[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 k)[}3oq  
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审计词汇英汉对照 kNI m90,g  
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ability to continue as a going concern               持续经营能力 q+~z#
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acceptability                                     可接受性，可接受程度 GLwL'C'591  
acceptable level of detection risk                     检查风险的可接受水平 Q~,E K  
acceptance of engagement                       接受委托 9'3bzhT$  
accepting the engagement for the first time              首次接受委托 <eO 7b6_  
access to asset                                         对资产的接触 u4IgPCTZ+  
according to                                     根据，依据，依照 H$Q$3Q!`  
account balance                                账户余额 )P[B!  
account for                                       对……进行会计处理，核算；解释 ]gIXG`  
accounting                                        会计，会计学 6"|PJ_@P  
accounting advisory serve                        会计咨询服务 W$EX6jTGI  
accounting firm                                 会计师事务所 'hO+b  
accounting information                      会计信息，会计资料 XZV)4=5iSO  
accounting period                             会计期间 D?}LKs[  
accounting policies                                   会计政策 .W,<]L '  
accounting professional bodies                 会计职业组织，会计职业团体 %sa
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accounting records                                   会计记录 N?kXAT B  
accounting responsibility                           会计责任 9=rYzA?)+  
accounting service                             会计服务 18}L89S
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accounting standards                                会计准则 k|BY 7C  
Accounting Standards for Business Enterprises       企业会计准则 }C/ }8<  
accounting system                             会计系统 $B }(5Da  
accounting treatment                                会计处理 pP{b!1  
accuracy                                    准确性，精确性 
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additional audit procedures                      追加审计程序 IB}.J,=  
addressee                                         收件人，收信人 9`{Mq9J  
Administration of State-owned Assets  (the～)     国有资产管理局 ^dZ,Itho  
administrative laws and regulations                 行政法规 /# 0@C[9  
adverse impact                                 不利影响，负面影响 O~">-'f  
adverse opinion                                反对意见 g[8VfIe  
advisory group                                  咨询组，顾问组 &4O"Xs`ka  
agency fee                                        代理费，代理费用 MG8-1M  
aggregate                                          总计，合计为…… $]|_xG-6{  
alternation of document and record                 变造文件和记录 cn<9!2a  
alternative audit procedures                      替代审计程序，备选审计程序 }=?r`J+Ev;  
amend                                              修改，修订 5c{=/}Y  
amortisation                                      摊销 { zlq6z  
analytical capacity                             分析能力 K._1sOw'"Y  
analytical procedures                               分析性程序 xdYjl.f  
annual financial statements                        年度会计报表，年度财务报表 0 v/+%%4}  
appendix                                          附录，附表 vIN6W  
applicable                                         适用的 m(B6FPjr  
applicable laws and regulations                 适用的法规 @a%,0Wn  
application systems                                  应用系统 PA`b~Ct  
apply consistently                              一贯地执行，一贯地实施 zFP}=K:o)  
appropriate                                       适当的，合适的； Qyt6+xL  
征用，挪用 fN0D\Mu!)b  
appropriate authorization                          适当的授权 U!3nn#!yE  
appropriateness of audit evidence                    审计证据的适当性 &Radpb2p6  
approval                                    批准，核准 qbqJ1^!6R  
assertion                                    (会计报表上的)认定；确认 gJs~kQU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?Z1pPd@  
asset                                                 资产，财产 fkRb;aIl  
asset restructuring                             资产重组 _32ltnBX  
assignment of duties                                 职责的划分 5Tn4iyg;B  
assistant                                     助理，助理人员 5:iril  
associated company                                 联属公司，联营公司 eC[g"Ef  
association                                        联合，结合；协会，社团 uKpl+>  
assumption                                       假设，假定 F b`V.  
