[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 RS)tO0  
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审计词汇英汉对照 BK)$'AqO  
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ability to continue as a going concern               持续经营能力 Yw DbPX  
acceptability                                     可接受性，可接受程度 V^3
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acceptable level of detection risk                     检查风险的可接受水平 rH_\d?b  
acceptance of engagement                       接受委托 zsX1QN16  
accepting the engagement for the first time              首次接受委托 gy#/D& N[  
access to asset                                         对资产的接触 Q P
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according to                                     根据，依据，依照 'ig&$ fzb  
account balance                                账户余额 ^p[rc@+  
account for                                       对……进行会计处理，核算；解释 =t9\^RIx)?  
accounting                                        会计，会计学 H`1{_  
accounting advisory serve                        会计咨询服务 `j,Yb]~s79  
accounting firm                                 会计师事务所 pGJ>O/%  
accounting information                      会计信息，会计资料 D8Ykg >B;&  
accounting period                             会计期间 LhOa{1S Y  
accounting policies                                   会计政策 7"sD5N/>uh  
accounting professional bodies                 会计职业组织，会计职业团体 fZ0M%f  
accounting records                                   会计记录 QZ6D7tUc8  
accounting responsibility                           会计责任 r^FhTzA=1  
accounting service                             会计服务 AgS7J(^&3  
accounting standards                                会计准则 [x+FcXb  
Accounting Standards for Business Enterprises       企业会计准则 _P0T)-X\(  
accounting system                             会计系统 "P7nNa  
accounting treatment                                会计处理 L^}_~PO N5  
accuracy                                    准确性，精确性 Yw^m  
additional audit procedures                      追加审计程序 Fq|Ni$  
addressee                                         收件人，收信人 9^oKtkoDZ  
Administration of State-owned Assets  (the～)     国有资产管理局 TW)c#P43K  
administrative laws and regulations                 行政法规 ^hc!FD  
adverse impact                                 不利影响，负面影响 ,?>s>bHV  
adverse opinion                                反对意见 kD=WO4}  
advisory group                                  咨询组，顾问组 lAb*fafQy  
agency fee                                        代理费，代理费用 W42iu"@  
aggregate                                          总计，合计为…… &J[:awQX  
alternation of document and record                 变造文件和记录 R3x3]]D  
alternative audit procedures                      替代审计程序，备选审计程序 XGYbnZ
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amend                                              修改，修订 F*IzQ(#HW  
amortisation                                      摊销 J]{QB^?  
analytical capacity                             分析能力 tScPa,(  
analytical procedures                               分析性程序 #M9~L[nFS  
annual financial statements                        年度会计报表，年度财务报表 [pbo4e,4O  
appendix                                          附录，附表 >V-A;S:  
applicable                                         适用的 't:;irLW.  
applicable laws and regulations                 适用的法规 #.rdQ,)<  
application systems                                  应用系统 A P)L:7w'e  
apply consistently                              一贯地执行，一贯地实施 Y<N5# );f  
appropriate                                       适当的，合适的； mk.9OhYY  
征用，挪用 .~~nUu+M  
appropriate authorization                          适当的授权 4ezEW|S  
appropriateness of audit evidence                    审计证据的适当性 %|auA q&w  
approval                                    批准，核准 z[b@V  
assertion                                    (会计报表上的)认定；确认 ~xkeuU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =bfJ^]R  
asset                                                 资产，财产 dBYmiF!+  
asset restructuring                             资产重组 zZL6z4g  
assignment of duties                                 职责的划分 wxK
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assistant                                     助理，助理人员 +ieY:H[  
associated company                                 联属公司，联营公司 xN5)  
association                                        联合，结合；协会，社团 my(2;IJ#{  
assumption                                       假设，假定 .YhA@8nc~l  
at a given date                                         在某一特定时日 a L} %2  
attestation                                         鉴证，公证 ]D?"aX'q>  
attestation service                             鉴证服务 |c
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audit adjustment                                审计调整 mk;&yh  
audit areas                                        审计领域 VEWi_;=J1  
audit conclusion                                审计结论 -.1y(k^4E  
audit effectiveness                             审计效果 5x5@t :  
audit efficiency                                  审计效率 ,)0H3t  
audit engagement letter                      审计业务约定书 ;Y00TGU  
audit evidence                                          审计证据 ``,fodA8  
audit fee                                    审计费 `g(Y*uCp  
audit files                                          审计档案 EAT"pxP  
audit findings                                     审计中发现的事项 c/D+|X*  
audit implementation stage                        审计实施阶段 "
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audit mark                                        审计标识 RSfQNc9Z  
audit materiality                                 审计重要性 "sS}N%!  
