[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 *ufVZzP(  
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审计词汇英汉对照 nl)l:A+q8  
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ability to continue as a going concern               持续经营能力 YwizA}a#  
acceptability                                     可接受性，可接受程度 J\l'nqS"  
acceptable level of detection risk                     检查风险的可接受水平 M 8NWQ^Y  
acceptance of engagement                       接受委托 Kl/n>qEt  
accepting the engagement for the first time              首次接受委托 IzI2w6a  
access to asset                                         对资产的接触 <L'6CBbP  
according to                                     根据，依据，依照 r "uQ|
 
account balance                                账户余额 /UG]hJ-wn  
account for                                       对……进行会计处理，核算；解释 6* 6 |R93  
accounting                                        会计，会计学 HD_
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accounting advisory serve                        会计咨询服务 k-!Jww  
accounting firm                                 会计师事务所 OpD%lRl  
accounting information                      会计信息，会计资料 <N(r-  
accounting period                             会计期间 8= "
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accounting policies                                   会计政策 }bZb8hiG  
accounting professional bodies                 会计职业组织，会计职业团体 ;k:17&:8ue  
accounting records                                   会计记录 #V$h?`qhwr  
accounting responsibility                           会计责任 7U1^=Y@t}  
accounting service                             会计服务 A4{p(MS5  
accounting standards                                会计准则 [pxC3{|d$  
Accounting Standards for Business Enterprises       企业会计准则 BVzMgn ;  
accounting system                             会计系统 N8KH.P+  
accounting treatment                                会计处理 j"r7M|Z+V  
accuracy                                    准确性，精确性 /T<))@$  
additional audit procedures                      追加审计程序 w| eVl{~p  
addressee                                         收件人，收信人 6o)RsxN eu  
Administration of State-owned Assets  (the～)     国有资产管理局 ,(3oAj\  
administrative laws and regulations                 行政法规 %?X6TAtH  
adverse impact                                 不利影响，负面影响 M(U<H;Csk  
adverse opinion                                反对意见 @j<Q2z^  
advisory group                                  咨询组，顾问组 `$t|O&z  
agency fee                                        代理费，代理费用 z'01V8e  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 e'|IRhr  
alternative audit procedures                      替代审计程序，备选审计程序 'm^]X3y*  
amend                                              修改，修订 u?rs6A[h#  
amortisation                                      摊销 25Uw\rKeO  
analytical capacity                             分析能力 j8)rz  
analytical procedures                               分析性程序 ;_S DW  
annual financial statements                        年度会计报表，年度财务报表 . e_VPKF|  
appendix                                          附录，附表 e<$s~ UXv  
applicable                                         适用的 A5E^1j}h@  
applicable laws and regulations                 适用的法规 : "^/?Sd  
application systems                                  应用系统 {BY(zsl  
apply consistently                              一贯地执行，一贯地实施 tGJJ|mle>  
appropriate                                       适当的，合适的； VDFs
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征用，挪用 v^dQ%+}7>  
appropriate authorization                          适当的授权 4Mr Uo9L$s  
appropriateness of audit evidence                    审计证据的适当性 j6WDh}#  
approval                                    批准，核准 kgHZaQnD  
assertion                                    (会计报表上的)认定；确认 _BoYyJQH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \0n<6^y  
asset                                                 资产，财产 oU|_(p"e|  
asset restructuring                             资产重组 YYhN>d$  
assignment of duties                                 职责的划分 gsYQ"/S9  
assistant                                     助理，助理人员 4rLc] >  
associated company                                 联属公司，联营公司 vA2>&YDFX  
association                                        联合，结合；协会，社团 H`s[=Y,m  
assumption                                       假设，假定 w<u@L  
at a given date                                         在某一特定时日 E[Q2ZqhgbP  
attestation                                         鉴证，公证 8ZCR9%  
attestation service                             鉴证服务 Q7]bUPDO  
audit adjustment                                审计调整 7J1f$5$m5  
audit areas                                        审计领域 .@0@Y  
audit conclusion                                审计结论 ${e5Ka  
audit effectiveness                             审计效果 !0_/=mA^  
audit efficiency                                  审计效率 NJCSo(O  
audit engagement letter                      审计业务约定书 v7/k0D .  
