[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 OA"q[s  
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审计词汇英汉对照 l3I:Q^x@  
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ability to continue as a going concern               持续经营能力 FZslv"F  
acceptability                                     可接受性，可接受程度 ;P%1j|7  
acceptable level of detection risk                     检查风险的可接受水平 O*)Vhw'pK  
acceptance of engagement                       接受委托 !\.pq 2  
accepting the engagement for the first time              首次接受委托 EVC]sUT  
access to asset                                         对资产的接触 GH:jH]u!V  
according to                                     根据，依据，依照 S8 j{V5R'  
account balance                                账户余额 iN8zo:&Z  
account for                                       对……进行会计处理，核算；解释 *VhL\IjN]  
accounting                                        会计，会计学 V7fq4O^:  
accounting advisory serve                        会计咨询服务 Cl8Cg~2  
accounting firm                                 会计师事务所 ieCEo|b  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 !/i{
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accounting policies                                   会计政策 c?[I?ytl  
accounting professional bodies                 会计职业组织，会计职业团体 JL }_72gs  
accounting records                                   会计记录 P'[3Fqe  
accounting responsibility                           会计责任 9} M?
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accounting service                             会计服务 tm RXgTS  
accounting standards                                会计准则 ARwD~ Tr  
Accounting Standards for Business Enterprises       企业会计准则 Q%tXQP.r  
accounting system                             会计系统 ryUQU^v  
accounting treatment                                会计处理 Z!z
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accuracy                                    准确性，精确性 BdblLUGK#  
additional audit procedures                      追加审计程序 .p]RKS=(:  
addressee                                         收件人，收信人 9oR@U
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Administration of State-owned Assets  (the～)     国有资产管理局 9FYUo  
administrative laws and regulations                 行政法规 >T 3-  
adverse impact                                 不利影响，负面影响 Nk VK  
adverse opinion                                反对意见 4`]^@"{  
advisory group                                  咨询组，顾问组 ,I(d6  
agency fee                                        代理费，代理费用 9YQb&  
aggregate                                          总计，合计为…… ]uJ"?k=  
alternation of document and record                 变造文件和记录 O6a<`]F  
alternative audit procedures                      替代审计程序，备选审计程序 O
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amend                                              修改，修订 V0.vQ/  
amortisation                                      摊销 `WFw3TI  
analytical capacity                             分析能力 Tc &z:  
analytical procedures                               分析性程序 q{I%Q)t)gU  
annual financial statements                        年度会计报表，年度财务报表 sF?TmBQ*  
appendix                                          附录，附表 Z=Y& B>:[  
applicable                                         适用的 ~{B7 k:  
applicable laws and regulations                 适用的法规 =llvuUd\n  
application systems                                  应用系统 >xYpNtEs  
apply consistently                              一贯地执行，一贯地实施 )<;Y-u.UW  
appropriate                                       适当的，合适的； %w vdn  
征用，挪用 #;qdY[v  
appropriate authorization                          适当的授权 1AfnzGvA  
appropriateness of audit evidence                    审计证据的适当性 wyj{zWRJp  
approval                                    批准，核准 (\hx` Yh=>  
assertion                                    (会计报表上的)认定；确认 [{<`o5qR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #9}D4i.`}  
asset                                                 资产，财产 n:\~'+$  
asset restructuring                             资产重组 {V$|3m>:*  
assignment of duties                                 职责的划分 pW@Pt 3u  
assistant                                     助理，助理人员 ag#S6E^%S  
associated company                                 联属公司，联营公司 q`H_M{26!y  
association                                        联合，结合；协会，社团 G"U9E5O  
assumption                                       假设，假定 Ug t.&IA  
at a given date                                         在某一特定时日 [OV"}<V  
attestation                                         鉴证，公证 ;F!5%}OcL%  
attestation service                             鉴证服务 RJ ||}5  
audit adjustment                                审计调整 O-~7b(Z  
audit areas                                        审计领域 k,E{C{^M  
audit conclusion                                审计结论 &(G\[RWp\  
audit effectiveness                             审计效果 !&ayYu##{  
audit efficiency                                  审计效率 7BjJhs  
audit engagement letter                      审计业务约定书 otl0JHt*+  
audit evidence                                          审计证据 6?mibvK  
audit fee                                    审计费 T/Gz94c  
audit files                                          审计档案 '}JhzKNj  
audit findings                                     审计中发现的事项 lhz{1P]s  
audit implementation stage                        审计实施阶段 }=UHbU.n~!  
audit mark                                        审计标识 _8riUt  
audit materiality                                 审计重要性 H*QIB_  
audit method                                     审计方法 +xSHL|:b  
audit objective                                         审计目标，审计目的 m!4ndO;0vh  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 KL:j
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audit period                                      被审计期间，被审计年度 "Hb"F?Yb  
audit plan                                          审计计划 gsvuE  
audit planning                                    编制审计计划，制定审计计划，审计计划 T`.O'!  
audit planning stage                                  审计计划阶段 $L>@Ed<  
audit procedure                                审计程序 /vde2.|  
audit programme                               审计程序表，具体审计计划 {3p4: *}  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 m
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audit report with a qualified opinion                 有保留意见的审计报告 i]y<|W)Q3  
audit report with an adverse opinion                否定意见的审计报告 FLCexlv^  
audit report with dual dates                      双重日期审计报告 UcDS9f_87  
audit reporting stage                                 审计报告阶段 N P#w+Qw  
audit responsibility                                   审计责任 !t%j?\f  
audit results                                      审计结果 _AYK435>N  
audit risk                                          审计风险 P *Uwg&Qz)  
audit sampling                                          审计抽样 ;|5F[  
audit sampling techniques                         审计抽样方法，审计抽样技术 e*(!^Q1  
audit strategies                                  审计策略 vNY{j7l/W  
audit summary                                         审计总结，审计小结 %@ODs6 R0  
audit team                                         审计小组 fue( UMF~  
audit test                                    审计测试 C'@i/+  
audit trail                                          审计轨迹 <#y[gTJ<'>  
audit work                                        审计工作 )!Z*.?  
audit working paper                                 审计工作底稿 @=Uh',F  
audited financial statement                        审计会计报表，已审计财务报表 -.@r#d/  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 }b"yU#`Q\  
audit-oriented working paper                          (审计)业务类工作底稿 v ~?qz5:K~  
authorisation                                     授权 Mzw<{*:r  
authorisation of transaction                       交易的授权 
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availability                                         可获得性 Nw/  ku  
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balance                                      余额；差额；平衡 C8:f_mJU  
balance sheet                                    资产负债表 9y8&9<#  
bank                                                 银行 
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bank account                                    银行账户，银行户头 18d4fR  
bank statement                                 银行对账单 eIEeb,#i  
barter transaction                              易货交易，以物换物交易 E *6Cw l  
basis of audit                                    审计依据 H8zK$!  
basis of preparation                                (会计报表的)编制基础 J+DDh=%  
book of account                               账目，账簿 7P5)Z-K[  
borrowing                                         借款，贷款，借债 L>&t|T2  
branch                                              分支，分支机构，分店 b-?gw64#  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y>T-af49  
budget                                              预算 _|\~q[ep  
building                                      建筑物；大楼 \?ZB]*Fu  
business conditions                                  业务情况，经营情况 9r<J"%*Q  
business licence                               (企业等的)营业执照 T_ <@..C  
business relation                                业务关系 qzLP
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