[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 g+X}c/".  
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审计词汇英汉对照 KZPEG!-5  
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ability to continue as a going concern               持续经营能力 YuB+k^  
acceptability                                     可接受性，可接受程度 W`^@)|9^)  
acceptable level of detection risk                     检查风险的可接受水平 ;;&}5jc
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acceptance of engagement                       接受委托 -_$$ Te  
accepting the engagement for the first time              首次接受委托 cu+FM  
access to asset                                         对资产的接触 ](|\whI
 
according to                                     根据，依据，依照 37}D9:#5C  
account balance                                账户余额 [=~p e|8:  
account for                                       对……进行会计处理，核算；解释 #:SNHM^><  
accounting                                        会计，会计学 _UuC,Pl3  
accounting advisory serve                        会计咨询服务 ^j7azn  
accounting firm                                 会计师事务所 s=CK~+,/  
accounting information                      会计信息，会计资料 X.:]=,aGW  
accounting period                             会计期间 &c1A*Pl/:G  
accounting policies                                   会计政策 R##~*>#  
accounting professional bodies                 会计职业组织，会计职业团体 /Z7iLq~t"G  
accounting records                                   会计记录 j&k6O1_  
accounting responsibility                           会计责任 Gg KEP,O  
accounting service                             会计服务 tJN<PCG6"  
accounting standards                                会计准则 AlJ} >u  
Accounting Standards for Business Enterprises       企业会计准则 .YuJJJv  
accounting system                             会计系统 {s;U~!3aY  
accounting treatment                                会计处理 3po:xMY  
accuracy                                    准确性，精确性 Ha)ANAD  
additional audit procedures                      追加审计程序 n?V+dC=F}  
addressee                                         收件人，收信人 H= X|h)  
Administration of State-owned Assets  (the～)     国有资产管理局 7%sdtunf`  
administrative laws and regulations                 行政法规 /&4U6a  
adverse impact                                 不利影响，负面影响 P9 Z}H(?C  
adverse opinion                                反对意见 }\C-} Q  
advisory group                                  咨询组，顾问组 Wl}&?v &@  
agency fee                                        代理费，代理费用 mkR2i>  
aggregate                                          总计，合计为…… 8U_{|]M  
alternation of document and record                 变造文件和记录 =G]@+e  
alternative audit procedures                      替代审计程序，备选审计程序 jmeRrnC}  
amend                                              修改，修订 [+P#
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amortisation                                      摊销 tor!Dl@Mo  
analytical capacity                             分析能力 ?Q&yEGm(  
analytical procedures                               分析性程序 G$sA`<<  
annual financial statements                        年度会计报表，年度财务报表 {26ONa#i
 
appendix                                          附录，附表 N?.%?0l  
applicable                                         适用的 eY e,r  
applicable laws and regulations                 适用的法规 C"{k7yT  
application systems                                  应用系统 b6*!ACY  
apply consistently                              一贯地执行，一贯地实施 vY_-Ranj#.  
