[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 f5ttQ&@FF  
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审计词汇英汉对照 P")1_!  
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ability to continue as a going concern               持续经营能力 #<*=)[  
acceptability                                     可接受性，可接受程度 (@&+?A"6`  
acceptable level of detection risk                     检查风险的可接受水平 x^]J^L45  
acceptance of engagement                       接受委托 `+0K~k|DC  
accepting the engagement for the first time              首次接受委托 ?)V?6"fFP  
access to asset                                         对资产的接触 0hr4}FL8  
according to                                     根据，依据，依照 b[s=FH]#N  
account balance                                账户余额 QopA'm  
account for                                       对……进行会计处理，核算；解释 .Gq]Mrim9G  
accounting                                        会计，会计学 ~,O&A B
  
accounting advisory serve                        会计咨询服务 0wnC"2GUX  
accounting firm                                 会计师事务所 G~nQR qv  
accounting information                      会计信息，会计资料 *P0sl( &  
accounting period                             会计期间 UrJrvx  
accounting policies                                   会计政策 *mtS\J  
accounting professional bodies                 会计职业组织，会计职业团体 IJ E{JH  
accounting records                                   会计记录 1 ` ={**  
accounting responsibility                           会计责任 &\>.j|  
accounting service                             会计服务 Pof]9qE-y  
accounting standards                                会计准则 mP[ZlS~"  
Accounting Standards for Business Enterprises       企业会计准则 GA+#'R  
accounting system                             会计系统 Yx"un4  
accounting treatment                                会计处理  ;U<}2M!g  
accuracy                                    准确性，精确性 f)#rBAkt  
additional audit procedures                      追加审计程序 l:- <CbG  
addressee                                         收件人，收信人 .6HHUy  
Administration of State-owned Assets  (the～)     国有资产管理局 1}ER+;If  
administrative laws and regulations                 行政法规 f{+n$Cos  
adverse impact                                 不利影响，负面影响 gPqdl6#c  
adverse opinion                                反对意见 YG K7b6  
advisory group                                  咨询组，顾问组 h"ZR`?h  
agency fee                                        代理费，代理费用 Mp,aQ0bNS  
aggregate                                          总计，合计为…… ={[9kR i  
alternation of document and record                 变造文件和记录 +Jw+rjnP  
alternative audit procedures                      替代审计程序，备选审计程序 He)
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amend                                              修改，修订 tLSM]Q  
amortisation                                      摊销 Z%$tV3a?  
analytical capacity                             分析能力 fq4[/%6,O  
analytical procedures                               分析性程序 GMOnp$@H^s  
annual financial statements                        年度会计报表，年度财务报表 ,0\Pr  
appendix                                          附录，附表 V_"UiN"o  
applicable                                         适用的 v4Mn@e_#c  
applicable laws and regulations                 适用的法规 zr@HYl  
application systems                                  应用系统 Gph:'3 *X  
apply consistently                              一贯地执行，一贯地实施 RcpKv;=iB  
appropriate                                       适当的，合适的； w 2 1g&  
征用，挪用 *iiyU}x  
appropriate authorization                          适当的授权 PQvpJFpb~h  
appropriateness of audit evidence                    审计证据的适当性 p,K!'\  
approval                                    批准，核准 ul^VGW>i  
assertion                                    (会计报表上的)认定；确认 6xiCTs0@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D*}_

