[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 *2>&"B09`  
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审计词汇英汉对照 bI7Vwyz  
   

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ability to continue as a going concern               持续经营能力 %vn"{3y>rF  
acceptability                                     可接受性，可接受程度 6fE7W>la  
acceptable level of detection risk                     检查风险的可接受水平 Di,^%  
acceptance of engagement                       接受委托 6IN e@  
accepting the engagement for the first time              首次接受委托 hIYNhZv  
access to asset                                         对资产的接触 y;m|  
according to                                     根据，依据，依照 "=HA Y  
account balance                                账户余额 <VMGTBVQ  
account for                                       对……进行会计处理，核算；解释 1SQ3-WUs  
accounting                                        会计，会计学 1sy[@Q2b  
accounting advisory serve                        会计咨询服务 nSDMOyj+  
accounting firm                                 会计师事务所 H`XUJh  
accounting information                      会计信息，会计资料 VD;01"#'  
accounting period                             会计期间 ozyX$tp  
accounting policies                                   会计政策 (U DnsF  
accounting professional bodies                 会计职业组织，会计职业团体 Y Vt% 0  
accounting records                                   会计记录 rK8lBy:<  
accounting responsibility                           会计责任 nmee 'oEw  
accounting service                             会计服务 x /(^7#u,  
accounting standards                                会计准则 Y,qI@n<  
Accounting Standards for Business Enterprises       企业会计准则 j7Yu>cr  
accounting system                             会计系统 f=+
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accounting treatment                                会计处理 '0;l]/i.  
accuracy                                    准确性，精确性 gi3F` m  
additional audit procedures                      追加审计程序 rET\n(AJ  
addressee                                         收件人，收信人 aL\PGdgO  
Administration of State-owned Assets  (the～)     国有资产管理局 L8@f-Kk  
administrative laws and regulations                 行政法规 z#9aP&8Q  
adverse impact                                 不利影响，负面影响 (q/e1L-S  
adverse opinion                                反对意见 ~p6 V,Q  
advisory group                                  咨询组，顾问组 1;bh^WMJ  
agency fee                                        代理费，代理费用 ;DQ ZT  
aggregate                                          总计，合计为…… `{@8Vsmy:  
alternation of document and record                 变造文件和记录 7uqzm  
alternative audit procedures                      替代审计程序，备选审计程序 B&M%I:i  
amend                                              修改，修订 1 &jc/*Z"  
amortisation                                      摊销 +uF>2b6'  
analytical capacity                             分析能力 f#>,1,S  
analytical procedures                               分析性程序 (!u~ CZ;  
annual financial statements                        年度会计报表，年度财务报表 YR\faVk  
appendix                                          附录，附表 olB.*#gA  
applicable                                         适用的 +%z>H"J.  
applicable laws and regulations                 适用的法规 G{~J|{t\yz  
application systems                                  应用系统 |w~nVRb  
apply consistently                              一贯地执行，一贯地实施 /obfw^  
appropriate                                       适当的，合适的； wq`s-qZu  
征用，挪用 fivw~z|[@  
appropriate authorization                          适当的授权 Bpo4?nCl}  
appropriateness of audit evidence                    审计证据的适当性 V;VHv=9`o  
approval                                    批准，核准 - a}Dp~j  
assertion                                    (会计报表上的)认定；确认 k!
