[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 IJ;*N  
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审计词汇英汉对照 ]||=<!^kn  
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ability to continue as a going concern               持续经营能力 n~j[Pw  
acceptability                                     可接受性，可接受程度 q;.]e#wvh  
acceptable level of detection risk                     检查风险的可接受水平 #1@~w}Dh  
acceptance of engagement                       接受委托 /&7Yi_] r  
accepting the engagement for the first time              首次接受委托 1#"Q'
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access to asset                                         对资产的接触 /MH@>C _  
according to                                     根据，依据，依照 BtChG] N|  
account balance                                账户余额 M7,MxwZ0k  
account for                                       对……进行会计处理，核算；解释 uszSFe]E  
accounting                                        会计，会计学 +_
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accounting advisory serve                        会计咨询服务 Q
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accounting firm                                 会计师事务所 J_|x^  
accounting information                      会计信息，会计资料 A#&qo
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accounting period                             会计期间 D5u"4\g<&  
accounting policies                                   会计政策 PqLqF5`S  
accounting professional bodies                 会计职业组织，会计职业团体 :g[x;Q[@  
accounting records                                   会计记录 (L%q/ $  
accounting responsibility                           会计责任 0!`7kZrN  
accounting service                             会计服务 9'g{<(R]  
accounting standards                                会计准则 7"ps#)O  
Accounting Standards for Business Enterprises       企业会计准则 bK9~C" k  
accounting system                             会计系统 F*VMS  
accounting treatment                                会计处理 ZGhoV#T@  
accuracy                                    准确性，精确性 P1stL,  
additional audit procedures                      追加审计程序 4uAafQ`@H  
addressee                                         收件人，收信人 I ?Fa
  
Administration of State-owned Assets  (the～)     国有资产管理局 389.&`Q%Ut  
administrative laws and regulations                 行政法规 CL :M>(  
adverse impact                                 不利影响，负面影响 % T\N@  
adverse opinion                                反对意见 :iB%JY Ad  
advisory group                                  咨询组，顾问组 @n*D>g  
agency fee                                        代理费，代理费用 NqE7[wH  
aggregate                                          总计，合计为…… LoE(W|nj  
alternation of document and record                 变造文件和记录 Q0Qm0B5eY  
alternative audit procedures                      替代审计程序，备选审计程序 Mk/!,N<h#  
amend                                              修改，修订 5dw@g4N %^  
amortisation                                      摊销 ZM`P~N1?)g  
analytical capacity                             分析能力 5'Jh2r
 
analytical procedures                               分析性程序 E(kpK5h{  
annual financial statements                        年度会计报表，年度财务报表 '. Hp*9R  
appendix                                          附录，附表 iCRw}[[  
applicable                                         适用的 OKP_3Ns  
applicable laws and regulations                 适用的法规 \Rqh|T<D  
application systems                                  应用系统 |#:dC #  
apply consistently                              一贯地执行，一贯地实施 1[g!^5W  
appropriate                                       适当的，合适的； umZ g}|C_  
征用，挪用 h ?3l  
appropriate authorization                          适当的授权 I@Z*Nu1L  
appropriateness of audit evidence                    审计证据的适当性 Bye@5D  
approval                                    批准，核准 Tv,.  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ivz?-X4]  
asset                                                 资产，财产 }_(^/pnk  
asset restructuring                             资产重组 vq:OH H  
assignment of duties                                 职责的划分 &Z;8J @  
assistant                                     助理，助理人员 _JJKbi  
associated company                                 联属公司，联营公司 .4re0:V  
association                                        联合，结合；协会，社团 p UMB)(<k  
assumption                                       假设，假定 X#I`(iHY  
at a given date                                         在某一特定时日 V/9"Xmv75  
attestation                                         鉴证，公证 ,9tbu!Pvq  
attestation service                             鉴证服务 *R\/#Y|  
audit adjustment                                审计调整 _7.GzQJ  
audit areas                                        审计领域 gq_7_Y/  