at a given date                                         在某一特定时日 #n2GW^x  
attestation                                         鉴证，公证 LwY_6[Ef  
attestation service                             鉴证服务 7T4rx53  
audit adjustment                                审计调整 ~{2@-qcm  
audit areas                                        审计领域 [USXNe/  
audit conclusion                                审计结论 cTRCQ+W6:  
audit effectiveness                             审计效果 >f`}CLsY  
audit efficiency                                  审计效率 -[^wYr=  
audit engagement letter                      审计业务约定书 f}Uw%S=w,  
audit evidence                                          审计证据 cv#H  
audit fee                                    审计费 %*eZoLDg]  
audit files                                          审计档案 27u$VHwb  
audit findings                                     审计中发现的事项 _QXo4z!a8  
audit implementation stage                        审计实施阶段 ,wRrx&  
audit mark                                        审计标识 jVfC4M7 ,  
audit materiality                                 审计重要性 .rxc"fR4_  
audit method                                     审计方法 fK4laDBTO  
audit objective                                         审计目标，审计目的 I]I5!\\&[  
audit of financial statements                      会计报表审计，财务报表审计 b#82G`6r  
audit opinion                                     审计意见 V#3VRh  
audit period                                      被审计期间，被审计年度 u6(7#n02  
audit plan                                          审计计划 <U1uuOt  
audit planning                                    编制审计计划，制定审计计划，审计计划 [K"v)B'  
audit planning stage                                  审计计划阶段 *}[@*  
audit procedure                                审计程序 Ir0er~f+z  
audit programme                               审计程序表，具体审计计划 {K[+nX=#  
audit report                                       审计报告 Kl+
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 {qOSs,+=L  
audit report with a qualified opinion                 有保留意见的审计报告 ZQ~?  
audit report with an adverse opinion                否定意见的审计报告 (\WePOy&  
audit report with dual dates                      双重日期审计报告 .3ic%u;|D  
audit reporting stage                                 审计报告阶段 c-M&cU+=L  
audit responsibility                                   审计责任 N>]u;HjH  
audit results                                      审计结果 RKjA`cJ  
audit risk                                          审计风险 K32eZv`T7  
audit sampling                                          审计抽样 oiFtPki  
audit sampling techniques                         审计抽样方法，审计抽样技术 PN\2 ^@>_  
audit strategies                                  审计策略 $f)Y !<b
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audit summary                                         审计总结，审计小结 (AwbZn*  
audit team                                         审计小组 q07rWPM "e  
audit test                                    审计测试 t%FS 5  
audit trail                                          审计轨迹 r@ejU'uz  
audit work                                        审计工作 $&a`zffG  
audit working paper                                 审计工作底稿 mtTJm4  
audited financial statement                        审计会计报表，已审计财务报表 }>tUkXlhJ<  
Auditing Guidelines (the～)                      审计规范指南 r)7A# 3wId  
auditing standards                             审计准则 >!a*wf~]  
audit-oriented working paper                          (审计)业务类工作底稿 Ge97e/CY  
authorisation                                     授权 d6M d~$R  
authorisation of transaction                       交易的授权 $}HSU>,%  
availability                                         可获得性 sq<y2j1oF  
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balance                                      余额；差额；平衡 x&;{4F Nw  
balance sheet                                    资产负债表 :!r_dmJ  
bank                                                 银行 i<@|+*>M  
bank account                                    银行账户，银行户头 ^8fO3<Jg  
bank statement                                 银行对账单 X7n~Ws&s@  
barter transaction                              易货交易，以物换物交易 z6Mf>q  
basis of audit                                    审计依据 A Ys<IMQ  
basis of preparation                                (会计报表的)编制基础 -><?q t  
book of account                               账目，账簿 fY-{,+
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borrowing                                         借款，贷款，借债  ;xry  
branch                                              分支，分支机构，分店  gZvl D  
brought forward                                (账户余额等的)承上年，承上期，承上页 hVR=g!e#X  
budget                                              预算 j~L{=ojz%  
building                                      建筑物；大楼 9D 0ujup  
business conditions                                  业务情况，经营情况 A4SM@r
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business licence                               (企业等的)营业执照 W=G[hT5L{  
business relation                                业务关系 6lZhV[~Z/  
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