[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 v9}[$HWx  
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审计词汇英汉对照 Su8'$CFz$.  
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ability to continue as a going concern               持续经营能力 Y~oT)wTU  
acceptability                                     可接受性，可接受程度 F,G,b  
acceptable level of detection risk                     检查风险的可接受水平 rbk<z\pc  
acceptance of engagement                       接受委托 0^]t"z5f0  
accepting the engagement for the first time              首次接受委托 015Owi  
access to asset                                         对资产的接触 a]1i/3/  
according to                                     根据，依据，依照 b?kPN:U#N/  
account balance                                账户余额 # bX~=`  
account for                                       对……进行会计处理，核算；解释 \iMyo  
accounting                                        会计，会计学 7o{*Z  
accounting advisory serve                        会计咨询服务 +0pW/4x  
accounting firm                                 会计师事务所 FU@uH U5fd  
accounting information                      会计信息，会计资料 I$N7pobh  
accounting period                             会计期间 Um ;kd&#x  
accounting policies                                   会计政策 X9'xn 0n;  
accounting professional bodies                 会计职业组织，会计职业团体 $P?{O3:V  
accounting records                                   会计记录 L+Pc<U)T+  
accounting responsibility                           会计责任 r`]7S_t5T  
accounting service                             会计服务 R}J-nJlb  
accounting standards                                会计准则 b*9e1/]  
Accounting Standards for Business Enterprises       企业会计准则 $e/*/.  
accounting system                             会计系统 Js}tZ\+P75  
accounting treatment                                会计处理 n0.8)=;2  
accuracy                                    准确性，精确性 ci7~KewJ*  
additional audit procedures                      追加审计程序 6=>7M b$  
addressee                                         收件人，收信人 ||a`fH  
Administration of State-owned Assets  (the～)     国有资产管理局 'P/taEi=R  
administrative laws and regulations                 行政法规 (G5T%[/U  
adverse impact                                 不利影响，负面影响 onzA7Gre  
adverse opinion                                反对意见 f-vK}'Z`,  
advisory group                                  咨询组，顾问组 0^>E`/  
agency fee                                        代理费，代理费用 $DV-Ieb  
aggregate                                          总计，合计为…… =mJ
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alternation of document and record                 变造文件和记录 -]&<Sr-  
alternative audit procedures                      替代审计程序，备选审计程序 x_ySf!ih  
amend                                              修改，修订 R+^zy"~  
amortisation                                      摊销 Xr2J:1pgg  
analytical capacity                             分析能力 -q(:%;  
analytical procedures                               分析性程序 $f(agG]  
annual financial statements                        年度会计报表，年度财务报表 bD@@tGr;W  
appendix                                          附录，附表 !?r/ 4  
applicable                                         适用的 w$% BlqN  
applicable laws and regulations                 适用的法规 ocP*\NR  
application systems                                  应用系统 t/LgHb:)  
apply consistently                              一贯地执行，一贯地实施 ,%='>A  
appropriate                                       适当的，合适的； K|~AA"I;  
征用，挪用 g!`BXmW  
appropriate authorization                          适当的授权 [Ye5Y?  
