[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 :+QNN<  
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审计词汇英汉对照 X#0yOSR  
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ability to continue as a going concern               持续经营能力 P%yL{  
acceptability                                     可接受性，可接受程度  Z|UVH  
acceptable level of detection risk                     检查风险的可接受水平 #k>n5cR@0  
acceptance of engagement                       接受委托 ("}Hs[  
accepting the engagement for the first time              首次接受委托 RWM~7^JA  
access to asset                                         对资产的接触 xo @|;Z>&F  
according to                                     根据，依据，依照 `g(#~0R  
account balance                                账户余额 s8]%L4lvu  
account for                                       对……进行会计处理，核算；解释 DH_~,tK9  
accounting                                        会计，会计学 #WG;p(?:  
accounting advisory serve                        会计咨询服务 @%u}|iF|  
accounting firm                                 会计师事务所 \,p?pL<'  
accounting information                      会计信息，会计资料 [D+PDR  
accounting period                             会计期间 e'G3\h}#  
accounting policies                                   会计政策 5Y`4%*$  
accounting professional bodies                 会计职业组织，会计职业团体 }lPWA/  
accounting records                                   会计记录 F+R1}5-3cl  
accounting responsibility                           会计责任 &e).l<B  
accounting service                             会计服务 hB\BFVUSn/  
accounting standards                                会计准则 >zJkG9a  
Accounting Standards for Business Enterprises       企业会计准则 =M@)qy  
accounting system                             会计系统 Dn#5H{D-d  
accounting treatment                                会计处理 ^qC.bv]&  
accuracy                                    准确性，精确性 Dqwd= $2%  
additional audit procedures                      追加审计程序 ]!P6Z?  
addressee                                         收件人，收信人 W
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Administration of State-owned Assets  (the～)     国有资产管理局 oui0:V
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administrative laws and regulations                 行政法规 (?XIhpd  
adverse impact                                 不利影响，负面影响 Ux" ^3D  
adverse opinion                                反对意见 =w_T{V  
advisory group                                  咨询组，顾问组 (qc<'$o  
agency fee                                        代理费，代理费用 JDnW
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aggregate                                          总计，合计为…… Lnn^j#n  
alternation of document and record                 变造文件和记录 {#z 47Rz  
alternative audit procedures                      替代审计程序，备选审计程序 5gx;Bp^_  
amend                                              修改，修订 Qqb%^}Xx'u  
amortisation                                      摊销 IWN18
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analytical capacity                             分析能力 $E:z*~?  
analytical procedures                               分析性程序 Eqny'44  
annual financial statements                        年度会计报表，年度财务报表 {t0!N]'  
appendix                                          附录，附表 l&] %APL  
applicable                                         适用的 Y@ ;/Sf$Q  
applicable laws and regulations                 适用的法规 HH
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application systems                                  应用系统 5c%Fb:BW=  
apply consistently                              一贯地执行，一贯地实施 d@Bd*iI<  
appropriate                                       适当的，合适的； FRPd fo37  
征用，挪用 Td^62D;  
appropriate authorization                          适当的授权 @{<^rLt  
appropriateness of audit evidence                    审计证据的适当性 qIzv|Nte  
approval                                    批准，核准 w[QC  
assertion                                    (会计报表上的)认定；确认 7X$pgNRx/a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $V<fJpA  
asset                                                 资产，财产 OaN"6Ge#  
asset restructuring                             资产重组 V*%><r  
assignment of duties                                 职责的划分 UY.o,I>s  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 \Z~@/OVc
  
association                                        联合，结合；协会，社团 /k\)q  
assumption                                       假设，假定 W Kd:O
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at a given date                                         在某一特定时日 rO1N@kd/  
attestation                                         鉴证，公证 Iz#jR2:yn  
attestation service                             鉴证服务 ]wbV 1Y"
 
