[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 T/YvCbo  
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审计词汇英汉对照 g>&b&X&Y_  
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ability to continue as a going concern               持续经营能力 0'nY
 
acceptability                                     可接受性，可接受程度 H]a@"gO  
acceptable level of detection risk                     检查风险的可接受水平 q*pWx]Y  
acceptance of engagement                       接受委托 .KX LWH  
accepting the engagement for the first time              首次接受委托 %.mHV7c)%  
access to asset                                         对资产的接触 O~L/>Ya  
according to                                     根据，依据，依照 !Bqmw  
account balance                                账户余额 ;qwNM~  
account for                                       对……进行会计处理，核算；解释 j%TcW!D-_  
accounting                                        会计，会计学 okSCM#&:[2  
accounting advisory serve                        会计咨询服务 Hp1n*0%dZ&  
accounting firm                                 会计师事务所 9?i~4&EY  
accounting information                      会计信息，会计资料 \66j4?H#  
accounting period                             会计期间 nLjc.Z\Bl  
accounting policies                                   会计政策 m@#@7[6]o  
accounting professional bodies                 会计职业组织，会计职业团体 'H|=]n0  
accounting records                                   会计记录 2[e^mm&.   
accounting responsibility                           会计责任 A DW>  
accounting service                             会计服务 zZ})$Ny(  
accounting standards                                会计准则 ^Ss4<  
Accounting Standards for Business Enterprises       企业会计准则 go[(N6hN  
accounting system                             会计系统 qFwJ%(IQ  
accounting treatment                                会计处理 [(D^`K<b  
accuracy                                    准确性，精确性 jxdxIkAHZc  
additional audit procedures                      追加审计程序 Vt;!FZ  
addressee                                         收件人，收信人 -<RG'I~  
Administration of State-owned Assets  (the～)     国有资产管理局 r-]HmY x  
administrative laws and regulations                 行政法规 \}9GK`oR  
adverse impact                                 不利影响，负面影响 q7-.-k<dQ  
adverse opinion                                反对意见  4Px  
advisory group                                  咨询组，顾问组 j+-+<h/(  
agency fee                                        代理费，代理费用 "<LVA2v;  
aggregate                                          总计，合计为…… <&Q(I+^  
alternation of document and record                 变造文件和记录 qTd6UKg  
alternative audit procedures                      替代审计程序，备选审计程序 0{'%j~"  
amend                                              修改，修订 #5a'Z+  
amortisation                                      摊销 tMnwY'  
analytical capacity                             分析能力 /:o (Ghc?  
analytical procedures                               分析性程序 MRZ/%OZ.  
annual financial statements                        年度会计报表，年度财务报表 kIlK"=  
appendix                                          附录，附表 /N?vV p  
applicable                                         适用的 ;xMieqz  
applicable laws and regulations                 适用的法规 FaVeP%v  
application systems                                  应用系统 =m6yH_`@  
apply consistently                              一贯地执行，一贯地实施 CTOrBl$70  
appropriate                                       适当的，合适的； $Afw]F$  
征用，挪用 DD
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appropriate authorization                          适当的授权 WymBjDos:  
appropriateness of audit evidence                    审计证据的适当性 $
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approval                                    批准，核准 V {H/>>k7  
assertion                                    (会计报表上的)认定；确认 b( qO fek  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `E4OgO  
asset                                                 资产，财产 jh3XG  
asset restructuring                             资产重组 xw5LPz;
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assignment of duties                                 职责的划分 Bx&F*a;5  
assistant                                     助理，助理人员 oPVyLD  
associated company                                 联属公司，联营公司 `x'vF#  
association                                        联合，结合；协会，社团 pS C5$a(  
assumption                                       假设，假定 ;s(ua
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at a given date                                         在某一特定时日 7Rix=*  
attestation                                         鉴证，公证 #{]Yw }m  
attestation service                             鉴证服务 YR$)yl  
audit adjustment                                审计调整 XnCrxj  
audit areas                                        审计领域 :lGH31GG  
audit conclusion                                审计结论 8fI&-uP{g  
audit effectiveness                             审计效果 lAcXi$pF  
audit efficiency                                  审计效率 SFdSA4D"  
audit engagement letter                      审计业务约定书 _#mo6')j  
audit evidence                                          审计证据 !`VC4o  
audit fee                                    审计费 K0bh;I  
audit files                                          审计档案 vs|_l!n3  
audit findings                                     审计中发现的事项 `4N{x.N  
audit implementation stage                        审计实施阶段 C"=^(HU  
audit mark                                        审计标识 _s> Z Y0  
audit materiality                                 审计重要性 AT6:&5_`  
audit method                                     审计方法 *wOuw@09  
audit objective                                         审计目标，审计目的 u|'}a3  
audit of financial statements                      会计报表审计，财务报表审计  :Ky *AI  
audit opinion                                     审计意见 7:>VH>?D  
audit period                                      被审计期间，被审计年度 Y3J;Kk#AH  
audit plan                                          审计计划 y?1<7>L5~  
audit planning                                    编制审计计划，制定审计计划，审计计划 3{;W!/&>  
audit planning stage                                  审计计划阶段 ag \d4y6  
audit procedure                                审计程序 3>I  
audit programme                               审计程序表，具体审计计划 :1O1I2L0  
audit report                                       审计报告 :?}U Z#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 djxM/"xo  
audit report with a qualified opinion                 有保留意见的审计报告 QlFt:?7f  
audit report with an adverse opinion                否定意见的审计报告 w_sA8B  
audit report with dual dates                      双重日期审计报告 k5=VH5{S  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 W6>SYa  
audit results                                      审计结果 xn)eb#r  
audit risk                                          审计风险 O^AF+c\n  
audit sampling                                          审计抽样 m <cvx3e  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~^GY(J'  
audit strategies                                  审计策略 ydyGPZt  
audit summary                                         审计总结，审计小结 0B;cQSH!q  
audit team                                         审计小组 H"g$qSx  
audit test                                    审计测试 -#nfO*H}  
audit trail                                          审计轨迹 RXj6L~vs5_  
audit work                                        审计工作 3hrODts  
audit working paper                                 审计工作底稿 (DW[#
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audited financial statement                        审计会计报表，已审计财务报表 8sV_@<l<X  
Auditing Guidelines (the～)                      审计规范指南  / hl:p  
auditing standards                             审计准则 -q-/0d<l  
audit-oriented working paper                          (审计)业务类工作底稿 q~K KN /N  
authorisation                                     授权 kK]^q| vb6  
authorisation of transaction                       交易的授权 y+PiH  
availability                                         可获得性 JrkjfoN  
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balance                                      余额；差额；平衡 /W6r{Et  
balance sheet                                    资产负债表 1;4] HNI  
bank                                                 银行 (xJZeY)-b^  
bank account                                    银行账户，银行户头 n nZ|oEF  
bank statement                                 银行对账单 1{.=T&eG#  
barter transaction                              易货交易，以物换物交易 x\ pC&  
basis of audit                                    审计依据 nsCat($)  
basis of preparation                                (会计报表的)编制基础 [uh$\s7  
book of account                               账目，账簿 _(q|W3  
borrowing                                         借款，贷款，借债 mu(EmAoenQ  
branch                                              分支，分支机构，分店 o~*5FN}%+l  
brought forward                                (账户余额等的)承上年，承上期，承上页 t1I` n(]n  
budget                                              预算 c QjzI#  
building                                      建筑物；大楼 KvM}g2"  
business conditions                                  业务情况，经营情况 2A+I8/zRG  
business licence                               (企业等的)营业执照 .Fy f4^0  
business relation                                业务关系 a09 ]5>*  
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