[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 ti6\~SY  
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审计词汇英汉对照 m]LR4V6k|  
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ability to continue as a going concern               持续经营能力 !J<}=G5  
acceptability                                     可接受性，可接受程度 pe(31%(h  
acceptable level of detection risk                     检查风险的可接受水平 s>y=-7:N  
acceptance of engagement                       接受委托 i"|="O0v5  
accepting the engagement for the first time              首次接受委托 |KSd@  
access to asset                                         对资产的接触 R7axm<PR=  
according to                                     根据，依据，依照 =~;SUO  
account balance                                账户余额 $@]tTz;b  
account for                                       对……进行会计处理，核算；解释 LObS 7U  
accounting                                        会计，会计学 8$Igo
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accounting advisory serve                        会计咨询服务 1e=<df  
accounting firm                                 会计师事务所 yVds2J'w-  
accounting information                      会计信息，会计资料 "{a-I=s\C  
accounting period                             会计期间 N~I 2~f  
accounting policies                                   会计政策 pPr/r&r  
accounting professional bodies                 会计职业组织，会计职业团体 fa#xEWaFr  
accounting records                                   会计记录 -"*UICd  
accounting responsibility                           会计责任 8Q $fXB  
accounting service                             会计服务 7)Zk:53]  
accounting standards                                会计准则 BGAqg=nDV  
Accounting Standards for Business Enterprises       企业会计准则 )C>4?)  
accounting system                             会计系统 qf7:Q?+.|  
accounting treatment                                会计处理 )Rhy^<xH  
accuracy                                    准确性，精确性 QP+zGXd}(  
additional audit procedures                      追加审计程序 `LD#fg*  
addressee                                         收件人，收信人 WSA;p=_  
Administration of State-owned Assets  (the～)     国有资产管理局 {O\>"2}m'f  
administrative laws and regulations                 行政法规 "&jWC  
adverse impact                                 不利影响，负面影响 MF+ J3)  
adverse opinion                                反对意见 m~KGB"  
advisory group                                  咨询组，顾问组 HEZgHL  
agency fee                                        代理费，代理费用 ]7H ?  
aggregate                                          总计，合计为…… L`"PaIMz  
alternation of document and record                 变造文件和记录 R 7'a/  
alternative audit procedures                      替代审计程序，备选审计程序 v9Kx`{1L  
amend                                              修改，修订 Z+jgFl 4  
amortisation                                      摊销 OGmOk>_  
analytical capacity                             分析能力 D$k<<dv v
 
analytical procedures                               分析性程序 n,KOQI;  
annual financial statements                        年度会计报表，年度财务报表 @S#>:o|  
appendix                                          附录，附表 v0pyyUqS  
applicable                                         适用的 EBF608nWfW  
applicable laws and regulations                 适用的法规 8<cD+Jtj  
application systems                                  应用系统 %;5AF8#c  
apply consistently                              一贯地执行，一贯地实施 7MX nt5qUh  
appropriate                                       适当的，合适的； Xy_ <Yqx}  
征用，挪用 `o7m )T')  
appropriate authorization                          适当的授权 y\}39Z(]  
appropriateness of audit evidence                    审计证据的适当性 a3o4> 9  
approval                                    批准，核准 8;'fWV? U  
assertion                                    (会计报表上的)认定；确认 <@;Y.76~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fC!]MhA"i  
asset                                                 资产，财产 <28L\pdG`  
asset restructuring                             资产重组 o+U]=q*|)$  
assignment of duties                                 职责的划分 `1I@tz|  
assistant                                     助理，助理人员 gQpF(P  
associated company                                 联属公司，联营公司 ?NazfK  
association                                        联合，结合；协会，社团 5)=XzO0  
assumption                                       假设，假定 9C-!I,  
at a given date                                         在某一特定时日 PFP/Pe Ng;  
attestation                                         鉴证，公证 Ift @/A  
attestation service                             鉴证服务 oBVYgv)  
audit adjustment                                审计调整 EH;w <LvT  
audit areas                                        审计领域 h/9{E:ML  
audit conclusion                                审计结论 W'2a1E  
audit effectiveness                             审计效果 P%Fkd3e+  
audit efficiency                                  审计效率 JXR_klx  
audit engagement letter                      审计业务约定书 aOWE\Ic8  
audit evidence                                          审计证据 WdXi  
audit fee                                    审计费 !1MSuvWP  
audit files                                          审计档案 .gPE Qc+D  
audit findings                                     审计中发现的事项 rh;@|/<l  
audit implementation stage                        审计实施阶段 yFfa/d  
audit mark                                        审计标识 z"`q-R }m  
audit materiality                                 审计重要性 XwlAW7lU=  
audit method                                     审计方法 c*+yJNm3>  
audit objective                                         审计目标，审计目的 76i)m!  