audit conclusion                                审计结论 Q=L$7   
audit effectiveness                             审计效果 dF11Rj,~ 8  
audit efficiency                                  审计效率 k-cIb@+"  
audit engagement letter                      审计业务约定书 W;oU +z^t$  
audit evidence                                          审计证据 7M#$: Fdb  
audit fee                                    审计费 +bc#GzVF  
audit files                                          审计档案 a$zm/  
audit findings                                     审计中发现的事项 @23R
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audit implementation stage                        审计实施阶段 `Ivw`}L  
audit mark                                        审计标识 /z)3gsF  
audit materiality                                 审计重要性 5 (21gW9  
audit method                                     审计方法 Q@W|GO H3  
audit objective                                         审计目标，审计目的 r;on0wm&B  
audit of financial statements                      会计报表审计，财务报表审计 R!k<l<9q  
audit opinion                                     审计意见 fJ&<iD)6  
audit period                                      被审计期间，被审计年度 R(?<97  
audit plan                                          审计计划 _E1]cbIo  
audit planning                                    编制审计计划，制定审计计划，审计计划 :O'C:n<g  
audit planning stage                                  审计计划阶段 O T}Yr9h4  
audit procedure                                审计程序 _{*$>1q  
audit programme                               审计程序表，具体审计计划 g\\1C2jG  
audit report                                       审计报告 mj~N]cxB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y =g>r]2  
audit report with a qualified opinion                 有保留意见的审计报告 #ON#4WD?  
audit report with an adverse opinion                否定意见的审计报告 @>#{WI:"~  
audit report with dual dates                      双重日期审计报告 bg1"v a#2  
audit reporting stage                                 审计报告阶段 q?Ku}eID3  
audit responsibility                                   审计责任 2Z;`#{  
audit results                                      审计结果 vJj:9KcP>h  
audit risk                                          审计风险 2 ]DCF  
audit sampling                                          审计抽样 aFr!PQp4{  
audit sampling techniques                         审计抽样方法，审计抽样技术 3:~l2KIP4  
audit strategies                                  审计策略 >1a\%G  
audit summary                                         审计总结，审计小结 H#|Z8^ *Ds  
audit team                                         审计小组 >^H'ZYzw  
audit test                                    审计测试 J|"nwY}a9  
audit trail                                          审计轨迹 (Q@+v<   
audit work                                        审计工作 .kbr?N,
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audit working paper                                 审计工作底稿 N 0K>lL=  
audited financial statement                        审计会计报表，已审计财务报表 e>,9]{N+$  
Auditing Guidelines (the～)                      审计规范指南 @!":(@3[  
auditing standards                             审计准则 AFINm%\/0  
audit-oriented working paper                          (审计)业务类工作底稿 t(j_eq}J  
authorisation                                     授权 8_<&f%
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authorisation of transaction                       交易的授权 QxL@'n#5   
availability                                         可获得性 T@Ss&eGT2  
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balance                                      余额；差额；平衡 qu<B%v  
balance sheet                                    资产负债表 OK M \"A4  
bank                                                 银行  `CAG8D  
bank account                                    银行账户，银行户头 Y/^[qD  
bank statement                                 银行对账单 k(-Z@  
barter transaction                              易货交易，以物换物交易 Z{a{HX[Jx  
basis of audit                                    审计依据 Ox7uG{t$#  
basis of preparation                                (会计报表的)编制基础 -}_cO|kk  
book of account                               账目，账簿 @Xq&t}*8  
borrowing                                         借款，贷款，借债 7wiK.99  
branch                                              分支，分支机构，分店 %="~\1y  
brought forward                                (账户余额等的)承上年，承上期，承上页 JNxW6 cK  
budget                                              预算 UzU-eyA  
building                                      建筑物；大楼 ;Na8_}  
business conditions                                  业务情况，经营情况 DOF?(:8Y  
business licence                               (企业等的)营业执照 &\"Y/b ]  
business relation                                业务关系 [}A_uOGEP  
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