[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 T)OR HJ&,  
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审计词汇英汉对照 mNacLkh[  
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ability to continue as a going concern               持续经营能力 b}ya9tCl;  
acceptability                                     可接受性，可接受程度 (xN1?qXB.  
acceptable level of detection risk                     检查风险的可接受水平 )gSqO {Z  
acceptance of engagement                       接受委托 r8eJ&-Yi{Z  
accepting the engagement for the first time              首次接受委托 #T2J +  
access to asset                                         对资产的接触 z'$1$~I  
according to                                     根据，依据，依照 qbeUc5`1  
account balance                                账户余额 #=S^i[K/  
account for                                       对……进行会计处理，核算；解释 G"E_4YkJ  
accounting                                        会计，会计学 X?[ )e  
accounting advisory serve                        会计咨询服务 5qW>#pTFVV  
accounting firm                                 会计师事务所 :>;F4gGVG  
accounting information                      会计信息，会计资料 ;Su-Y!&%  
accounting period                             会计期间 CxjB9#  
accounting policies                                   会计政策 ^iJyo&I  
accounting professional bodies                 会计职业组织，会计职业团体  <=&$+3r  
accounting records                                   会计记录 bKGX> %-  
accounting responsibility                           会计责任 dd<l;4(  
accounting service                             会计服务 <{bxOr+  
accounting standards                                会计准则 w-# f^#  
Accounting Standards for Business Enterprises       企业会计准则 @-L]mLY  
accounting system                             会计系统 N'9T*&o+  
accounting treatment                                会计处理 TUC)S&bC  
accuracy                                    准确性，精确性 T:Nk9t$W7@  
additional audit procedures                      追加审计程序 w6cl3J&  
addressee                                         收件人，收信人 tkcs6uy  
Administration of State-owned Assets  (the～)     国有资产管理局 (@5`beEd  
administrative laws and regulations                 行政法规 SU4i'o  
adverse impact                                 不利影响，负面影响 T9w=k)  
adverse opinion                                反对意见 @WS77d~S  
advisory group                                  咨询组，顾问组 6Q

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agency fee                                        代理费，代理费用 gee~>l  
aggregate                                          总计，合计为…… ?..BA&zRk  
alternation of document and record                 变造文件和记录 QwWd"Of  
alternative audit procedures                      替代审计程序，备选审计程序 QJ4$) Fr(  
amend                                              修改，修订 f+uyO7  
amortisation                                      摊销 kl.;E{PL  
analytical capacity                             分析能力 0>7Ij7\[8  
analytical procedures                               分析性程序 ll4CF}k  
annual financial statements                        年度会计报表，年度财务报表 [UI>SN  
appendix                                          附录，附表 :M6v<Kg{;  
applicable                                         适用的 A| A
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applicable laws and regulations                 适用的法规 c_*w<vJ-'  
application systems                                  应用系统 GIxs>E'X  
apply consistently                              一贯地执行，一贯地实施 ?l?l<`sTO  
appropriate                                       适当的，合适的； q0VAkVHw4  
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appropriate authorization                          适当的授权 ;Go^)bN ;  
appropriateness of audit evidence                    审计证据的适当性 4 O8ct,Y  
approval                                    批准，核准 k Alxm{  
assertion                                    (会计报表上的)认定；确认 HS{Vohy>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b|Emu!9U  
asset                                                 资产，财产 IUv#nB3  
asset restructuring                             资产重组 8R3{
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assignment of duties                                 职责的划分 v f{{z%3T  
assistant                                     助理，助理人员 O%\cRn8m  
associated company                                 联属公司，联营公司 VZWo.Br'W  
association                                        联合，结合；协会，社团 N~8H\   
assumption                                       假设，假定 'Y)aGH(  
at a given date                                         在某一特定时日 8(\}\4
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attestation                                         鉴证，公证 196a~xNV  
attestation service                             鉴证服务 `_OrBu[  
