[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 @0@'6J04  
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审计词汇英汉对照 P A+e= %  
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ability to continue as a going concern               持续经营能力 ]C:Ifh~  
acceptability                                     可接受性，可接受程度 MAhPO!e5.  
acceptable level of detection risk                     检查风险的可接受水平 BKlc{=
 
acceptance of engagement                       接受委托 }mS0{rxD4  
accepting the engagement for the first time              首次接受委托 Jtk.v49Ad>  
access to asset                                         对资产的接触 gSo(PW)  
according to                                     根据，依据，依照 p-03V"^&  
account balance                                账户余额 kGTc~p(  
account for                                       对……进行会计处理，核算；解释 Q8/0Cb/  
accounting                                        会计，会计学 }T*xT>p^3  
accounting advisory serve                        会计咨询服务 kviSQM2  
accounting firm                                 会计师事务所 vYm&AD  
accounting information                      会计信息，会计资料 s$y#Ufz  
accounting period                             会计期间 2n+XML  
accounting policies                                   会计政策 n[w,x;  
accounting professional bodies                 会计职业组织，会计职业团体 0 Ln5e.&  
accounting records                                   会计记录 IF?B`TmZ  
accounting responsibility                           会计责任 +Q#Qu0_   
accounting service                             会计服务 r`"#c7)  
accounting standards                                会计准则 s\1_-D5]Z  
Accounting Standards for Business Enterprises       企业会计准则 !5 :[XvI#  
accounting system                             会计系统 />I8nS}T  
accounting treatment                                会计处理 Ol5xyj  
accuracy                                    准确性，精确性 :H8L(BsI  
additional audit procedures                      追加审计程序 1kw4'#J8  
addressee                                         收件人，收信人 .t%Vx  
Administration of State-owned Assets  (the～)     国有资产管理局 N'BctKL  
administrative laws and regulations                 行政法规 Nn7@+g)  
adverse impact                                 不利影响，负面影响 LsZ!':LN  
adverse opinion                                反对意见 4'[ V'c\  
advisory group                                  咨询组，顾问组 +\$|L+@Z  
agency fee                                        代理费，代理费用 l5nDt$Ex  
aggregate                                          总计，合计为…… O,Gn2Do  
alternation of document and record                 变造文件和记录 ? Z fhz  
alternative audit procedures                      替代审计程序，备选审计程序 R2ZQBwB  
amend                                              修改，修订 2 3w{h d  
amortisation                                      摊销 0BD((oNg  
analytical capacity                             分析能力 y, _3Ks  
analytical procedures                               分析性程序 'n#S6.Y:  
annual financial statements                        年度会计报表，年度财务报表 Ui;s.f  
appendix                                          附录，附表 8mddI   
applicable                                         适用的 E}j8p_p  
applicable laws and regulations                 适用的法规 jz:c)C&/  
application systems                                  应用系统 ",_
  
