[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 6\ g-KO  
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审计词汇英汉对照 X(nbfh?n  
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A ~wmc5L/!?  
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ability to continue as a going concern               持续经营能力 4viP lO  
acceptability                                     可接受性，可接受程度 [;3` Aw  
acceptable level of detection risk                     检查风险的可接受水平 zWYm*c"n\  
acceptance of engagement                       接受委托 <<}t&qE%2%  
accepting the engagement for the first time              首次接受委托 Gj^JpG  
access to asset                                         对资产的接触 J0@<6~V6o  
according to                                     根据，依据，依照 al<[iZ  
account balance                                账户余额 iq_y80g`8h  
account for                                       对……进行会计处理，核算；解释 m%Ah]x;  
accounting                                        会计，会计学 #jAlmxN  
accounting advisory serve                        会计咨询服务 9~8 A>  
accounting firm                                 会计师事务所 /g}2QmvH  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 ^sz4-+>  
accounting policies                                   会计政策 #p@8m_g  
accounting professional bodies                 会计职业组织，会计职业团体 "L'
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accounting records                                   会计记录 ))Ws{  
accounting responsibility                           会计责任 k*)O]M<,  
accounting service                             会计服务 /XtpGk_1)  
accounting standards                                会计准则 PMER~}^  
Accounting Standards for Business Enterprises       企业会计准则 34ij5bko_)  
accounting system                             会计系统 DK8eFyG^2  
accounting treatment                                会计处理 d4OWnPHv&}  
accuracy                                    准确性，精确性 K?[*9Q'\  
additional audit procedures                      追加审计程序 R[Y]B$XO  
addressee                                         收件人，收信人 aChyl ;#E  
Administration of State-owned Assets  (the～)     国有资产管理局 am
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administrative laws and regulations                 行政法规 jb~2f2vUa  
adverse impact                                 不利影响，负面影响 ~^#F5w"  
adverse opinion                                反对意见 d~B]s  
advisory group                                  咨询组，顾问组 DA'A-C2  
agency fee                                        代理费，代理费用 Jj=0{(X  
aggregate                                          总计，合计为…… |DAe2RK  
alternation of document and record                 变造文件和记录 KUs\7Sb  
alternative audit procedures                      替代审计程序，备选审计程序 {k.Dy92  
amend                                              修改，修订 . C_\xb  
amortisation                                      摊销 *~b3FLzq  
analytical capacity                             分析能力  ,})x1y  
analytical procedures                               分析性程序 Z|&Y1k-h  
annual financial statements                        年度会计报表，年度财务报表 t Dx!m~[  
appendix                                          附录，附表 $6\-8zNk  
applicable                                         适用的 LwDm(gG  
applicable laws and regulations                 适用的法规 N<bNJD}  
application systems                                  应用系统 E[N5vG<  
apply consistently                              一贯地执行，一贯地实施 =Kdd+g!  
appropriate                                       适当的，合适的； ]^9B%t s9  
征用，挪用
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appropriate authorization                          适当的授权 #P:o  
appropriateness of audit evidence                    审计证据的适当性 0@;kD]Z  
approval                                    批准，核准 %si5cc?  
assertion                                    (会计报表上的)认定；确认 n^O Wz4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uM3F[p%V^  
asset                                                 资产，财产  xi5/Wc6  
asset restructuring                             资产重组 6n9;t\'Gt  
assignment of duties                                 职责的划分 }2qmL$  
assistant                                     助理，助理人员 X ?p_O2#k  
associated company                                 联属公司，联营公司 Of|e]GR  
association                                        联合，结合；协会，社团 s':fv[%  
assumption                                       假设，假定 XI6LPA0%  
at a given date                                         在某一特定时日 @bu5{b+8  
attestation                                         鉴证，公证 B-63IN  
attestation service                             鉴证服务 n7UZ&ab  
audit adjustment                                审计调整 $.Fti-5  
audit areas                                        审计领域 /+pPcK  
audit conclusion                                审计结论 { bjK (|  
audit effectiveness                             审计效果 ,>-Q #  
audit efficiency                                  审计效率 YL c 2:9  
audit engagement letter                      审计业务约定书 rTJv>Jjld  
audit evidence                                          审计证据 4{2)ZI#  
audit fee                                    审计费 &=SP"@D  
audit files                                          审计档案 w3j51v` 0'  
audit findings                                     审计中发现的事项 JDO5eEwj  
audit implementation stage                        审计实施阶段 J7.}2  
audit mark                                        审计标识 BaSNr6 YW  
audit materiality                                 审计重要性 .BLF7> M1  
audit method                                     审计方法 f@roRn8p?  
