[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 7[5g_D t  
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审计词汇英汉对照 S|! )_RL  
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ability to continue as a going concern               持续经营能力 v#*9rNEj0  
acceptability                                     可接受性，可接受程度 tdSy&]P  
acceptable level of detection risk                     检查风险的可接受水平 9
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acceptance of engagement                       接受委托 PD$XLZ  
accepting the engagement for the first time              首次接受委托 0,+RF"R  
access to asset                                         对资产的接触 @Ee{ GH^-  
according to                                     根据，依据，依照 ixF '-  
account balance                                账户余额 -1).'aJ^  
account for                                       对……进行会计处理，核算；解释 y<mmv~=  
accounting                                        会计，会计学 }~pT saw  
accounting advisory serve                        会计咨询服务 vQB;a?)o  
accounting firm                                 会计师事务所 0 [ MQp"z  
accounting information                      会计信息，会计资料 KdU!wsKfG  
accounting period                             会计期间 (sLFJ a6e  
accounting policies                                   会计政策 ^FNvVbK|`  
accounting professional bodies                 会计职业组织，会计职业团体 19-|.9m(  
accounting records                                   会计记录 O8:$sei$  
accounting responsibility                           会计责任 3YT>3f!\  
accounting service                             会计服务 0S8v41i6  
accounting standards                                会计准则 kBolDPvBG  
Accounting Standards for Business Enterprises       企业会计准则 %^){Z,}M}  
accounting system                             会计系统 gwE#,OY*  
accounting treatment                                会计处理 `^HAWo;J  
accuracy                                    准确性，精确性 4i0~t~vDpr  
additional audit procedures                      追加审计程序 P2_UQ  
addressee                                         收件人，收信人 |9>?{ B\a  
Administration of State-owned Assets  (the～)     国有资产管理局 &}}
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administrative laws and regulations                 行政法规 d`]|i:*q  
adverse impact                                 不利影响，负面影响 iXt1{VP'K  
adverse opinion                                反对意见 u1K;{>4lx  
advisory group                                  咨询组，顾问组 BeP]M1\?>  
agency fee                                        代理费，代理费用 j8WMGSrrF  
aggregate                                          总计，合计为…… ELoE-b)Cb  
alternation of document and record                 变造文件和记录 UjLZ!-}  
alternative audit procedures                      替代审计程序，备选审计程序 MT
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amend                                              修改，修订 dqwCyYC  
amortisation                                      摊销 j2O?]M  
analytical capacity                             分析能力 mlC_E)Ed5  
analytical procedures                               分析性程序 fNb2>1  
annual financial statements                        年度会计报表，年度财务报表 0<f\bY02  
appendix                                          附录，附表 R'RLF =  
applicable                                         适用的 qOaI4JP@  
applicable laws and regulations                 适用的法规 dXr=&@1  
application systems                                  应用系统 L3[r7 b  
apply consistently                              一贯地执行，一贯地实施 bxX[$ q  
appropriate                                       适当的，合适的； V,t&jgG*  
征用，挪用 UeNa  
appropriate authorization                          适当的授权 Hc.r/  
appropriateness of audit evidence                    审计证据的适当性 g/H:`J
  
approval                                    批准，核准 \uxDMKy  
assertion                                    (会计报表上的)认定；确认 l)y$c}U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `I*W}5  
asset                                                 资产，财产 i}SJ   
asset restructuring                             资产重组 !YD~o/t@|  
assignment of duties                                 职责的划分 5IOMc4v  
assistant                                     助理，助理人员 Vs@
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associated company                                 联属公司，联营公司 vbT"}+^Sh  
association                                        联合，结合；协会，社团 |+Gv)Rvp  
assumption                                       假设，假定 r&F(VF0 6  
at a given date                                         在某一特定时日 5 :O7cBr  
attestation                                         鉴证，公证 MbY?4i00%h  
attestation service                             鉴证服务 E`vCYhf{  
audit adjustment                                审计调整 xWkCP2$?P  
audit areas                                        审计领域 bvyX(^I[q  
audit conclusion                                审计结论 AKWM7fI  
audit effectiveness                             审计效果 !63>II  
audit efficiency                                  审计效率 3Z?"M  
audit engagement letter                      审计业务约定书 >KF1]/y<  
audit evidence                                          审计证据 Y:|_M3&'o  
audit fee                                    审计费 J:6wFmU  
audit files                                          审计档案 76e%&ZG)Q  
audit findings                                     审计中发现的事项  P%#WeQ+  
audit implementation stage                        审计实施阶段 [UO?L2$&  
audit mark                                        审计标识 ;O7CahdF  
audit materiality                                 审计重要性 s^5KF K1  
audit method                                     审计方法 "#7~}ZB  
audit objective                                         审计目标，审计目的 zY?GO"U"  
audit of financial statements                      会计报表审计，财务报表审计 Oc\Bu6F  
audit opinion                                     审计意见 :e9}k5kdk  
audit period                                      被审计期间，被审计年度 32DT]{-N!  
