[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 kStnb?nk  
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审计词汇英汉对照 -8; 7Sp1  
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ability to continue as a going concern               持续经营能力 >pU$wq|i  
acceptability                                     可接受性，可接受程度 Lx\8Z=  
acceptable level of detection risk                     检查风险的可接受水平 A0o-:n Fu  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 5]NqRI^0  
access to asset                                         对资产的接触 j}%ja_9S  
according to                                     根据，依据，依照 LgKaPg$  
account balance                                账户余额 Cbg!:Cws  
account for                                       对……进行会计处理，核算；解释 ~<O7$~  
accounting                                        会计，会计学 tXoWwQD;Y  
accounting advisory serve                        会计咨询服务 xDG2ws=@D  
accounting firm                                 会计师事务所 0rOfrTNOz%  
accounting information                      会计信息，会计资料 w1hPc!I  
accounting period                             会计期间 Tu
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accounting policies                                   会计政策 RX
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accounting professional bodies                 会计职业组织，会计职业团体 hWM< 0=  
accounting records                                   会计记录 [0(B>a3J  
accounting responsibility                           会计责任 ~ DBcIy?  
accounting service                             会计服务 :Pvzl1  
accounting standards                                会计准则 =T-&j60  
Accounting Standards for Business Enterprises       企业会计准则 GNgKo]u  
accounting system                             会计系统 >[9J?H  
accounting treatment                                会计处理 $CY~5A`l9  
accuracy                                    准确性，精确性 mR&H9NG  
additional audit procedures                      追加审计程序 =8t]\Y?  
addressee                                         收件人，收信人 eFaO7mz5V%  
Administration of State-owned Assets  (the～)     国有资产管理局 F<L EQ7T  
administrative laws and regulations                 行政法规 W{5#@_pL  
adverse impact                                 不利影响，负面影响 K@sV\"U(*E  
adverse opinion                                反对意见 2[Z,J%:0  
advisory group                                  咨询组，顾问组 kddZZA3`  
agency fee                                        代理费，代理费用 Z)! qW?  
aggregate                                          总计，合计为…… Hc>m;[M)l  
alternation of document and record                 变造文件和记录 uEktQ_u[  
alternative audit procedures                      替代审计程序，备选审计程序 87BHq)  
amend                                              修改，修订 [#l* _0  
amortisation                                      摊销 n2]/v{E;/  
analytical capacity                             分析能力 !D@ZYK;  
analytical procedures                               分析性程序 ]Bcp;D  
annual financial statements                        年度会计报表，年度财务报表 ~tBYIkvWT  
appendix                                          附录，附表 ox(j^x]NC  
applicable                                         适用的 \
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applicable laws and regulations                 适用的法规 ex::m&  
application systems                                  应用系统 -&3hEv5  
apply consistently                              一贯地执行，一贯地实施 q
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appropriate                                       适当的，合适的； zbk q  
征用，挪用 J&M o%"[)  
appropriate authorization                          适当的授权 )\eI ;8  
appropriateness of audit evidence                    审计证据的适当性 |2RC#]/-Y  
approval                                    批准，核准 U&Wt%U{  
assertion                                    (会计报表上的)认定；确认 '^No)n\`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X;i~<Tq  
asset                                                 资产，财产 3on7~*  
asset restructuring                             资产重组 iH/6M   
assignment of duties                                 职责的划分 <~6h|F8  
assistant                                     助理，助理人员 fDT%!  
