[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 .am*d|&+G  
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审计词汇英汉对照 *a%PA(%6  
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ability to continue as a going concern               持续经营能力 9.=#4OH/  
acceptability                                     可接受性，可接受程度 G]1pGA;  
acceptable level of detection risk                     检查风险的可接受水平 i?/?{p$#a-  
acceptance of engagement                       接受委托 m6cW  
accepting the engagement for the first time              首次接受委托 lpUtNy  
access to asset                                         对资产的接触 8!SiTOzR?  
according to                                     根据，依据，依照 jf/9] `Hf  
account balance                                账户余额 mD)O\.uA  
account for                                       对……进行会计处理，核算；解释 <Y2!c,"  
accounting                                        会计，会计学 Vgn1I(Gj4  
accounting advisory serve                        会计咨询服务 1W[(+TZ&s  
accounting firm                                 会计师事务所 >2 qP  
accounting information                      会计信息，会计资料 LeyDs>!0  
accounting period                             会计期间 ,-Nk
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accounting policies                                   会计政策 <;e# "(7  
accounting professional bodies                 会计职业组织，会计职业团体 hFfaaB  
accounting records                                   会计记录 2QRn c"  
accounting responsibility                           会计责任 CM1a<bV<  
accounting service                             会计服务 gu[dw3L  
accounting standards                                会计准则 'e64%t  
Accounting Standards for Business Enterprises       企业会计准则 a4RFn\4?  
accounting system                             会计系统 m5aaY  
accounting treatment                                会计处理 "'B%.a#k  
accuracy                                    准确性，精确性 u(Sz$eV  
additional audit procedures                      追加审计程序 J6ShI
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addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 SYPMoE!U
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administrative laws and regulations                 行政法规 ^(*O$N*#  
adverse impact                                 不利影响，负面影响 veg!mY2&  
adverse opinion                                反对意见 4"x;XVNM[  
advisory group                                  咨询组，顾问组 2] G$6H  
agency fee                                        代理费，代理费用 f;H#TSJ  
aggregate                                          总计，合计为…… UiZp-Y%ki  
alternation of document and record                 变造文件和记录 +|YZEC  
alternative audit procedures                      替代审计程序，备选审计程序 :&)/v q  
amend                                              修改，修订 jsd]7C  
amortisation                                      摊销 {taVAcb  
analytical capacity                             分析能力 lkg*AAR?'  
analytical procedures                               分析性程序 oK:P@V6!  
annual financial statements                        年度会计报表，年度财务报表 L_K\i?  
appendix                                          附录，附表 qU*&49X  
applicable                                         适用的 _j\=FJz[  
applicable laws and regulations                 适用的法规 T}Vpy`  
application systems                                  应用系统 F(~_L.  
apply consistently                              一贯地执行，一贯地实施 ?lN8~Ze  
appropriate                                       适当的，合适的； 6H,=S`V]EK  
征用，挪用 /8t+d.r;/  
appropriate authorization                          适当的授权 R 0HVLQI  
appropriateness of audit evidence                    审计证据的适当性 m<"fRT!Y  
approval                                    批准，核准 PFy;qk  
assertion                                    (会计报表上的)认定；确认 0(/D|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yPh2P5}H>  
asset                                                 资产，财产 2qMsa>~  
asset restructuring                             资产重组 {a8^6dm*E  
assignment of duties                                 职责的划分 .`>
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assistant                                     助理，助理人员 D *I;|.=u  
associated company                                 联属公司，联营公司 zZ"U9!T  
association                                        联合，结合；协会，社团 *8.@aX3  
assumption                                       假设，假定 =/JF-#n/MA  
at a given date                                         在某一特定时日 f H|QAMfOu  
attestation                                         鉴证，公证 !FO^:V<|5  
attestation service                             鉴证服务 qJXsf M6  
audit adjustment                                审计调整 +VLe'|  
audit areas                                        审计领域 _c ]3nzIr  
audit conclusion                                审计结论 Gh[`q7B Q  
audit effectiveness                             审计效果 (S)E|;f%C  
audit efficiency                                  审计效率 Oqpl2Y"/  
audit engagement letter                      审计业务约定书 j-`X_8W  
audit evidence                                          审计证据 =ch Af=  
audit fee                                    审计费 O< tnM<"(  
audit files                                          审计档案 t)gi.Ed1"L  
audit findings                                     审计中发现的事项 &M3ES}6  
audit implementation stage                        审计实施阶段 +}1hU :qW  
audit mark                                        审计标识 IgVo%)n  
audit materiality                                 审计重要性 vo6[2.HS  
audit method                                     审计方法 =PFR{=F  
audit objective                                         审计目标，审计目的 rH&r6Xv[  
audit of financial statements                      会计报表审计，财务报表审计 c
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audit opinion                                     审计意见 tdnXPxn[  
audit period                                      被审计期间，被审计年度 k/_8!^:'  
audit plan                                          审计计划 0Y piHoM  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]r6BLZ[%  
audit planning stage                                  审计计划阶段 yI.}3y{^5  
audit procedure                                审计程序 GtM( Y  
audit programme                               审计程序表，具体审计计划 :x""E5H  
audit report                                       审计报告 $TA6S+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,]uX:h-EM  
audit report with a qualified opinion                 有保留意见的审计报告 9U=fJrj'u  
audit report with an adverse opinion                否定意见的审计报告 }>;ht5/i/  
audit report with dual dates                      双重日期审计报告 \%Ah^U)gS  
audit reporting stage                                 审计报告阶段 {;iHYr-zs  
audit responsibility                                   审计责任 ?VZ11? u  
audit results                                      审计结果 Dpdn%8+Z  
audit risk                                          审计风险 E +Ujpd  
audit sampling                                          审计抽样 wAu[pWD'6;  
audit sampling techniques                         审计抽样方法，审计抽样技术 g>!:U6K  
audit strategies                                  审计策略 'o/N}E!Pt  
audit summary                                         审计总结，审计小结 S0N2rU  
audit team                                         审计小组 S?
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audit test                                    审计测试 OHHNWg_5  
audit trail                                          审计轨迹 3_L1Wm  
audit work                                        审计工作 P^8^1-b  
audit working paper                                 审计工作底稿 &gA6+b'  
audited financial statement                        审计会计报表，已审计财务报表 WO.0K5nfk  
Auditing Guidelines (the～)                      审计规范指南 0\cnc^Z  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 $AA~]'O>6:  
authorisation                                     授权 (}{_]X|e  
authorisation of transaction                       交易的授权 8 )mjy!,  
availability                                         可获得性 *bCi2mbm@  
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balance                                      余额；差额；平衡 y8w0eq94  
balance sheet                                    资产负债表 &\1'1`N1  
bank                                                 银行 DHm[8 Qp  
bank account                                    银行账户，银行户头 R%b*EBZ  
bank statement                                 银行对账单 -yC:?  
barter transaction                              易货交易，以物换物交易 CJ9cCtA  
basis of audit                                    审计依据 cQ(}^KO  
basis of preparation                                (会计报表的)编制基础 c$Xe.:QY  
book of account                               账目，账簿 y Y>-MoF/t  
borrowing                                         借款，贷款，借债 83KfM!w  
branch                                              分支，分支机构，分店 v)@,:u)  
brought forward                                (账户余额等的)承上年，承上期，承上页 r"{Is?yKe  
budget                                              预算 Yzj%{fkh  
building                                      建筑物；大楼 /7k.r}6\R  
business conditions                                  业务情况，经营情况 1m JbQ#5  
business licence                               (企业等的)营业执照
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business relation                                业务关系 X0y?<G1(a  
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