[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 sC>8[Jatd  
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审计词汇英汉对照 L6T_&AiL$  
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ability to continue as a going concern               持续经营能力 R-ci?7dt3  
acceptability                                     可接受性，可接受程度 ]P.S5s'  
acceptable level of detection risk                     检查风险的可接受水平 y03l_E,  
acceptance of engagement                       接受委托 y}A-o_u@cD  
accepting the engagement for the first time              首次接受委托 Jy9&=Qh   
access to asset                                         对资产的接触 #]rw@c  
according to                                     根据，依据，依照 VuGSP]$q  
account balance                                账户余额 gIeo7>u  
account for                                       对……进行会计处理，核算；解释 "LYob}_z  
accounting                                        会计，会计学 AWw'p gTQX  
accounting advisory serve                        会计咨询服务 uJQeZEe  
accounting firm                                 会计师事务所 3iB8QO;pp  
accounting information                      会计信息，会计资料 nP.d5%E  
accounting period                             会计期间 79\ =)m}$Q  
accounting policies                                   会计政策 a`}-^;}SW  
accounting professional bodies                 会计职业组织，会计职业团体 ,Fb#%r%  
accounting records                                   会计记录 rie1F,  
accounting responsibility                           会计责任 I8m(p+Z=  
accounting service                             会计服务 tZJKB1#WbP  
accounting standards                                会计准则 |$Td-M^)  
Accounting Standards for Business Enterprises       企业会计准则 ^-DK<jZ^  
accounting system                             会计系统 6(. &y;  
accounting treatment                                会计处理 61wiXX"N  
accuracy                                    准确性，精确性 {+!_; zzZ  
additional audit procedures                      追加审计程序 B$)KZR(u  
addressee                                         收件人，收信人 LTxOq|/Cq  
Administration of State-owned Assets  (the～)     国有资产管理局 7{6wNc  
administrative laws and regulations                 行政法规 grZN.zTO  
adverse impact                                 不利影响，负面影响 l! GPOmf9`  
adverse opinion                                反对意见 s;bqUY?LD  
advisory group                                  咨询组，顾问组 x[]n \\a?  
agency fee                                        代理费，代理费用 i+OyBDkJM!  
aggregate                                          总计，合计为…… U9Sp$$
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alternation of document and record                 变造文件和记录 bp }~{]:b  
alternative audit procedures                      替代审计程序，备选审计程序 nv|&|6?`oK  
amend                                              修改，修订 cB|](gWS~  
amortisation                                      摊销 t ,0~5>5  
analytical capacity                             分析能力 qu?D`29  
analytical procedures                               分析性程序 -50|r;a  
annual financial statements                        年度会计报表，年度财务报表 Q~jUZ-qN  
appendix                                          附录，附表 iKu5K0x{>I  
applicable                                         适用的 _]B'C  
applicable laws and regulations                 适用的法规 [xHK^JP 8F  
application systems                                  应用系统 ]1X];x&e  
apply consistently                              一贯地执行，一贯地实施 Yt&^i(  
appropriate                                       适当的，合适的； T3\Q<  
征用，挪用 W)\~T:Kn  
appropriate authorization                          适当的授权 .2`S07Z  
appropriateness of audit evidence                    审计证据的适当性 y8\44WKW  
approval                                    批准，核准 j &~OR6  
assertion                                    (会计报表上的)认定；确认 )A nX[:y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J5429Soo  
asset                                                 资产，财产 i),W1<A1  
asset restructuring                             资产重组 U tzW5{  
assignment of duties                                 职责的划分 m/<7FU8  
assistant                                     助理，助理人员 m!g f!  
