[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 M76p=*  
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审计词汇英汉对照 <rBW6o7  
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ability to continue as a going concern               持续经营能力 =rA?,74  
acceptability                                     可接受性，可接受程度 1,-C*T}nR  
acceptable level of detection risk                     检查风险的可接受水平 )2&3D"V  
acceptance of engagement                       接受委托 )0VL$A  
accepting the engagement for the first time              首次接受委托 "+(|]q"W  
access to asset                                         对资产的接触 aKDY_D  
according to                                     根据，依据，依照 'JOUx_@z  
account balance                                账户余额 eFG/!b<17  
account for                                       对……进行会计处理，核算；解释 2? qC8eC  
accounting                                        会计，会计学 '^UHY[mX8  
accounting advisory serve                        会计咨询服务 :W.H#@'(  
accounting firm                                 会计师事务所 -G(me"Cu  
accounting information                      会计信息，会计资料 qX,q*hr-  
accounting period                             会计期间 lq-KM
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accounting policies                                   会计政策 }u_D{bz  
accounting professional bodies                 会计职业组织，会计职业团体 w:5?ofC  
accounting records                                   会计记录 \O5L# dc#  
accounting responsibility                           会计责任 ~CNB3r5R  
accounting service                             会计服务 L7$f01*  
accounting standards                                会计准则 -c_l nK  
Accounting Standards for Business Enterprises       企业会计准则 'H530Y\  
accounting system                             会计系统 ;z'&$#pA  
accounting treatment                                会计处理 rtj/&>  
accuracy                                    准确性，精确性 hY`<J]-'`  
additional audit procedures                      追加审计程序 TTXF r  
addressee                                         收件人，收信人 }J#HIE\RG  
Administration of State-owned Assets  (the～)     国有资产管理局 `?z('FV  
administrative laws and regulations                 行政法规 }9^:(ty2A  
adverse impact                                 不利影响，负面影响 1}d F,e  
adverse opinion                                反对意见 e$[O J<t  
advisory group                                  咨询组，顾问组 8 0tA5AP  
agency fee                                        代理费，代理费用 P T;{U<5  
aggregate                                          总计，合计为…… \n{#r`T  
alternation of document and record                 变造文件和记录 ,X|Oe@/  
alternative audit procedures                      替代审计程序，备选审计程序 QTHY{:Rmu  
amend                                              修改，修订 o%_-u +  
amortisation                                      摊销 p:~#(/GWf  
analytical capacity                             分析能力 WZ'<iI  
analytical procedures                               分析性程序 ]64Pk9z=  
annual financial statements                        年度会计报表，年度财务报表 L1SX2F8
  
appendix                                          附录，附表 =t, oj6P~  
applicable                                         适用的 W`[VLi}fe  
applicable laws and regulations                 适用的法规 k=s^-Eiu  
application systems                                  应用系统 ctP+ECH  
apply consistently                              一贯地执行，一贯地实施 'gY?=,dF>  
appropriate                                       适当的，合适的； \@@G\\)er  
征用，挪用 o@)Fy51DD  
appropriate authorization                          适当的授权 SoziFI  
appropriateness of audit evidence                    审计证据的适当性 \l/(L5gY  
approval                                    批准，核准 HZ9>4G3  
assertion                                    (会计报表上的)认定；确认 TAYh#T=S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ic'D#m  
asset                                                 资产，财产 2XR!2_)O5  
asset restructuring                             资产重组 #(tdJ<HvC|  
assignment of duties                                 职责的划分 R>b
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assistant                                     助理，助理人员 =F\Xt "  
associated company                                 联属公司，联营公司 F@<cp ?dR  
association                                        联合，结合；协会，社团 JG;}UuHYM  
assumption                                       假设，假定 I#OZ:g^  
at a given date                                         在某一特定时日 1K/HVj+'.  
attestation                                         鉴证，公证 f&vMv.  
attestation service                             鉴证服务 ^&;,n.X5Z  
audit adjustment                                审计调整 |>ztx}\  
audit areas                                        审计领域 Ce+:9}[  
audit conclusion                                审计结论 ]!TE   
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 2bCfY\k  
audit evidence                                          审计证据 S<T'B0r8  
audit fee                                    审计费 w[GEm,ZC  
audit files                                          审计档案 aVR!~hvFs  
audit findings                                     审计中发现的事项 QvbH " 7  
audit implementation stage                        审计实施阶段 ]y#'U  
audit mark                                        审计标识 'd N1~Pa  
audit materiality                                 审计重要性 ndFVP;q  
audit method                                     审计方法 F > rr.  
audit objective                                         审计目标，审计目的 M[qhy.  
audit of financial statements                      会计报表审计，财务报表审计 @x1cV_s[  
audit opinion                                     审计意见 u0W6u} 4;  
audit period                                      被审计期间，被审计年度 Ar)EbGId  
audit plan                                          审计计划 !>F70  
audit planning                                    编制审计计划，制定审计计划，审计计划 r1HG$^  
audit planning stage                                  审计计划阶段 -3ePCAtXbe  
audit procedure                                审计程序 ;gL{*gR]S  
audit programme                               审计程序表，具体审计计划 `%\CO`  
audit report                                       审计报告 Xm# +Z`|N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6?xF!VIL  
audit report with a qualified opinion                 有保留意见的审计报告 reR@@O  
audit report with an adverse opinion                否定意见的审计报告 mx)!]B"  
audit report with dual dates                      双重日期审计报告 (c0L@8L  
audit reporting stage                                 审计报告阶段 E,d<F{=8,o  
audit responsibility                                   审计责任 Yz;7g8HI  
audit results                                      审计结果 P<
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audit risk                                          审计风险 <<-L,0  
audit sampling                                          审计抽样 Z,p@toj'  
audit sampling techniques                         审计抽样方法，审计抽样技术 bGwOhd<.  
audit strategies                                  审计策略 .$s']' =  
audit summary                                         审计总结，审计小结 6Gg`ExcT5  
audit team                                         审计小组 "$N$:B@U  
audit test                                    审计测试 Z'A 3\f   
audit trail                                          审计轨迹 y f*'=q  
audit work                                        审计工作 @(c^u;  
audit working paper                                 审计工作底稿  j=pg5T  
audited financial statement                        审计会计报表，已审计财务报表 ]-t>
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Auditing Guidelines (the～)                      审计规范指南 NU_^*@k  
auditing standards                             审计准则 ^/2HH  
audit-oriented working paper                          (审计)业务类工作底稿 :2KPvp7?  
authorisation                                     授权  kMW9UUw  
authorisation of transaction                       交易的授权 Y;R,ph.a  
availability                                         可获得性 >NPK;Vu  
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balance                                      余额；差额；平衡 Pek[j)g}  
balance sheet                                    资产负债表 '__>M>[  
bank                                                 银行 ];CIo> b_(  
bank account                                    银行账户，银行户头 oAifM1*0  
bank statement                                 银行对账单 ? #a&eW  
barter transaction                              易货交易，以物换物交易 )^8[({r~  
basis of audit                                    审计依据 r<kgYU`  
basis of preparation                                (会计报表的)编制基础 `StuUa  
book of account                               账目，账簿  y=sae  
borrowing                                         借款，贷款，借债 '+Jy//5?  
branch                                              分支，分支机构，分店 5mV!mn:H:  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^X6e\]yj  
budget                                              预算 ,~,q0PA7J  
building                                      建筑物；大楼 ;07$G+['  
business conditions                                  业务情况，经营情况 i`52tH y_  
business licence                               (企业等的)营业执照 :Z/\U*6~  
business relation                                业务关系 PZru:.Mh  
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