[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 2w%1\TcB$  
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审计词汇英汉对照 #Ew}@t9  
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ability to continue as a going concern               持续经营能力 #nnP.t m  
acceptability                                     可接受性，可接受程度 $`i&\O2*  
acceptable level of detection risk                     检查风险的可接受水平 ~ohW9Z1  
acceptance of engagement                       接受委托 A="h}9ok  
accepting the engagement for the first time              首次接受委托 NLj0\Pz|B  
access to asset                                         对资产的接触 E~24b0<7  
according to                                     根据，依据，依照 =|6IyL_N  
account balance                                账户余额 s%Z3Zj(,8(  
account for                                       对……进行会计处理，核算；解释 b"J(u|Du`  
accounting                                        会计，会计学 om(#P5cSM;  
accounting advisory serve                        会计咨询服务 y|X[NSA  
accounting firm                                 会计师事务所 /dCZoz~~T  
accounting information                      会计信息，会计资料 ?qdG)jo=  
accounting period                             会计期间 `XTu$+  
accounting policies                                   会计政策 .NabK  
accounting professional bodies                 会计职业组织，会计职业团体 7Y_S%B: F  
accounting records                                   会计记录 atYm.qb  
accounting responsibility                           会计责任 [!v:fj  
accounting service                             会计服务 0 {w?u%'  
accounting standards                                会计准则 O,7P6  
Accounting Standards for Business Enterprises       企业会计准则 FG'1;x!  
accounting system                             会计系统 q4VOK 'N  
accounting treatment                                会计处理 yfq"at j  
accuracy                                    准确性，精确性 >2_J(vm>  
additional audit procedures                      追加审计程序 G.9?ApG9  
addressee                                         收件人，收信人 .L8S_Mz  
Administration of State-owned Assets  (the～)     国有资产管理局 F
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administrative laws and regulations                 行政法规 f9!wO';P6  
adverse impact                                 不利影响，负面影响 98A ;R  
adverse opinion                                反对意见 ybfNG@N*  
advisory group                                  咨询组，顾问组  IF uz'  
agency fee                                        代理费，代理费用 zK33.HY  
aggregate                                          总计，合计为…… CfAX,f"ZP  
alternation of document and record                 变造文件和记录 8K{ TRPy  
alternative audit procedures                      替代审计程序，备选审计程序 a(bgPkPP
  
amend                                              修改，修订 NoV2<m$  
amortisation                                      摊销 v 50=D/&w  
analytical capacity                             分析能力 i_V~SC`  
analytical procedures                               分析性程序 JVU:`
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annual financial statements                        年度会计报表，年度财务报表 Riw#+#r]/  
appendix                                          附录，附表 W0X?"Ms|a  
applicable                                         适用的 R}BHRmSQ  
applicable laws and regulations                 适用的法规 n pBpYtG  
application systems                                  应用系统 Uq7 y4z J  
apply consistently                              一贯地执行，一贯地实施 ;g*ab
 
appropriate                                       适当的，合适的； Qu!Lc:oM?  
征用，挪用 J-hP4t&x  
appropriate authorization                          适当的授权 ~c+0SuJ  
appropriateness of audit evidence                    审计证据的适当性 z6$W@-Vd  
approval                                    批准，核准 ?-Fp r C  
assertion                                    (会计报表上的)认定；确认 <$_B J2Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5
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asset                                                 资产，财产 Kt9:V,  
asset restructuring                             资产重组 JZ'`. yK:  
assignment of duties                                 职责的划分 YX,y7Uhn  
assistant                                     助理，助理人员 4$@)yZ  
associated company                                 联属公司，联营公司 Em-8 8=XO  
association                                        联合，结合；协会，社团 }_Jr[ia
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assumption                                       假设，假定 byoDGUv  
at a given date                                         在某一特定时日 B$sB1M0q  
attestation                                         鉴证，公证 d0eMDIm3R\  
attestation service                             鉴证服务 _da>=^hFJ  
audit adjustment                                审计调整 tGe|@.!  