audit adjustment                                审计调整 Jl6biJx  
audit areas                                        审计领域 
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audit conclusion                                审计结论 E`wq`g`H<  
audit effectiveness                             审计效果 +H? XqSC  
audit efficiency                                  审计效率 Y{4 nBu  
audit engagement letter                      审计业务约定书 6k37RpgH  
audit evidence                                          审计证据 eVbT<9k  
audit fee                                    审计费 KAr5>^<zw  
audit files                                          审计档案 V3 ~&R:Z9e  
audit findings                                     审计中发现的事项 cft@sY  
audit implementation stage                        审计实施阶段 jR3
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audit mark                                        审计标识 <\ ".6=E#W  
audit materiality                                 审计重要性 _w5c-\-PUM  
audit method                                     审计方法 hx~rq`{  
audit objective                                         审计目标，审计目的 >v/%R~BuX  
audit of financial statements                      会计报表审计，财务报表审计 %wJ>V-\e  
audit opinion                                     审计意见 \:Hh'-77q  
audit period                                      被审计期间，被审计年度 m{yq.H[X  
audit plan                                          审计计划 S*ie$
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audit planning                                    编制审计计划，制定审计计划，审计计划 E.x<J.[Y  
audit planning stage                                  审计计划阶段 QT"o"B  
audit procedure                                审计程序 '?mky,:HT  
audit programme                               审计程序表，具体审计计划 Djp;\.$(  
audit report                                       审计报告 V
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 [XA:pj;rg'  
audit report with a qualified opinion                 有保留意见的审计报告 5S7ATr(*  
audit report with an adverse opinion                否定意见的审计报告 J>0RN/38o  
audit report with dual dates                      双重日期审计报告 1=jwJv.^/  
audit reporting stage                                 审计报告阶段 '^:q|h  
audit responsibility                                   审计责任 XE:bYzH  
audit results                                      审计结果 55Ye7P-d  
audit risk                                          审计风险 MnW"ksH  
audit sampling                                          审计抽样 +L=a\8Ep  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,Mn?h\  
audit strategies                                  审计策略 1W>0  
audit summary                                         审计总结，审计小结 |f[:mO
  
audit team                                         审计小组 l ]5!$N*  
audit test                                    审计测试 S^SF!k=  
audit trail                                          审计轨迹 }pT>dbZ
  
audit work                                        审计工作 XiyL563gh  
audit working paper                                 审计工作底稿 T FK#ign  
audited financial statement                        审计会计报表，已审计财务报表 #\O?|bN'q  
Auditing Guidelines (the～)                      审计规范指南 |OBZSk1jp  
auditing standards                             审计准则 <TEDs4 C  
audit-oriented working paper                          (审计)业务类工作底稿 3hR3)(+1  
authorisation                                     授权 3T
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authorisation of transaction                       交易的授权 O6\t_.  
availability                                         可获得性 e[.JS6  
B q{Gf@  
balance                                      余额；差额；平衡 n!?u/ [@  
balance sheet                                    资产负债表 SKSI\]Cc  
bank                                                 银行 EvDg{M}  
bank account                                    银行账户，银行户头 t&(\A,ch %  
bank statement                                 银行对账单 %uy?@e  
barter transaction                              易货交易，以物换物交易 :
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basis of audit                                    审计依据 NKu*kL}W=  
basis of preparation                                (会计报表的)编制基础 @9h6D<?  
book of account                               账目，账簿 {mB &xz:b  
borrowing                                         借款，贷款，借债 &jF[f4:7  
branch                                              分支，分支机构，分店 ' "o2;J)7  
brought forward                                (账户余额等的)承上年，承上期，承上页 iaQ3mk#  
budget                                              预算 |\h<!xR  
building                                      建筑物；大楼 22v= A6 =  
business conditions                                  业务情况，经营情况 W&9X <c*  
business licence                               (企业等的)营业执照 MZ<BCRB  
business relation                                业务关系 f:/"OCig  
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