audit objective                                         审计目标，审计目的 xW84g08_,  
audit of financial statements                      会计报表审计，财务报表审计 >p atv  
audit opinion                                     审计意见 .;gK*`G2W)  
audit period                                      被审计期间，被审计年度 z?~W]PWiZ  
audit plan                                          审计计划 0(9]m)e  
audit planning                                    编制审计计划，制定审计计划，审计计划 S30@|@fTz  
audit planning stage                                  审计计划阶段 F">>,Oc)U"  
audit procedure                                审计程序 cE x$cZRMI  
audit programme                               审计程序表，具体审计计划 *|c*/7]<  
audit report                                       审计报告 F
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 )3i}(h0  
audit report with a qualified opinion                 有保留意见的审计报告 5H_%inWM  
audit report with an adverse opinion                否定意见的审计报告 2i);2>HLG  
audit report with dual dates                      双重日期审计报告 =m@5$  
audit reporting stage                                 审计报告阶段 Q>gU(  
audit responsibility                                   审计责任 \Yv<TzJ9  
audit results                                      审计结果 hv xvwV1  
audit risk                                          审计风险 13s0uyYU<m  
audit sampling                                          审计抽样 wEK@B&DV  
audit sampling techniques                         审计抽样方法，审计抽样技术 .ON+ ( #n  
audit strategies                                  审计策略 ailj
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audit summary                                         审计总结，审计小结 am
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audit team                                         审计小组 V'h O  
audit test                                    审计测试 f[)_=T+  
audit trail                                          审计轨迹 tMaJ; 4  
audit work                                        审计工作 _`!@  
audit working paper                                 审计工作底稿 <DS+"#  
audited financial statement                        审计会计报表，已审计财务报表 CL(,Q8yG  
Auditing Guidelines (the～)                      审计规范指南 #&\hgsw/T  
auditing standards                             审计准则 uNLB3Rd
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audit-oriented working paper                          (审计)业务类工作底稿 LkFXUt?  
authorisation                                     授权 0D1yG(ck  
authorisation of transaction                       交易的授权 DI=Nqa)r  
availability                                         可获得性 }z&P^p)R  
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balance                                      余额；差额；平衡 G+=6]0HT  
balance sheet                                    资产负债表 fM]McZ9)D  
bank                                                 银行 Y^gK^?K  
bank account                                    银行账户，银行户头 =+gp~RR,  
bank statement                                 银行对账单  ?MhRdY  
barter transaction                              易货交易，以物换物交易 to Ei4u)m  
basis of audit                                    审计依据 u!2.[CV  
basis of preparation                                (会计报表的)编制基础 J WG7QH  
book of account                               账目，账簿 ?r@euZ&  
borrowing                                         借款，贷款，借债 _C?<re3*  
branch                                              分支，分支机构，分店 tkdhT8_  
brought forward                                (账户余额等的)承上年，承上期，承上页 z;x`dOP  
budget                                              预算 ZNPzQ:I@  
building                                      建筑物；大楼 {+[~;ISL  
business conditions                                  业务情况，经营情况 =$5[uI2  
business licence                               (企业等的)营业执照 w <]7:/  
business relation                                业务关系 *qg9~/  
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