[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 e&k=fV  
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审计词汇英汉对照 6}/m~m  
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ability to continue as a going concern               持续经营能力 zZE@:P&lf  
acceptability                                     可接受性，可接受程度 w~a_FGYX  
acceptable level of detection risk                     检查风险的可接受水平 EJByYk   
acceptance of engagement                       接受委托 Y^(Nz
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accepting the engagement for the first time              首次接受委托 nqv#?>Z^OT  
access to asset                                         对资产的接触 .9uw@Eq  
according to                                     根据，依据，依照 vyhxS.[9  
account balance                                账户余额 dN)@/R^E;  
account for                                       对……进行会计处理，核算；解释 du5|/  
accounting                                        会计，会计学 IpYw
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accounting advisory serve                        会计咨询服务 5^0K5R6GQf  
accounting firm                                 会计师事务所 Jc9BZ`~i  
accounting information                      会计信息，会计资料 ?ISv|QpC  
accounting period                             会计期间 {8im{]8_  
accounting policies                                   会计政策 K /A1g.$  
accounting professional bodies                 会计职业组织，会计职业团体 m&I5~kD  
accounting records                                   会计记录 (i)Ed9~F"  
accounting responsibility                           会计责任 wM0P#+bA\  
accounting service                             会计服务 ( L ]C  
accounting standards                                会计准则 {0J (=\u  
Accounting Standards for Business Enterprises       企业会计准则 IzWS6!zKU  
accounting system                             会计系统 m2r%m y  
accounting treatment                                会计处理 >sZ207*  
accuracy                                    准确性，精确性 Xxmvg.Nl  
additional audit procedures                      追加审计程序 W^T6^q5;H  
addressee                                         收件人，收信人 dt1,!sHn  
Administration of State-owned Assets  (the～)     国有资产管理局 <&87aDYz  
administrative laws and regulations                 行政法规 IA(+}V  
adverse impact                                 不利影响，负面影响 fs3jPHZJ#  
adverse opinion                                反对意见 <pp<%~_Z  
advisory group                                  咨询组，顾问组 48W-Tf6v|  
agency fee                                        代理费，代理费用 ;sZHE&+  
aggregate                                          总计，合计为…… \+I+Lrj%  
alternation of document and record                 变造文件和记录 ?5Ub&{  
alternative audit procedures                      替代审计程序，备选审计程序 >&DNxw  
amend                                              修改，修订 67b[T~92o  
amortisation                                      摊销 ZNjqH[  
analytical capacity                             分析能力 f%ynod8  
analytical procedures                               分析性程序 se^(1R k  
annual financial statements                        年度会计报表，年度财务报表 #h~v(Z}  
appendix                                          附录，附表 \-scGemH  
applicable                                         适用的 ANWUo}j  
applicable laws and regulations                 适用的法规 $ 8WJ$73  
application systems                                  应用系统 W:XN!  
apply consistently                              一贯地执行，一贯地实施 1z5\>F  
appropriate                                       适当的，合适的； *s}j:fJ  
征用，挪用 7nOn^f D  
appropriate authorization                          适当的授权 )WR *8659e  
appropriateness of audit evidence                    审计证据的适当性 TkjPa};R  
approval                                    批准，核准 [R9!Tz  
assertion                                    (会计报表上的)认定；确认 1u\kxlZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .
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asset                                                 资产，财产
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asset restructuring                             资产重组 [-*8S1  
assignment of duties                                 职责的划分 OK1f Y`$z  
assistant                                     助理，助理人员 /`YbHYNF[  
associated company                                 联属公司，联营公司 Z+J;nl  
association                                        联合，结合；协会，社团 C~([aH@-I  
assumption                                       假设，假定 ,Z1W3;O  
at a given date                                         在某一特定时日 }N}\<RG  
attestation                                         鉴证，公证 /@~&zx&_  
attestation service                             鉴证服务 MI<XLn!*  
audit adjustment                                审计调整 GP._C=]?c  
audit areas                                        审计领域 k w]m7T  
audit conclusion                                审计结论 *iW$>Yjb  
audit effectiveness                             审计效果 WKB@9Vfju  
audit efficiency                                  审计效率 Qx%]u8s  
audit engagement letter                      审计业务约定书 r")zR,  
audit evidence                                          审计证据 sxBRg=  
audit fee                                    审计费 xgQ]#{tG  
audit files                                          审计档案 sJ(q.FRM'  
audit findings                                     审计中发现的事项 .wv!;  
audit implementation stage                        审计实施阶段 i<%  
audit mark                                        审计标识 !s:v UY58  
audit materiality                                 审计重要性 .7EZB  
audit method                                     审计方法 <78LB/:  
audit objective                                         审计目标，审计目的 7h3JH  
audit of financial statements                      会计报表审计，财务报表审计 UW/{q`)  
audit opinion                                     审计意见 ]p.eFYDh7  
audit period                                      被审计期间，被审计年度 xK8R![x  
audit plan                                          审计计划 _-.~>C  
audit planning                                    编制审计计划，制定审计计划，审计计划 0XNj!^&  
audit planning stage                                  审计计划阶段 \p&a
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audit procedure                                审计程序 bk#t+tuk  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 mp x/~`c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l8_TeO  
audit report with a qualified opinion                 有保留意见的审计报告 d{LQr}_o$$  
audit report with an adverse opinion                否定意见的审计报告 <(%cb.^c=N  
audit report with dual dates                      双重日期审计报告 W%k0_Y/5  
audit reporting stage                                 审计报告阶段 m#oZu {  
audit responsibility                                   审计责任 9ywP WT[^  
audit results                                      审计结果 c*"TmDY  
audit risk                                          审计风险 `xO &!DN  
audit sampling                                          审计抽样 -}?
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audit sampling techniques                         审计抽样方法，审计抽样技术 2\,v q R  
audit strategies                                  审计策略 G2x5%`   
audit summary                                         审计总结，审计小结 \I4*|6kA  
audit team                                         审计小组 B?xu
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audit test                                    审计测试 t/baze;V  
audit trail                                          审计轨迹 %Jr6pmc  
audit work                                        审计工作 ]GS@ub  
audit working paper                                 审计工作底稿 $K,6!FyBa  
audited financial statement                        审计会计报表，已审计财务报表 vG<JOxP  
Auditing Guidelines (the～)                      审计规范指南 [@qUQ,Ie  
auditing standards                             审计准则 ]v^;]0vcr  
audit-oriented working paper                          (审计)业务类工作底稿 W,^(FR.  
authorisation                                     授权 Va1 eG]jQ  
authorisation of transaction                       交易的授权 |Gw[vY  
availability                                         可获得性 f'\NGL  
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balance                                      余额；差额；平衡 1/bu}?a  
balance sheet                                    资产负债表 | ZI~#V  
bank                                                 银行 cXJtN W@  
bank account                                    银行账户，银行户头 Q1Jkt  
bank statement                                 银行对账单 (zFUC]  
barter transaction                              易货交易，以物换物交易 N>fC"  
basis of audit                                    审计依据 oJk$ +v6  
basis of preparation                                (会计报表的)编制基础 s1!_zf_  
book of account                               账目，账簿 gJVakR&  
borrowing                                         借款，贷款，借债 _cZ`7]Z  
branch                                              分支，分支机构，分店 I]`>m3SJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^;2dZgJ4^  
budget                                              预算 {9<2{$
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building                                      建筑物；大楼 9GdrJ~h  
business conditions                                  业务情况，经营情况 Z:#-4CiP  
business licence                               (企业等的)营业执照 #_+T@|r  
business relation                                业务关系 R0y@#}JH  
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