[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 7^ 4jcfJH  
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审计词汇英汉对照 9'1hjd3k  
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ability to continue as a going concern               持续经营能力 :~yzDk\I"-  
acceptability                                     可接受性，可接受程度 F[5S(7M 7  
acceptable level of detection risk                     检查风险的可接受水平 nz^nptw  
acceptance of engagement                       接受委托 h~ $&  
accepting the engagement for the first time              首次接受委托 _-n Y2)  
access to asset                                         对资产的接触 YU&4yk lE  
according to                                     根据，依据，依照 :]'q#$!  
account balance                                账户余额 $4=Ne3y  
account for                                       对……进行会计处理，核算；解释 zVdKYs i^  
accounting                                        会计，会计学 brntE:  
accounting advisory serve                        会计咨询服务 1Yud~[c  
accounting firm                                 会计师事务所 &GuF\wJ{7  
accounting information                      会计信息，会计资料 <nBo}0O}  
accounting period                             会计期间 'f 3HKn<L  
accounting policies                                   会计政策 djUihcqA`  
accounting professional bodies                 会计职业组织，会计职业团体 ugno]5Ni  
accounting records                                   会计记录 XJUEwX  
accounting responsibility                           会计责任 cST\~SUm  
accounting service                             会计服务 !Q!&CG5l  
accounting standards                                会计准则 -TgUyv.  
Accounting Standards for Business Enterprises       企业会计准则 z OtkC3hY  
accounting system                             会计系统 8/Mx5~ R  
accounting treatment                                会计处理 V"O9n[|  
accuracy                                    准确性，精确性 {(;B 5rs  
additional audit procedures                      追加审计程序 P@C c]Z  
addressee                                         收件人，收信人 ,(P %z.P@  
Administration of State-owned Assets  (the～)     国有资产管理局 N r<9u$d9=  
administrative laws and regulations                 行政法规 W,Ty=:qm*  
adverse impact                                 不利影响，负面影响 Vb2\/e:k  
adverse opinion                                反对意见 x@Y|v@}BE  
advisory group                                  咨询组，顾问组 S
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agency fee                                        代理费，代理费用 pw=F' Y@N  
aggregate                                          总计，合计为…… M+0x;53nz  
alternation of document and record                 变造文件和记录 $.a|ae|
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alternative audit procedures                      替代审计程序，备选审计程序 G.Tpl-m  
amend                                              修改，修订 gwiR/(1  
amortisation                                      摊销 8'KMxR  
analytical capacity                             分析能力 Ah (iE  
analytical procedures                               分析性程序 ^#;RLSv   
annual financial statements                        年度会计报表，年度财务报表 MI\]IQU  
appendix                                          附录，附表 `gI~|A4  
applicable                                         适用的 S;8.y
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applicable laws and regulations                 适用的法规 *Rq`*D>:U}  
application systems                                  应用系统 =5ug \S  
apply consistently                              一贯地执行，一贯地实施 8"i/wMP]  
appropriate                                       适当的，合适的； <7^Kt7k  
征用，挪用 ^>^\CP]  
appropriate authorization                          适当的授权 Aq"PG}Ic  
appropriateness of audit evidence                    审计证据的适当性 !lhFKb;  
approval                                    批准，核准 &\k?xN  
assertion                                    (会计报表上的)认定；确认 D-pX<0-y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cz#_<8'N  
asset                                                 资产，财产 Q2"WV  
asset restructuring                             资产重组 '0RRFO  
assignment of duties                                 职责的划分 j;iL&eo>  
assistant                                     助理，助理人员 f>niFPW"  
associated company                                 联属公司，联营公司 I8k  
association                                        联合，结合；协会，社团 5mavcle{4r  
assumption                                       假设，假定 :
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at a given date                                         在某一特定时日 Sph*1c(R  
attestation                                         鉴证，公证 RL*]g*  
attestation service                             鉴证服务 H* /&A9("  
audit adjustment                                审计调整 ,eXFN?CB  
audit areas                                        审计领域 | ]# +v@  
