[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 wB~5&:]jr  
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审计词汇英汉对照 JxV0y  
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ability to continue as a going concern               持续经营能力 9k`}fk\M  
acceptability                                     可接受性，可接受程度 cGE,3dsF[  
acceptable level of detection risk                     检查风险的可接受水平 {Y(#<UDM  
acceptance of engagement                       接受委托 {tN?)~ZQ  
accepting the engagement for the first time              首次接受委托 f\{ynC2m  
access to asset                                         对资产的接触 V/8"@C  
according to                                     根据，依据，依照 Ow@}6&1  
account balance                                账户余额 A\1X-Mm  
account for                                       对……进行会计处理，核算；解释 T
rEo5 H;  
accounting                                        会计，会计学 FVgE^_  
accounting advisory serve                        会计咨询服务 ?|`Ba-  
accounting firm                                 会计师事务所 WcG}9)9  
accounting information                      会计信息，会计资料 CBVL/pxy  
accounting period                             会计期间 v"
LH^!/  
accounting policies                                   会计政策 W{1"  
accounting professional bodies                 会计职业组织，会计职业团体 3Aqw)B'"_  
accounting records                                   会计记录 d<@SRHP(  
accounting responsibility                           会计责任 =u.jZ*u]WT  
accounting service                             会计服务 G 5T{*  
accounting standards                                会计准则 -fA1_ ?7S  
Accounting Standards for Business Enterprises       企业会计准则 BKfkB[*F  
accounting system                             会计系统 u@{z xYn  
accounting treatment                                会计处理 *MG*]\D  
accuracy                                    准确性，精确性 ma%PVz`I;9  
additional audit procedures                      追加审计程序 `> :^c  
addressee                                         收件人，收信人 g9XAUZe  
Administration of State-owned Assets  (the～)     国有资产管理局 L2jjkyX]  
administrative laws and regulations                 行政法规 0<n*8t?A-  
adverse impact                                 不利影响，负面影响 a#k
=! W  
adverse opinion                                反对意见 `/4R$E{  
advisory group                                  咨询组，顾问组 jk\04k  
agency fee                                        代理费，代理费用 +pefk+  
aggregate                                          总计，合计为…… T0Kjnzs  
alternation of document and record                 变造文件和记录 *2
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alternative audit procedures                      替代审计程序，备选审计程序 ,1!
~@dhs  
amend                                              修改，修订 tS@J)p+_(  
amortisation                                      摊销 FB\lUO)U\c  
analytical capacity                             分析能力 &-hz&/A,  
analytical procedures                               分析性程序 WCpCWtmy  
annual financial statements                        年度会计报表，年度财务报表 jMP!/t :w  
appendix                                          附录，附表 ,+Bp>=pvs  
applicable                                         适用的 Bw`7ND}&  
applicable laws and regulations                 适用的法规 \d&/,?,Ey  
application systems                                  应用系统 R=ipK63  
apply consistently                              一贯地执行，一贯地实施 RY4b<i3  
appropriate                                       适当的，合适的； 0Gr^#`  
征用，挪用 M#?^uu'  
appropriate authorization                          适当的授权 ))<1"7D^^  
appropriateness of audit evidence                    审计证据的适当性 z/ Kjz$l!  
approval                                    批准，核准 jO9w7u6  
assertion                                    (会计报表上的)认定；确认 #@v$`Df<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VGPBD-6)  
asset                                                 资产，财产 '/[9Xwh9  
asset restructuring                             资产重组 %_>+K;<  
assignment of duties                                 职责的划分 yW!+:y_N_  
assistant                                     助理，助理人员 K@0/iWm*  
associated company                                 联属公司，联营公司 WbP wO  
association                                        联合，结合；协会，社团 OZ9ud ]@\  
assumption                                       假设，假定 2GB+st,  
at a given date                                         在某一特定时日 c@ea ;Cv  
attestation                                         鉴证，公证 ]%4rL S  
attestation service                             鉴证服务 RhPEda2  
audit adjustment                                审计调整 jb5nL`(j$  
audit areas                                        审计领域 D|lm,  
audit conclusion                                审计结论 wRATe 0'
 
audit effectiveness                             审计效果 i=ztWKwKf  
audit efficiency                                  审计效率 r'GD  
audit engagement letter                      审计业务约定书 ]\8
{z"  
audit evidence                                          审计证据 ,]\:]Y&?  