audit method                                     审计方法 f86XkECZ;`  
audit objective                                         审计目标，审计目的 v:IpMU-+\  
audit of financial statements                      会计报表审计，财务报表审计 N4v~;;@(  
audit opinion                                     审计意见 ,c;Kzp>e  
audit period                                      被审计期间，被审计年度 WJQvB=D&  
audit plan                                          审计计划 (ceNO4"cZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 HJ9Kz^TnC  
audit planning stage                                  审计计划阶段 Z_$%.  
audit procedure                                审计程序 @@R7p  
audit programme                               审计程序表，具体审计计划 sZjQ3*<-r  
audit report                                       审计报告 x3hB5 p$q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 urbp#G/>  
audit report with a qualified opinion                 有保留意见的审计报告 U_M$#i{_  
audit report with an adverse opinion                否定意见的审计报告 "i nd$Z`c  
audit report with dual dates                      双重日期审计报告 5&QJ7B,!  
audit reporting stage                                 审计报告阶段 |z9*GY6RU  
audit responsibility                                   审计责任 (/z_Q{"N  
audit results                                      审计结果 >=qf/K+#  
audit risk                                          审计风险 ynq}76 H0k  
audit sampling                                          审计抽样 T/b6f;t-s  
audit sampling techniques                         审计抽样方法，审计抽样技术 +NeOSQSj  
audit strategies                                  审计策略 /$i.0$L  
audit summary                                         审计总结，审计小结 D[4u+g?[}>  
audit team                                         审计小组 gR&Q3jlIV  
audit test                                    审计测试 0pK=o"^?@  
audit trail                                          审计轨迹 -z-C*%~  
audit work                                        审计工作 Hkk/xNP  
audit working paper                                 审计工作底稿 N nRD|A  
audited financial statement                        审计会计报表，已审计财务报表 pM+ AjPr  
Auditing Guidelines (the～)                      审计规范指南 xqeyD*s  
auditing standards                             审计准则 \9cbI3rGz  
audit-oriented working paper                          (审计)业务类工作底稿 :G [|CPm-  
authorisation                                     授权 'KP@W9j  
authorisation of transaction                       交易的授权 6@Y_*4$|  
availability                                         可获得性 (]Z_UTT  
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balance                                      余额；差额；平衡 h:W;^\J:-  
balance sheet                                    资产负债表 2P OXj!N  
bank                                                 银行 ./-5R|fN  
bank account                                    银行账户，银行户头 {ME2ImD  
bank statement                                 银行对账单 9%k2'iV7  
barter transaction                              易货交易，以物换物交易 .t{MIC  
basis of audit                                    审计依据 9{  'N{  
basis of preparation                                (会计报表的)编制基础 4qO +_!x{)  
book of account                               账目，账簿 ot,jp|N>f~  
borrowing                                         借款，贷款，借债 mi=Q{>rb  
branch                                              分支，分支机构，分店 srr :!5  
brought forward                                (账户余额等的)承上年，承上期，承上页 Pj[PIz  
budget                                              预算 fX(3H1$"  
building                                      建筑物；大楼 Pnk5mK$  
business conditions                                  业务情况，经营情况 Ar%%}Gx/  
business licence                               (企业等的)营业执照 <C_jF  
business relation                                业务关系 X@'uy<tI-  
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