[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 :c[L3rJl  
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审计词汇英汉对照 e]tDy0@  
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ability to continue as a going concern               持续经营能力 ;'Nd~:-]  
acceptability                                     可接受性，可接受程度 3&/Ixm:  
acceptable level of detection risk                     检查风险的可接受水平 ow#1="G,=  
acceptance of engagement                       接受委托 ,=:D  
accepting the engagement for the first time              首次接受委托 3t6LT  
access to asset                                         对资产的接触 F:l%O#V  
according to                                     根据，依据，依照 !YJs]_Wr  
account balance                                账户余额 p"Z-6m~  
account for                                       对……进行会计处理，核算；解释 j w9b)  
accounting                                        会计，会计学 l
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accounting advisory serve                        会计咨询服务 $pudoAO  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 Wr5V`sM  
accounting period                             会计期间 N&V`K0FU  
accounting policies                                   会计政策 [=_jYzD,j|  
accounting professional bodies                 会计职业组织，会计职业团体 D)'bH5  
accounting records                                   会计记录 -)/$M(Pu"  
accounting responsibility                           会计责任 Y5d\d\e/  
accounting service                             会计服务 M:6"H%h,W  
accounting standards                                会计准则 ^Q^_?~h*!  
Accounting Standards for Business Enterprises       企业会计准则 _{Hj^}+$  
accounting system                             会计系统 zA"`!}*  
accounting treatment                                会计处理 jZ3fKyp#
 
accuracy                                    准确性，精确性 r(2uu  
additional audit procedures                      追加审计程序 4 N7^?  
addressee                                         收件人，收信人

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Administration of State-owned Assets  (the～)     国有资产管理局 LYg- .~<I  
administrative laws and regulations                 行政法规 7`hP?a=  
adverse impact                                 不利影响，负面影响 ,i@:5X/t  
adverse opinion                                反对意见 ff1c/c/  
advisory group                                  咨询组，顾问组 /[>sf[X\I9  
agency fee                                        代理费，代理费用 UOmY-\ &c  
aggregate                                          总计，合计为…… !7&5` q7  
alternation of document and record                 变造文件和记录 H]jhAf<h  
alternative audit procedures                      替代审计程序，备选审计程序 E=w1=,/y  
amend                                              修改，修订 {$Gd2gO  
amortisation                                      摊销 9 5RBO4w%w  
analytical capacity                             分析能力 O s.4)  
analytical procedures                               分析性程序 Dl8;$~  
annual financial statements                        年度会计报表，年度财务报表 1~QPG\cdIX  
appendix                                          附录，附表 0k(a VkZ I  
applicable                                         适用的 g SAt@2*U2  
applicable laws and regulations                 适用的法规 BFJnV.0M!  
application systems                                  应用系统 lo!+f"7ym\  
apply consistently                              一贯地执行，一贯地实施 RlDn0s  
appropriate                                       适当的，合适的； M+9gL3W  
征用，挪用 (DP &B%Sf  
appropriate authorization                          适当的授权 mju>>
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appropriateness of audit evidence                    审计证据的适当性 &q|K!5[k  
approval                                    批准，核准 78%~N`x7  
assertion                                    (会计报表上的)认定；确认 q\527^ZM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qc~iQSI  
asset                                                 资产，财产 Clb@$,  
asset restructuring                             资产重组 r_;N
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assignment of duties                                 职责的划分 nmi|\mof  
assistant                                     助理，助理人员 -{vK us  
associated company                                 联属公司，联营公司 y%bF&  
association                                        联合，结合；协会，社团 klR|6u]%  
assumption                                       假设，假定 t\j*}# S  
at a given date                                         在某一特定时日 _aMPa+D=P  
attestation                                         鉴证，公证 H_<C!OgR  
attestation service                             鉴证服务 DXK}-4"\  
audit adjustment                                审计调整  H =^`!  
