[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 R!lNm,i  
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审计词汇英汉对照 E)o/C(g  
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ability to continue as a going concern               持续经营能力 w~afQA>  
acceptability                                     可接受性，可接受程度 =
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acceptable level of detection risk                     检查风险的可接受水平 x~!B.4gT2  
acceptance of engagement                       接受委托 S&}7jRH1  
accepting the engagement for the first time              首次接受委托 f/H rO6~k%  
access to asset                                         对资产的接触 ?t$sju(\  
according to                                     根据，依据，依照 h`Vb#5ik  
account balance                                账户余额 @4^5C-  
account for                                       对……进行会计处理，核算；解释 @xH|(  
accounting                                        会计，会计学 CTp~bGIv!=  
accounting advisory serve                        会计咨询服务 P5*:r3>  
accounting firm                                 会计师事务所 d?GfT$1  
accounting information                      会计信息，会计资料 YYr &Jcj  
accounting period                             会计期间 ^LaI{UDw%h  
accounting policies                                   会计政策 9*GwW&M%1_  
accounting professional bodies                 会计职业组织，会计职业团体 K20n355uE  
accounting records                                   会计记录 3hab51J  
accounting responsibility                           会计责任 !I-+wc{ss  
accounting service                             会计服务 f)H6 nl7r  
accounting standards                                会计准则 w5gN8ZF3  
Accounting Standards for Business Enterprises       企业会计准则 Gg|'T}0X  
accounting system                             会计系统 )|@b GEk  
accounting treatment                                会计处理 25BW/23}e  
accuracy                                    准确性，精确性 i:Pg&474f  
additional audit procedures                      追加审计程序 NoO>CjeFb  
addressee                                         收件人，收信人 #B8`qFpQC  
Administration of State-owned Assets  (the～)     国有资产管理局 Zq~2BeB  
administrative laws and regulations                 行政法规 7s;<5xc  
adverse impact                                 不利影响，负面影响 *_`T*$  
adverse opinion                                反对意见 bM;yXgorU  
advisory group                                  咨询组，顾问组 V.)y 7B  
agency fee                                        代理费，代理费用 au9r)]p-  
aggregate                                          总计，合计为…… 0 lXV+lj  
alternation of document and record                 变造文件和记录 _s><>LH~  
alternative audit procedures                      替代审计程序，备选审计程序 '!Ps4ZTn_  
amend                                              修改，修订 `)\_  
amortisation                                      摊销 $_k'!/5  
analytical capacity                             分析能力 Wa #,>  
analytical procedures                               分析性程序 ;_amgRP7$  
annual financial statements                        年度会计报表，年度财务报表 UBOCd[  
appendix                                          附录，附表 \3n{%\_  
applicable                                         适用的 Kv:UQdnU[  
applicable laws and regulations                 适用的法规 </t_<I0{  
application systems                                  应用系统 E$.|h;i]Q  
apply consistently                              一贯地执行，一贯地实施 FH)bE#4  
appropriate                                       适当的，合适的； p|,K2^?Y  
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appropriate authorization                          适当的授权 $5G vF1  
appropriateness of audit evidence                    审计证据的适当性 uEWWY t  
approval                                    批准，核准 X0 %k`3  
assertion                                    (会计报表上的)认定；确认 501|Y6ptl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r[~Km5  
asset                                                 资产，财产 =_v_#;h&  
asset restructuring                             资产重组 uW MAXGL  
assignment of duties                                 职责的划分 rGq~e|.O3  
assistant                                     助理，助理人员 \mv7"TM  
associated company                                 联属公司，联营公司 hEEbH@b  
association                                        联合，结合；协会，社团 .\1XR  
assumption                                       假设，假定 PW.W.<CL  
at a given date                                         在某一特定时日 Zx`h
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attestation                                         鉴证，公证 ZM4q@O)/  
attestation service                             鉴证服务 [nflQW6  
audit adjustment                                审计调整 o1kLT@VCl  
audit areas                                        审计领域 #x"pG  
audit conclusion                                审计结论 zXMIDrq  
audit effectiveness                             审计效果 zFv>'1$  
audit efficiency                                  审计效率 `Jz"rh-M  
audit engagement letter                      审计业务约定书 (ob eEH5J  
audit evidence                                          审计证据 Af*^u|#  
audit fee                                    审计费 #PtV=Ee1  
audit files                                          审计档案 Yo:>m*31  
audit findings                                     审计中发现的事项 nc& V59*   
audit implementation stage                        审计实施阶段 HM--`RJ  
audit mark                                        审计标识 J^1w& 40
 
audit materiality                                 审计重要性 {)jQbAr(G  
audit method                                     审计方法 mqtl0P0  
audit objective                                         审计目标，审计目的 [ Ma&=2h  
audit of financial statements                      会计报表审计，财务报表审计 c< \:lhl  
audit opinion                                     审计意见 >mh:OJH45  
audit period                                      被审计期间，被审计年度 cV)C:!W2  
audit plan                                          审计计划 |4wVWJ7   
audit planning                                    编制审计计划，制定审计计划，审计计划 v>0xHQD*<M  
audit planning stage                                  审计计划阶段 %'EOFv]  
audit procedure                                审计程序 @KNp?2a  
audit programme                               审计程序表，具体审计计划 HtS:'~DYo  
audit report                                       审计报告 Po=)jkW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :9K5zD  
audit report with a qualified opinion                 有保留意见的审计报告 ,R*ru*  
audit report with an adverse opinion                否定意见的审计报告  ZYkeW  
audit report with dual dates                      双重日期审计报告 VU)y
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audit reporting stage                                 审计报告阶段 QJ pUk%Wj  
audit responsibility                                   审计责任 $Ne#F+M9x  
audit results                                      审计结果 ^=Up UB  
audit risk                                          审计风险 hC5ivJ  
audit sampling                                          审计抽样  :E'38~  
audit sampling techniques                         审计抽样方法，审计抽样技术 {P-KU RQ  
audit strategies                                  审计策略 -zMXc"'C^k  
audit summary                                         审计总结，审计小结 H}JH339  
audit team                                         审计小组 Bz!ddAvlK  
audit test                                    审计测试 RQ9T<t42  
audit trail                                          审计轨迹 cdzMao  
audit work                                        审计工作 YceiP,!4?v  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 U
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Auditing Guidelines (the～)                      审计规范指南 uVOOw&q_  
auditing standards                             审计准则 Fi(_A  
audit-oriented working paper                          (审计)业务类工作底稿 [#uX{!q'  
authorisation                                     授权 lXL\e(ow  
authorisation of transaction                       交易的授权 !^G+@~U  
availability                                         可获得性 c9iCH~  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 }=7tGqfw  
bank                                                 银行 H6r
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bank account                                    银行账户，银行户头 -\AB!#fh  
bank statement                                 银行对账单 [0F+ t,`  
barter transaction                              易货交易，以物换物交易 Vx-HW;,  
basis of audit                                    审计依据 -4Y}Y59\  
basis of preparation                                (会计报表的)编制基础 CI$F#j  
book of account                               账目，账簿 QTK \"  
borrowing                                         借款，贷款，借债 ZK3?"|vhC  
branch                                              分支，分支机构，分店 |~rDEv3  
brought forward                                (账户余额等的)承上年，承上期，承上页 T"8>6a@}E  
budget                                              预算 b 3D:w{l  
building                                      建筑物；大楼 \L6U}ZQ2V  
business conditions                                  业务情况，经营情况 rWi
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business licence                               (企业等的)营业执照 BJ~Q\Si6  
business relation                                业务关系 KdYT5VUM/  
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