[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 X@$f$=  
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审计词汇英汉对照 w,.+IV$Kk  
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ability to continue as a going concern               持续经营能力 -(~.6WnhS  
acceptability                                     可接受性，可接受程度 -d~4A  
acceptable level of detection risk                     检查风险的可接受水平 _g+JA3sIJ  
acceptance of engagement                       接受委托 O-ew%@_  
accepting the engagement for the first time              首次接受委托 OglEt["  
access to asset                                         对资产的接触 \.C+ue  
according to                                     根据，依据，依照 cQ/5
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account balance                                账户余额 1e(E:_t  
account for                                       对……进行会计处理，核算；解释 O,J>/  
accounting                                        会计，会计学 W}3.E "K  
accounting advisory serve                        会计咨询服务 1_o],?Q  
accounting firm                                 会计师事务所 oo,uO;0G  
accounting information                      会计信息，会计资料 pf
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accounting period                             会计期间 u5O+1sZ"6  
accounting policies                                   会计政策 ~rlB'8j(  
accounting professional bodies                 会计职业组织，会计职业团体 VYu~26Zr  
accounting records                                   会计记录 @>d*H75  
accounting responsibility                           会计责任 FemCLvu  
accounting service                             会计服务 NMW#AZVd  
accounting standards                                会计准则 5\N(PL  
Accounting Standards for Business Enterprises       企业会计准则 W0(_~  
accounting system                             会计系统 8B7cBkl:  
accounting treatment                                会计处理 vGc,vjC3x  
accuracy                                    准确性，精确性 " W!M[qBW  
additional audit procedures                      追加审计程序 B268e  
addressee                                         收件人，收信人 [OjF[1I)u  
Administration of State-owned Assets  (the～)     国有资产管理局 +awW3^1Ed  
administrative laws and regulations                 行政法规 {G|,\O1  
adverse impact                                 不利影响，负面影响 3;)>Fs;  
adverse opinion                                反对意见 ?Eg(Gu.J  
advisory group                                  咨询组，顾问组 iocI:b<  
agency fee                                        代理费，代理费用 P7J>+cm  
aggregate                                          总计，合计为…… wA
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alternation of document and record                 变造文件和记录 3Vsc 9B"w  
alternative audit procedures                      替代审计程序，备选审计程序 Vx(B{5>Vu  
amend                                              修改，修订 x9$` W  
amortisation                                      摊销 stG~AC  
analytical capacity                             分析能力 6Se?sHC>  
analytical procedures                               分析性程序 3,>0a  
annual financial statements                        年度会计报表，年度财务报表 9iXeBC  
appendix                                          附录，附表 <p}R~zk  
applicable                                         适用的 ;>506jZ  
applicable laws and regulations                 适用的法规 e8y;.D[2  
application systems                                  应用系统 il}%7b-  
apply consistently                              一贯地执行，一贯地实施 w<C#Bka  
appropriate                                       适当的，合适的； X- pqw~$  
征用，挪用 x1Lb*3Fe  
appropriate authorization                          适当的授权 A:>01ZJ5S+  
appropriateness of audit evidence                    审计证据的适当性 $@sE n4h  
approval                                    批准，核准 9)0D~oUi  
assertion                                    (会计报表上的)认定；确认 6$fHtJD:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6S\C}U/  
asset                                                 资产，财产 'HT7_$?*  
asset restructuring                             资产重组 $h^wG)s2P  
assignment of duties                                 职责的划分 H]Cy=Zi"  
assistant                                     助理，助理人员 ~;Ov-^tp  
associated company                                 联属公司，联营公司 LL]zT H0  
association                                        联合，结合；协会，社团 CJ(NgYC h  
assumption                                       假设，假定 2uG0/7  
at a given date                                         在某一特定时日 ?bPRxR  
attestation                                         鉴证，公证 [!!o-9b  
attestation service                             鉴证服务 2GFLnz  
audit adjustment                                审计调整 +IrLDsd  
audit areas                                        审计领域