audit adjustment                                审计调整 "Esl I  
audit areas                                        审计领域 dz([GP'-*  
audit conclusion                                审计结论 /Rq\Mgb  
audit effectiveness                             审计效果 >pfeP"[(3  
audit efficiency                                  审计效率 "UMaZgI  
audit engagement letter                      审计业务约定书 Tt)z[^)%  
audit evidence                                          审计证据 ?<!qF:r:  
audit fee                                    审计费 f_S$CFa@  
audit files                                          审计档案 ~?ezd0  
audit findings                                     审计中发现的事项 ~#3{5* M  
audit implementation stage                        审计实施阶段 MIIl+   
audit mark                                        审计标识 Fk/I (Q  
audit materiality                                 审计重要性 9hIKx:XCg  
audit method                                     审计方法 >[;@ [4}  
audit objective                                         审计目标，审计目的 ~hvj3zC5xz  
audit of financial statements                      会计报表审计，财务报表审计 Ie. on)  
audit opinion                                     审计意见 <3B^5p\/  
audit period                                      被审计期间，被审计年度 !\7`I}:  
audit plan                                          审计计划 }b(hD|e  
audit planning                                    编制审计计划，制定审计计划，审计计划 c}qpmWF  
audit planning stage                                  审计计划阶段 W|>jj$/o  
audit procedure                                审计程序 [G|.  
audit programme                               审计程序表，具体审计计划 0AQ4:K
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audit report                                       审计报告 xOe 1
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 imYfRi=$  
audit report with a qualified opinion                 有保留意见的审计报告 d,(y$V+  
audit report with an adverse opinion                否定意见的审计报告 4<#ItQ(  
audit report with dual dates                      双重日期审计报告 j;-Wf6h{  
audit reporting stage                                 审计报告阶段 TI7$
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audit responsibility                                   审计责任 _ l`F}v  
audit results                                      审计结果 p<r<Y%  
audit risk                                          审计风险 ISpV={$Zd  
audit sampling                                          审计抽样 ,_kw}_n=  
audit sampling techniques                         审计抽样方法，审计抽样技术 \ =hg^j  
audit strategies                                  审计策略 -iDs:J4Iq  
audit summary                                         审计总结，审计小结 M?h{'$T  
audit team                                         审计小组 Og7yT{h_  
audit test                                    审计测试 m| ,Tk:xH  
audit trail                                          审计轨迹 f g)*TR  
audit work                                        审计工作 j V sH  
audit working paper                                 审计工作底稿 `}),wBq  
audited financial statement                        审计会计报表，已审计财务报表 ; CCg]hX  
Auditing Guidelines (the～)                      审计规范指南 ZwMVFC-d  
auditing standards                             审计准则 S!8<|WO^t  
audit-oriented working paper                          (审计)业务类工作底稿 9xK>fM&u  
authorisation                                     授权 {zcG%b WJ  
authorisation of transaction                       交易的授权 U7g`R@  
availability                                         可获得性 uy<3B>3~.  
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balance                                      余额；差额；平衡 v8f3B<kj  
balance sheet                                    资产负债表 #H~55))F  
bank                                                 银行 ,zoHmV1Wd+  
bank account                                    银行账户，银行户头 .z,-ThTH@\  
bank statement                                 银行对账单 s1 >8uW  
barter transaction                              易货交易，以物换物交易 |D)CAQn,  
basis of audit                                    审计依据 2.Vrh@FNRo  
basis of preparation                                (会计报表的)编制基础 S5hc@^|0Z  
book of account                               账目，账簿 cj2Smgw&>  
borrowing                                         借款，贷款，借债 ED>7  
branch                                              分支，分支机构，分店 ` 7iA?;  
brought forward                                (账户余额等的)承上年，承上期，承上页 nnPT08$  
budget                                              预算 H2jypVs$2  
building                                      建筑物；大楼 R@3HlGuRKw  
business conditions                                  业务情况，经营情况 !}*vM@)1  
business licence                               (企业等的)营业执照 E"E(<a  
business relation                                业务关系 \7LL neq  
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