audit conclusion                                审计结论 C8.W5P[U  
audit effectiveness                             审计效果 +_~,86  
audit efficiency                                  审计效率 ~KRnr0  
audit engagement letter                      审计业务约定书 p+[}Hxx=  
audit evidence                                          审计证据 <Oa9oM},d  
audit fee                                    审计费 Q>=-ext}q  
audit files                                          审计档案 TKOP;[1h  
audit findings                                     审计中发现的事项 Vv4H:BK$  
audit implementation stage                        审计实施阶段 bMmra.x4L  
audit mark                                        审计标识 uNbIX:L,  
audit materiality                                 审计重要性 R hio7C  
audit method                                     审计方法 dE [Ol   
audit objective                                         审计目标，审计目的 h<Wg
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audit of financial statements                      会计报表审计，财务报表审计 v459},!P  
audit opinion                                     审计意见 S?4KC^Y5  
audit period                                      被审计期间，被审计年度 dIJGB==  
audit plan                                          审计计划 KjOi(YUnq7  
audit planning                                    编制审计计划，制定审计计划，审计计划 6m[9b*s7  
audit planning stage                                  审计计划阶段 (6R4 \8z2  
audit procedure                                审计程序 <d"Gg/@a  
audit programme                               审计程序表，具体审计计划 XWtiwf'K  
audit report                                       审计报告 ~ziexZ=N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e+@xsn3  
audit report with a qualified opinion                 有保留意见的审计报告 c~+l-GIWm  
audit report with an adverse opinion                否定意见的审计报告 iBoEZEHjw  
audit report with dual dates                      双重日期审计报告 g1@wf  
audit reporting stage                                 审计报告阶段 J=*K"8Qr  
audit responsibility                                   审计责任 =}R~0|^  
audit results                                      审计结果 aZK
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audit risk                                          审计风险 z0Xa_w=  
audit sampling                                          审计抽样 _wh
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audit sampling techniques                         审计抽样方法，审计抽样技术 s$GF 95^  
audit strategies                                  审计策略 4AHL3@x  
audit summary                                         审计总结，审计小结 A1-qtAO]  
audit team                                         审计小组 FT.@1/)  
audit test                                    审计测试 o56
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audit trail                                          审计轨迹 d>!p=O`>{q  
audit work                                        审计工作 Rd%0\ B  
audit working paper                                 审计工作底稿 (Es{la G  
audited financial statement                        审计会计报表，已审计财务报表 0S.?E.-&0  
Auditing Guidelines (the～)                      审计规范指南 4seciz0?  
auditing standards                             审计准则 0H[LS  
audit-oriented working paper                          (审计)业务类工作底稿 U$'y_}V  
authorisation                                     授权 uD(t`W"  
authorisation of transaction                       交易的授权 L~eAQR  
availability                                         可获得性 2xTT)9Tq*  
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balance                                      余额；差额；平衡 "'A"U  
balance sheet                                    资产负债表 ;~/4d-  
bank                                                 银行 mJMq{6;  
bank account                                    银行账户，银行户头 =`p&h}h-L  
bank statement                                 银行对账单 MUcNC\`z  
barter transaction                              易货交易，以物换物交易 \4s;! R!  
basis of audit                                    审计依据 ]Oso#GYD  
basis of preparation                                (会计报表的)编制基础 T[2}p=<%  
book of account                               账目，账簿 4/MNqit+  
borrowing                                         借款，贷款，借债 M#M?1(O/NE  
branch                                              分支，分支机构，分店 \A(5;ZnuD  
brought forward                                (账户余额等的)承上年，承上期，承上页 7/>a:02  
budget                                              预算 )N)ljA3]  
building                                      建筑物；大楼 GZ3/S|SMP  
business conditions                                  业务情况，经营情况 Q!$IQJ]|Y  
business licence                               (企业等的)营业执照 2R`u[  
business relation                                业务关系 se,Z#H  

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