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audit conclusion                                审计结论 &?VQ,+[<
 
audit effectiveness                             审计效果 Ae mDJ8Y  
audit efficiency                                  审计效率 F4
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audit engagement letter                      审计业务约定书 H:!7:  
audit evidence                                          审计证据 Z&ZP"P4  
audit fee                                    审计费 iDMJicW!+F  
audit files                                          审计档案 z)'Mk[  
audit findings                                     审计中发现的事项 aT_&x@x  
audit implementation stage                        审计实施阶段 9!T[Z/}T  
audit mark                                        审计标识 RD\  
audit materiality                                 审计重要性 y(Y!?X I  
audit method                                     审计方法 7+]=-  
audit objective                                         审计目标，审计目的 OTC!wI g  
audit of financial statements                      会计报表审计，财务报表审计 6Pnk5ps }h  
audit opinion                                     审计意见 D|@/yDQ  
audit period                                      被审计期间，被审计年度 +hn+K1  
audit plan                                          审计计划 ;w:M`#2  
audit planning                                    编制审计计划，制定审计计划，审计计划 d_4T}%q  
audit planning stage                                  审计计划阶段 ]x\-$~E  
audit procedure                                审计程序 FQT~pfY  
audit programme                               审计程序表，具体审计计划 /<E5"Mm%  
audit report                                       审计报告 S ?RN?1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )A!>=2M`  
audit report with a qualified opinion                 有保留意见的审计报告 9l}FU$  
audit report with an adverse opinion                否定意见的审计报告 7G.#O}).b  
audit report with dual dates                      双重日期审计报告 n.wF&f'D]  
audit reporting stage                                 审计报告阶段 Ae69>bkE0  
audit responsibility                                   审计责任 XID<(HBA"!  
audit results                                      审计结果 *\=.<|HZ  
audit risk                                          审计风险 @.G[s)x  
audit sampling                                          审计抽样 =3q/F7-  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wm_4avXtO  
audit strategies                                  审计策略 Wi[~fI8^!  
audit summary                                         审计总结，审计小结 R16 '?,  
audit team                                         审计小组 hc~s"Atck  
audit test                                    审计测试 |_o=^?z'  
audit trail                                          审计轨迹 350_CN,  
audit work                                        审计工作 ktj]:rCkF  
audit working paper                                 审计工作底稿 @Gx.q&H  
audited financial statement                        审计会计报表，已审计财务报表 wSb1"a  
Auditing Guidelines (the～)                      审计规范指南 U Z.=aQ}M  
auditing standards                             审计准则 8CnRi  
audit-oriented working paper                          (审计)业务类工作底稿 '
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authorisation                                     授权 V+Cwzc^j  
authorisation of transaction                       交易的授权 d@ Y}SWTB  
availability                                         可获得性 7h6,c/<  
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balance                                      余额；差额；平衡 D<8 HZ%o  
balance sheet                                    资产负债表 _cy2z  
bank                                                 银行 ~vXa
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bank account                                    银行账户，银行户头 Vnx,5E&  
bank statement                                 银行对账单 R& |mdY8  
barter transaction                              易货交易，以物换物交易 '3TW [!m  
basis of audit                                    审计依据 %6L^ 2 X  
basis of preparation                                (会计报表的)编制基础 v3}L`dyh3  
book of account                               账目，账簿 vJ\pR~?  
borrowing                                         借款，贷款，借债 hGd<<\  
branch                                              分支，分支机构，分店 r`AuvwHPs[  
brought forward                                (账户余额等的)承上年，承上期，承上页 M@4UGM`J  
budget                                              预算 2R=DB`3  
building                                      建筑物；大楼 g)s{IAVx  
business conditions                                  业务情况，经营情况 Q2zjZC*'%  
business licence                               (企业等的)营业执照 @fs`=lL/  
business relation                                业务关系 (S xR`QP?,  
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