[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 Jge;/f!i  
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审计词汇英汉对照 }){h Qt7  
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ability to continue as a going concern               持续经营能力 }l [t0C t  
acceptability                                     可接受性，可接受程度 ^Y'>3o21f  
acceptable level of detection risk                     检查风险的可接受水平 O>k.sO <  
acceptance of engagement                       接受委托 Jn:GqO  
accepting the engagement for the first time              首次接受委托 AMO{?:8Y;  
access to asset                                         对资产的接触 H <FDi{  
according to                                     根据，依据，依照 2'@0|k,yC  
account balance                                账户余额 _N<qrH^;  
account for                                       对……进行会计处理，核算；解释 ul% q6=f)  
accounting                                        会计，会计学 $!fz87-p>  
accounting advisory serve                        会计咨询服务 v1)jZ.:  
accounting firm                                 会计师事务所 ^AEg?[q  
accounting information                      会计信息，会计资料 my
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accounting period                             会计期间 4s$))x9p  
accounting policies                                   会计政策 Y8C Xinh  
accounting professional bodies                 会计职业组织，会计职业团体 +"d{P,[3J  
accounting records                                   会计记录 >eU;lru2Q  
accounting responsibility                           会计责任 -i;#4@^t  
accounting service                             会计服务 Ajq<=y`NzV  
accounting standards                                会计准则 lR-4"/1|y  
Accounting Standards for Business Enterprises       企业会计准则 ^Nc\D7( l  
accounting system                             会计系统 12rr:(#%s  
accounting treatment                                会计处理 cPtP?)38.  
accuracy                                    准确性，精确性 / ?Q@Pn  
additional audit procedures                      追加审计程序 WRo#ZVt9$  
addressee                                         收件人，收信人 thq(tK7  
Administration of State-owned Assets  (the～)     国有资产管理局 q=6M3OnS>  
administrative laws and regulations                 行政法规 G-;pMF P(?  
adverse impact                                 不利影响，负面影响 2 K` hH  
adverse opinion                                反对意见 naAZR*(A  
advisory group                                  咨询组，顾问组 Q
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agency fee                                        代理费，代理费用 (F#Qunze  
aggregate                                          总计，合计为…… o!j? )0d  
alternation of document and record                 变造文件和记录 @s@r5uR9B  
alternative audit procedures                      替代审计程序，备选审计程序 8~
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amend                                              修改，修订 1g|H8CA  
amortisation                                      摊销 /h  
analytical capacity                             分析能力 XfY]qQP  
analytical procedures                               分析性程序 EW YpYMkm  
annual financial statements                        年度会计报表，年度财务报表 *d)B4qG  
appendix                                          附录，附表 i*F^;-q)  
applicable                                         适用的 L%=u&9DmU  
applicable laws and regulations                 适用的法规 ="XxS|Mq3  
application systems                                  应用系统 1o.]"~0:  
apply consistently                              一贯地执行，一贯地实施 6rR}qV,+{  
appropriate                                       适当的，合适的； G`TO[p]q  
征用，挪用 PY) 74sa  
appropriate authorization                          适当的授权 7@06x+!  
appropriateness of audit evidence                    审计证据的适当性 <.:B .k  
approval                                    批准，核准 M(5lSu  
assertion                                    (会计报表上的)认定；确认 3ne=7Mj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,@GI3bl  
asset                                                 资产，财产 /y NU0/  
asset restructuring                             资产重组 k2O==IG]
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assignment of duties                                 职责的划分 sx|=*j,_  
assistant                                     助理，助理人员 ]Wfnpqc^  
associated company                                 联属公司，联营公司 G0<m3 Up  
association                                        联合，结合；协会，社团 Nhuw8Xv  
assumption                                       假设，假定 c!6.D  
at a given date                                         在某一特定时日 Y2Y/laD  
attestation                                         鉴证，公证 ky[FNgQ3n  
attestation service                             鉴证服务 DQwbr\xy\  
audit adjustment                                审计调整 z+Y0Zh";/#  
audit areas                                        审计领域 ve'hz{W  
audit conclusion                                审计结论 $,bLb5}Qu  
audit effectiveness                             审计效果 .`iOWCS  
audit efficiency                                  审计效率 3rOv j&2  
audit engagement letter                      审计业务约定书 $S3C_..  