audit evidence                                          审计证据 ojyP.R  
audit fee                                    审计费 cB)tfS4)  
audit files                                          审计档案 ~^PNMZk  
audit findings                                     审计中发现的事项 4U hh]/  
audit implementation stage                        审计实施阶段 C; ?<WtH  
audit mark                                        审计标识 %\L{Ud%7  
audit materiality                                 审计重要性 L d{`k  
audit method                                     审计方法 XAN.Plk  
audit objective                                         审计目标，审计目的 N/eus"O;  
audit of financial statements                      会计报表审计，财务报表审计 vdh[%T,&  
audit opinion                                     审计意见 hC4 M}(XM  
audit period                                      被审计期间，被审计年度 A ^t _"J  
audit plan                                          审计计划 Wuk!\<T{  
audit planning                                    编制审计计划，制定审计计划，审计计划 LrT? ]o  
audit planning stage                                  审计计划阶段 w"O{@2B3:H  
audit procedure                                审计程序 LLL;SNY  
audit programme                               审计程序表，具体审计计划 B OD!0CR5  
audit report                                       审计报告 
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 8JXS:J.|v  
audit report with a qualified opinion                 有保留意见的审计报告 b7y#uL1AE  
audit report with an adverse opinion                否定意见的审计报告 XQ2YUe]DJ  
audit report with dual dates                      双重日期审计报告 NiMsAI@j  
audit reporting stage                                 审计报告阶段 kjDmwa+91T  
audit responsibility                                   审计责任 T 0qM"  
audit results                                      审计结果 T7|= `~  
audit risk                                          审计风险 \Xe{vlo>h  
audit sampling                                          审计抽样 4+89 M  
audit sampling techniques                         审计抽样方法，审计抽样技术 qDcoccE f  
audit strategies                                  审计策略 ?zf 3AZ9  
audit summary                                         审计总结，审计小结 $rJgBN  
audit team                                         审计小组 Tz~a. h@  
audit test                                    审计测试 Fkg%_v$  
audit trail                                          审计轨迹 9fWR8iV  
audit work                                        审计工作 FOteNQTj  
audit working paper                                 审计工作底稿 VUOe7c=  
audited financial statement                        审计会计报表，已审计财务报表 s@E)=;!  
Auditing Guidelines (the～)                      审计规范指南 >[&ser  
auditing standards                             审计准则 j'OXT<n*  
audit-oriented working paper                          (审计)业务类工作底稿 BC5R$W.e  
authorisation                                     授权 x=-(p}0o;<  
authorisation of transaction                       交易的授权 x|gYxZ  
availability                                         可获得性 MEM(uBYKOb  
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balance                                      余额；差额；平衡 *\B(-  
balance sheet                                    资产负债表 h/2@4XKj  
bank                                                 银行 ("YWJJ'H  
bank account                                    银行账户，银行户头 Dbb=d8utE  
bank statement                                 银行对账单 U5OFw+J  
barter transaction                              易货交易，以物换物交易 3dJiu  
basis of audit                                    审计依据 Xpv<v[a  
basis of preparation                                (会计报表的)编制基础 KE~.f(  
book of account                               账目，账簿 ~'|^|*}~Dj  
borrowing                                         借款，贷款，借债 i3pOGa<  
branch                                              分支，分支机构，分店 v2a(yH  
brought forward                                (账户余额等的)承上年，承上期，承上页 Qp A$='  
budget                                              预算 0~P]Fw^w  
building                                      建筑物；大楼 mwMu1
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business conditions                                  业务情况，经营情况  M`7[hr  
business licence                               (企业等的)营业执照 s8 u`v1  
business relation                                业务关系 76]Z~^Y  
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