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dw>C@c#"  
asset                                                 资产，财产 BGZ#wru  
asset restructuring                             资产重组 h%na>G  
assignment of duties                                 职责的划分 W\$`w  
assistant                                     助理，助理人员 FW;?s+Uyx  
associated company                                 联属公司，联营公司 #b}Z`u?@  
association                                        联合，结合；协会，社团 ,$L4dF3  
assumption                                       假设，假定 s*KhF'fN  
at a given date                                         在某一特定时日 kOrZv,qFG[  
attestation                                         鉴证，公证 _#E 0g'3  
attestation service                             鉴证服务 F@7jx:tI  
audit adjustment                                审计调整 #6aW9GO  
audit areas                                        审计领域 23eX;gL  
audit conclusion                                审计结论 %bn jgy  
audit effectiveness                             审计效果 PCee<W_%YE  
audit efficiency                                  审计效率 dh\'<|\K  
audit engagement letter                      审计业务约定书 fSj5ZsO  
audit evidence                                          审计证据 Pl06:g2I  
audit fee                                    审计费 8}x:`vDK  
audit files                                          审计档案 e`_ LEv  
audit findings                                     审计中发现的事项 ;W )Y OT  
audit implementation stage                        审计实施阶段 <]t%8GB2V  
audit mark                                        审计标识 QD&`^(X1p  
audit materiality                                 审计重要性 ~8Fk(E_  
audit method                                     审计方法 =!A_^;NQf  
audit objective                                         审计目标，审计目的 A1$T
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audit of financial statements                      会计报表审计，财务报表审计 vkV0
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audit opinion                                     审计意见 '?' l;#^i<  
audit period                                      被审计期间，被审计年度 :K,i\  
audit plan                                          审计计划 cGzPI+F  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,.8KN<A2]'  
audit planning stage                                  审计计划阶段 K:[F%e  
audit procedure                                审计程序 oG?Xk%7&\  
audit programme                               审计程序表，具体审计计划 q'F+OQb1  
audit report                                       审计报告 Ms#M+[a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SYJD?&C;  
audit report with a qualified opinion                 有保留意见的审计报告 m4Qh%}9%  
audit report with an adverse opinion                否定意见的审计报告 K&]G3W%V  
audit report with dual dates                      双重日期审计报告 R$<&ie6UQ  
audit reporting stage                                 审计报告阶段 9d659iC  
audit responsibility                                   审计责任 1W LXM^4  
audit results                                      审计结果 (*'f+R`$  
audit risk                                          审计风险 K#d`Hyx  
audit sampling                                          审计抽样 O"9\
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audit sampling techniques                         审计抽样方法，审计抽样技术 .f2bNnB~pP  
audit strategies                                  审计策略 s?}e^/"v  
audit summary                                         审计总结，审计小结 (NU NHxi5B  
audit team                                         审计小组 R4cM%l_#W  
audit test                                    审计测试 bl;1i@Z*M  
audit trail                                          审计轨迹 ^A/k)x6  
audit work                                        审计工作 `p-cSxR_  
audit working paper                                 审计工作底稿 *u[BP@vE  
audited financial statement                        审计会计报表，已审计财务报表 OX!tsARC@  
Auditing Guidelines (the～)                      审计规范指南 D2eckLT  
auditing standards                             审计准则 xGg )Y#  
audit-oriented working paper                          (审计)业务类工作底稿 - %h.t+=U  
authorisation                                     授权 j{A y\n(  
authorisation of transaction                       交易的授权 $k% 2J9O  
availability                                         可获得性 P l]O\vh  
B ^"2 J]&x`G  
balance                                      余额；差额；平衡 ASySiHz  
balance sheet                                    资产负债表 hx%v+/  
bank                                                 银行 D=Gtq6jd  
bank account                                    银行账户，银行户头 WX?IYQ+  
bank statement                                 银行对账单 f}f9@>.  
barter transaction                              易货交易，以物换物交易 #OD/$f_  
basis of audit                                    审计依据 xsbE TP?  
basis of preparation                                (会计报表的)编制基础 a~}OZ&PG  
book of account                               账目，账簿 IfAZn_  
borrowing                                         借款，贷款，借债 kJsN|
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branch                                              分支，分支机构，分店 ;:g@zAV  
brought forward                                (账户余额等的)承上年，承上期，承上页 vJ[^K  
budget                                              预算 pJ"qu,w  
building                                      建筑物；大楼 ]72`};  
business conditions                                  业务情况，经营情况 J @1!Oq>  
business licence                               (企业等的)营业执照 .}TZxla0Zr  
business relation                                业务关系 <uw9DU7G  
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