[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 [< 9%IGH  
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审计词汇英汉对照 D:K"J><@
 
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ability to continue as a going concern               持续经营能力 *EO*Gg0d  
acceptability                                     可接受性，可接受程度 NG\'Ii:-J  
acceptable level of detection risk                     检查风险的可接受水平 z+M{zr  
acceptance of engagement                       接受委托 a{^2c!  
accepting the engagement for the first time              首次接受委托 AD!w:jT
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access to asset                                         对资产的接触 D0 q42+5  
according to                                     根据，依据，依照 +p _?ekV\  
account balance                                账户余额 FW2x  
account for                                       对……进行会计处理，核算；解释 MowAM+?^}  
accounting                                        会计，会计学 UZ<.R"aK  
accounting advisory serve                        会计咨询服务 =>o !  
accounting firm                                 会计师事务所 !:xE X~  
accounting information                      会计信息，会计资料 uZf 6W<a  
accounting period                             会计期间 *E>R1bJ8  
accounting policies                                   会计政策 `o9:6X?RA  
accounting professional bodies                 会计职业组织，会计职业团体 TXd6o=  
accounting records                                   会计记录 EAr;  
accounting responsibility                           会计责任 9A{D<h}yk  
accounting service                             会计服务 G{|"WaKW  
accounting standards                                会计准则 ZJFF4($qN  
Accounting Standards for Business Enterprises       企业会计准则 aox@- jyr  
accounting system                             会计系统 ON{a'H  
accounting treatment                                会计处理 &&jQ4@m}j  
accuracy                                    准确性，精确性 s7jNRY V  
additional audit procedures                      追加审计程序 iVVR$uzhH  
addressee                                         收件人，收信人 KD f#e3  
Administration of State-owned Assets  (the～)     国有资产管理局 5D-as9k*  
administrative laws and regulations                 行政法规 U7fNA7#x"  
adverse impact                                 不利影响，负面影响 s LDEa  
adverse opinion                                反对意见 ETH ($$M  
advisory group                                  咨询组，顾问组 lpB:lRM  
agency fee                                        代理费，代理费用 f]sR4mhO  
aggregate                                          总计，合计为…… pP# _B  
alternation of document and record                 变造文件和记录 ^K8XY@{&  
alternative audit procedures                      替代审计程序，备选审计程序 xe.f ]a  
amend                                              修改，修订 t\2-7Ohj6  
amortisation                                      摊销 7N5M=f.DS(  
analytical capacity                             分析能力 2A*,9S|Y  
analytical procedures                               分析性程序 gQ{<2u  
annual financial statements                        年度会计报表，年度财务报表 3*{l^<`:gA  
appendix                                          附录，附表 Jv%)UR.]  
applicable                                         适用的 ]A\qI>,  
applicable laws and regulations                 适用的法规 BTOl`
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application systems                                  应用系统 b9wC:NgQx  
apply consistently                              一贯地执行，一贯地实施 S<*1b 6%D  
appropriate                                       适当的，合适的； iYdg1  
征用，挪用 "-5FUKI-  
appropriate authorization                          适当的授权 EronNtu8i  
appropriateness of audit evidence                    审计证据的适当性 t"~X6o|R  
approval                                    批准，核准 %k"hzjXAw  
assertion                                    (会计报表上的)认定；确认 -IDhK}C&T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =_6 Q26  
asset                                                 资产，财产 TgLr4Ex  
asset restructuring                             资产重组 _ Fk^lDI-  
assignment of duties                                 职责的划分 BHkicb?   
assistant                                     助理，助理人员 t82*rCIB{  
associated company                                 联属公司，联营公司 n
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association                                        联合，结合；协会，社团 JHg;2xm"<K  
assumption                                       假设，假定 _S*QIb
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at a given date                                         在某一特定时日 /7a3*a  
attestation                                         鉴证，公证 kA2)T,s74  
attestation service                             鉴证服务 l Ny<E!0  
audit adjustment                                审计调整 Mx3fT >?  
