[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 WPPDvB  
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审计词汇英汉对照 :e\M~n+y  
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ability to continue as a going concern               持续经营能力 )2R]KU_=g  
acceptability                                     可接受性，可接受程度 m[Qr>="  
acceptable level of detection risk                     检查风险的可接受水平 @`aPr26>?  
acceptance of engagement                       接受委托 w } r mYQ  
accepting the engagement for the first time              首次接受委托 Iz&<rL;s  
access to asset                                         对资产的接触 LWV^'B_X-  
according to                                     根据，依据，依照 y 48zsm{  
account balance                                账户余额 +B4i,]lCx  
account for                                       对……进行会计处理，核算；解释 T^Hq 5Oy  
accounting                                        会计，会计学 >n%ckL|rG  
accounting advisory serve                        会计咨询服务 )a$sx}  
accounting firm                                 会计师事务所 m [BV{25  
accounting information                      会计信息，会计资料 8cj}9}k  
accounting period                             会计期间 Cm-dos  
accounting policies                                   会计政策 +d3h @gp  
accounting professional bodies                 会计职业组织，会计职业团体 ~jJe|zg>  
accounting records                                   会计记录 0VIR=Pbp  
accounting responsibility                           会计责任 ^vTp. 7o~5  
accounting service                             会计服务 DOq"=R+  
accounting standards                                会计准则 W&2r{kCsQ  
Accounting Standards for Business Enterprises       企业会计准则 \3O1o#=(  
accounting system                             会计系统 TU9$5l/;g  
accounting treatment                                会计处理 z/i&Lpr:  
accuracy                                    准确性，精确性 %%lJyLq'Vk  
additional audit procedures                      追加审计程序 kuv+TN  
addressee                                         收件人，收信人 cZAf?,>u  
Administration of State-owned Assets  (the～)     国有资产管理局 cq8JpSB(  
administrative laws and regulations                 行政法规 @y,>cDg  
adverse impact                                 不利影响，负面影响 ;Ehv1{;  
adverse opinion                                反对意见 8[oZ>7LMzC  
advisory group                                  咨询组，顾问组 4"Mq]_D  
agency fee                                        代理费，代理费用 ]MB6++.e  
aggregate                                          总计，合计为…… aF.fd2k  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 8/-hODoT_  
amend                                              修改，修订 i \@a&tw  
amortisation                                      摊销 JY$;m3h  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 aQ0pYk~(  
annual financial statements                        年度会计报表，年度财务报表 `=2p 6<#z  
appendix                                          附录，附表 Om2w+ yU  
applicable                                         适用的 m|PJwd6  
applicable laws and regulations                 适用的法规 l2kUa'O-  
application systems                                  应用系统 ]m#*4  
apply consistently                              一贯地执行，一贯地实施 aO*v"^oF  
appropriate                                       适当的，合适的； {Bb:\N8X  
征用，挪用 ,m5tO  
appropriate authorization                          适当的授权 2W;2._  
appropriateness of audit evidence                    审计证据的适当性 5]2 p>%G  
approval                                    批准，核准 @Z Dd(xB&  
assertion                                    (会计报表上的)认定；确认 BxesoB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ra^"Vr  
asset                                                 资产，财产 fj[Kbo 7!h  
asset restructuring                             资产重组 {6>$w/+~  
assignment of duties                                 职责的划分 ;+lsNf  
assistant                                     助理，助理人员 Uf~5Fc1d =  
associated company                                 联属公司，联营公司 </_.+c [  
association                                        联合，结合；协会，社团 ;G*)7fi  
assumption                                       假设，假定 Bx|h)e9  
at a given date                                         在某一特定时日 d/\ajQ1::  
attestation                                         鉴证，公证 +(h{3Y|  
attestation service                             鉴证服务 b T** y?2  
audit adjustment                                审计调整 ~F>'+9?Sn  
audit areas                                        审计领域 '-P+|bZ W4  
audit conclusion                                审计结论 Kr+#)S  
audit effectiveness                             审计效果 q<4{&omUJ  
audit efficiency                                  审计效率 {N@Pk[!  