audit plan                                          审计计划 a.P7O!2Lp  
audit planning                                    编制审计计划，制定审计计划，审计计划 _-^bAr`z  
audit planning stage                                  审计计划阶段 xw?Mc{w  
audit procedure                                审计程序 ?.E ixGzI^  
audit programme                               审计程序表，具体审计计划 lPcp 17U  
audit report                                       审计报告 r{DR$jD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `[T|Ck5  
audit report with a qualified opinion                 有保留意见的审计报告 oK cgP  
audit report with an adverse opinion                否定意见的审计报告 8r7}6  
audit report with dual dates                      双重日期审计报告 \ ;.W;!*  
audit reporting stage                                 审计报告阶段 63
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audit responsibility                                   审计责任 wc#+Yh
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audit results                                      审计结果 C$MaJHkiF  
audit risk                                          审计风险 f{ZOH<"Lo  
audit sampling                                          审计抽样 oU }eAZj{  
audit sampling techniques                         审计抽样方法，审计抽样技术 0Q@ &z  
audit strategies                                  审计策略 5|l&` fv`  
audit summary                                         审计总结，审计小结 A`
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audit team                                         审计小组 ^,@!L-<~(b  
audit test                                    审计测试 sT|$@$bN  
audit trail                                          审计轨迹 IN
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audit work                                        审计工作 U`gQ7
 
audit working paper                                 审计工作底稿 /mMRV:pd  
audited financial statement                        审计会计报表，已审计财务报表 ~udi=J|  
Auditing Guidelines (the～)                      审计规范指南 dP8b\H  
auditing standards                             审计准则 QR'yZ45n4  
audit-oriented working paper                          (审计)业务类工作底稿 S\7-u\)  
authorisation                                     授权 ,sEu[m  
authorisation of transaction                       交易的授权 <~:Lp:6 J  
availability                                         可获得性 |eD$eZ=m  
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balance                                      余额；差额；平衡 rLMjN#`^  
balance sheet                                    资产负债表 ?L=@Zs  
bank                                                 银行 2qEm,x'S  
bank account                                    银行账户，银行户头 o(~QuHOp8>  
bank statement                                 银行对账单 /P<K)a4GM  
barter transaction                              易货交易，以物换物交易 "9=F/o9  
basis of audit                                    审计依据 *P4G}9B|9:  
basis of preparation                                (会计报表的)编制基础 nic7RN?F<  
book of account                               账目，账簿 0cV=>|b>;  
borrowing                                         借款，贷款，借债 m.ib#Y)y  
branch                                              分支，分支机构，分店 O 0Fw!IQk  
brought forward                                (账户余额等的)承上年，承上期，承上页 9
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budget                                              预算 g'G"`)~ 2  
building                                      建筑物；大楼 IipG?v0z~  
business conditions                                  业务情况，经营情况 ~Yrtz  
business licence                               (企业等的)营业执照 v-`RX;8  
business relation                                业务关系 )4oTA@wR  
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