[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 F_9eju^|  
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审计词汇英汉对照 0^41dfdE  
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ability to continue as a going concern               持续经营能力 P8N`t&r"7  
acceptability                                     可接受性，可接受程度 U{vt9t  
acceptable level of detection risk                     检查风险的可接受水平 |gvx^)ro  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 VQ5D?^'0/  
access to asset                                         对资产的接触 R36BvW0X  
according to                                     根据，依据，依照 3BuG_ild  
account balance                                账户余额 &_-,Nxsf  
account for                                       对……进行会计处理，核算；解释 UQ;ymTqdc  
accounting                                        会计，会计学 6>rgoT)6~  
accounting advisory serve                        会计咨询服务 WoVPp*zlX  
accounting firm                                 会计师事务所 G_GV  
accounting information                      会计信息，会计资料 @6eM{3E.  
accounting period                             会计期间 ' ->%b  
accounting policies                                   会计政策  |,*N>e  
accounting professional bodies                 会计职业组织，会计职业团体 &Kuo|=f  
accounting records                                   会计记录 \K$
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accounting responsibility                           会计责任 S]E1+,-*  
accounting service                             会计服务 ;GW[Yw>Rz  
accounting standards                                会计准则 ~)\9f 1O{^  
Accounting Standards for Business Enterprises       企业会计准则 !^{0vFWE  
accounting system                             会计系统 RRW/.y
  
accounting treatment                                会计处理 00Tm]mMQX  
accuracy                                    准确性，精确性 3/rEXKS  
additional audit procedures                      追加审计程序 S VCTiG8t  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 L*a:j  
administrative laws and regulations                 行政法规 C-i9F%..  
adverse impact                                 不利影响，负面影响 J!O{.
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adverse opinion                                反对意见 X$aN:!1  
advisory group                                  咨询组，顾问组 !S0$W?*  
agency fee                                        代理费，代理费用 nQe
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aggregate                                          总计，合计为…… Gk<M@d^hQ  
alternation of document and record                 变造文件和记录 :@BAiKa[wa  
alternative audit procedures                      替代审计程序，备选审计程序  !t .  
amend                                              修改，修订 ObK-<kGcB  
amortisation                                      摊销 %w+"MkH _  
analytical capacity                             分析能力 !i>&z?  
analytical procedures                               分析性程序 #&fi[|%X$  
annual financial statements                        年度会计报表，年度财务报表 v|IPus|>  
appendix                                          附录，附表 =<,>dBs}\  
applicable                                         适用的 Lp!4X1/|\  
applicable laws and regulations                 适用的法规 &J>XKO nl  
application systems                                  应用系统 v5 |XyN"  
apply consistently                              一贯地执行，一贯地实施 tM&O<6Y  
appropriate                                       适当的，合适的； W6~aL\[  
征用，挪用 ]q#w97BxiJ  
appropriate authorization                          适当的授权 $1aJdZC7  
appropriateness of audit evidence                    审计证据的适当性 L="ipM:Z  
approval                                    批准，核准 0:NCIsIm<  
assertion                                    (会计报表上的)认定；确认 g+g0iS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'CF?pxNQ l  
asset                                                 资产，财产 Z7\}x"hk  
asset restructuring                             资产重组 Y[_{tS#u  
assignment of duties                                 职责的划分 DrAp&A|WV|  
assistant                                     助理，助理人员 Y^Of  
associated company                                 联属公司，联营公司 5Q)hl.<{o7  
association                                        联合，结合；协会，社团 9%{V?r]k  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 U*P&O+(1'  
attestation                                         鉴证，公证 QCm93YZs6E  
attestation service                             鉴证服务 K1
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audit adjustment                                审计调整 \nfjz\"R?b  
audit areas                                        审计领域 %Aqt0e  
audit conclusion                                审计结论 c@eQSy  
audit effectiveness                             审计效果 = aO1uC|6C  
audit efficiency                                  审计效率 \`ya08DP(  
audit engagement letter                      审计业务约定书 jN3K= MA  
audit evidence                                          审计证据 xqZZ(jZ  
audit fee                                    审计费 ID{62>R  
audit files                                          审计档案 w^{qut.  
audit findings                                     审计中发现的事项 5|nT5oS  
audit implementation stage                        审计实施阶段 6_G[&   
audit mark                                        审计标识 ,.<[iHC}9  
audit materiality                                 审计重要性 UF_?T.Rl^  
audit method                                     审计方法 e
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audit objective                                         审计目标，审计目的 cDkq@H:  
audit of financial statements                      会计报表审计，财务报表审计 L<7KmN4VX  
audit opinion                                     审计意见 AVn?86ri   
audit period                                      被审计期间，被审计年度  !6`pq  
audit plan                                          审计计划 =d+~l  
audit planning                                    编制审计计划，制定审计计划，审计计划 +#;t.&\80N  
audit planning stage                                  审计计划阶段 +'-i(]@!'  
audit procedure                                审计程序 8;
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audit programme                               审计程序表，具体审计计划 tv]^k]n{rf  
audit report                                       审计报告 4!vovt{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @IXvp3r  
audit report with a qualified opinion                 有保留意见的审计报告 QIK;kjr*A3  
audit report with an adverse opinion                否定意见的审计报告 /v<FH }  
audit report with dual dates                      双重日期审计报告 EPd9'9 S  
audit reporting stage                                 审计报告阶段 %@,%A_So k  
audit responsibility                                   审计责任 =<BPoGs5  
audit results                                      审计结果 EDDld6O,  
audit risk                                          审计风险 R!+_mPb=Q*  
audit sampling                                          审计抽样 =qJlS b  
audit sampling techniques                         审计抽样方法，审计抽样技术  ~ERA  
audit strategies                                  审计策略 {uCXF~v  
audit summary                                         审计总结，审计小结 x(]Um
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audit team                                         审计小组 ZwFVtR  
audit test                                    审计测试 G?,b51"  
audit trail                                          审计轨迹 -X]?ql*%`  
audit work                                        审计工作 Ii.?| u  
audit working paper                                 审计工作底稿 6_=t~9sY  
audited financial statement                        审计会计报表，已审计财务报表 za,JC I  
Auditing Guidelines (the～)                      审计规范指南 e{Y8m Xu  
auditing standards                             审计准则 >h Rq  
audit-oriented working paper                          (审计)业务类工作底稿 .:~{+ <*`  
authorisation                                     授权 6f'THU$  
authorisation of transaction                       交易的授权 Ly kB2]T  
availability                                         可获得性 K,f"Q<sU%  
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balance                                      余额；差额；平衡 5/E7@h ,  
balance sheet                                    资产负债表 FJ+n- \  
bank                                                 银行 nO
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bank account                                    银行账户，银行户头 *SmR|Qy  
bank statement                                 银行对账单 J$D/-*/@  
barter transaction                              易货交易，以物换物交易 Y00hc8<  
basis of audit                                    审计依据 i)1013b  
basis of preparation                                (会计报表的)编制基础 }m -A #4.  
book of account                               账目，账簿 fG,)`[eD!_  
borrowing                                         借款，贷款，借债 oc>N| ww:  
branch                                              分支，分支机构，分店 Z.%0yS_T  
brought forward                                (账户余额等的)承上年，承上期，承上页 %7v!aJ40  
budget                                              预算 U)Jwo O  
building                                      建筑物；大楼 +HSKFp  
business conditions                                  业务情况，经营情况 =M],5<2;  
business licence                               (企业等的)营业执照 Q/%]%d  
business relation                                业务关系 L!
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