appropriateness of audit evidence                    审计证据的适当性 LO>8 j:  
approval                                    批准，核准 9<qx!-s2rr  
assertion                                    (会计报表上的)认定；确认 ;5RIwD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j}RM.C\7  
asset                                                 资产，财产 #,Bj!'Q'-  
asset restructuring                             资产重组 Z>HNe9pr  
assignment of duties                                 职责的划分 gDc]^K4>  
assistant                                     助理，助理人员 67 O<*M  
associated company                                 联属公司，联营公司 mE_iS?1  
association                                        联合，结合；协会，社团 sBB:$X  
assumption                                       假设，假定 (o{)>D  
at a given date                                         在某一特定时日 i\Q":4  
attestation                                         鉴证，公证 .6I%64m  
attestation service                             鉴证服务 U:Fpj~E_w  
audit adjustment                                审计调整 .)nCOwR6p  
audit areas                                        审计领域 +TW
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audit conclusion                                审计结论 k pY%&  
audit effectiveness                             审计效果 =KW|#]RB^  
audit efficiency                                  审计效率 o7QK8#  
audit engagement letter                      审计业务约定书 Q^kMCrp
 
audit evidence                                          审计证据 hf[IEK  
audit fee                                    审计费 SOYDp;j  
audit files                                          审计档案 mlmnkgl ]  
audit findings                                     审计中发现的事项 0Sz/c+ 6  
audit implementation stage                        审计实施阶段 tp d|y|  
audit mark                                        审计标识 fX$6;Ae  
audit materiality                                 审计重要性 #m_\1&g  
audit method                                     审计方法 l85CJ+rg  
audit objective                                         审计目标，审计目的 } _VZ  
audit of financial statements                      会计报表审计，财务报表审计 PKATw>zg<  
audit opinion                                     审计意见 n_ OUWvs  
audit period                                      被审计期间，被审计年度 }K+\8em  
audit plan                                          审计计划 {vCU^BN,k  
audit planning                                    编制审计计划，制定审计计划，审计计划 vkh;qPD  
audit planning stage                                  审计计划阶段 5 Wj5IS/  
audit procedure                                审计程序 7~ILRj5Nq  
audit programme                               审计程序表，具体审计计划 ),z,LU Yf  
audit report                                       审计报告 dfX V1B5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hkLw&;WJr  
audit report with a qualified opinion                 有保留意见的审计报告 8Q+TE;  
audit report with an adverse opinion                否定意见的审计报告 (''$'5~  
audit report with dual dates                      双重日期审计报告 )8\Z=uC  
audit reporting stage                                 审计报告阶段 M!{Rq1M  
audit responsibility                                   审计责任 a#>t+.dd  
audit results                                      审计结果 ) +*@AME  
audit risk                                          审计风险 !/[AQ{**T!  
audit sampling                                          审计抽样 6pSRum  
audit sampling techniques                         审计抽样方法，审计抽样技术 7?*~oV
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audit strategies                                  审计策略  8APTk  
audit summary                                         审计总结，审计小结 KF*B  
audit team                                         审计小组 N n:m+ZDo^  
audit test                                    审计测试 #`2GAM];7  
audit trail                                          审计轨迹 ?T~3B]R  
audit work                                        审计工作 pZW}^kg=  
audit working paper                                 审计工作底稿 Ynv 9v\n|  
audited financial statement                        审计会计报表，已审计财务报表 '
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Auditing Guidelines (the～)                      审计规范指南 Pau&4h0  
auditing standards                             审计准则 T9,lblUQ  
audit-oriented working paper                          (审计)业务类工作底稿 >V3W>5X  
authorisation                                     授权 >f3k3XWRT  
authorisation of transaction                       交易的授权 `7+tPbjs  
availability                                         可获得性 6S` ,j  
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balance                                      余额；差额；平衡 eo-XqiJ,]  
balance sheet                                    资产负债表 hnlU,p&y3  
bank                                                 银行 FC|y'j 0  
bank account                                    银行账户，银行户头 !hpTyO+%  
bank statement                                 银行对账单 _AA`R`p;  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 }d$vcEI$3  
basis of preparation                                (会计报表的)编制基础 "
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book of account                               账目，账簿 N$L& |4r  
borrowing                                         借款，贷款，借债 Bx_8@+  
branch                                              分支，分支机构，分店 K.c6Rg  
brought forward                                (账户余额等的)承上年，承上期，承上页 m|g$'vjk  
budget                                              预算 7~QwlU3n<F  
building                                      建筑物；大楼 rl_1),J\qG  
business conditions                                  业务情况，经营情况 .l" _K  
business licence                               (企业等的)营业执照 .oB'ttF1  
business relation                                业务关系 :X]lXock
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