[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 d~%Rnic6*  
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审计词汇英汉对照 $!lxVZ>  
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ability to continue as a going concern               持续经营能力 )vzT\dQ|  
acceptability                                     可接受性，可接受程度 /@e\I0P^  
acceptable level of detection risk                     检查风险的可接受水平 >[U$n.  
acceptance of engagement                       接受委托 yE>DQ *  
accepting the engagement for the first time              首次接受委托 5E8PbV-l  
access to asset                                         对资产的接触 eS|p3jk;  
according to                                     根据，依据，依照 u@Lu.t!],  
account balance                                账户余额 .X9^A,9  
account for                                       对……进行会计处理，核算；解释 L2%P  
accounting                                        会计，会计学 x&wUPo{  
accounting advisory serve                        会计咨询服务 @ck2j3J/  
accounting firm                                 会计师事务所 IA'AA|v  
accounting information                      会计信息，会计资料 ^4:= b  
accounting period                             会计期间 k:.c(_2M  
accounting policies                                   会计政策 `P~RG.HO  
accounting professional bodies                 会计职业组织，会计职业团体 ?a}~yz#B(  
accounting records                                   会计记录 # L R[6l  
accounting responsibility                           会计责任 A{vG@Pwc:  
accounting service                             会计服务 z?^p(UH  
accounting standards                                会计准则 @lI/g  
Accounting Standards for Business Enterprises       企业会计准则 9S^-qQH3}  
accounting system                             会计系统 t30V_`eQ  
accounting treatment                                会计处理 ) AIZE?oX  
accuracy                                    准确性，精确性 |r%P.f:y{X  
additional audit procedures                      追加审计程序 ~jaGf  
addressee                                         收件人，收信人 (;h\)B!o  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 vL7}0n>tz  
adverse impact                                 不利影响，负面影响 5P4>xv[  
adverse opinion                                反对意见 &nYmVwi?"Q  
advisory group                                  咨询组，顾问组 &w
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agency fee                                        代理费，代理费用 0IK']C  
aggregate                                          总计，合计为…… i F Ab"VA  
alternation of document and record                 变造文件和记录 |(fWT}tg  
alternative audit procedures                      替代审计程序，备选审计程序 h)rHf
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amend                                              修改，修订 WJ@,f%=<~  
amortisation                                      摊销 9}-,dgAB  
analytical capacity                             分析能力 <fxYTd<#D[  
analytical procedures                               分析性程序 (\T?p9  
annual financial statements                        年度会计报表，年度财务报表 dxA=gL2  
appendix                                          附录，附表 >jc No3S  
applicable                                         适用的 nC w1H kW  
applicable laws and regulations                 适用的法规 8c#*T%Vf  
application systems                                  应用系统 n| %
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apply consistently                              一贯地执行，一贯地实施 [T|~Kh%#  
appropriate                                       适当的，合适的； R[z6 c)  
征用，挪用 Jad'8}0J  
appropriate authorization                          适当的授权 *\>7@r[%5  
appropriateness of audit evidence                    审计证据的适当性 A -<qr6q  
approval                                    批准，核准 vgV0a{u"  
assertion                                    (会计报表上的)认定；确认 I4$a#;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 SE\`JGA[  
asset                                                 资产，财产 E5rNC/Ul$$  
asset restructuring                             资产重组 G100L}d"N  
assignment of duties                                 职责的划分 !tVV +vT#  
assistant                                     助理，助理人员 hOV+}P6  
associated company                                 联属公司，联营公司 .R1)i-^  
association                                        联合，结合；协会，社团 zr
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assumption                                       假设，假定 gaJS6*P#  
at a given date                                         在某一特定时日 +XQ6KG&  
attestation                                         鉴证，公证 -Fb/GZt|  
attestation service                             鉴证服务 X,p&S^  
audit adjustment                                审计调整 kmf4ax h1  
audit areas                                        审计领域 g+f{I'j  
audit conclusion                                审计结论 cNHNh[ C  
audit effectiveness                             审计效果 :Q%&:[2  
audit efficiency                                  审计效率 umi#Se3&  
audit engagement letter                      审计业务约定书 X(8]9  
audit evidence                                          审计证据 I++!F,pB  
audit fee                                    审计费 d;>:<{z@CD  
audit files                                          审计档案 ?p5Eo{B  
audit findings                                     审计中发现的事项 .w0?   
audit implementation stage                        审计实施阶段 ZnQnv@{8l  
audit mark                                        审计标识 P<bA~%<7"[  
audit materiality                                 审计重要性 Yz,*
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audit method                                     审计方法 YpiSH(70`  
audit objective                                         审计目标，审计目的 !nu#r$K(  
audit of financial statements                      会计报表审计，财务报表审计 LNj|t)Ov  
audit opinion                                     审计意见 2 `#|;x^<  
audit period                                      被审计期间，被审计年度 $T1c{T6n}  
audit plan                                          审计计划 1$c*/Tc:E  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y.-i;Mmu  
audit planning stage                                  审计计划阶段 k07O.9>  
audit procedure                                审计程序 S"lcePN  
audit programme                               审计程序表，具体审计计划 cewQQ&  
audit report                                       审计报告 5ewQjwW0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <)M?qkjb  
audit report with a qualified opinion                 有保留意见的审计报告 LnBkd:>}  
audit report with an adverse opinion                否定意见的审计报告 f1JvP\I0Q  
audit report with dual dates                      双重日期审计报告 j@9A!5<CCk  
audit reporting stage                                 审计报告阶段 *?c~7ru  
audit responsibility                                   审计责任 U\51j  
audit results                                      审计结果 ?L_#AdK  
audit risk                                          审计风险 pPh$Jvo]  
audit sampling                                          审计抽样 &We'omq  
audit sampling techniques                         审计抽样方法，审计抽样技术 \A':}
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audit strategies                                  审计策略 m'%F,c)  
audit summary                                         审计总结，审计小结 *rA!`e*  
audit team                                         审计小组 2(UT;PSI  
audit test                                    审计测试 %F03cI,  
audit trail                                          审计轨迹 D@mDhhK_  
audit work                                        审计工作 Nz2}M
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audit working paper                                 审计工作底稿 L-Z1Xs  
audited financial statement                        审计会计报表，已审计财务报表 ~,ac{%8x  
Auditing Guidelines (the～)                      审计规范指南 KBX dr52"  
auditing standards                             审计准则 JBuorc  
audit-oriented working paper                          (审计)业务类工作底稿 >b/Yg:t  
authorisation                                     授权 $)kIYM&  
authorisation of transaction                       交易的授权 }Za[<t BWS  
availability                                         可获得性 z.7 UfLV9  
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balance                                      余额；差额；平衡 J`\%'pEn  
balance sheet                                    资产负债表 zVp|%&  
bank                                                 银行 7n%QP  
bank account                                    银行账户，银行户头 $+$+;1[  
bank statement                                 银行对账单 #U'n=@U@(  
barter transaction                              易货交易，以物换物交易 o6'`W2P  
basis of audit                                    审计依据 &bTadd%0  
basis of preparation                                (会计报表的)编制基础 mz>"4-]  
book of account                               账目，账簿 x_#yH3kJ  
borrowing                                         借款，贷款，借债 T"3WB o  
branch                                              分支，分支机构，分店 ?eeE[F  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^8B#-9Ph b  
budget                                              预算 O(CUwk  
building                                      建筑物；大楼 @aI`ru+a  
business conditions                                  业务情况，经营情况 C}wmoYikV  
business licence                               (企业等的)营业执照 nAg|m,gA  
business relation                                业务关系 h}.0Ne  
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