audit evidence                                          审计证据 ofRe4 *\j  
audit fee                                    审计费 ql^n=+U  
audit files                                          审计档案 %~G)xK?W*  
audit findings                                     审计中发现的事项 $FS j^v]  
audit implementation stage                        审计实施阶段 vr2tMD  
audit mark                                        审计标识 SmC91XO  
audit materiality                                 审计重要性 dd_n|x1  
audit method                                     审计方法 PC=b.H8P+W  
audit objective                                         审计目标，审计目的 k${25*M!3  
audit of financial statements                      会计报表审计，财务报表审计 7oK!!Qd^
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audit opinion                                     审计意见 jIg]?4bW[  
audit period                                      被审计期间，被审计年度 arRbq!mO  
audit plan                                          审计计划 Np+<)q2  
audit planning                                    编制审计计划，制定审计计划，审计计划 }-!0d*I  
audit planning stage                                  审计计划阶段 -=@d2LY  
audit procedure                                审计程序 eUQrn>`  
audit programme                               审计程序表，具体审计计划 J?LetyDNr]  
audit report                                       审计报告 p~BEz?e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PA&Ev0`+  
audit report with a qualified opinion                 有保留意见的审计报告 H $XO]\  
audit report with an adverse opinion                否定意见的审计报告 o4\\q66K  
audit report with dual dates                      双重日期审计报告 h b_"E, `F  
audit reporting stage                                 审计报告阶段 k_/*>lIZY  
audit responsibility                                   审计责任 2old})CLJ  
audit results                                      审计结果 :)p\a1I[*  
audit risk                                          审计风险 EWrIDZi  
audit sampling                                          审计抽样 -LhO </l  
audit sampling techniques                         审计抽样方法，审计抽样技术 -QN1=G4  
audit strategies                                  审计策略 :[kfWai#(  
audit summary                                         审计总结，审计小结 W2&o'(P\  
audit team                                         审计小组 F}wy 7s2i  
audit test                                    审计测试 _h6SW2:z!E  
audit trail                                          审计轨迹 X@RS /  
audit work                                        审计工作 whxTCI
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audit working paper                                 审计工作底稿 2Jo|]>nl}u  
audited financial statement                        审计会计报表，已审计财务报表 =;ClOy9  
Auditing Guidelines (the～)                      审计规范指南 0*]n#+=  
auditing standards                             审计准则 gNUYHNzDM(  
audit-oriented working paper                          (审计)业务类工作底稿 FC@h6\+a  
authorisation                                     授权 %|AebxB'o  
authorisation of transaction                       交易的授权 @IhC:Yc  
availability                                         可获得性 aS=-9P;v  
B ~G,_4}#"pM  
balance                                      余额；差额；平衡 v
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balance sheet                                    资产负债表 N?`V;`[  
bank                                                 银行 1-0tG+  
bank account                                    银行账户，银行户头 4A"3C  
bank statement                                 银行对账单 #9zpJ
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barter transaction                              易货交易，以物换物交易 70Jx[3vr  
basis of audit                                    审计依据 G!dx)v  
basis of preparation                                (会计报表的)编制基础 0Q?)?8_  
book of account                               账目，账簿 4PjC[A*  
borrowing                                         借款，贷款，借债 g&z8t;@  
branch                                              分支，分支机构，分店 sPX&XqWx  
brought forward                                (账户余额等的)承上年，承上期，承上页 }@x!r=O)I  
budget                                              预算 z36wWdRa6  
building                                      建筑物；大楼 6~c#G{kc  
business conditions                                  业务情况，经营情况 v|\3FEu@  
business licence                               (企业等的)营业执照 HxSq&j*F  
business relation                                业务关系 O,6Wdw3+-3  
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