[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 LGq}wxq  
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审计词汇英汉对照 mc_`:I=  
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ability to continue as a going concern               持续经营能力 (l :;p&[  
acceptability                                     可接受性，可接受程度 !h&A^ sAc  
acceptable level of detection risk                     检查风险的可接受水平 \?)@ #Qs  
acceptance of engagement                       接受委托 C. dN)?O  
accepting the engagement for the first time              首次接受委托 E!J;bX5  
access to asset                                         对资产的接触 e$|g  
according to                                     根据，依据，依照 l+S08IZ  
account balance                                账户余额 #imMkvx?  
account for                                       对……进行会计处理，核算；解释 SEQ bw](ss  
accounting                                        会计，会计学 3X,9K23T  
accounting advisory serve                        会计咨询服务 'M2Jw8i  
accounting firm                                 会计师事务所 yjZxD[ Z  
accounting information                      会计信息，会计资料 ('!90  
accounting period                             会计期间 eX$P k:  
accounting policies                                   会计政策 -?n|kSHX  
accounting professional bodies                 会计职业组织，会计职业团体 eS9/-Y  
accounting records                                   会计记录 0hK)/!Y  
accounting responsibility                           会计责任 .Rxz;-VA  
accounting service                             会计服务 jJ86Ch  
accounting standards                                会计准则 {zhN>n_  
Accounting Standards for Business Enterprises       企业会计准则 \:C@L&3[  
accounting system                             会计系统 Kxb_9y0`r  
accounting treatment                                会计处理 jE_a ++  
accuracy                                    准确性，精确性 |)QE+|?P  
additional audit procedures                      追加审计程序 B@dA?w.x  
addressee                                         收件人，收信人 cMxTv4|wui  
Administration of State-owned Assets  (the～)     国有资产管理局 k0.|%0?K  
administrative laws and regulations                 行政法规 MnUal}MO  
adverse impact                                 不利影响，负面影响 zZDa71>  
adverse opinion                                反对意见 0}jB/Z_T  
advisory group                                  咨询组，顾问组 G^J|_!.a  
agency fee                                        代理费，代理费用 aLTC#c%U  
aggregate                                          总计，合计为…… u$d T^c
 
alternation of document and record                 变造文件和记录 WP7*Q:5  
alternative audit procedures                      替代审计程序，备选审计程序 \gy39xoW(  
amend                                              修改，修订 bCHA !zO
 
amortisation                                      摊销 ve_TpP  
analytical capacity                             分析能力 Js[dT|>.  
analytical procedures                               分析性程序 B'B,,Mz
 