associated company                                 联属公司，联营公司 f"z96{zo  
association                                        联合，结合；协会，社团 QHK$2xtq|  
assumption                                       假设，假定 NI3_wV  
at a given date                                         在某一特定时日 E#J+.&2  
attestation                                         鉴证，公证 )nQ.6  
attestation service                             鉴证服务 J@52<.>6  
audit adjustment                                审计调整 nT:ZSJWM  
audit areas                                        审计领域 yKi* 8N"e<  
audit conclusion                                审计结论 KATt9ox@  
audit effectiveness                             审计效果 60Y&)UR  
audit efficiency                                  审计效率 1I_(!F{Ho  
audit engagement letter                      审计业务约定书 :hZYh.y\l  
audit evidence                                          审计证据 /.P*%'g  
audit fee                                    审计费 4\>Cnc{  
audit files                                          审计档案 :dK/}S0  
audit findings                                     审计中发现的事项 -Zkl\A$>  
audit implementation stage                        审计实施阶段 p" w"/[8  
audit mark                                        审计标识 t=5K#SX}  
audit materiality                                 审计重要性 _8S!w>$)  
audit method                                     审计方法 L9"V$MO  
audit objective                                         审计目标，审计目的 Nw8lg*t"  
audit of financial statements                      会计报表审计，财务报表审计 awGI|d  
audit opinion                                     审计意见 o@vo,J
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audit period                                      被审计期间，被审计年度 &0~E+ 9b  
audit plan                                          审计计划 LJ9^:U  
audit planning                                    编制审计计划，制定审计计划，审计计划 +Uq$'2CT  
audit planning stage                                  审计计划阶段 0KE+RzrB  
audit procedure                                审计程序 Ng2qu!F7  
audit programme                               审计程序表，具体审计计划 )bXiw3'A  
audit report                                       审计报告 n)gzHch  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ab/ gY$l  
audit report with a qualified opinion                 有保留意见的审计报告 |X0h-kX4  
audit report with an adverse opinion                否定意见的审计报告 `J#(ffo-  
audit report with dual dates                      双重日期审计报告 wUv Zc  
audit reporting stage                                 审计报告阶段 h#a,<B|  
audit responsibility                                   审计责任 abp]qvCV  
audit results                                      审计结果 IZ/+ROn  
audit risk                                          审计风险 |#>\GU=!  
audit sampling                                          审计抽样 o[X'We;  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^fa+3`>  
audit strategies                                  审计策略 q{ i9VJ]  
audit summary                                         审计总结，审计小结 ( w}iEm\b  
audit team                                         审计小组 LY(YgqL  
audit test                                    审计测试 . _Bejh  
audit trail                                          审计轨迹 kZfa8wL]P  
audit work                                        审计工作 1^jGSB.%A  
audit working paper                                 审计工作底稿 @lRT
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audited financial statement                        审计会计报表，已审计财务报表 ?#da4W  
Auditing Guidelines (the～)                      审计规范指南 u
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auditing standards                             审计准则 ~dg7c{o5  
audit-oriented working paper                          (审计)业务类工作底稿 PRg^E4  
authorisation                                     授权 YBehyx2eK  
authorisation of transaction                       交易的授权 J'jwRn  
availability                                         可获得性 Js.2R$o =*  
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balance                                      余额；差额；平衡 yY+)IU.  
balance sheet                                    资产负债表 K-vG5t0$\/  
bank                                                 银行 >)\x\e  
bank account                                    银行账户，银行户头 Lm kv.XF  
bank statement                                 银行对账单 `U4R% qhWA  
barter transaction                              易货交易，以物换物交易 xw*T?!r=V  
basis of audit                                    审计依据 g)*[W>M  
basis of preparation                                (会计报表的)编制基础 pV#~$e  
book of account                               账目，账簿 ckqU2ETpD}  
borrowing                                         借款，贷款，借债 " _qH+=_R  
branch                                              分支，分支机构，分店 /znW$yh o  
brought forward                                (账户余额等的)承上年，承上期，承上页 >EFjyhVE  
budget                                              预算 S Rl
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building                                      建筑物；大楼 6V=69}  
business conditions                                  业务情况，经营情况 7xP>AU)y  
business licence                               (企业等的)营业执照 vUGEzCM  
business relation                                业务关系 5oQy $Y  
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