apply consistently                              一贯地执行，一贯地实施 ''07Km@x  
appropriate                                       适当的，合适的； eE_X
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征用，挪用 ?^5*[H  
appropriate authorization                          适当的授权 zm"g,\.d  
appropriateness of audit evidence                    审计证据的适当性 s""8 V_,;  
approval                                    批准，核准 PzkXrDlB7  
assertion                                    (会计报表上的)认定；确认 ,]qX_`qF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {# _C  
asset                                                 资产，财产 b u9&sQ;  
asset restructuring                             资产重组 ,X6j$YLWp  
assignment of duties                                 职责的划分 Y &+/[[  
assistant                                     助理，助理人员 N0hU~|/  
associated company                                 联属公司，联营公司 MCG~{#`  
association                                        联合，结合；协会，社团 CxQ,yd;>  
assumption                                       假设，假定 ;>Qd )'  
at a given date                                         在某一特定时日 i_ Td I  
attestation                                         鉴证，公证 FWN%JCOj@  
attestation service                             鉴证服务 'PbA/MN  
audit adjustment                                审计调整 Y\\nJuJo  
audit areas                                        审计领域 .LHe*JC  
audit conclusion                                审计结论 @ xr   
audit effectiveness                             审计效果 1e } 3L2rC  
audit efficiency                                  审计效率 M3`A&*\;  
audit engagement letter                      审计业务约定书 VbR.tz  
audit evidence                                          审计证据 A@'W $p?5r  
audit fee                                    审计费 !S{<Xc'wv  
audit files                                          审计档案 XjU;oh4:.  
audit findings                                     审计中发现的事项 K 5[ 3WHQ  
audit implementation stage                        审计实施阶段 3s`3}DKK  
audit mark                                        审计标识 B(dL`]@Xm  
audit materiality                                 审计重要性 Tyl"N{ _  
audit method                                     审计方法 !,"G/}
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audit objective                                         审计目标，审计目的 Or>[_3  
audit of financial statements                      会计报表审计，财务报表审计 ! YHu  
audit opinion                                     审计意见 \M@8# k|  
audit period                                      被审计期间，被审计年度 f'U]Ik;Jy  
audit plan                                          审计计划 DL_\lu
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audit planning                                    编制审计计划，制定审计计划，审计计划 iK:]Q8b  
audit planning stage                                  审计计划阶段 3Gv i!h7  
audit procedure                                审计程序 WE]^w3n9  
audit programme                               审计程序表，具体审计计划 DboqFh#]=h  
audit report                                       审计报告 KZNyp%q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &0`7_g7G  
audit report with a qualified opinion                 有保留意见的审计报告 =1capix 1r  
audit report with an adverse opinion                否定意见的审计报告 JY16|ia  
audit report with dual dates                      双重日期审计报告 UMaKvr-C&  
audit reporting stage                                 审计报告阶段 D IN PAyY  
audit responsibility                                   审计责任 k>`X! "  
audit results                                      审计结果 ` 454=3H  
audit risk                                          审计风险 Wz]S+IpY  
audit sampling                                          审计抽样 -AQX-[
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audit sampling techniques                         审计抽样方法，审计抽样技术 )' #(1 ,1k  
audit strategies                                  审计策略 _3S{n=9  
audit summary                                         审计总结，审计小结 v2V1&-
  
audit team                                         审计小组 oMbCljUC  
audit test                                    审计测试 Ls{fCi/2F  
audit trail                                          审计轨迹 Qrh9JFqdG6  
audit work                                        审计工作 Tp13V.|  
audit working paper                                 审计工作底稿 8 Hn{CJ~'  
audited financial statement                        审计会计报表，已审计财务报表 gKCIfxM  
Auditing Guidelines (the～)                      审计规范指南 -C+vmY*@  
auditing standards                             审计准则 HV(Kz  
audit-oriented working paper                          (审计)业务类工作底稿 4{KsCd)  
authorisation                                     授权 ND>}t#^$  
authorisation of transaction                       交易的授权 yNL71>w4  
availability                                         可获得性 <9~qAq7^  
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balance                                      余额；差额；平衡 YBP{4Rl  
balance sheet                                    资产负债表 DVl:s  
bank                                                 银行 X'm2 uOEj  
bank account                                    银行账户，银行户头 k|5nu-B0v  
bank statement                                 银行对账单 2}twt  
barter transaction                              易货交易，以物换物交易 T2{+fRvN  
basis of audit                                    审计依据 xjN~Y D:  
basis of preparation                                (会计报表的)编制基础 xo$ZPnf(zv  
book of account                               账目，账簿 ?H&p zY~H  
borrowing                                         借款，贷款，借债 ks}o9[D3  
branch                                              分支，分支机构，分店 0bE_iu>f'  
brought forward                                (账户余额等的)承上年，承上期，承上页 C0RwW??t  
budget                                              预算 )-@EUN0E>5  
building                                      建筑物；大楼  )[1m$>  
business conditions                                  业务情况，经营情况 7-DC"`Y8e  
business licence                               (企业等的)营业执照 [>;O'>  
business relation                                业务关系 w3@te\  
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