[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 +]dh`8*8>1  
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审计词汇英汉对照 Y7_2pG vZ  
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ability to continue as a going concern               持续经营能力 aPRXK1  
acceptability                                     可接受性，可接受程度 (mOL<h[)IP  
acceptable level of detection risk                     检查风险的可接受水平 \qZ>WCp>r  
acceptance of engagement                       接受委托 ?4%@"49n X  
accepting the engagement for the first time              首次接受委托 KJ#S E|  
access to asset                                         对资产的接触 nBkzNb{"AZ  
according to                                     根据，依据，依照 2m{d>  
account balance                                账户余额 T:=ST3#m  
account for                                       对……进行会计处理，核算；解释 A!uO7".E  
accounting                                        会计，会计学 )&vuT q'7'  
accounting advisory serve                        会计咨询服务 WNo7`)Kx  
accounting firm                                 会计师事务所  U!O"f  
accounting information                      会计信息，会计资料 l?<DY$H 0  
accounting period                             会计期间 f[fH1cu&`  
accounting policies                                   会计政策 NE5H\  
accounting professional bodies                 会计职业组织，会计职业团体 f~t5[D(\Q,  
accounting records                                   会计记录 dKJ-{LV  
accounting responsibility                           会计责任 U~I y),5  
accounting service                             会计服务 T-a[  
accounting standards                                会计准则 &qyXi[vw  
Accounting Standards for Business Enterprises       企业会计准则 x^~@`]TV^  
accounting system                             会计系统 F_.1^XM  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 1uco{JX<S  
additional audit procedures                      追加审计程序 ifI0s)Pn  
addressee                                         收件人，收信人 !%Bhg?  
Administration of State-owned Assets  (the～)     国有资产管理局 TD.t)  
administrative laws and regulations                 行政法规 d.xT8l}sS  
adverse impact                                 不利影响，负面影响 )K!!Zq3;|  
adverse opinion                                反对意见 !x[].Urj  
advisory group                                  咨询组，顾问组 P{+,?X\  
agency fee                                        代理费，代理费用 tUT:
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aggregate                                          总计，合计为…… >UnLq:
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alternation of document and record                 变造文件和记录 a3J' c  
alternative audit procedures                      替代审计程序，备选审计程序 Z9q1z~qSQ  
amend                                              修改，修订 vI \8@97  
amortisation                                      摊销 g#l
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analytical capacity                             分析能力 J b?x-%Za  
analytical procedures                               分析性程序 *-X`^R  
annual financial statements                        年度会计报表，年度财务报表 P!u0_6  
appendix                                          附录，附表 fLg :+Ue<B  
applicable                                         适用的 !QlCt>{  
applicable laws and regulations                 适用的法规 ^;'FC vd  
application systems                                  应用系统 9_xrw:4  
apply consistently                              一贯地执行，一贯地实施 !:c_i,N  
appropriate                                       适当的，合适的； 4 z^7T  
征用，挪用 }6"l`$=Ev  
appropriate authorization                          适当的授权 F60?%gg  
appropriateness of audit evidence                    审计证据的适当性 N{#9gr3zi  
approval                                    批准，核准 U8OVn(qV  
assertion                                    (会计报表上的)认定；确认 95mwDHbA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3w}ul~>
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asset                                                 资产，财产 :"'*1S*  
asset restructuring                             资产重组 L~("C  
assignment of duties                                 职责的划分 ^VsE2
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assistant                                     助理，助理人员 z:oi@q  
associated company                                 联属公司，联营公司 {]]#q0|  
association                                        联合，结合；协会，社团 %^l&:\ hy  
assumption                                       假设，假定 a7sX*5t{R  
at a given date                                         在某一特定时日 K"cV7U rE  
attestation                                         鉴证，公证 !@>q^_Gez  
attestation service                             鉴证服务 PQ2rNY6  
audit adjustment                                审计调整 49=L9:  
