[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 /k K!xe  
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审计词汇英汉对照 @1&"S7@}u  
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ability to continue as a going concern               持续经营能力 hGw}o,g  
acceptability                                     可接受性，可接受程度 OIpT9  
acceptable level of detection risk                     检查风险的可接受水平 ZzTkEz >  
acceptance of engagement                       接受委托 V*fv>f:Yv  
accepting the engagement for the first time              首次接受委托 ef&8L  
access to asset                                         对资产的接触 ~Ey+  
according to                                     根据，依据，依照 _yR_u+
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account balance                                账户余额 ,Eh]Zv1AE  
account for                                       对……进行会计处理，核算；解释 mDZA\P_  
accounting                                        会计，会计学 hY%} x5ntU  
accounting advisory serve                        会计咨询服务 3{t[>O;  
accounting firm                                 会计师事务所 94dd )/a  
accounting information                      会计信息，会计资料 S ~h*U2  
accounting period                             会计期间 \}W3\To_  
accounting policies                                   会计政策 pjTJZhT2I  
accounting professional bodies                 会计职业组织，会计职业团体 w xte
  
accounting records                                   会计记录 ~
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accounting responsibility                           会计责任 7NWkN7:B  
accounting service                             会计服务 &0y`Gt  
accounting standards                                会计准则 Xx[,n-rA  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 ezY^T  
accounting treatment                                会计处理 Y/I)ECm  
accuracy                                    准确性，精确性 u^|cG{i5"  
additional audit procedures                      追加审计程序 <)~-]  
addressee                                         收件人，收信人 Iy4%,8C]g  
Administration of State-owned Assets  (the～)     国有资产管理局 B0)|sH  
administrative laws and regulations                 行政法规 {47l1wV]  
adverse impact                                 不利影响，负面影响 W^xO/xu1/  
adverse opinion                                反对意见 tu$rVwgM  
advisory group                                  咨询组，顾问组 P7,g^:$  
agency fee                                        代理费，代理费用 4@Db $PHs  
aggregate                                          总计，合计为…… Jq(;BJ90R  
alternation of document and record                 变造文件和记录 OaY89ko  
alternative audit procedures                      替代审计程序，备选审计程序 X <Cfy  
amend                                              修改，修订 K$qY^oyQFw  
amortisation                                      摊销 /FC HF#yK  
analytical capacity                             分析能力 @#N7M2/  
analytical procedures                               分析性程序 UjoA$A!Od;  
annual financial statements                        年度会计报表，年度财务报表 ZYY2pY 1  
appendix                                          附录，附表 }v|_]   
applicable                                         适用的 !vJ$$o6#  
applicable laws and regulations                 适用的法规 |?{V-L  
application systems                                  应用系统 YG8C<g6E7  
apply consistently                              一贯地执行，一贯地实施 )D/,QWk  
appropriate                                       适当的，合适的； un~`|   
征用，挪用 >lQa"F=  
appropriate authorization                          适当的授权 $H)!h^7^9  
appropriateness of audit evidence                    审计证据的适当性 %bF157X5An  
approval                                    批准，核准 umq6X8K  
assertion                                    (会计报表上的)认定；确认 ]>Z9K@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ! M CV@5$  
asset                                                 资产，财产 iEr?s-or  
asset restructuring                             资产重组 Z:
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assignment of duties                                 职责的划分 /J_],KdU  
assistant                                     助理，助理人员 ~@l4T_,k  
associated company                                 联属公司，联营公司 V,Nu!$)J  
association                                        联合，结合；协会，社团 +jwk4BU  
assumption                                       假设，假定 S#8)N`  
at a given date                                         在某一特定时日 %PB{jo  
attestation                                         鉴证，公证 : Bo
  
attestation service                             鉴证服务 B'(zhjV  
audit adjustment                                审计调整 Udtz zka  
audit areas                                        审计领域 ;Bz|hB{  
audit conclusion                                审计结论 =:w,wI.  