annual financial statements                        年度会计报表，年度财务报表 2ku\R7  
appendix                                          附录，附表 +s.r!?49+  
applicable                                         适用的 uqPagt<  
applicable laws and regulations                 适用的法规 Jw?J(ig^  
application systems                                  应用系统 @D&VOJV  
apply consistently                              一贯地执行，一贯地实施 ?n9gqwO  
appropriate                                       适当的，合适的； PX}YDC zP$  
征用，挪用 0dA'f0Uy\X  
appropriate authorization                          适当的授权 OF'y]W&  
appropriateness of audit evidence                    审计证据的适当性 Hzh?w!Ow  
approval                                    批准，核准  Hrm^@3  
assertion                                    (会计报表上的)认定；确认 >8+:{NW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `WSm/4 m  
asset                                                 资产，财产 _v:t$k#sN  
asset restructuring                             资产重组 9m MPkgc  
assignment of duties                                 职责的划分 EE5I~k5  
assistant                                     助理，助理人员 `Xvrf  
associated company                                 联属公司，联营公司 gH5E+J_$  
association                                        联合，结合；协会，社团 +gh6eY8  
assumption                                       假设，假定 +DFG762  
at a given date                                         在某一特定时日 sA=WU(4^  
attestation                                         鉴证，公证 =B_v
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attestation service                             鉴证服务 LO0<=4iN(  
audit adjustment                                审计调整 hDI_qZ  
audit areas                                        审计领域 ;HRIB)wF  
audit conclusion                                审计结论 p5&:>>  
audit effectiveness                             审计效果 d-w#\ ^  
audit efficiency                                  审计效率 HTuv_kE  
audit engagement letter                      审计业务约定书 \?A 7{IY  
audit evidence                                          审计证据 CEjMHP$=  
audit fee                                    审计费 OI</o0Ca  
audit files                                          审计档案 /9<zG}:B  
audit findings                                     审计中发现的事项 uuW._$.A>  
audit implementation stage                        审计实施阶段 E4~k)4R  
audit mark                                        审计标识 jC7`_;>=  
audit materiality                                 审计重要性 %_N-~zZ1E  
audit method                                     审计方法 o_hk!s^4m  
audit objective                                         审计目标，审计目的 A46z2  
audit of financial statements                      会计报表审计，财务报表审计 oZTKG'  
audit opinion                                     审计意见 (;-< @~2  
audit period                                      被审计期间，被审计年度 ;2-%IA,  
audit plan                                          审计计划 !2>MaV1,  
audit planning                                    编制审计计划，制定审计计划，审计计划 ib8@U}Vn1  
audit planning stage                                  审计计划阶段 6?u9hi  
audit procedure                                审计程序 ;(AVZxCM  
audit programme                               审计程序表，具体审计计划 U
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audit report                                       审计报告 mb_*FJB-_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +Zgh[a  
audit report with a qualified opinion                 有保留意见的审计报告 CU'$JF  
audit report with an adverse opinion                否定意见的审计报告 fH[Yc>(oj  
audit report with dual dates                      双重日期审计报告 FYU)sQ  
audit reporting stage                                 审计报告阶段 $/sIdFZi  
audit responsibility                                   审计责任 jA9&hbQuL  
audit results                                      审计结果 luAmq+  
audit risk                                          审计风险 -)_"7}|u5  
audit sampling                                          审计抽样 GqB]^snh  
audit sampling techniques                         审计抽样方法，审计抽样技术 qBL>C\V +  
audit strategies                                  审计策略 <RQ
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audit summary                                         审计总结，审计小结 Fy_D
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audit team                                         审计小组 AB92R/  
audit test                                    审计测试 d2f   
audit trail                                          审计轨迹 jinDKJ,n;  
audit work                                        审计工作 ;G!JKg  
audit working paper                                 审计工作底稿 _qwKFC  
audited financial statement                        审计会计报表，已审计财务报表 Jb+cC)(  
Auditing Guidelines (the～)                      审计规范指南 4 0as7.q  
auditing standards                             审计准则 iOk^RDG+  
audit-oriented working paper                          (审计)业务类工作底稿 ^p3"_;p)h  
authorisation                                     授权 }cUq1r-bW  
authorisation of transaction                       交易的授权 Hxe!68{aR  
availability                                         可获得性 6Ap-J~4  
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balance                                      余额；差额；平衡 M}Sn$h_  
balance sheet                                    资产负债表 fX"cQ&  
bank                                                 银行 Kxs_R#k  
bank account                                    银行账户，银行户头 "tax  
bank statement                                 银行对账单 H4l*  
barter transaction                              易货交易，以物换物交易 "`;$wA  
basis of audit                                    审计依据 ro:B[XE  
basis of preparation                                (会计报表的)编制基础 ?J[m)Uo/K  
book of account                               账目，账簿 a'3|EWS ?  
borrowing                                         借款，贷款，借债 Q7uhz5oZ  
branch                                              分支，分支机构，分店 a B(_ZX'L  
brought forward                                (账户余额等的)承上年，承上期，承上页 h+ixl#:  
budget                                              预算 XNODDH  
building                                      建筑物；大楼 PX7@3Y  
business conditions                                  业务情况，经营情况 }.bhs
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business licence                               (企业等的)营业执照 wB%:RI,  
business relation                                业务关系 /1A3 Sw  
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