[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 ^jMo?Zwy  
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审计词汇英汉对照 ky5gU[  
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ability to continue as a going concern               持续经营能力 t?j2Rw3f`I  
acceptability                                     可接受性，可接受程度 #pz{,  
acceptable level of detection risk                     检查风险的可接受水平 7f`x-iH!]7  
acceptance of engagement                       接受委托 .1C|J  
accepting the engagement for the first time              首次接受委托 k&>l#oH  
access to asset                                         对资产的接触 v^_<K4N`  
according to                                     根据，依据，依照 R(sa.Q \D4  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 QU{\ClW/?  
accounting                                        会计，会计学 MB,P#7|  
accounting advisory serve                        会计咨询服务 \w=7L-
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accounting firm                                 会计师事务所 > AV R3b  
accounting information                      会计信息，会计资料 'd@Vusq}2  
accounting period                             会计期间 7J%v""\1!  
accounting policies                                   会计政策 n!(g<"  
accounting professional bodies                 会计职业组织，会计职业团体 !%2aw0Yv  
accounting records                                   会计记录 y[!4M+jj  
accounting responsibility                           会计责任 "@[xo7T  
accounting service                             会计服务 Eh)VU_D  
accounting standards                                会计准则 7" wn024  
Accounting Standards for Business Enterprises       企业会计准则 /@bLc 1"  
accounting system                             会计系统 w5(GR AH  
accounting treatment                                会计处理 {l7@<xZ??M  
accuracy                                    准确性，精确性 IJnr^S8  
additional audit procedures                      追加审计程序  s!E-+Gw  
addressee                                         收件人，收信人 |KFWW  
Administration of State-owned Assets  (the～)     国有资产管理局 Px4zI9;cB  
administrative laws and regulations                 行政法规 aUy=D:\  
adverse impact                                 不利影响，负面影响 =c8U:\0  
adverse opinion                                反对意见 )LYj,do  
advisory group                                  咨询组，顾问组 /z4xq'<  
agency fee                                        代理费，代理费用 VM3H&$d(h  
aggregate                                          总计，合计为…… ku'%+svD  
alternation of document and record                 变造文件和记录 xUD$i?3z  
alternative audit procedures                      替代审计程序，备选审计程序 e-os0F  
amend                                              修改，修订 *X;g Y  
amortisation                                      摊销 CW=-@W7  
analytical capacity                             分析能力 >gr6H1  
analytical procedures                               分析性程序 vN7ihe[C  
annual financial statements                        年度会计报表，年度财务报表 ^~5tntb.  
appendix                                          附录，附表 =P
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applicable                                         适用的 HC8{);  
applicable laws and regulations                 适用的法规 lm&C!{K  
application systems                                  应用系统 #U&G$E`7  
apply consistently                              一贯地执行，一贯地实施 9_ Qm_  
appropriate                                       适当的，合适的； ,9#G/nF  
征用，挪用 ,U'Er#U  
appropriate authorization                          适当的授权 ii*Ty
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appropriateness of audit evidence                    审计证据的适当性 cuR|cUK  
approval                                    批准，核准 Te>7I  
assertion                                    (会计报表上的)认定；确认 P N_QK Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j86s[Dty  
asset                                                 资产，财产 m`
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asset restructuring                             资产重组 @/JGC%!  
assignment of duties                                 职责的划分 .@APxeU  
assistant                                     助理，助理人员 3MjMN%{P  
associated company                                 联属公司，联营公司 US7hKNm.  
association                                        联合，结合；协会，社团 (U`7[F  
assumption                                       假设，假定 !*|CIxk(  
at a given date                                         在某一特定时日 oUw-l_M]  
attestation                                         鉴证，公证 %1HW ) 7  
attestation service                             鉴证服务 ;lA
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audit adjustment                                审计调整 ~ilbW|s?=k  
audit areas                                        审计领域 HXdPKS4q  
audit conclusion                                审计结论 \lR~ !6:  
audit effectiveness                             审计效果 XpH[SRUx  
audit efficiency                                  审计效率 6XQ)Q)  
audit engagement letter                      审计业务约定书 /,0t,"&Aqa  
audit evidence                                          审计证据 @-b}iP<T  
audit fee                                    审计费 +nMgQOs  
audit files                                          审计档案 m2|0<P@k!  
audit findings                                     审计中发现的事项 .<42-IEc  
audit implementation stage                        审计实施阶段 fJE k
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audit mark                                        审计标识 EmY4>lr  
audit materiality                                 审计重要性 |x
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audit method                                     审计方法 il-&d]AP  
audit objective                                         审计目标，审计目的 Vn/6D[}Tu  
audit of financial statements                      会计报表审计，财务报表审计 ydns_Z  
audit opinion                                     审计意见 ,(`@ZFp$  
audit period                                      被审计期间，被审计年度 J*U(f{Q(  
audit plan                                          审计计划 V7[qf "  
audit planning                                    编制审计计划，制定审计计划，审计计划 C#I),LE|d{  
audit planning stage                                  审计计划阶段 D}"GrY5  
audit procedure                                审计程序 ~hvhT}lE  
audit programme                               审计程序表，具体审计计划 "W+4`A(/l  
audit report                                       审计报告 W: ?-d{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 uEi!P2zN  
audit report with a qualified opinion                 有保留意见的审计报告 %okEN!=  
audit report with an adverse opinion                否定意见的审计报告 0KDDAkR5R  
audit report with dual dates                      双重日期审计报告 s\jLIrG8  
audit reporting stage                                 审计报告阶段 4UL-j  
audit responsibility                                   审计责任 Pucf0 #  
audit results                                      审计结果 Ti)n(G9$  
audit risk                                          审计风险 f(_qcgXp  
audit sampling                                          审计抽样 -xcz+pHQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 =;{S>P!I(t  
audit strategies                                  审计策略 'QV4= h`  
audit summary                                         审计总结，审计小结 p~mB;pZ%;  
audit team                                         审计小组 gvU6p[D  
audit test                                    审计测试 V+Tj[: ok  
audit trail                                          审计轨迹 LTY.i3  
audit work                                        审计工作 d)G-K+&B  
audit working paper                                 审计工作底稿 b]Y,& 8}[+  
audited financial statement                        审计会计报表，已审计财务报表 iK#{#ebAoW  
Auditing Guidelines (the～)                      审计规范指南 -Qgfo|po  
auditing standards                             审计准则 ,f1wN{ P  
audit-oriented working paper                          (审计)业务类工作底稿 ;d WqMnV  
authorisation                                     授权 ;,A\bmC  
authorisation of transaction                       交易的授权 K7l{&2>?  
availability                                         可获得性 8zGzn%^  
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balance                                      余额；差额；平衡 9qW,I|G  
balance sheet                                    资产负债表 UF{2Gx  
bank                                                 银行 M)xK+f2_[  
bank account                                    银行账户，银行户头 PT4`1Oy}/1  
bank statement                                 银行对账单 vK{K#{  
barter transaction                              易货交易，以物换物交易 UB1/FM4
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basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 dg!sRm1iZ:  
book of account                               账目，账簿  A:!{+  
borrowing                                         借款，贷款，借债 E7<:>Uh  
branch                                              分支，分支机构，分店 wLO/2V}/  
brought forward                                (账户余额等的)承上年，承上期，承上页 "L)pH@)  
budget                                              预算 ?~K2&eo  
building                                      建筑物；大楼 B%pvk.`  
business conditions                                  业务情况，经营情况 |}}]&:w2  
business licence                               (企业等的)营业执照 ))F.|w  
business relation                                业务关系 5R Hs  
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