[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 4l 67B]o  
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审计词汇英汉对照 C]

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ability to continue as a going concern               持续经营能力 {lf{0c$X.  
acceptability                                     可接受性，可接受程度 2+9VDf2  
acceptable level of detection risk                     检查风险的可接受水平 ;wwc;wQ'  
acceptance of engagement                       接受委托 KlT:&1SB9  
accepting the engagement for the first time              首次接受委托 bWTfP8gT  
access to asset                                         对资产的接触 "#*W#ohVA  
according to                                     根据，依据，依照 zj7ta[<tr  
account balance                                账户余额 2>o[  
account for                                       对……进行会计处理，核算；解释 3^/w`(-{@  
accounting                                        会计，会计学 M@ U>@x;  
accounting advisory serve                        会计咨询服务 Yc[umn^K  
accounting firm                                 会计师事务所 %jL^sA2;c+  
accounting information                      会计信息，会计资料 @:>]jp}uq  
accounting period                             会计期间 D0Q9A]bD;  
accounting policies                                   会计政策 9,?~
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accounting professional bodies                 会计职业组织，会计职业团体 }a;xs};X;  
accounting records                                   会计记录 t]HY@@0g  
accounting responsibility                           会计责任 "<iH8Mz
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accounting service                             会计服务 s!IIvF  
accounting standards                                会计准则 f"s_dR  
Accounting Standards for Business Enterprises       企业会计准则 {;{U@Z  
accounting system                             会计系统 L;3%8F\-.  
accounting treatment                                会计处理 fl-J:`zyyZ  
accuracy                                    准确性，精确性 @1*
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additional audit procedures                      追加审计程序 ji?Hw  
addressee                                         收件人，收信人 qHk{5O3  
Administration of State-owned Assets  (the～)     国有资产管理局 # 55>?  
administrative laws and regulations                 行政法规 ^`cv6;)  
adverse impact                                 不利影响，负面影响 x_Ev2 c'4  
adverse opinion                                反对意见 F{x+1hct0  
advisory group                                  咨询组，顾问组 iwF_'I$#N  
agency fee                                        代理费，代理费用 c
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aggregate                                          总计，合计为…… S>oEk3zlw  
alternation of document and record                 变造文件和记录 BgXZr,?  
alternative audit procedures                      替代审计程序，备选审计程序 CV0id&Nv  
amend                                              修改，修订 \B#tB?rA  
amortisation                                      摊销 fOi Rstci  
analytical capacity                             分析能力 ]Q"T8drL  
analytical procedures                               分析性程序 UyRy
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annual financial statements                        年度会计报表，年度财务报表 S70#_{  
appendix                                          附录，附表 M+%Xq0`T  
applicable                                         适用的 .`IhxE~mN  
applicable laws and regulations                 适用的法规 Y:DopKRD  
application systems                                  应用系统 8"&!3_  
apply consistently                              一贯地执行，一贯地实施 it}h8:^<  
appropriate                                       适当的，合适的； V#Wy` ce  
征用，挪用 |u>V> PN  
appropriate authorization                          适当的授权 &GLDoLk6[  
appropriateness of audit evidence                    审计证据的适当性 ,[;O'g?,g  
approval                                    批准，核准 Y#os6|MV#  
assertion                                    (会计报表上的)认定；确认 'x%gJi#   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YYT;a$GTo  
asset                                                 资产，财产 E ASnh   
asset restructuring                             资产重组 vbmt0d f  
assignment of duties                                 职责的划分 RZHfT0*jL  
assistant                                     助理，助理人员 =NY;#Jjn  
associated company                                 联属公司，联营公司 9G[ DuYJI  
association                                        联合，结合；协会，社团 pN^
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assumption                                       假设，假定 `Wx| 4  
at a given date                                         在某一特定时日 y_9\07va<  
attestation                                         鉴证，公证 A}lxJ5h0  
attestation service                             鉴证服务 ]$g07 7o  
audit adjustment                                审计调整 iDDJJ>F26  
