp>+=  
authorisation                                     授权 !9|)v7}  
authorisation of transaction                       交易的授权 4bXAA9"  
availability                                         可获得性 DwM4 /m  
B 8&snLOU -Q  
balance                                      余额；差额；平衡 at7|r\`?-  
balance sheet                                    资产负债表 7 +A-S9P)  
bank                                                 银行 w20E]4"  
bank account                                    银行账户，银行户头 kw)@[1U  
bank statement                                 银行对账单 L$zI_ z  
barter transaction                              易货交易，以物换物交易 5c6CH k`:  
basis of audit                                    审计依据 0_b7*\xc  
basis of preparation                                (会计报表的)编制基础 p_h)|*W{  
book of account                               账目，账簿 dv3+x\`9  
borrowing                                         借款，贷款，借债 S~^0 _?  
branch                                              分支，分支机构，分店 K8E:8`_cx  
brought forward                                (账户余额等的)承上年，承上期，承上页 :(tSL{FO  
budget                                              预算 X&qRanOP;z  
building                                      建筑物；大楼 LX A1rgUWT  
business conditions                                  业务情况，经营情况 Vlb L p;  
business licence                               (企业等的)营业执照 G#n99X@-  
business relation                                业务关系 H{|a+  
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