audit areas                                        审计领域 .G<Or`K^i  
audit conclusion                                审计结论 }`2+`w%uZ  
audit effectiveness                             审计效果 3EA_-?  
audit efficiency                                  审计效率 .7Pp'-hK  
audit engagement letter                      审计业务约定书 gA5DEit  
audit evidence                                          审计证据 ;s4e8![o3  
audit fee                                    审计费 or)fx/%h  
audit files                                          审计档案 ^g<Lu/5w  
audit findings                                     审计中发现的事项 sAK&^ g  
audit implementation stage                        审计实施阶段 )"00fZL  
audit mark                                        审计标识 nAsc^Yh  
audit materiality                                 审计重要性  -l"8L;`  
audit method                                     审计方法 %u Dd#+{  
audit objective                                         审计目标，审计目的 sI#h&V,9  
audit of financial statements                      会计报表审计，财务报表审计 )Dcee@/7S  
audit opinion                                     审计意见 \pI ,6$'  
audit period                                      被审计期间，被审计年度 )%: W;H  
audit plan                                          审计计划 [H2su|rBI`  
audit planning                                    编制审计计划，制定审计计划，审计计划 4i29nq^n  
audit planning stage                                  审计计划阶段 u b@'(
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audit procedure                                审计程序 i-sm9K'ns  
audit programme                               审计程序表，具体审计计划 #yCnM]cEn  
audit report                                       审计报告 |g\CS4$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S! .N3ezn  
audit report with a qualified opinion                 有保留意见的审计报告 `K2vG`c  
audit report with an adverse opinion                否定意见的审计报告 "?Jf#  
audit report with dual dates                      双重日期审计报告 2T"[$iH!7  
audit reporting stage                                 审计报告阶段 ` KP}pi\  
audit responsibility                                   审计责任 .4=A:9  
audit results                                      审计结果 MR* %lZpB  
audit risk                                          审计风险 7#g<
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audit sampling                                          审计抽样 pTYV@5|  
audit sampling techniques                         审计抽样方法，审计抽样技术 tkHUX!Ow;  
audit strategies                                  审计策略 %1i *Y*wg  
audit summary                                         审计总结，审计小结 h{PJ4U{W  
audit team                                         审计小组 r+MqjdXG  
audit test                                    审计测试 (j}ed
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audit trail                                          审计轨迹 z)*\njYe  
audit work                                        审计工作 M !rw!,g  
audit working paper                                 审计工作底稿 FJB /tg  
audited financial statement                        审计会计报表，已审计财务报表 c+<gc:#jy  
Auditing Guidelines (the～)                      审计规范指南 !j0iLYo(*  
auditing standards                             审计准则 v;" pc)i  
audit-oriented working paper                          (审计)业务类工作底稿 b$B-LvHd1  
authorisation                                     授权 zOL*XZ0c  
authorisation of transaction                       交易的授权 qh wl  
availability                                         可获得性 ^cojETOv  
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balance                                      余额；差额；平衡 \j vS`+  
balance sheet                                    资产负债表 CDFkH  
bank                                                 银行 `6G:<wX  
bank account                                    银行账户，银行户头 \H/}|^+@  
bank statement                                 银行对账单 liH1r1M  
barter transaction                              易货交易，以物换物交易 /^[K  
basis of audit                                    审计依据 oeG?2!Zh  
basis of preparation                                (会计报表的)编制基础 o@|kq1m8  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 JjQTD-^  
branch                                              分支，分支机构，分店 &_Gu'A({J  
brought forward                                (账户余额等的)承上年，承上期，承上页 9OM&&Ue<E  
budget                                              预算 I]N!cEr;@-  
building                                      建筑物；大楼 ` )1qq @  
business conditions                                  业务情况，经营情况 2!Pwg0%2  
business licence                               (企业等的)营业执照 7FP @ vng  
business relation                                业务关系 `b[@GGv  
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