audit areas                                        审计领域 IZoa7S&t  
audit conclusion                                审计结论 >#<o7]  
audit effectiveness                             审计效果 Pqi>,c<&mL  
audit efficiency                                  审计效率 ]HCu tq  
audit engagement letter                      审计业务约定书 1 f).J  
audit evidence                                          审计证据 ul1#_xp  
audit fee                                    审计费 $xJVUV  
audit files                                          审计档案 H0_hQ:K   
audit findings                                     审计中发现的事项 s9?klJg  
audit implementation stage                        审计实施阶段 Tt<Ry'Z$3  
audit mark                                        审计标识 d\+smED  
audit materiality                                 审计重要性 aj85vON1
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audit method                                     审计方法 v=$v*W  
audit objective                                         审计目标，审计目的 q0,Diouq  
audit of financial statements                      会计报表审计，财务报表审计 I#tn/\n  
audit opinion                                     审计意见 TeSF  
audit period                                      被审计期间，被审计年度 eJIBkFW/3y  
audit plan                                          审计计划 _0<qS{RW  
audit planning                                    编制审计计划，制定审计计划，审计计划 FT!|YJz<K  
audit planning stage                                  审计计划阶段 x!"S`AM  
audit procedure                                审计程序 -$!`8[fM  
audit programme                               审计程序表，具体审计计划 a 39Kl_\  
audit report                                       审计报告 AtGk _tpVZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i!@L`h!rw  
audit report with a qualified opinion                 有保留意见的审计报告 bzz=8n  
audit report with an adverse opinion                否定意见的审计报告 FhVi|Va  
audit report with dual dates                      双重日期审计报告 9X/c%:)\=  
audit reporting stage                                 审计报告阶段 < {$zOF}  
audit responsibility                                   审计责任 >LRt,.hy6  
audit results                                      审计结果 :''^a  
audit risk                                          审计风险 L&H4fy!>  
audit sampling                                          审计抽样 (hEqh nnm`  
audit sampling techniques                         审计抽样方法，审计抽样技术 X!KjRP\\  
audit strategies                                  审计策略 QK)"-y}"g  
audit summary                                         审计总结，审计小结 <nOK#;O)  
audit team                                         审计小组 CA, &R<]  
audit test                                    审计测试 L}7c{6!F7  
audit trail                                          审计轨迹 5B)Z@-x2  
audit work                                        审计工作 o|FRG{TJ  
audit working paper                                 审计工作底稿 -$yNJ5F`  
audited financial statement                        审计会计报表，已审计财务报表 )/A If H  
Auditing Guidelines (the～)                      审计规范指南 VC, wQb1J/  
auditing standards                             审计准则  df;-E  
audit-oriented working paper                          (审计)业务类工作底稿 j?K]0j;  
authorisation                                     授权 zZE 2%fqM  
authorisation of transaction                       交易的授权 rf?Q# KM\W  
availability                                         可获得性 1A^~gYr  
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balance                                      余额；差额；平衡 dt%wa M!  
balance sheet                                    资产负债表 #0V$KC*>  
bank                                                 银行 (P&~PJH  
bank account                                    银行账户，银行户头 H
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bank statement                                 银行对账单 ZbD_
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barter transaction                              易货交易，以物换物交易 P]hS0,sE<(  
basis of audit                                    审计依据 `],'fT|,S  
basis of preparation                                (会计报表的)编制基础 fS+Ga1CsH  
book of account                               账目，账簿  *(5y;1KU  
borrowing                                         借款，贷款，借债 H*BzwbM?  
branch                                              分支，分支机构，分店 xFvDKW)_X7  
brought forward                                (账户余额等的)承上年，承上期，承上页 ('BFy>@  
budget                                              预算 W=fs"
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building                                      建筑物；大楼 2YI#J.6]H  
business conditions                                  业务情况，经营情况 5RD\XgyN]  
business licence                               (企业等的)营业执照 # Un>g4>Rh  
business relation                                业务关系 7/%{7q3G>  
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