[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 R#a yN*  
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审计词汇英汉对照 'qRK6}"T  
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ability to continue as a going concern               持续经营能力 L4th 7#  
acceptability                                     可接受性，可接受程度 chjXsq#Q^  
acceptable level of detection risk                     检查风险的可接受水平 %vPs38Fks  
acceptance of engagement                       接受委托 p1B~:9y9X  
accepting the engagement for the first time              首次接受委托 L,Jl# S  
access to asset                                         对资产的接触 ~GL"s6C$`;  
according to                                     根据，依据，依照 PZn[Yb:  
account balance                                账户余额 <I.anIB:U  
account for                                       对……进行会计处理，核算；解释 V=";vRS8  
accounting                                        会计，会计学 :Mz$~o<  
accounting advisory serve                        会计咨询服务 #BQ7rF7CNE  
accounting firm                                 会计师事务所 v ?b9TE  
accounting information                      会计信息，会计资料 \I r&&%  
accounting period                             会计期间 b2OVg +3  
accounting policies                                   会计政策 L(tA~Z"k  
accounting professional bodies                 会计职业组织，会计职业团体 57/9i> @  
accounting records                                   会计记录 ,fS}cpV  
accounting responsibility                           会计责任 _akC^hT  
accounting service                             会计服务 e|:#Y^  
accounting standards                                会计准则 (yk^%  
Accounting Standards for Business Enterprises       企业会计准则 Yk',a$.S  
accounting system                             会计系统 !,}W |(P)  
accounting treatment                                会计处理 %-? :'F !1  
accuracy                                    准确性，精确性 +QNFu){G  
additional audit procedures                      追加审计程序 neW_mu;~Z  
addressee                                         收件人，收信人 .k5 TQt  
Administration of State-owned Assets  (the～)     国有资产管理局 MS{purD  
administrative laws and regulations                 行政法规 4&r+K`C0  
adverse impact                                 不利影响，负面影响 Kg0 Vbzvb  
adverse opinion                                反对意见 fm2,Mx6  
advisory group                                  咨询组，顾问组 >Lo 0,b$  
agency fee                                        代理费，代理费用 Q9X7-\n  
aggregate                                          总计，合计为…… 1 h(oty2p  
alternation of document and record                 变造文件和记录 &Mz3CC6  
alternative audit procedures                      替代审计程序，备选审计程序 8zew8I~s  
amend                                              修改，修订 VO ^[7Y  
amortisation                                      摊销 j?Ki<MD1  
analytical capacity                             分析能力 a`5ODW+  
analytical procedures                               分析性程序 x2B~1
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annual financial statements                        年度会计报表，年度财务报表 6 W/S?F~{  
appendix                                          附录，附表 uSSnr#i^j  
applicable                                         适用的  /1-  
applicable laws and regulations                 适用的法规 f(.@]eu X  
application systems                                  应用系统 \-kX-Tq  
apply consistently                              一贯地执行，一贯地实施 =w HU*mK  
appropriate                                       适当的，合适的； 0raVC=[  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 ?qr-t+  
approval                                    批准，核准 55xv+|k  
assertion                                    (会计报表上的)认定；确认 %V-\|cw   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eCB(!Y|  
asset                                                 资产，财产 G5W6P7-<X  
asset restructuring                             资产重组 Ojj:YLlY>  
assignment of duties                                 职责的划分 n*-t =DF  
assistant                                     助理，助理人员 b#0y-bR  
associated company                                 联属公司，联营公司 )'8DK$.  
association                                        联合，结合；协会，社团 "&/:"~r  
assumption                                       假设，假定 [.DSY[!8U  
at a given date                                         在某一特定时日 BcaMeb-Z  
attestation                                         鉴证，公证 }IvJIr  
attestation service                             鉴证服务 CC1\0$ /  
audit adjustment                                审计调整 *OU>s;"$  
audit areas                                        审计领域 65bLkR{0  
audit conclusion                                审计结论 <,qJ%kc  
audit effectiveness                             审计效果 gwk$|aT@  
audit efficiency                                  审计效率 Gv[W)+3f  
audit engagement letter                      审计业务约定书 A#~"G p  
audit evidence                                          审计证据 :+ksmyW  
audit fee                                    审计费 `j*&F8}  
audit files                                          审计档案 Ju$=Tn  
audit findings                                     审计中发现的事项  ^.Cfa  
audit implementation stage                        审计实施阶段 <>GWSW  
audit mark                                        审计标识 \&\_[y8U  
audit materiality                                 审计重要性 F/9]{H  
audit method                                     审计方法 {<~0nLyJS  
audit objective                                         审计目标，审计目的 0S@O]k)  
audit of financial statements                      会计报表审计，财务报表审计 ]T\K-;i  
audit opinion                                     审计意见 "pq#A*  
audit period                                      被审计期间，被审计年度 $
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audit plan                                          审计计划 :kSA^w8  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]bO{001y,  
audit planning stage                                  审计计划阶段 rP.qCl+J  
audit procedure                                审计程序 QC0^G,9.  
audit programme                               审计程序表，具体审计计划 LXj2gsURu%  
audit report                                       审计报告 s~Wjh7'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !cnunLc`  
audit report with a qualified opinion                 有保留意见的审计报告 I@P[}XS  
audit report with an adverse opinion                否定意见的审计报告 4s/4z@3a  
audit report with dual dates                      双重日期审计报告 DUf=\p6`f  
audit reporting stage                                 审计报告阶段 :T3I"  
audit responsibility                                   审计责任 R`ajll1  
audit results                                      审计结果 FH}n]T  
audit risk                                          审计风险 b)@%gS\F  
audit sampling                                          审计抽样 .>>@q!!s!  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~/1kCZB  
audit strategies                                  审计策略 j
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audit summary                                         审计总结，审计小结 .!0),KmkK  
audit team                                         审计小组 vC~];!^  
audit test                                    审计测试 kRNr`yfN  
audit trail                                          审计轨迹 Mt)~:V+
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audit work                                        审计工作 "|RP_v2  
audit working paper                                 审计工作底稿 =zXpeo&|m  
audited financial statement                        审计会计报表，已审计财务报表 FT73P0!8.  
Auditing Guidelines (the～)                      审计规范指南 9)l-5o:D  
auditing standards                             审计准则 zR h1  
audit-oriented working paper                          (审计)业务类工作底稿 AbUPJF"F  
authorisation                                     授权 d{&+xl^ll  
authorisation of transaction                       交易的授权 %)*!(%\S*3  
availability                                         可获得性 #C,M8~Q7  
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balance                                      余额；差额；平衡 $7gzu4f  
balance sheet                                    资产负债表 pI7\]e  
bank                                                 银行 %@q52ZQ  
bank account                                    银行账户，银行户头 I9N?zmH  
bank statement                                 银行对账单 s$6zA j!  
barter transaction                              易货交易，以物换物交易 1C+Y|p?K A  
basis of audit                                    审计依据  Y2vzK;  
basis of preparation                                (会计报表的)编制基础 ;RZ@t6^  
book of account                               账目，账簿 w[\*\'Vm0  
borrowing                                         借款，贷款，借债 6PT ,m  
branch                                              分支，分支机构，分店 [CBA Lj5  
brought forward                                (账户余额等的)承上年，承上期，承上页  Z_F:H@-&  
budget                                              预算 bO1J#bcZ  
building                                      建筑物；大楼 Z `O.JE  
business conditions                                  业务情况，经营情况 `,H\j?  
business licence                               (企业等的)营业执照 C
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business relation                                业务关系 VaQ>g*(I  
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