audit effectiveness                             审计效果 (2>q  
audit efficiency                                  审计效率 9d/-+j'  
audit engagement letter                      审计业务约定书 |X A0F\  
audit evidence                                          审计证据 kw2yb   
audit fee                                    审计费 6  12,J  
audit files                                          审计档案 B&rNgG7~  
audit findings                                     审计中发现的事项 nM.g8d K  
audit implementation stage                        审计实施阶段 hR7uAk_?  
audit mark                                        审计标识 `4xQ#K.-  
audit materiality                                 审计重要性 *aM7d>nG5  
audit method                                     审计方法 N1c0>{  
audit objective                                         审计目标，审计目的 Q[NoFZ V!  
audit of financial statements                      会计报表审计，财务报表审计 a*X{hU9P  
audit opinion                                     审计意见 :X'
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audit period                                      被审计期间，被审计年度 LkzA_|8:D  
audit plan                                          审计计划 25vjn 1$sW  
audit planning                                    编制审计计划，制定审计计划，审计计划 rYdNn0mhk  
audit planning stage                                  审计计划阶段 fUWrR1  
audit procedure                                审计程序 )mwwceN  
audit programme                               审计程序表，具体审计计划 1irSI,j%z  
audit report                                       审计报告 [@VzpVhXz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JHm Pa  
audit report with a qualified opinion                 有保留意见的审计报告 ey[Z<i1  
audit report with an adverse opinion                否定意见的审计报告 8r+u!$i!H  
audit report with dual dates                      双重日期审计报告 W&9qgbO]  
audit reporting stage                                 审计报告阶段 `|AH3v1  
audit responsibility                                   审计责任 N]/cBGy  
audit results                                      审计结果 3>L5TYa  
audit risk                                          审计风险 Yq|_6zbYf  
audit sampling                                          审计抽样 3$YbEl@#  
audit sampling techniques                         审计抽样方法，审计抽样技术 Pi?G:IF  
audit strategies                                  审计策略 t(roj@!x_o  
audit summary                                         审计总结，审计小结 )=K8mt0qob  
audit team                                         审计小组 E+XS7':I  
audit test                                    审计测试 Et}%)M  
audit trail                                          审计轨迹 ,|VLOY^  
audit work                                        审计工作  :^{KY(3  
audit working paper                                 审计工作底稿 0H4|}+e  
audited financial statement                        审计会计报表，已审计财务报表 t~K[`=G\ex  
Auditing Guidelines (the～)                      审计规范指南 OZf@cOTWK  
auditing standards                             审计准则 Y(1?uVYW\d  
audit-oriented working paper                          (审计)业务类工作底稿 z;9D[ME#1  
authorisation                                     授权 l%mp49<  
authorisation of transaction                       交易的授权 NV/paoyx:*  
availability                                         可获得性 ._]Pz6  
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balance                                      余额；差额；平衡 s Y1@~v  
balance sheet                                    资产负债表 DN=W2MEfc  
bank                                                 银行 G?,3Zn0  
bank account                                    银行账户，银行户头  Hk4k  
bank statement                                 银行对账单 ESoC7d&.K{  
barter transaction                              易货交易，以物换物交易 Gq[5H(0/c  
basis of audit                                    审计依据 ALF21e*n  
basis of preparation                                (会计报表的)编制基础 \l3z<\  
book of account                               账目，账簿 7DK}c]js  
borrowing                                         借款，贷款，借债 d\3 %5 Y  
branch                                              分支，分支机构，分店 c9jS !uDMK  
brought forward                                (账户余额等的)承上年，承上期，承上页 jf;n*  
budget                                              预算 a)r["*bTx  
building                                      建筑物；大楼 zTMLE~w  
business conditions                                  业务情况，经营情况 Y&,}q_Z:  
business licence                               (企业等的)营业执照 kzCJs  
business relation                                业务关系 Z~94<*LEp  
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