[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 wB%N}bi!  
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审计词汇英汉对照 U?/C>g%/PI  
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ability to continue as a going concern               持续经营能力 A4Sb(X|j  
acceptability                                     可接受性，可接受程度 jq_E{Dq1  
acceptable level of detection risk                     检查风险的可接受水平 7gxC xfL$  
acceptance of engagement                       接受委托 +0DPhc  
accepting the engagement for the first time              首次接受委托 ,2>nr goM  
access to asset                                         对资产的接触 n=_jmR1  
according to                                     根据，依据，依照 yUY* l@v]  
account balance                                账户余额 `PH]_]:%  
account for                                       对……进行会计处理，核算；解释 D2N<a=#  
accounting                                        会计，会计学 {)K
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accounting advisory serve                        会计咨询服务 jVdRy{MH  
accounting firm                                 会计师事务所 rP %B#%;S"  
accounting information                      会计信息，会计资料 Tup2 ;\y  
accounting period                             会计期间 BK*Bw,KQ<  
accounting policies                                   会计政策 <&4 7W  
accounting professional bodies                 会计职业组织，会计职业团体 I_"KhBM  
accounting records                                   会计记录  X<p'&  
accounting responsibility                           会计责任 J>w3>8!>7  
accounting service                             会计服务 ))NiX^)8^  
accounting standards                                会计准则 QJ%[6S  
Accounting Standards for Business Enterprises       企业会计准则 a]]>(Txc  
accounting system                             会计系统 1ZZ}ojq  
accounting treatment                                会计处理 i!KZg74V  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 D^-6=@<3KD  
addressee                                         收件人，收信人 Ew,1*WK!  
Administration of State-owned Assets  (the～)     国有资产管理局 *h
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administrative laws and regulations                 行政法规 ?yN g5z  
adverse impact                                 不利影响，负面影响 nm}wdel"  
adverse opinion                                反对意见 SI"y&[iw  
advisory group                                  咨询组，顾问组 }eLnTi{  
agency fee                                        代理费，代理费用 hO?RsYJ.F  
aggregate                                          总计，合计为…… #Y>os3]  
alternation of document and record                 变造文件和记录 v{2euOFE  
alternative audit procedures                      替代审计程序，备选审计程序 .5AyB9a%&  
amend                                              修改，修订 %pd-{KR  
amortisation                                      摊销 lk(. zYaaN  
analytical capacity                             分析能力 ud`!X#e~  
analytical procedures                               分析性程序 {3H)c
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annual financial statements                        年度会计报表，年度财务报表 UB9n7L(@c  
appendix                                          附录，附表 =k0qj_  
applicable                                         适用的 n97pxD_74  
applicable laws and regulations                 适用的法规 ?7k%4~H t  
application systems                                  应用系统 rEfo)jod  
apply consistently                              一贯地执行，一贯地实施 bf*VY&S-T  
appropriate                                       适当的，合适的； 7#pu(:T$  
征用，挪用 i*l-w4D^U  
appropriate authorization                          适当的授权 ^hyY,X  
appropriateness of audit evidence                    审计证据的适当性 -1z<,IN+  
approval                                    批准，核准 :*<U
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assertion                                    (会计报表上的)认定；确认 [$iKx6\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %HWebZ-yY  
asset                                                 资产，财产 Bsc&#  
asset restructuring                             资产重组 9]]isE8r  
assignment of duties                                 职责的划分 lKT<aYX  
assistant                                     助理，助理人员 [+8in\T i  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 -:]-g:;/  
assumption                                       假设，假定 YEiQ`sYKG  
at a given date                                         在某一特定时日 }j\_XaB  
attestation                                         鉴证，公证 }#D+}Mo!,  
attestation service                             鉴证服务 kuI%0)iZn  
audit adjustment                                审计调整 93]67PL#
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audit areas                                        审计领域 :d{-"RAG"  
audit conclusion                                审计结论 lXnzomU  
audit effectiveness                             审计效果 ")xd 'V  
audit efficiency                                  审计效率 ^V;h>X|  
audit engagement letter                      审计业务约定书 e{ RhMjX<D  
audit evidence                                          审计证据 GFX$vn-/F  
audit fee                                    审计费 \.l8]LH  
audit files                                          审计档案 M[1!#Q><!  