audit engagement letter                      审计业务约定书 _U Y5  
audit evidence                                          审计证据 4j<[3~:0 o  
audit fee                                    审计费 J{$c|  
audit files                                          审计档案 k{cPiY^  
audit findings                                     审计中发现的事项 Fp>nu_-"  
audit implementation stage                        审计实施阶段 e /L([  
audit mark                                        审计标识 T `o
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audit materiality                                 审计重要性 Uv!VzkPfo  
audit method                                     审计方法 }l_8~/9  
audit objective                                         审计目标，审计目的 Nwk^r75lq  
audit of financial statements                      会计报表审计，财务报表审计 Nf}i/  
audit opinion                                     审计意见 T5wVJgN>  
audit period                                      被审计期间，被审计年度 ,Uy;jk  
audit plan                                          审计计划 pMoza8  
audit planning                                    编制审计计划，制定审计计划，审计计划 y8dOx=c  
audit planning stage                                  审计计划阶段 -:Bgp*S  
audit procedure                                审计程序 T75N0/teS  
audit programme                               审计程序表，具体审计计划 "_:6v64Gx  
audit report                                       审计报告 _.SpU`>/f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xp*d:  
audit report with a qualified opinion                 有保留意见的审计报告 'a"Uw"/p[  
audit report with an adverse opinion                否定意见的审计报告 WnA Y<hZ|  
audit report with dual dates                      双重日期审计报告 Yh{5O3(;  
audit reporting stage                                 审计报告阶段 mv(/M t  
audit responsibility                                   审计责任 uFFC.w  
audit results                                      审计结果 7yOBxb   
audit risk                                          审计风险 w4l]r
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audit sampling                                          审计抽样 Y[W]YPs  
audit sampling techniques                         审计抽样方法，审计抽样技术 ."`||@|  
audit strategies                                  审计策略 gZ=$bR  
audit summary                                         审计总结，审计小结 nI8zT0o  
audit team                                         审计小组 k
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audit test                                    审计测试 6rlvSdB  
audit trail                                          审计轨迹 TW=N+ye^1(  
audit work                                        审计工作 N]&hw&R{Q  
audit working paper                                 审计工作底稿 l`a_0  
audited financial statement                        审计会计报表，已审计财务报表 @2TfW]6  
Auditing Guidelines (the～)                      审计规范指南 >S%}HSPKq  
auditing standards                             审计准则 fyxc4-D  
audit-oriented working paper                          (审计)业务类工作底稿 ,Bj]j -\Y  
authorisation                                     授权 =nlj|S ~3  
authorisation of transaction                       交易的授权 %1)JRc  
availability                                         可获得性 ?',Wn3A  
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balance                                      余额；差额；平衡 & d* bQv$  
balance sheet                                    资产负债表 }d@;]cps  
bank                                                 银行 ri4:w_/{,Y  
bank account                                    银行账户，银行户头 SKGnx  
bank statement                                 银行对账单 U@:l~xJ  
barter transaction                              易货交易，以物换物交易 8yM8O #S  
basis of audit                                    审计依据 S(lqj6aa}  
basis of preparation                                (会计报表的)编制基础 IEWl I  
book of account                               账目，账簿 rY)m
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borrowing                                         借款，贷款，借债 kD6Iz$tr  
branch                                              分支，分支机构，分店 bn
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brought forward                                (账户余额等的)承上年，承上期，承上页 1+Vei<H$  
budget                                              预算 v+CW([zAx#  
building                                      建筑物；大楼 rw75(Lp{  
business conditions                                  业务情况，经营情况 D3y4e8+Z'  
business licence                               (企业等的)营业执照 a&[>kO  
business relation                                业务关系 wd
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