[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 W=M&U  
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审计词汇英汉对照 #b\&Md|;  
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ability to continue as a going concern               持续经营能力 ONJW*!(  
acceptability                                     可接受性，可接受程度 Q>7#</i\.  
acceptable level of detection risk                     检查风险的可接受水平 ,e+.Q#r*Y  
acceptance of engagement                       接受委托 @3wI(l[  
accepting the engagement for the first time              首次接受委托 y2>v'%]2  
access to asset                                         对资产的接触 8~RUYsg  
according to                                     根据，依据，依照 W093r NF~  
account balance                                账户余额 EA7]o.Nm*{  
account for                                       对……进行会计处理，核算；解释 GJWC}$#TY  
accounting                                        会计，会计学 ;d G.oUk=  
accounting advisory serve                        会计咨询服务 5FqUFzVqsl  
accounting firm                                 会计师事务所 8B;`9?CI  
accounting information                      会计信息，会计资料 &<@{ d  
accounting period                             会计期间 jjBcoQU$o  
accounting policies                                   会计政策 Ek_k_!  
accounting professional bodies                 会计职业组织，会计职业团体 ;hF>iw  
accounting records                                   会计记录 /e Dah3%d  
accounting responsibility                           会计责任 ~6U@*Svk  
accounting service                             会计服务 Wd$N[|  
accounting standards                                会计准则 E#Ynn6  
Accounting Standards for Business Enterprises       企业会计准则 R4
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accounting system                             会计系统 w
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accounting treatment                                会计处理 9bgKu6-X  
accuracy                                    准确性，精确性 OH5 kT $  
additional audit procedures                      追加审计程序 ~]Mq
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addressee                                         收件人，收信人 JiZ9ly(G  
Administration of State-owned Assets  (the～)     国有资产管理局 @)&b..c?_  
administrative laws and regulations                 行政法规 J&^r}6D  
adverse impact                                 不利影响，负面影响 #[sC H  
adverse opinion                                反对意见 V'c9DoSRI\  
advisory group                                  咨询组，顾问组 e;x `C  
agency fee                                        代理费，代理费用 G,{L =xOh  
aggregate                                          总计，合计为…… 3Zsqx=w  
alternation of document and record                 变造文件和记录 (~-q}_G;Q  
alternative audit procedures                      替代审计程序，备选审计程序 . )Fn]x"<  
amend                                              修改，修订 ,8o]XFOr  
amortisation                                      摊销 Mp7 5L5  
analytical capacity                             分析能力 H;*:XLPF  
analytical procedures                               分析性程序 X X{:$f+  
annual financial statements                        年度会计报表，年度财务报表 6`NsX  
appendix                                          附录，附表 vtR<(tOu@  
applicable                                         适用的 ^]'p927  
applicable laws and regulations                 适用的法规 IK{0Y#c  
application systems                                  应用系统 !f)'+
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apply consistently                              一贯地执行，一贯地实施 R-`{W:S  
appropriate                                       适当的，合适的； cgYMo{R3  
征用，挪用 sC ]&Qr_  
appropriate authorization                          适当的授权 $>/J8iB  
appropriateness of audit evidence                    审计证据的适当性 St|sUtj<r  
approval                                    批准，核准 &IT'%*Y:V  
assertion                                    (会计报表上的)认定；确认 {x
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 PZLWyp  
asset                                                 资产，财产 1|/2%IDUI  
asset restructuring                             资产重组 WSDNTfpI  
assignment of duties                                 职责的划分 1>a^Q  
assistant                                     助理，助理人员 )~d2`1zGS  
associated company                                 联属公司，联营公司 K!|=)G3.`  
association                                        联合，结合；协会，社团 \'E_  
assumption                                       假设，假定 %Tsefs?_  
at a given date                                         在某一特定时日 !SJmu}OB]  
attestation                                         鉴证，公证 1{o CMq/v  
attestation service                             鉴证服务 rorzxp{  
audit adjustment                                审计调整 sf\;|`}  