associated company                                 联属公司，联营公司 }q $5ig  
association                                        联合，结合；协会，社团 ;5zz<;
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assumption                                       假设，假定 s$cK
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at a given date                                         在某一特定时日 o=50>$5jlS  
attestation                                         鉴证，公证 r[BVvX/,F  
attestation service                             鉴证服务 x[$z({Yf  
audit adjustment                                审计调整 >33=
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audit areas                                        审计领域 ~F4fFQ-yy  
audit conclusion                                审计结论 ]^lw*724'>  
audit effectiveness                             审计效果 ;A]@4
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audit efficiency                                  审计效率 DVSL [p?_  
audit engagement letter                      审计业务约定书 w2 a
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audit evidence                                          审计证据 7 * yzEM  
audit fee                                    审计费 ,cB\  
audit files                                          审计档案 P{wF"vf  
audit findings                                     审计中发现的事项 hp#W9@NR  
audit implementation stage                        审计实施阶段 t=Xv;=daB  
audit mark                                        审计标识 I1pWaQ0  
audit materiality                                 审计重要性 *M:B\D  
audit method                                     审计方法 .}OR  
audit objective                                         审计目标，审计目的 q1
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audit of financial statements                      会计报表审计，财务报表审计 H@q?v+2  
audit opinion                                     审计意见 Hea;?4Vg  
audit period                                      被审计期间，被审计年度 9QDFEYG  
audit plan                                          审计计划 P(+&OoY2  
audit planning                                    编制审计计划，制定审计计划，审计计划 k< y>)  
audit planning stage                                  审计计划阶段 iV&6nh(  
audit procedure                                审计程序 $,,op(  
audit programme                               审计程序表，具体审计计划 3BtaH#ZY  
audit report                                       审计报告 fA+,TEB~d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \QYFAa  
audit report with a qualified opinion                 有保留意见的审计报告 ~]nSSD)\  
audit report with an adverse opinion                否定意见的审计报告 SKkUU^\#R`  
audit report with dual dates                      双重日期审计报告 ti I.W  
audit reporting stage                                 审计报告阶段 sg
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audit responsibility                                   审计责任 _#r+ !e  
audit results                                      审计结果 a-=8xs'
 
audit risk                                          审计风险 /ro=?QYb  
audit sampling                                          审计抽样 #vti+A~n,4  
audit sampling techniques                         审计抽样方法，审计抽样技术 }+C2
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audit strategies                                  审计策略 9%B\/&f  
audit summary                                         审计总结，审计小结 c_vqL$Dl  
audit team                                         审计小组 G/7cK\^u  
audit test                                    审计测试 m 8aITd8  
audit trail                                          审计轨迹 2QJ{a46}  
audit work                                        审计工作 v":x4!kdX  
audit working paper                                 审计工作底稿 orWbU UC  
audited financial statement                        审计会计报表，已审计财务报表 "#{4d),r  
Auditing Guidelines (the～)                      审计规范指南 umt.Um.m2  
auditing standards                             审计准则 ~N<4L>y<  
audit-oriented working paper                          (审计)业务类工作底稿 W g02 A\  
authorisation                                     授权 >zXsNeGQR  
authorisation of transaction                       交易的授权 yCVI\y\B  
availability                                         可获得性 %M7` Hwu  
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balance                                      余额；差额；平衡 Rm255zp  
balance sheet                                    资产负债表 ^(f"v e#7v  
bank                                                 银行 EfCx`3~EX  
bank account                                    银行账户，银行户头 -o$QS,  
bank statement                                 银行对账单 /5Oa,NS7  
barter transaction                              易货交易，以物换物交易 Rb%8)t x  
basis of audit                                    审计依据 G 8g<>d{j  
basis of preparation                                (会计报表的)编制基础 +yk24 `>  
book of account                               账目，账簿 j4|N-:  
borrowing                                         借款，贷款，借债 P)Rh=U  
branch                                              分支，分支机构，分店 Y@N,qHtz  
brought forward                                (账户余额等的)承上年，承上期，承上页 , udTvI  
budget                                              预算 ABD)}n=%c  
building                                      建筑物；大楼 _qw?@478  
business conditions                                  业务情况，经营情况 { g/0x,-Z  
business licence                               (企业等的)营业执照  %oZ6l*  
business relation                                业务关系 0K`#>}W#X  
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