[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 R _%pR_\  
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审计词汇英汉对照 >F v8 -  
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ability to continue as a going concern               持续经营能力 pY@+.V`a  
acceptability                                     可接受性，可接受程度 2I  
acceptable level of detection risk                     检查风险的可接受水平 {lA@I*_lj  
acceptance of engagement                       接受委托 `y(3:##p  
accepting the engagement for the first time              首次接受委托 Q2o:wXvj  
access to asset                                         对资产的接触 B(5g&+{Lq~  
according to                                     根据，依据，依照 iGIaZ!j aW  
account balance                                账户余额 'n=D$j]X  
account for                                       对……进行会计处理，核算；解释 '1+ Bgf  
accounting                                        会计，会计学 [F$3mzx  
accounting advisory serve                        会计咨询服务 ()Z$j,2  
accounting firm                                 会计师事务所 *4bV8T>0Z  
accounting information                      会计信息，会计资料 l`k3!EZDS  
accounting period                             会计期间 R!=XMV3$PH  
accounting policies                                   会计政策 #"|Ey6 &  
accounting professional bodies                 会计职业组织，会计职业团体 _1a2Z\  
accounting records                                   会计记录 wFD.3!  
accounting responsibility                           会计责任 ?w+T_EH  
accounting service                             会计服务 bYz:gbs]4|  
accounting standards                                会计准则 F&Gb[ Q&a8  
Accounting Standards for Business Enterprises       企业会计准则 K(?7E6\vO  
accounting system                             会计系统 DbDpdC;  
accounting treatment                                会计处理 z'm;H{xf  
accuracy                                    准确性，精确性 ]5/C"  
additional audit procedures                      追加审计程序 <Aa%Uwpc  
addressee                                         收件人，收信人 Wd7*sa3T  
Administration of State-owned Assets  (the～)     国有资产管理局 8dv1#F|  
administrative laws and regulations                 行政法规 @AwH?7(b  
adverse impact                                 不利影响，负面影响 9M6&+1XE  
adverse opinion                                反对意见 _Cs.%R!r  
advisory group                                  咨询组，顾问组 rr*IIG&.5  
agency fee                                        代理费，代理费用 *\/UT  
aggregate                                          总计，合计为…… 'oTF$3n  
alternation of document and record                 变造文件和记录 t?s1@
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alternative audit procedures                      替代审计程序，备选审计程序 ^%nAx| 4xQ  
amend                                              修改，修订 yC -4wn*  
amortisation                                      摊销 B\6\QQ;rUo  
analytical capacity                             分析能力 j<c_*^/'9  
analytical procedures                               分析性程序 ("{'],>  
annual financial statements                        年度会计报表，年度财务报表 <(v!Xj^yO  
appendix                                          附录，附表 tNjrd}8s  
applicable                                         适用的 ms?
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applicable laws and regulations                 适用的法规 $I.'7 &h;  
application systems                                  应用系统 NH{0KZ R  
apply consistently                              一贯地执行，一贯地实施 7-^d4P+|g  
appropriate                                       适当的，合适的； \oi=fu=}*  
征用，挪用 vXc<#X9  
appropriate authorization                          适当的授权 7"gy\_M  
appropriateness of audit evidence                    审计证据的适当性 M*x_1h5n  
approval                                    批准，核准 ZjzQv)gZ  
assertion                                    (会计报表上的)认定；确认 /+rHy7(\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 js{ RaR=  
asset                                                 资产，财产 wDsEx!\#  
asset restructuring                             资产重组 az w8BK  
assignment of duties                                 职责的划分 +2vcUy  
assistant                                     助理，助理人员 X0m\   
associated company                                 联属公司，联营公司 P^ a$?  