audit areas                                        审计领域 m>:%[vm  
audit conclusion                                审计结论 ,
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audit effectiveness                             审计效果 Y141Twjvd  
audit efficiency                                  审计效率 51x^gX|  
audit engagement letter                      审计业务约定书 H/)=   
audit evidence                                          审计证据 lBQ|=  
audit fee                                    审计费 ys+?+dY2  
audit files                                          审计档案 l*'8B)vN2  
audit findings                                     审计中发现的事项 [n74&EH  
audit implementation stage                        审计实施阶段 OFRzzG@  
audit mark                                        审计标识 /unOZVr(
 
audit materiality                                 审计重要性 %Pa-fee  
audit method                                     审计方法 G#dpSNV
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audit objective                                         审计目标，审计目的 /f%u_ 8pV%  
audit of financial statements                      会计报表审计，财务报表审计 7Fy^K;V"  
audit opinion                                     审计意见 Tj:+:B(HB  
audit period                                      被审计期间，被审计年度 i;|%hDNWA  
audit plan                                          审计计划 NLz$jk%=g  
audit planning                                    编制审计计划，制定审计计划，审计计划 '2# 0UdG  
audit planning stage                                  审计计划阶段 "g=ux^+X\  
audit procedure                                审计程序 N`iK1n4X  
audit programme                               审计程序表，具体审计计划 / %xK-z,V  
audit report                                       审计报告 "A/kL@-C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zv0RrF^  
audit report with a qualified opinion                 有保留意见的审计报告 *ac#wEd  
audit report with an adverse opinion                否定意见的审计报告 e6F:['j  
audit report with dual dates                      双重日期审计报告 VwC,+B  
audit reporting stage                                 审计报告阶段 3ZZJYf=  
audit responsibility                                   审计责任 x<ENN>mW1  
audit results                                      审计结果 /itO xrA  
audit risk                                          审计风险 (n`\b47  
audit sampling                                          审计抽样 RhQOl9  
audit sampling techniques                         审计抽样方法，审计抽样技术 aY {.  
audit strategies                                  审计策略 2>EIDRLJ-  
audit summary                                         审计总结，审计小结 S0yPg9v  
audit team                                         审计小组 PTePSj1N  
audit test                                    审计测试 Oi7=z?+j  
audit trail                                          审计轨迹 eM9~&{m.  
audit work                                        审计工作 x_@ev
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audit working paper                                 审计工作底稿 o9~qJnB/O  
audited financial statement                        审计会计报表，已审计财务报表 ?QuFRl,ZJ  
Auditing Guidelines (the～)                      审计规范指南 TTOd0a  
auditing standards                             审计准则 [ B (lJz  
audit-oriented working paper                          (审计)业务类工作底稿 "(C}Dn#  
authorisation                                     授权 d>AVUf<o~  
authorisation of transaction                       交易的授权 vuAAaKz  
availability                                         可获得性 CZa9hsM  
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balance                                      余额；差额；平衡 hCo&SRC/5  
balance sheet                                    资产负债表 9J%>2AA  
bank                                                 银行 R]V`t^1  
bank account                                    银行账户，银行户头 Vy/g;ZPU1  
bank statement                                 银行对账单 /kJ*WA?J  
barter transaction                              易货交易，以物换物交易 )Z;Y,g  
basis of audit                                    审计依据 2i>xJMW  
basis of preparation                                (会计报表的)编制基础 ;^*^ :L  
book of account                               账目，账簿 6*LU+U=`  
borrowing                                         借款，贷款，借债 Ha/\&Z(  
branch                                              分支，分支机构，分店 @Td[ rHl  
brought forward                                (账户余额等的)承上年，承上期，承上页 }6S4yepl  
budget                                              预算 *U8#'Uan  
building                                      建筑物；大楼 L, D!T&B  
business conditions                                  业务情况，经营情况 h:GOcLYM@X  
business licence                               (企业等的)营业执照 1L9^N  
business relation                                业务关系 J}YI-t  
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