audit findings                                     审计中发现的事项 ):5M +  
audit implementation stage                        审计实施阶段 r&0IhE  
audit mark                                        审计标识 YQ _]Jv k  
audit materiality                                 审计重要性 @SX- =Nr  
audit method                                     审计方法 yZc_PC`  
audit objective                                         审计目标，审计目的 #fQ}8UxU,  
audit of financial statements                      会计报表审计，财务报表审计 58>C,+  
audit opinion                                     审计意见 8?z7!k]  
audit period                                      被审计期间，被审计年度 zxhE9 [`*e  
audit plan                                          审计计划 <>?7veN92  
audit planning                                    编制审计计划，制定审计计划，审计计划 s-lNpOi  
audit planning stage                                  审计计划阶段 \ :Vm7Zg  
audit procedure                                审计程序 d:&=|k
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audit programme                               审计程序表，具体审计计划 U5!~@XjG>  
audit report                                       审计报告 ^0T DaZDLp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j.:I{!R#  
audit report with a qualified opinion                 有保留意见的审计报告 q!!gn1PT(T  
audit report with an adverse opinion                否定意见的审计报告 WMk;-,S!)  
audit report with dual dates                      双重日期审计报告 Gw@]w;
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audit reporting stage                                 审计报告阶段 tmVGJ+gz  
audit responsibility                                   审计责任 b2vCr F;  
audit results                                      审计结果 FA7q pc  
audit risk                                          审计风险 6(=>!+xpRr  
audit sampling                                          审计抽样 hgPzx@  
audit sampling techniques                         审计抽样方法，审计抽样技术 :SJxG&Pm=~  
audit strategies                                  审计策略 =+ vl+h  
audit summary                                         审计总结，审计小结 !U[/P6 +0  
audit team                                         审计小组 W^8MsdM  
audit test                                    审计测试 Uz$.sa  
audit trail                                          审计轨迹 )0UXTyw^  
audit work                                        审计工作 nA4PY]  
audit working paper                                 审计工作底稿 {,Z-GJ  
audited financial statement                        审计会计报表，已审计财务报表 ;'i>^zX`  
Auditing Guidelines (the～)                      审计规范指南 +rN&@}Jt.  
auditing standards                             审计准则 <4%cKW0  
audit-oriented working paper                          (审计)业务类工作底稿 K|V<e[X[V  
authorisation                                     授权 `E:&a]ul  
authorisation of transaction                       交易的授权 J*nWCL  
availability                                         可获得性 dh0nB  
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balance                                      余额；差额；平衡 h*B7UzCg  
balance sheet                                    资产负债表 9ymx;  
bank                                                 银行 >p?Vv0*  
bank account                                    银行账户，银行户头 zkb[u
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bank statement                                 银行对账单 1a@b-V2 d&  
barter transaction                              易货交易，以物换物交易 1G`zwfmh~  
basis of audit                                    审计依据 `:#IZ  
basis of preparation                                (会计报表的)编制基础 S!6 ? b5  
book of account                               账目，账簿 2Y1y;hCK  
borrowing                                         借款，贷款，借债 ~pWV[oUD  
branch                                              分支，分支机构，分店 c5- 56Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 LCMZw6p  
budget                                              预算 /Dj-@7.C/  
building                                      建筑物；大楼 c\DMeYrg  
business conditions                                  业务情况，经营情况 @wPyXl  
business licence                               (企业等的)营业执照 F9Co m}  
business relation                                业务关系 H63?Erh>a  
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