appropriate                                       适当的，合适的； h;0S%ZC  
征用，挪用 [ Fz`D/  
appropriate authorization                          适当的授权 2@ Z(P.Gh  
appropriateness of audit evidence                    审计证据的适当性 'PP#^aI,  
approval                                    批准，核准 /J
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assertion                                    (会计报表上的)认定；确认 @/1w4'M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >+[&3u  
asset                                                 资产，财产 'g{9@PkGn  
asset restructuring                             资产重组 7sXxq4  
assignment of duties                                 职责的划分 ,\@O(; mF  
assistant                                     助理，助理人员 FKmFo^^0  
associated company                                 联属公司，联营公司 .c$316  
association                                        联合，结合；协会，社团 C$ 5[X7'  
assumption                                       假设，假定 oqeSG.1  
at a given date                                         在某一特定时日 +[tP_%/r'^  
attestation                                         鉴证，公证 dc rSz4E|>  
attestation service                             鉴证服务 !3ctB3eJ  
audit adjustment                                审计调整 -neKuj  
audit areas                                        审计领域 Cn[0(s6  
audit conclusion                                审计结论 uDZT_c'Y  
audit effectiveness                             审计效果 &e8s65`  
audit efficiency                                  审计效率 ]EpWSs!"g  
audit engagement letter                      审计业务约定书 2rZxSg  
audit evidence                                          审计证据 ;{[.Zu  
audit fee                                    审计费 &%/7E_j7  
audit files                                          审计档案 n-@j5w+k4  
audit findings                                     审计中发现的事项 Ft!],n-n*  
audit implementation stage                        审计实施阶段 "V}[':fen  
audit mark                                        审计标识 \oZ5JoO  
audit materiality                                 审计重要性 J.|+ID+  
audit method                                     审计方法 d0,s" K7@  
audit objective                                         审计目标，审计目的 T|6a("RL  
audit of financial statements                      会计报表审计，财务报表审计 |u;v27  
audit opinion                                     审计意见 @i*|s~15  
audit period                                      被审计期间，被审计年度 P$-X)c$&  
audit plan                                          审计计划 n9xAPB }  
audit planning                                    编制审计计划，制定审计计划，审计计划 wLH] <k  
audit planning stage                                  审计计划阶段 D~\$~&_]=  
audit procedure                                审计程序 eD#hpl  
audit programme                               审计程序表，具体审计计划 -bU oCF0  
audit report                                       审计报告 d09k5$=gJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w/K_B:s  
audit report with a qualified opinion                 有保留意见的审计报告 j+ LawW-  
audit report with an adverse opinion                否定意见的审计报告 @Rw !'T  
audit report with dual dates                      双重日期审计报告 W}]%X4<#rN  
audit reporting stage                                 审计报告阶段 r#Oo nZ  
audit responsibility                                   审计责任 fP `b>]N_  
audit results                                      审计结果 ` 5C~  
audit risk                                          审计风险 o+$7'+y1n-  
audit sampling                                          审计抽样 yYH0v7vx+  
audit sampling techniques                         审计抽样方法，审计抽样技术 J>bJ 449B  
audit strategies                                  审计策略 x a06i#  
audit summary                                         审计总结，审计小结 G"XV n~]  
audit team                                         审计小组 SE~[bT  
audit test                                    审计测试 1{r)L{]  
audit trail                                          审计轨迹 r'*}TM'8  
audit work                                        审计工作 qm8&*UuKJ  
audit working paper                                 审计工作底稿 [`):s= FC  
audited financial statement                        审计会计报表，已审计财务报表 M )2`+/4  
Auditing Guidelines (the～)                      审计规范指南  1OF& *  
auditing standards                             审计准则 k'5?M  
audit-oriented working paper                          (审计)业务类工作底稿 %$Aqle[  
authorisation                                     授权 $"H{4x`-  
authorisation of transaction                       交易的授权 AlIpsJ[UU  
availability                                         可获得性 Q(oN/y3,  
B JQ@E>o7_  
balance                                      余额；差额；平衡 Os1>kwC  
balance sheet                                    资产负债表 BFOq8}fX2  
bank                                                 银行 9& 83n(m  
bank account                                    银行账户，银行户头 K]0JC/R6(@  
bank statement                                 银行对账单 <fFTY130:  
barter transaction                              易货交易，以物换物交易 "PpN0Rr  
basis of audit                                    审计依据 /Dj=iBO  
basis of preparation                                (会计报表的)编制基础 9 o&`5  
book of account                               账目，账簿 WV_.Tiy<  
borrowing                                         借款，贷款，借债 |YY_^C`"-  
branch                                              分支，分支机构，分店 %eO0wa$a  
brought forward                                (账户余额等的)承上年，承上期，承上页 .ODR]7{  
budget                                              预算 N/K.%<h  
building                                      建筑物；大楼 SV~~Q_U9  
business conditions                                  业务情况，经营情况 A'&K/)Z  
business licence                               (企业等的)营业执照 Y1J=3Y  
business relation                                业务关系 vG"=h%  
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