[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 ~]'pY  
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审计词汇英汉对照 0)!Ll*L!p  
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ability to continue as a going concern               持续经营能力 1l8Etp&<  
acceptability                                     可接受性，可接受程度 'b/<x|  
acceptable level of detection risk                     检查风险的可接受水平 =Z G:x<Hg  
acceptance of engagement                       接受委托 fP HLXg5s  
accepting the engagement for the first time              首次接受委托 sC"}8+[)S3  
access to asset                                         对资产的接触 >dzsQ^Nj  
according to                                     根据，依据，依照 RthT\%R  
account balance                                账户余额 otJ!UfpR8  
account for                                       对……进行会计处理，核算；解释 q<#>HjC  
accounting                                        会计，会计学 aqU' T  
accounting advisory serve                        会计咨询服务 |=a}iU8  
accounting firm                                 会计师事务所 jJZgK$5+  
accounting information                      会计信息，会计资料 w}R~C   
accounting period                             会计期间 5 BtX63  
accounting policies                                   会计政策 Jb["4X;h  
accounting professional bodies                 会计职业组织，会计职业团体 jZoNi  
accounting records                                   会计记录 p4K.NdUH  
accounting responsibility                           会计责任 h*B|fy4K9U  
accounting service                             会计服务 <plC_{Y:wu  
accounting standards                                会计准则 6\jf|:h  
Accounting Standards for Business Enterprises       企业会计准则 hsKmnH@#  
accounting system                             会计系统 `Y=WMNy  
accounting treatment                                会计处理 j2l55@  
accuracy                                    准确性，精确性 k0-G$|QgIp  
additional audit procedures                      追加审计程序 7OCwG~_^  
addressee                                         收件人，收信人 9@ 16w  
Administration of State-owned Assets  (the～)     国有资产管理局 q.4A(,  
administrative laws and regulations                 行政法规 +;}#B~:  
adverse impact                                 不利影响，负面影响 {<>K]P~wD  
adverse opinion                                反对意见 X|D!VX>#!  
advisory group                                  咨询组，顾问组 0c^>eq]  
agency fee                                        代理费，代理费用 7Q w|!  
aggregate                                          总计，合计为…… G~7 i@Zs  
alternation of document and record                 变造文件和记录 BvrB:%_:  
alternative audit procedures                      替代审计程序，备选审计程序 YC_5YY(k  
amend                                              修改，修订 aVL=K  
amortisation                                      摊销 Sn4[3JV$l  
analytical capacity                             分析能力 4_v]O  
analytical procedures                               分析性程序 9[c%J*r
 
annual financial statements                        年度会计报表，年度财务报表 wa=uUM_4u^  
appendix                                          附录，附表 "1`Oh<={b  
applicable                                         适用的 >gwz,{  
applicable laws and regulations                 适用的法规 dC\ZjZZ  
application systems                                  应用系统 hN2:d1f0  
apply consistently                              一贯地执行，一贯地实施 K_?W\Yg   
appropriate                                       适当的，合适的； |t iUej  
征用，挪用 Rm1A>1a:  
appropriate authorization                          适当的授权 sVk$x:k1M  
appropriateness of audit evidence                    审计证据的适当性 ,j:|w+l  
approval                                    批准，核准 XdL CbY  
assertion                                    (会计报表上的)认定；确认 <s5qy-
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~_IHaw$hg  
asset                                                 资产，财产 $D v\ e  
asset restructuring                             资产重组 `@[c8j7  
assignment of duties                                 职责的划分 B+C);WQ,  
assistant                                     助理，助理人员 Uy ?  