audit areas                                        审计领域 B&AF(e (  
audit conclusion                                审计结论 w1LZ\nA<  
audit effectiveness                             审计效果 ]JQ}9"p=5  
audit efficiency                                  审计效率 NAX`y2z  
audit engagement letter                      审计业务约定书 _wUg+Xs]  
audit evidence                                          审计证据 y#FFxSH>  
audit fee                                    审计费 umN4|X  
audit files                                          审计档案 ^t?vv;@}  
audit findings                                     审计中发现的事项 {g4`>^;  
audit implementation stage                        审计实施阶段 pP%9MSCi  
audit mark                                        审计标识 ]F3fO5Z  
audit materiality                                 审计重要性 vi]cl=S  
audit method                                     审计方法 hcoZ5!LvT  
audit objective                                         审计目标，审计目的 HV{W7)  
audit of financial statements                      会计报表审计，财务报表审计 O-ppR7edh  
audit opinion                                     审计意见 O-!Q~;3][  
audit period                                      被审计期间，被审计年度 z.;!Pj  
audit plan                                          审计计划 a5pXn v]A  
audit planning                                    编制审计计划，制定审计计划，审计计划 jS) YYk5  
audit planning stage                                  审计计划阶段 O
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audit procedure                                审计程序 ?8FJMFv;4%  
audit programme                               审计程序表，具体审计计划 f^lhdZ\  
audit report                                       审计报告 Y8c,+D,Ww  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DDj:(I?,w  
audit report with a qualified opinion                 有保留意见的审计报告 K^IB1U$  
audit report with an adverse opinion                否定意见的审计报告 Bh7hF?c Sj  
audit report with dual dates                      双重日期审计报告 dEkAUH  
audit reporting stage                                 审计报告阶段 wQ8<%qi"L  
audit responsibility                                   审计责任 ji<(}d~L*  
audit results                                      审计结果 t/@t_6m}*  
audit risk                                          审计风险 UkcH+0o  
audit sampling                                          审计抽样 ^O!;KIe{g  
audit sampling techniques                         审计抽样方法，审计抽样技术 o%*C7bU  
audit strategies                                  审计策略 +Jm[IN  
audit summary                                         审计总结，审计小结 !6hV|2aJy  
audit team                                         审计小组 ^91Ae!)d  
audit test                                    审计测试 VAA ="
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audit trail                                          审计轨迹 tT+W>oA/M  
audit work                                        审计工作 Rm`P.;%  
audit working paper                                 审计工作底稿 yd[4l%G(zS  
audited financial statement                        审计会计报表，已审计财务报表 z:=E-+  
Auditing Guidelines (the～)                      审计规范指南 $xis4/2  
auditing standards                             审计准则 9CAu0N5<  
audit-oriented working paper                          (审计)业务类工作底稿 Z29LtKr  
authorisation                                     授权 GI>(S  
authorisation of transaction                       交易的授权 O;|jLf_If  
availability                                         可获得性 mY]o_\`  
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balance                                      余额；差额；平衡 ibLx'<  
balance sheet                                    资产负债表 OIkjO}/7  
bank                                                 银行 sRZ?Ilua6  
bank account                                    银行账户，银行户头 ihekON":  
bank statement                                 银行对账单 u8gqWsvruM  
barter transaction                              易货交易，以物换物交易 v`S ;.iD  
basis of audit                                    审计依据 8#[2]1X^8  
basis of preparation                                (会计报表的)编制基础 o#WECs>  
book of account                               账目，账簿 KGc
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borrowing                                         借款，贷款，借债 *=tA},`\7  
branch                                              分支，分支机构，分店 >!%+9@a}  
brought forward                                (账户余额等的)承上年，承上期，承上页 lbPn<  
budget                                              预算 +VL:O]`DJ  
building                                      建筑物；大楼 4*inN~cU  
business conditions                                  业务情况，经营情况 C-g,uARX(r  
business licence                               (企业等的)营业执照 {`-AIlH(  
business relation                                业务关系 14A(ZWwq9  
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