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asset                                                 资产，财产 eJ+@<+vr;x  
asset restructuring                             资产重组 K'U8ft*_  
assignment of duties                                 职责的划分 e]zd6{g[m  
assistant                                     助理，助理人员 Lpv,6#m`)  
associated company                                 联属公司，联营公司 Bv{DZ?{s  
association                                        联合，结合；协会，社团 'y%*W:O  
assumption                                       假设，假定 H7CWAQPfj  
at a given date                                         在某一特定时日 AR3v,eOs  
attestation                                         鉴证，公证 ^^(!>n6r^  
attestation service                             鉴证服务 we&D
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audit adjustment                                审计调整 )SzgMbF6  
audit areas                                        审计领域 8fWk C<f}  
audit conclusion                                审计结论 > JP}OS  
audit effectiveness                             审计效果 0HPqoen$  
audit efficiency                                  审计效率 Ye]-RN/W  
audit engagement letter                      审计业务约定书 rcUJOI  
audit evidence                                          审计证据 h[>Puoz  
audit fee                                    审计费 cxz\1Vphd  
audit files                                          审计档案 p5`={'>-  
audit findings                                     审计中发现的事项 4Qj@:b  
audit implementation stage                        审计实施阶段 l|sC\;S  
audit mark                                        审计标识 ICD;a  
audit materiality                                 审计重要性 O#n=mJ  
audit method                                     审计方法 K+3+?oYKH  
audit objective                                         审计目标，审计目的 Ef\&3TcQ  
audit of financial statements                      会计报表审计，财务报表审计 H>Q X?>j  
audit opinion                                     审计意见 75W@B}dZd  
audit period                                      被审计期间，被审计年度 i%n9RuULh  
audit plan                                          审计计划 RYZM_@5$t  
audit planning                                    编制审计计划，制定审计计划，审计计划 l]~mB~  
audit planning stage                                  审计计划阶段 A@Zs
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audit procedure                                审计程序 yn|U<Hxl~H  
audit programme                               审计程序表，具体审计计划 ,;)_$%bHc  
audit report                                       审计报告 o2R&s@%0@B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c"
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audit report with a qualified opinion                 有保留意见的审计报告 o:PdPuZVR  
audit report with an adverse opinion                否定意见的审计报告 CZDWEM}   
audit report with dual dates                      双重日期审计报告 qZYh^\  
audit reporting stage                                 审计报告阶段 G'{*guYU  
audit responsibility                                   审计责任 s(pNg?R  
audit results                                      审计结果 l?O%yf`s  
audit risk                                          审计风险 g_;4@jwTP"  
audit sampling                                          审计抽样 X86r`}  
audit sampling techniques                         审计抽样方法，审计抽样技术 MQMc=Z4d  
audit strategies                                  审计策略 u[6aSqwC|  
audit summary                                         审计总结，审计小结 S!8q>d,%L  
audit team                                         审计小组 D_M73s!U  
audit test                                    审计测试 W%@0Ym`7  
audit trail                                          审计轨迹 ,'%*z  
audit work                                        审计工作 FZ5 Ad&".@  
audit working paper                                 审计工作底稿 HQGH7<=Om  
audited financial statement                        审计会计报表，已审计财务报表 JQDS
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Auditing Guidelines (the～)                      审计规范指南 `M!'PMX  
auditing standards                             审计准则 "
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audit-oriented working paper                          (审计)业务类工作底稿 `%_(_%K  
authorisation                                     授权 F4$9r^21r  
authorisation of transaction                       交易的授权 Q(jIqY1Hf  
availability                                         可获得性 Bk@&k}0  
B mbXW$E-&R2  
balance                                      余额；差额；平衡 '}9 %12\^h  
balance sheet                                    资产负债表 4P?R "Lk  
bank                                                 银行 r<!/!}fE,  
bank account                                    银行账户，银行户头 +[7 DRT:  
bank statement                                 银行对账单 G]T&{3g-.  
barter transaction                              易货交易，以物换物交易 Le2rc*T  
basis of audit                                    审计依据 ?0?+~0sI  
basis of preparation                                (会计报表的)编制基础 6+/BYN!&4  
book of account                               账目，账簿 F7\nG}#s  
borrowing                                         借款，贷款，借债 4^7 *R  
branch                                              分支，分支机构，分店 #{5h6IC  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;^ff35EE8  
budget                                              预算 8=-#LVo~c  
building                                      建筑物；大楼 #&snl  
business conditions                                  业务情况，经营情况 y*T@_on5  
business licence                               (企业等的)营业执照 "c
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business relation                                业务关系 +pxt
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LF ;gdF%@  

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