audit of financial statements                      会计报表审计，财务报表审计 XY(3!>/eQ[  
audit opinion                                     审计意见 >BC?%|l  
audit period                                      被审计期间，被审计年度 <|= UrG  
audit plan                                          审计计划 7%aaqQ1T  
audit planning                                    编制审计计划，制定审计计划，审计计划 [qhQj\cK  
audit planning stage                                  审计计划阶段 2l43/aCq  
audit procedure                                审计程序 MPt:bf#  
audit programme                               审计程序表，具体审计计划 INQ0h`T  
audit report                                       审计报告 {Mt4QA5iZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tz(\|0WDQ  
audit report with a qualified opinion                 有保留意见的审计报告 'n>
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audit report with an adverse opinion                否定意见的审计报告 ZVo%ssVt  
audit report with dual dates                      双重日期审计报告 zo*YPDEm"  
audit reporting stage                                 审计报告阶段 y=!"++T]B<  
audit responsibility                                   审计责任 e/@tU'$  
audit results                                      审计结果 E|u#W3-:  
audit risk                                          审计风险 Ax[!7~s  
audit sampling                                          审计抽样 G\8ps~3T  
audit sampling techniques                         审计抽样方法，审计抽样技术  ?`+46U%  
audit strategies                                  审计策略 N 3IF j  
audit summary                                         审计总结，审计小结 B~HA 32  
audit team                                         审计小组 :[#g_*G@p  
audit test                                    审计测试 }kg?A o
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audit trail                                          审计轨迹 ; z_ZZ(W  
audit work                                        审计工作 lSw9e<jYO  
audit working paper                                 审计工作底稿 F.P4
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audited financial statement                        审计会计报表，已审计财务报表 hX#s3)87  
Auditing Guidelines (the～)                      审计规范指南 ]d#Lfgo  
auditing standards                             审计准则 nZ?BCO  
audit-oriented working paper                          (审计)业务类工作底稿 M{Ss?G4H  
authorisation                                     授权 as\6XW$;Q  
authorisation of transaction                       交易的授权 Do@ :|n  
availability                                         可获得性 "bF
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B sjOyg!e  
balance                                      余额；差额；平衡 fFD:E} >5  
balance sheet                                    资产负债表 $~UQKv>  
bank                                                 银行 e%VJ:Dj  
bank account                                    银行账户，银行户头 l"%|VWZ{iq  
bank statement                                 银行对账单 4&r+K`C0  
barter transaction                              易货交易，以物换物交易 5ru&In&  
basis of audit                                    审计依据 ZM oV!lu  
basis of preparation                                (会计报表的)编制基础 d4c-(ZRl  
book of account                               账目，账簿 8>.l4:`  
borrowing                                         借款，贷款，借债 4^1B'>I  
branch                                              分支，分支机构，分店  V"n0"\k,  
brought forward                                (账户余额等的)承上年，承上期，承上页 ajIgL<x  
budget                                              预算 VO ^[7Y  
building                                      建筑物；大楼 @NMFurm  
business conditions                                  业务情况，经营情况 a`5ODW+  
business licence                               (企业等的)营业执照 F
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business relation                                业务关系 mx@F^  
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