[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 8@(?E[&O>  
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审计词汇英汉对照 @mxaZ5Vv}  
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ability to continue as a going concern               持续经营能力 j<~T:Tk  
acceptability                                     可接受性，可接受程度 D}X6I#U'/  
acceptable level of detection risk                     检查风险的可接受水平 sR83e|4I  
acceptance of engagement                       接受委托 yEbo`/ ]b  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 &fWC-|  
according to                                     根据，依据，依照 RPf<-J:t  
account balance                                账户余额 Y@#N_]oXj  
account for                                       对……进行会计处理，核算；解释 4v N:Kj  
accounting                                        会计，会计学 Iy4%,8C]g  
accounting advisory serve                        会计咨询服务 B0)|sH  
accounting firm                                 会计师事务所 9kF0H a}J  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 [xrsa!$   
accounting policies                                   会计政策 {~FPv mj&  
accounting professional bodies                 会计职业组织，会计职业团体 !03JA9lo  
accounting records                                   会计记录 NziCN*6  
accounting responsibility                           会计责任 Z
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accounting service                             会计服务 K$qY^oyQFw  
accounting standards                                会计准则 y9R
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Accounting Standards for Business Enterprises       企业会计准则 PWx%~U.8~j  
accounting system                             会计系统 (BxmV1  
accounting treatment                                会计处理 Zr2T^p5u  
accuracy                                    准确性，精确性 F:P2:s<d-  
additional audit procedures                      追加审计程序 I;E?;i  
addressee                                         收件人，收信人 ;
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Administration of State-owned Assets  (the～)     国有资产管理局 /@1YlxK F  
administrative laws and regulations                 行政法规 qWWt5rJ  
adverse impact                                 不利影响，负面影响 l5VRdZ4Uf  
adverse opinion                                反对意见 46e?
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advisory group                                  咨询组，顾问组 %bF157X5An  
agency fee                                        代理费，代理费用 N*$GP3]  
aggregate                                          总计，合计为…… %~M*<pN  
alternation of document and record                 变造文件和记录 DW9MX`!Xc  
alternative audit procedures                      替代审计程序，备选审计程序 0k16f3uI   
amend                                              修改，修订 f sh9-iY8e  
amortisation                                      摊销 =M*pym]QSY  
analytical capacity                             分析能力 uHZ4 @w:  
analytical procedures                               分析性程序 <7rj,O1=  
annual financial statements                        年度会计报表，年度财务报表 \ HUDZ2 s  
appendix                                          附录，附表 1Hr1Ir<KR  
applicable                                         适用的 snfFRc(RE  
applicable laws and regulations                 适用的法规 ~MH^R1=]  
application systems                                  应用系统 Q Kr/  
apply consistently                              一贯地执行，一贯地实施 @M-w8!.~  
appropriate                                       适当的，合适的； K/ N{F\  
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appropriate authorization                          适当的授权 ,C><n kx  
appropriateness of audit evidence                    审计证据的适当性 Xy K,  
approval                                    批准，核准 oNPvksdC;  
assertion                                    (会计报表上的)认定；确认 =gR/ t@Ld  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O<L=N-  
asset                                                 资产，财产 vw3[(_MV3_  
asset restructuring                             资产重组 0wVM%Dng  
assignment of duties                                 职责的划分 _^(1Qb[  
assistant                                     助理，助理人员 \rxjvV4fcZ  
associated company                                 联属公司，联营公司 ^(C4Q?[2m  
association                                        联合，结合；协会，社团 +CdUr~6  
assumption                                       假设，假定 8+gp"!E  
at a given date                                         在某一特定时日 ^VMCs/g6  
attestation                                         鉴证，公证 fUWrR1  
attestation service                             鉴证服务 )mwwceN  
audit adjustment                                审计调整 1irSI,j%z  
audit areas                                        审计领域 [@VzpVhXz  
audit conclusion                                审计结论 JHm Pa  
audit effectiveness                             审计效果 ey[Z<i1  
audit efficiency                                  审计效率 A_U=`M=-  
audit engagement letter                      审计业务约定书 W&9qgbO]  
audit evidence                                          审计证据 `|AH3v1  
audit fee                                    审计费 w{[
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audit files                                          审计档案 3>L5TYa  
audit findings                                     审计中发现的事项 /LWk>[
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audit implementation stage                        审计实施阶段 d-Z2-89K  
audit mark                                        审计标识
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audit materiality                                 审计重要性 zT&"rcT">  
audit method                                     审计方法 rBQ<5.  
audit objective                                         审计目标，审计目的 7"aN7Q+EbI  
audit of financial statements                      会计报表审计，财务报表审计 *`w>\},su  
audit opinion                                     审计意见 B%Qo6*b  
audit period                                      被审计期间，被审计年度 <v'[Wl@hq  
audit plan                                          审计计划 ,
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audit planning                                    编制审计计划，制定审计计划，审计计划 e4I
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audit planning stage                                  审计计划阶段 52o^]
 
audit procedure                                审计程序 .EHq.cd
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audit programme                               审计程序表，具体审计计划 S{e3aqT#N  
audit report                                       审计报告 j96}E/gF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m5N,
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audit report with a qualified opinion                 有保留意见的审计报告 r7_%t_O|IL  
audit report with an adverse opinion                否定意见的审计报告 6g#yzex  
audit report with dual dates                      双重日期审计报告 &W<9#RPK'  
audit reporting stage                                 审计报告阶段 Q~wS2f`)  
audit responsibility                                   审计责任 ZaY|v-  
audit results                                      审计结果 R|)l^~x  
audit risk                                          审计风险 %Ul,9qG+  
audit sampling                                          审计抽样 #=y)Wuo=  
audit sampling techniques                         审计抽样方法，审计抽样技术 ](s5;ta   
audit strategies                                  审计策略 Wm"#"l 4  
audit summary                                         审计总结，审计小结 w<!,mL5 N  
audit team                                         审计小组 ^}vf  
audit test                                    审计测试 nTGf   
audit trail                                          审计轨迹 3D@3jyo:  
audit work                                        审计工作 +(:Qf+:  
audit working paper                                 审计工作底稿 #0h}{y E  
audited financial statement                        审计会计报表，已审计财务报表 !a\v)R  
Auditing Guidelines (the～)                      审计规范指南 x
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auditing standards                             审计准则 pO)EYla9  
audit-oriented working paper                          (审计)业务类工作底稿 J^#g?RHN>m  
authorisation                                     授权 W(ryL_#;  
authorisation of transaction                       交易的授权 +\ "NPK@3  
availability                                         可获得性 x5\Du6 3  
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balance                                      余额；差额；平衡 ;! ?l8R  
balance sheet                                    资产负债表 .6rbn8h  
bank                                                 银行 *mj=kJ7(  
bank account                                    银行账户，银行户头 D[]0/+,  
bank statement                                 银行对账单 ~cO
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barter transaction                              易货交易，以物换物交易 o58c!44  
basis of audit                                    审计依据 R%}<z*~NE@  
basis of preparation                                (会计报表的)编制基础 0wTOdCvmb  
book of account                               账目，账簿 R%2.
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borrowing                                         借款，贷款，借债 f0^s<:*  
branch                                              分支，分支机构，分店 7;TMxO=bra  
brought forward                                (账户余额等的)承上年，承上期，承上页 NA0Z~Ug>  
budget                                              预算 j7w9H/XF}  
building                                      建筑物；大楼 G{X7;j e  
business conditions                                  业务情况，经营情况 R87@
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business licence                               (企业等的)营业执照 -:r<sv$  
business relation                                业务关系 =#Jx~d[C  
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