[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 CHg]Ul  
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审计词汇英汉对照 @n>{&^-c  
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ability to continue as a going concern               持续经营能力 &1oaZY w  
acceptability                                     可接受性，可接受程度 ujow?$&  
acceptable level of detection risk                     检查风险的可接受水平 5UPP k$8`  
acceptance of engagement                       接受委托 X+d&OcO=q  
accepting the engagement for the first time              首次接受委托 sb`&bA;i  
access to asset                                         对资产的接触 TJE% U0Ln  
according to                                     根据，依据，依照  JUmw$u  
account balance                                账户余额 QZ?O;K1|y  
account for                                       对……进行会计处理，核算；解释 Euqj xz  
accounting                                        会计，会计学 2(hvv-  
accounting advisory serve                        会计咨询服务 HKM~BL "X  
accounting firm                                 会计师事务所 Jm%mm SYK  
accounting information                      会计信息，会计资料 |x*{fXdMhr  
accounting period                             会计期间 P_v0))n{  
accounting policies                                   会计政策 <( c
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accounting professional bodies                 会计职业组织，会计职业团体 C+T&O  
accounting records                                   会计记录 $+ 0=GN  
accounting responsibility                           会计责任 iJEB?y  
accounting service                             会计服务 G]1(X38[si  
accounting standards                                会计准则 IU7$%6<Y  
Accounting Standards for Business Enterprises       企业会计准则  4c  
accounting system                             会计系统 !-F^VGD(8  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 Nvi Fq  
additional audit procedures                      追加审计程序 U.HoFf+HN  
addressee                                         收件人，收信人 P"oYC$  
Administration of State-owned Assets  (the～)     国有资产管理局 |)m*
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administrative laws and regulations                 行政法规 <'yf|N
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adverse impact                                 不利影响，负面影响 ?e"Wu+q~L  
adverse opinion                                反对意见 '" ^ B&W  
advisory group                                  咨询组，顾问组 [0h* &  
agency fee                                        代理费，代理费用 Y]hV-_2+Do  
aggregate                                          总计，合计为…… F\o;t:  
alternation of document and record                 变造文件和记录 +Gk! t]dy  
alternative audit procedures                      替代审计程序，备选审计程序 )!'Fa_$ e  
amend                                              修改，修订 }DJ|9D^yf  
amortisation                                      摊销  hTlnw[I  
analytical capacity                             分析能力 cxAV iWsf  
analytical procedures                               分析性程序 S`ax*`  
annual financial statements                        年度会计报表，年度财务报表 -q'xC:m  
appendix                                          附录，附表 Vf"O/o}hq,  
applicable                                         适用的 fG X1y  
applicable laws and regulations                 适用的法规 ^2C0oX  
application systems                                  应用系统 DZ%g^D
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apply consistently                              一贯地执行，一贯地实施 c1pq]mz|z  
appropriate                                       适当的，合适的； JRHf.?  
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appropriate authorization                          适当的授权 I{`KKui<M  
appropriateness of audit evidence                    审计证据的适当性 5%2ef{T[  
approval                                    批准，核准 sN6 0o 7.  
assertion                                    (会计报表上的)认定；确认 (eCF>Wh^m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L4\SBO  
asset                                                 资产，财产 =-OCM*5~S  
asset restructuring                             资产重组 34X(J-1\|i  
assignment of duties                                 职责的划分 Bpk@{E9  
assistant                                     助理，助理人员 ?)Tz'9l  
associated company                                 联属公司，联营公司 >P<k[vF  
association                                        联合，结合；协会，社团 v< 65(I>  
assumption                                       假设，假定 r24\DvS  
at a given date                                         在某一特定时日 k
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attestation                                         鉴证，公证 Y{%4F%Oy  
attestation service                             鉴证服务 7yMieUF  
audit adjustment                                审计调整 !L&=?CX  
audit areas                                        审计领域 5W?yj>JR  
audit conclusion                                审计结论 8L]gQ g  
audit effectiveness                             审计效果 "7Toc4  
audit efficiency                                  审计效率 y8< lp+  
audit engagement letter                      审计业务约定书 sh',"S#=@  
audit evidence                                          审计证据 0C7thl{Dms  
audit fee                                    审计费 M!xm1-,[  
audit files                                          审计档案 n4ds;N3Hd  
audit findings                                     审计中发现的事项 #U?EOm  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 "-0pz\a  
audit materiality                                 审计重要性 0Zc*Yd H  
audit method                                     审计方法 fl pXVtsQ  
audit objective                                         审计目标，审计目的 K B`1%=  
audit of financial statements                      会计报表审计，财务报表审计 oyKt({  
audit opinion                                     审计意见 zxk??0]/  
audit period                                      被审计期间，被审计年度 DuTlYXM 2^  
audit plan                                          审计计划 t7U,AQ=;P5  
audit planning                                    编制审计计划，制定审计计划，审计计划 NDs]}5#   
audit planning stage                                  审计计划阶段 ,wry u|7"$  
audit procedure                                审计程序 O4b-A3:  
audit programme                               审计程序表，具体审计计划 42n@:5`{+  
audit report                                       审计报告 tj"v0u?
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 gTmUK{y'  
audit report with a qualified opinion                 有保留意见的审计报告 4e(9@OLP  
audit report with an adverse opinion                否定意见的审计报告 !T#8N7J
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audit report with dual dates                      双重日期审计报告 9sfB+]}h  
audit reporting stage                                 审计报告阶段 S`GXiwk  
audit responsibility                                   审计责任 -7Aw s)  
audit results                                      审计结果 r|JiGj^om  
audit risk                                          审计风险 .J<qfQ  
audit sampling                                          审计抽样 c{]r{FAx9o  
audit sampling techniques                         审计抽样方法，审计抽样技术 /JK-}E  
audit strategies                                  审计策略 x8SM,2ud  
audit summary                                         审计总结，审计小结 6*(h9!_T1  
audit team                                         审计小组 3zA8pI w  
audit test                                    审计测试 0aTEJX$iZ  
audit trail                                          审计轨迹 bG?WB,1  
audit work                                        审计工作 3IJI5K_  
audit working paper                                 审计工作底稿 bgzT3KZ  
audited financial statement                        审计会计报表，已审计财务报表 rr0 7\;  
Auditing Guidelines (the～)                      审计规范指南 Rktn/Vi  
auditing standards                             审计准则 NU)`js  
audit-oriented working paper                          (审计)业务类工作底稿 Fl#VKU3h  
authorisation                                     授权 )L(d$N=Bd  
authorisation of transaction                       交易的授权
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availability                                         可获得性 !q=Q~ea  
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balance                                      余额；差额；平衡 MoKXl?B<  
balance sheet                                    资产负债表 )]>i>  
bank                                                 银行 |`94Wj<  
bank account                                    银行账户，银行户头 (4{@oM#H6  
bank statement                                 银行对账单 sjkKaid  
barter transaction                              易货交易，以物换物交易 3@Zz-~4Td  
basis of audit                                    审计依据 ?ck^? p7  
basis of preparation                                (会计报表的)编制基础 y 8d`},  
book of account                               账目，账簿 <R`,zE@t'(  
borrowing                                         借款，贷款，借债 rmg";(I  
branch                                              分支，分支机构，分店 ax{-Qi7z-+  
brought forward                                (账户余额等的)承上年，承上期，承上页 :)J~FV
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budget                                              预算 gGiV1jN_  
building                                      建筑物；大楼 v_@#hf3  
business conditions                                  业务情况，经营情况 P^_d$  
business licence                               (企业等的)营业执照 xXY)KI N[  
business relation                                业务关系 .X<"pd*@e  
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