audit areas                                        审计领域 c#tjp(-  
audit conclusion                                审计结论 ?r+-  
audit effectiveness                             审计效果 84pFc;<  
audit efficiency                                  审计效率 RTJ3qhY  
audit engagement letter                      审计业务约定书 [o5Hl^  
audit evidence                                          审计证据 ~B(4qK1G  
audit fee                                    审计费 ([LSsZ]sj  
audit files                                          审计档案 'xg Lt(  
audit findings                                     审计中发现的事项 TSWM |#u':  
audit implementation stage                        审计实施阶段 GU8sO@S5 #  
audit mark                                        审计标识 f\>M'{cV  
audit materiality                                 审计重要性 Jy
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audit method                                     审计方法 tlp@?(u  
audit objective                                         审计目标，审计目的 3+fp2  
audit of financial statements                      会计报表审计，财务报表审计 ;<2G  
audit opinion                                     审计意见 M8b;d}XL  
audit period                                      被审计期间，被审计年度 gH7|=W  
audit plan                                          审计计划 'V=P*#|SR  
audit planning                                    编制审计计划，制定审计计划，审计计划 @qlK6tE`  
audit planning stage                                  审计计划阶段 fG(SNNl+D  
audit procedure                                审计程序 `&sH-d4v  
audit programme                               审计程序表，具体审计计划 BV upDGh3  
audit report                                       审计报告 9dUravC7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r|P
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audit report with a qualified opinion                 有保留意见的审计报告 f|lU6EkU  
audit report with an adverse opinion                否定意见的审计报告 `eCo~(Fy  
audit report with dual dates                      双重日期审计报告 7 uKY24  
audit reporting stage                                 审计报告阶段 6N S201o  
audit responsibility                                   审计责任 Jrpx}2'9:a  
audit results                                      审计结果 xJ)n4)  
audit risk                                          审计风险 hL;(C)(  
audit sampling                                          审计抽样 b4ONh%  
audit sampling techniques                         审计抽样方法，审计抽样技术 0h\smqm  
audit strategies                                  审计策略 "z=SO1  
audit summary                                         审计总结，审计小结 6WJ)by  
audit team                                         审计小组 :'l^kSP_*C  
audit test                                    审计测试 7.#F,Ue_0T  
audit trail                                          审计轨迹 ,+{LYF  
audit work                                        审计工作 V<uR>TD(  
audit working paper                                 审计工作底稿 i||]V*5n  
audited financial statement                        审计会计报表，已审计财务报表 t+iHQfuP9A  
Auditing Guidelines (the～)                      审计规范指南 <drODjB  
auditing standards                             审计准则 mFaZio0GK  
audit-oriented working paper                          (审计)业务类工作底稿 Yqi4&~?db  
authorisation                                     授权 0dhaAq`k  
authorisation of transaction                       交易的授权 XkF%.hWo  
availability                                         可获得性 <\ :Yk  
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balance                                      余额；差额；平衡 4f'V8|QM{  
balance sheet                                    资产负债表 ?fjuh}Q5h  
bank                                                 银行
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bank account                                    银行账户，银行户头 E:}r5S)4  
bank statement                                 银行对账单 &Ao+X=qw  
barter transaction                              易货交易，以物换物交易 kB|B   
basis of audit                                    审计依据 j=aI9p  
basis of preparation                                (会计报表的)编制基础 'JfdV%M  
book of account                               账目，账簿 6ne7]RY  
borrowing                                         借款，贷款，借债 9:1Q1,-i!-  
branch                                              分支，分支机构，分店 Ksj -zR;  
brought forward                                (账户余额等的)承上年，承上期，承上页 _i|t Y4L  
budget                                              预算 E!l!OtFL  
building                                      建筑物；大楼 giIWGa.a+  
business conditions                                  业务情况，经营情况 7KL v6]b  
business licence                               (企业等的)营业执照 P} SCF  
business relation                                业务关系 SO(NVJh  
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