associated company                                 联属公司，联营公司 I+>
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association                                        联合，结合；协会，社团 'Jf^`ZT}  
assumption                                       假设，假定 KD
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at a given date                                         在某一特定时日 9Y>8=#.c  
attestation                                         鉴证，公证 DrnJ;Hi"  
attestation service                             鉴证服务 ~_s?k3cd  
audit adjustment                                审计调整 Uj+j}C  
audit areas                                        审计领域 fFjgrK8  
audit conclusion                                审计结论 dVB~Smsr  
audit effectiveness                             审计效果 *_E|@y  
audit efficiency                                  审计效率 f7h*Vu`>  
audit engagement letter                      审计业务约定书 8:BIbmtt5  
audit evidence                                          审计证据 g;$Xq)Dd  
audit fee                                    审计费 [V'QrcCF  
audit files                                          审计档案 3d<HN6&U  
audit findings                                     审计中发现的事项 %AOja+  
audit implementation stage                        审计实施阶段 F:y[@Yn  
audit mark                                        审计标识 lrf
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audit materiality                                 审计重要性 Y6,Rj:8  
audit method                                     审计方法 JpsPNa  
audit objective                                         审计目标，审计目的 "&+"@<  
audit of financial statements                      会计报表审计，财务报表审计 /%_OW@ ?  
audit opinion                                     审计意见 qd"_Wu6aF=  
audit period                                      被审计期间，被审计年度 ;nC.fBu  
audit plan                                          审计计划 pV4Whq$  
audit planning                                    编制审计计划，制定审计计划，审计计划 3^s/bm$
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audit planning stage                                  审计计划阶段 "qc 6=:y}  
audit procedure                                审计程序 \U|ZR  
audit programme                               审计程序表，具体审计计划 &Tl 0Pf  
audit report                                       审计报告 Y"-^%@|p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L?5Ck<!xG  
audit report with a qualified opinion                 有保留意见的审计报告 f2,jh}4  
audit report with an adverse opinion                否定意见的审计报告 K'K2X-E  
audit report with dual dates                      双重日期审计报告 }y9mNT  
audit reporting stage                                 审计报告阶段 T3`ludm^u  
audit responsibility                                   审计责任  /'31w9  
audit results                                      审计结果 6JKqn~0Kk  
audit risk                                          审计风险 gX0R)spg  
audit sampling                                          审计抽样 (JM4R8fR&  
audit sampling techniques                         审计抽样方法，审计抽样技术 JaB<EL-9r2  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 hXqD< ?  
audit team                                         审计小组 dCj,b$  
audit test                                    审计测试 `--TP  
audit trail                                          审计轨迹 r5!/[_l  
audit work                                        审计工作 s21wxu:  
audit working paper                                 审计工作底稿 fN'HE#W1Xa  
audited financial statement                        审计会计报表，已审计财务报表 nLV9<M Zm  
Auditing Guidelines (the～)                      审计规范指南 p~*UpU8u  
auditing standards                             审计准则 x\Z'
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audit-oriented working paper                          (审计)业务类工作底稿 ('-JY  
authorisation                                     授权 E;<l(.Ar  
authorisation of transaction                       交易的授权 $Y5)(  
availability                                         可获得性 hWH:wB  
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balance                                      余额；差额；平衡 $95h2oXt  
balance sheet                                    资产负债表 f4L`.~b'hb  
bank                                                 银行 SM`w;?L:?  
bank account                                    银行账户，银行户头 Ok n(pJ0  
bank statement                                 银行对账单 w`q%#qRk  
barter transaction                              易货交易，以物换物交易 H,N)4;F<c  
basis of audit                                    审计依据 i;!H!-sM  
basis of preparation                                (会计报表的)编制基础 vDH>H^9Y  
book of account                               账目，账簿 X/N0LU
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borrowing                                         借款，贷款，借债 eds26(  
branch                                              分支，分支机构，分店 R
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brought forward                                (账户余额等的)承上年，承上期，承上页 271&i  
budget                                              预算 >
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building                                      建筑物；大楼 irN6g#B?  
business conditions                                  业务情况，经营情况 8T(e.I  
business licence                               (企业等的)营业执照 LVJxn2x6  
business relation                                业务关系 yRo-EP  
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