audit fee                                    审计费 `O'@T
rI  
audit files                                          审计档案 ?u)[xEx6}+  
audit findings                                     审计中发现的事项 2!y%nkO*  
audit implementation stage                        审计实施阶段 mH/$_x)o  
audit mark                                        审计标识 Og8'K=O#  
audit materiality                                 审计重要性 aglW\LT^  
audit method                                     审计方法 M10u?  
audit objective                                         审计目标，审计目的 [|NgrU_.  
audit of financial statements                      会计报表审计，财务报表审计 WL6p+sN'  
audit opinion                                     审计意见 L 2Z9g`>  
audit period                                      被审计期间，被审计年度 F:P&hK  
audit plan                                          审计计划 rP=!!fC1;  
audit planning                                    编制审计计划，制定审计计划，审计计划 , id`=L=  
audit planning stage                                  审计计划阶段 \i +=tGY  
audit procedure                                审计程序 /P8`)?f~y  
audit programme                               审计程序表，具体审计计划 bn s([F  
audit report                                       审计报告 kV mJG#
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jl:dKL@  
audit report with a qualified opinion                 有保留意见的审计报告 AVx 0aj  
audit report with an adverse opinion                否定意见的审计报告 R\+O.vX  
audit report with dual dates                      双重日期审计报告 POouO/r$  
audit reporting stage                                 审计报告阶段 sY#iGEf  
audit responsibility                                   审计责任 j$f`:A  
audit results                                      审计结果 Ijs"KAW ?  
audit risk                                          审计风险 cHG>iW9C  
audit sampling                                          审计抽样 *YhX6J1  
audit sampling techniques                         审计抽样方法，审计抽样技术 :2\H>^uV  
audit strategies                                  审计策略 >UQ`@GdafR  
audit summary                                         审计总结，审计小结 3XeCaq'N  
audit team                                         审计小组 unUCn5hJ=  
audit test                                    审计测试 7T)J{:+0!|  
audit trail                                          审计轨迹 G#~6a%VW  
audit work                                        审计工作 j1LL[+G-"_  
audit working paper                                 审计工作底稿 !{L6 4qI  
audited financial statement                        审计会计报表，已审计财务报表  FsbX{  
Auditing Guidelines (the～)                      审计规范指南 OcB
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auditing standards                             审计准则 'za4c4b*u  
audit-oriented working paper                          (审计)业务类工作底稿 ?D^l&`S   
authorisation                                     授权 o #IQz_  
authorisation of transaction                       交易的授权 lk5}bnd5  
availability                                         可获得性 xzGs%01]  
B wF`9}9q  
balance                                      余额；差额；平衡 &>!WhC16  
balance sheet                                    资产负债表 <^Hh5kfS'  
bank                                                 银行 TAbC-T.EV  
bank account                                    银行账户，银行户头 otsINAizgS  
bank statement                                 银行对账单 -ty_<m]  
barter transaction                              易货交易，以物换物交易 |c]Y1WwDx  
basis of audit                                    审计依据 +bj[.  
basis of preparation                                (会计报表的)编制基础 ^<@9ph  
book of account                               账目，账簿 wN])"bmB  
borrowing                                         借款，贷款，借债 $g|/.XH%  
branch                                              分支，分支机构，分店 ">? y\#OA  
brought forward                                (账户余额等的)承上年，承上期，承上页 O*<,lq 0K  
budget                                              预算 y?|JBf  
building                                      建筑物；大楼 _a"\g9{%*  
business conditions                                  业务情况，经营情况 ?\7" A  
business licence                               (企业等的)营业执照 TT(dCHft  
business relation                                业务关系 Y^?J3[@  
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