[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 1AFA=t:]p  
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审计词汇英汉对照 YchH~m
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ability to continue as a going concern               持续经营能力 BL4-7  
acceptability                                     可接受性，可接受程度 h>bx}$q  
acceptable level of detection risk                     检查风险的可接受水平 fTX;.M/%   
acceptance of engagement                       接受委托 8l">cVo]T  
accepting the engagement for the first time              首次接受委托 L\iFNT}g`  
access to asset                                         对资产的接触 q0\6F^;M  
according to                                     根据，依据，依照 $`'/+x"%  
account balance                                账户余额 M'l ;:  
account for                                       对……进行会计处理，核算；解释 #|``ca54B  
accounting                                        会计，会计学 8JUwf  
accounting advisory serve                        会计咨询服务 (Awm9|.{+  
accounting firm                                 会计师事务所 .tr!(O],h  
accounting information                      会计信息，会计资料 9Gz=lc[!7  
accounting period                             会计期间 xd0 L{ue.  
accounting policies                                   会计政策 >KKMcTO YY  
accounting professional bodies                 会计职业组织，会计职业团体 CTA3*Gn  
accounting records                                   会计记录 x$(f7?s] 1  
accounting responsibility                           会计责任 8a"%0d#  
accounting service                             会计服务 C9 j|OSgk  
accounting standards                                会计准则 a-J.B.A$Z/  
Accounting Standards for Business Enterprises       企业会计准则 k==h|\|  
accounting system                             会计系统 ?Ss! e$jf  
accounting treatment                                会计处理 yaV|AB$v  
accuracy                                    准确性，精确性 v(%*b,^  
additional audit procedures                      追加审计程序 e@YK@?^#N  
addressee                                         收件人，收信人 6-ils3&  
Administration of State-owned Assets  (the～)     国有资产管理局 |sZHUf_  
administrative laws and regulations                 行政法规 28u_!f[  
adverse impact                                 不利影响，负面影响 ~7Ux@Sx;  
adverse opinion                                反对意见 H" 7u7l  
advisory group                                  咨询组，顾问组 p{dj~
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agency fee                                        代理费，代理费用 GsM<2@?  
aggregate                                          总计，合计为…… caX< n>  
alternation of document and record                 变造文件和记录 o[D9I hs  
alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 PeEj&4k  
amortisation                                      摊销 |(^PS8wG  
analytical capacity                             分析能力 <ZR9GlIr  
analytical procedures                               分析性程序 MnW+25=N  
annual financial statements                        年度会计报表，年度财务报表 FML(4BY,  
appendix                                          附录，附表 +x}<IS8  
applicable                                         适用的 7E!5G2XX~~  
applicable laws and regulations                 适用的法规 `~q<N  
application systems                                  应用系统 13/]DF,S"^  
apply consistently                              一贯地执行，一贯地实施 ;YL i{  
appropriate                                       适当的，合适的； Nmh*EAJSy  
征用，挪用 &PtJ$0%q  
appropriate authorization                          适当的授权 ZqO^f*F>h  
appropriateness of audit evidence                    审计证据的适当性 LBP`hK:>W~  
approval                                    批准，核准 lU8Hd|@-  
assertion                                    (会计报表上的)认定；确认 +m,yA mEEd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )@bQu~Y  
asset                                                 资产，财产 ]5:8Z@  
asset restructuring                             资产重组 8DaL,bi*.  
assignment of duties                                 职责的划分 Q#zmf24W  
assistant                                     助理，助理人员 mpJ#:}n  
associated company                                 联属公司，联营公司  x]ot 2  
association                                        联合，结合；协会，社团 "kqPmeI  
assumption                                       假设，假定 RViuJ;  
at a given date                                         在某一特定时日 U:_^#\p  
attestation                                         鉴证，公证 0_t!T'jr7  
attestation service                             鉴证服务 +^T@sa`[I  
audit adjustment                                审计调整 7. ;3e@s  
audit areas                                        审计领域 ]e@Oiq  
audit conclusion                                审计结论 -A!%*9Z  
audit effectiveness                             审计效果 ~W]TD@w  
audit efficiency                                  审计效率 3sZ\0P}   
audit engagement letter                      审计业务约定书 $PHvA6D  
audit evidence                                          审计证据 k"w"hg&e  
audit fee                                    审计费 `*KHSA  
audit files                                          审计档案 u> 7=AlWF-  
audit findings                                     审计中发现的事项 SasJic2M  
audit implementation stage                        审计实施阶段 *-p}z@8  
audit mark                                        审计标识 >[*qf9$  
audit materiality                                 审计重要性 4+ Z]3oIRE  
audit method                                     审计方法 x-3\Ls[I  
audit objective                                         审计目标，审计目的 [!OxZ!  
audit of financial statements                      会计报表审计，财务报表审计 ,zY$8y
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audit opinion                                     审计意见 i K? w6  
audit period                                      被审计期间，被审计年度 kMd.h[X~  
audit plan                                          审计计划 Q]>.b%s[  
audit planning                                    编制审计计划，制定审计计划，审计计划 N]sAji*  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 *;*r8[U}q  
audit programme                               审计程序表，具体审计计划 J-hbh  
audit report                                       审计报告 4{`{WI{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5XBH$&Td  
audit report with a qualified opinion                 有保留意见的审计报告 +srGN5!  
audit report with an adverse opinion                否定意见的审计报告 L;I]OC^J  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 }`~+]9<  
audit responsibility                                   审计责任 | %Vh`HT  
audit results                                      审计结果 ea')$gR  
audit risk                                          审计风险 'b{]:Y  
audit sampling                                          审计抽样 D d</`iUq  
audit sampling techniques                         审计抽样方法，审计抽样技术 C~iL3Cb  
audit strategies                                  审计策略 S^\Vgi(  
audit summary                                         审计总结，审计小结 kPLxEwl  
audit team                                         审计小组 'q:`? nJ^  
audit test                                    审计测试 y h9*z3  
audit trail                                          审计轨迹 )+2hl  
audit work                                        审计工作 )Z9>$V$j  
audit working paper                                 审计工作底稿 ~R92cH>L  
audited financial statement                        审计会计报表，已审计财务报表 RrQJ/ts7}  
Auditing Guidelines (the～)                      审计规范指南 )hfpwdQ  
auditing standards                             审计准则 >\3V a  
audit-oriented working paper                          (审计)业务类工作底稿 0KOgw*>_  
authorisation                                     授权 }U"&8%PZr  
authorisation of transaction                       交易的授权 j8lb~0JD  
availability                                         可获得性 Q$@I"V&G.  
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balance                                      余额；差额；平衡 YcpoL@ab  
balance sheet                                    资产负债表 r\V ={p  
bank                                                 银行 NHZz _a=  
bank account                                    银行账户，银行户头 ^$hH1H+V  
bank statement                                 银行对账单 |8tilOqI  
barter transaction                              易货交易，以物换物交易 `RL"AH:+  
basis of audit                                    审计依据 WEi2=3dV  
basis of preparation                                (会计报表的)编制基础 @2 fg~2M1  
book of account                               账目，账簿 f=K]XTw~  
borrowing                                         借款，贷款，借债 ut7zVp<"  
branch                                              分支，分支机构，分店 X_\otVh(D  
brought forward                                (账户余额等的)承上年，承上期，承上页 7E~;xn;  
budget                                              预算 @t_=Yl2
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building                                      建筑物；大楼 HCC#j9UN6  
business conditions                                  业务情况，经营情况 5C5sgR C  
business licence                               (企业等的)营业执照 ]-/VH
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business relation                                业务关系 +!.^zp21  
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