audit areas                                        审计领域 ~|"Vl<9  
audit conclusion                                审计结论 ]zYIblpde  
audit effectiveness                             审计效果 +<Gp >c  
audit efficiency                                  审计效率 +QN4hJK  
audit engagement letter                      审计业务约定书 Ts.2\-+3  
audit evidence                                          审计证据 7L
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audit fee                                    审计费 5M=U*BI  
audit files                                          审计档案 Ovx *  
audit findings                                     审计中发现的事项 )5@P|{FF  
audit implementation stage                        审计实施阶段 qU#A,%kcV  
audit mark                                        审计标识 J'2 Y rn  
audit materiality                                 审计重要性 OkC.e')Vx  
audit method                                     审计方法 _WNbuk0  
audit objective                                         审计目标，审计目的 48-j  
audit of financial statements                      会计报表审计，财务报表审计 J!om"h  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 )Ra: s>  
audit plan                                          审计计划 i@9 qp?eb  
audit planning                                    编制审计计划，制定审计计划，审计计划 }-tJ.3Zw  
audit planning stage                                  审计计划阶段 $]LS!@ Rm  
audit procedure                                审计程序 R([zlw~B5  
audit programme                               审计程序表，具体审计计划 7>f2P!:  
audit report                                       审计报告 N7s0Ua'-v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %fg6',2  
audit report with a qualified opinion                 有保留意见的审计报告 ?jR#txR  
audit report with an adverse opinion                否定意见的审计报告 wnC-~&+6  
audit report with dual dates                      双重日期审计报告 |-ZML~2S=h  
audit reporting stage                                 审计报告阶段 p l^;'|=M  
audit responsibility                                   审计责任 a8TtItN  
audit results                                      审计结果 w!"A$+~  
audit risk                                          审计风险 fuj9x;8X0  
audit sampling                                          审计抽样 K{d3)lVYCS  
audit sampling techniques                         审计抽样方法，审计抽样技术 q
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audit strategies                                  审计策略 NlF*/Rs  
audit summary                                         审计总结，审计小结 "&H'?N%9Up  
audit team                                         审计小组 q
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audit test                                    审计测试 D zD5n  
audit trail                                          审计轨迹 8`L]<Dm  
audit work                                        审计工作 {-I +  
audit working paper                                 审计工作底稿 #)}BY"C%  
audited financial statement                        审计会计报表，已审计财务报表 !y$##PZ  
Auditing Guidelines (the～)                      审计规范指南 b#@xg L*D  
auditing standards                             审计准则 Y[e.1\d'  
audit-oriented working paper                          (审计)业务类工作底稿 ; s(bd#Q  
authorisation                                     授权 29grbP  
authorisation of transaction                       交易的授权 9
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availability                                         可获得性 CE M4E  
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balance                                      余额；差额；平衡 6)sKg{H  
balance sheet                                    资产负债表 W!HjO;  
bank                                                 银行 FV9{u[3m  
bank account                                    银行账户，银行户头 ?8$`GyjS  
bank statement                                 银行对账单 |-6`S1.  
barter transaction                              易货交易，以物换物交易 KK 7}q<&i  
basis of audit                                    审计依据 1^^{;R7N  
basis of preparation                                (会计报表的)编制基础 d
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book of account                               账目，账簿 ~Q=;L>Qd  
borrowing                                         借款，贷款，借债 I+Fy)=DO9  
branch                                              分支，分支机构，分店 UA'bE
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brought forward                                (账户余额等的)承上年，承上期，承上页 9+y&&;p  
budget                                              预算 t8Pf~v  
building                                      建筑物；大楼 s:'>G;p  
business conditions                                  业务情况，经营情况 PW@ :fM:q  
business licence                               (企业等的)营业执照 &M5v EPR  
business relation                                业务关系 T x Mh_  
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