association                                        联合，结合；协会，社团 %l>^q`p  
assumption                                       假设，假定  qwN-VCj  
at a given date                                         在某一特定时日 6s6[sUf=l&  
attestation                                         鉴证，公证 BUtXHD  
attestation service                             鉴证服务 pvX\kX3}  
audit adjustment                                审计调整 kWgxswl7H  
audit areas                                        审计领域 NK#f Gz*,(  
audit conclusion                                审计结论 GR"Jk[W9  
audit effectiveness                             审计效果 x{=ty*E  
audit efficiency                                  审计效率 J<'4(}^|  
audit engagement letter                      审计业务约定书 o/Z?/alt4  
audit evidence                                          审计证据 V< J~:b1V  
audit fee                                    审计费 _W$4Qn+f  
audit files                                          审计档案 ]86U-`p  
audit findings                                     审计中发现的事项 (mv8_~F0  
audit implementation stage                        审计实施阶段 -gzk,ymp  
audit mark                                        审计标识 $Q62 7  
audit materiality                                 审计重要性 2 Y%$6NX  
audit method                                     审计方法 rt f}4.  
audit objective                                         审计目标，审计目的 eOS#@6U=u  
audit of financial statements                      会计报表审计，财务报表审计 y$!~</=b  
audit opinion                                     审计意见 v,kedKcxv'  
audit period                                      被审计期间，被审计年度 5{{u #W%=  
audit plan                                          审计计划 vrH/Z.WD  
audit planning                                    编制审计计划，制定审计计划，审计计划 Oq[tgmf  
audit planning stage                                  审计计划阶段 q K]Wk+  
audit procedure                                审计程序 9=:!XkT.  
audit programme                               审计程序表，具体审计计划 y6$5meh.T  
audit report                                       审计报告 cd\0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oM J5;  
audit report with a qualified opinion                 有保留意见的审计报告 ^"l4  
audit report with an adverse opinion                否定意见的审计报告 @dGj4h.  
audit report with dual dates                      双重日期审计报告 w!h!%r  
audit reporting stage                                 审计报告阶段 8USF;k  
audit responsibility                                   审计责任 CB|Z~_Bm  
audit results                                      审计结果 3rs=EMz:w  
audit risk                                          审计风险 i: 1V\q%  
audit sampling                                          审计抽样 oveW)~4  
audit sampling techniques                         审计抽样方法，审计抽样技术 k{uc%6s  
audit strategies                                  审计策略 8$S$*[-a  
audit summary                                         审计总结，审计小结 mim]nRd2v  
audit team                                         审计小组 gJ:Z7b  
audit test                                    审计测试 /,wG$b+  
audit trail                                          审计轨迹 9^XT,2Wwf  
audit work                                        审计工作 Y
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audit working paper                                 审计工作底稿 =Bl#CE)X  
audited financial statement                        审计会计报表，已审计财务报表 Wo\NX05-?  
Auditing Guidelines (the～)                      审计规范指南 p.)G ],  
auditing standards                             审计准则 }]kzj0m  
audit-oriented working paper                          (审计)业务类工作底稿  R:-^,/1  
authorisation                                     授权 >AJtoJ=j  
authorisation of transaction                       交易的授权 .Q4EmpByCg  
availability                                         可获得性 flnoK%wi  
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balance                                      余额；差额；平衡 s@Y0"   
balance sheet                                    资产负债表 yPKeatH]  
bank                                                 银行 6*Rz}RQ  
bank account                                    银行账户，银行户头 Gw$U0HA[,  
bank statement                                 银行对账单 q8`JRmt)H  
barter transaction                              易货交易，以物换物交易 \ c9EE-  
basis of audit                                    审计依据 NJwcb=*  
basis of preparation                                (会计报表的)编制基础 LsoP >vJG  
book of account                               账目，账簿 58{6kJ@  
borrowing                                         借款，贷款，借债 u9_ Fjm}&  
branch                                              分支，分支机构，分店 mKfT4t  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y}Y2Vx  
budget                                              预算 7C F
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building                                      建筑物；大楼 Kb#py 
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business conditions                                  业务情况，经营情况 ZF>zzi+@  
business licence                               (企业等的)营业执照 6 l<q  
business relation                                业务关系 ?=$a6 o  
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