[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 [.3sE  
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审计词汇英汉对照 ^!uO(B&  
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ability to continue as a going concern               持续经营能力 SLh~_ 5  
acceptability                                     可接受性，可接受程度 3yMt1 fy  
acceptable level of detection risk                     检查风险的可接受水平 (Y;'[.  
acceptance of engagement                       接受委托 9::YR;NY  
accepting the engagement for the first time              首次接受委托 L>:FGNf^H  
access to asset                                         对资产的接触 7}07Pit  
according to                                     根据，依据，依照 h/=-tr  
account balance                                账户余额 e7|d=W  
account for                                       对……进行会计处理，核算；解释 %zQ2:iT5@=  
accounting                                        会计，会计学 %kW3hQ<$  
accounting advisory serve                        会计咨询服务 Y_lCcu#O
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accounting firm                                 会计师事务所 6jtTT%>y  
accounting information                      会计信息，会计资料 8;.` {'r  
accounting period                             会计期间 4Q&mC"  
accounting policies                                   会计政策 Gx|Dql  
accounting professional bodies                 会计职业组织，会计职业团体 \S5V}!_  
accounting records                                   会计记录 my=~"bw4  
accounting responsibility                           会计责任 Esa6hU#  
accounting service                             会计服务 VY{,x;
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accounting standards                                会计准则 ,whM22Af~{  
Accounting Standards for Business Enterprises       企业会计准则 6\mC$:F  
accounting system                             会计系统 2dyxKK!\a  
accounting treatment                                会计处理 L]NYYP-  
accuracy                                    准确性，精确性 QvNi8TB  
additional audit procedures                      追加审计程序 :z124Zf  
addressee                                         收件人，收信人 8fEAY
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Administration of State-owned Assets  (the～)     国有资产管理局 !g/_w  
administrative laws and regulations                 行政法规 =Zrj K=K  
adverse impact                                 不利影响，负面影响 ]o!&2:'N`  
adverse opinion                                反对意见 #PPsRKj3c  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 cnYYs d{  
aggregate                                          总计，合计为…… /gF]s_
 
alternation of document and record                 变造文件和记录 LA
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alternative audit procedures                      替代审计程序，备选审计程序 a6 *Y%?  
amend                                              修改，修订 >:fJhF@  
amortisation                                      摊销 +@^47Xu^  
analytical capacity                             分析能力 :.C)7( 8S  
analytical procedures                               分析性程序 BiI{8`M!$x  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 @US '{hO1p  
applicable                                         适用的 k0=|10bi  
applicable laws and regulations                 适用的法规  *X0K2|  
application systems                                  应用系统 {<~s&EPd  
apply consistently                              一贯地执行，一贯地实施 n*Q4G}p  
appropriate                                       适当的，合适的； l.yJA>\24I  
征用，挪用 <vO8_2,V-  
appropriate authorization                          适当的授权 ,at-ci\'  
appropriateness of audit evidence                    审计证据的适当性 ?WMi S]Q\  
approval                                    批准，核准 }v,W-gA  
assertion                                    (会计报表上的)认定；确认 5Bzuj`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ho:}Bn g  
asset                                                 资产，财产 #{?m  
asset restructuring                             资产重组 E)RI!0Ra  
assignment of duties                                 职责的划分 e(4bx5<*  
assistant                                     助理，助理人员 (#C
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associated company                                 联属公司，联营公司 cRjL3  
association                                        联合，结合；协会，社团 ,2E`:#$  
assumption                                       假设，假定 zl,bMtQ  
at a given date                                         在某一特定时日 |ORmS&7  
attestation                                         鉴证，公证 5J?bE?X  
attestation service                             鉴证服务 0 [*nAo  
audit adjustment                                审计调整 5IwX\  
audit areas                                        审计领域 iRkOH]+K  
audit conclusion                                审计结论 P]{B^,E  
audit effectiveness                             审计效果 G >I.  
audit efficiency                                  审计效率 }u38:(^`ai  
audit engagement letter                      审计业务约定书 (0O`A~M3  
audit evidence                                          审计证据 VuP#b'g=|]  
audit fee                                    审计费 mw2rSUI{  
audit files                                          审计档案 *_}IeNc  
audit findings                                     审计中发现的事项 b0rt.XB  
audit implementation stage                        审计实施阶段 Cj`pw2.  
audit mark                                        审计标识 zlC^  
audit materiality                                 审计重要性 iW1$!l>v  
audit method                                     审计方法 O1l4gduN|i  
audit objective                                         审计目标，审计目的 c4FOfH|  
audit of financial statements                      会计报表审计，财务报表审计 ,S7~=S  
audit opinion                                     审计意见 >MBn2(\B;  
audit period                                      被审计期间，被审计年度 2{jtQlc  
audit plan                                          审计计划 @#G6z`,  
audit planning                                    编制审计计划，制定审计计划，审计计划 w}]3jc84  
audit planning stage                                  审计计划阶段 !W(/Y9g#  
audit procedure                                审计程序 &h_d|8  
audit programme                               审计程序表，具体审计计划 dw=Xjyk? h  
audit report                                       审计报告 rPrEEWS0)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l{B<"+8  
audit report with a qualified opinion                 有保留意见的审计报告 g: H[#I  
audit report with an adverse opinion                否定意见的审计报告 *m `KU+o-u  
audit report with dual dates                      双重日期审计报告 a3DoLq"/  
audit reporting stage                                 审计报告阶段 ,3g]=f  
audit responsibility                                   审计责任
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audit results                                      审计结果 <S:,`v&Z  
audit risk                                          审计风险 _Ct@1}aa4x  
audit sampling                                          审计抽样 ?];~N5<'  
audit sampling techniques                         审计抽样方法，审计抽样技术 %-0em!tUV  
audit strategies                                  审计策略 FRs|!\S=  
audit summary                                         审计总结，审计小结 a78;\{&L'  
audit team                                         审计小组 q
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audit test                                    审计测试 ^mQ;CMV  
audit trail                                          审计轨迹 h|$zHm  
audit work                                        审计工作 T-<>)N5y  
audit working paper                                 审计工作底稿 HfZ (U5~  
audited financial statement                        审计会计报表，已审计财务报表 TZ`]#^kU  
Auditing Guidelines (the～)                      审计规范指南 K!$\REs  
auditing standards                             审计准则 k;AV;KWI'  
audit-oriented working paper                          (审计)业务类工作底稿 &?uzJx~  
authorisation                                     授权 kW7&~tX  
authorisation of transaction                       交易的授权 x1 R!  
availability                                         可获得性 q]wn:%rX  
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balance                                      余额；差额；平衡 yF [@W<  
balance sheet                                    资产负债表 } S WA| x  
bank                                                 银行 "pKGUM  
bank account                                    银行账户，银行户头 m+G0<E%  
bank statement                                 银行对账单 Z_hBd['!  
barter transaction                              易货交易，以物换物交易 fmT3Af l5c  
basis of audit                                    审计依据 0B!mEg  
basis of preparation                                (会计报表的)编制基础 Hme@9(zD.  
book of account                               账目，账簿 Yg:74; .  
borrowing                                         借款，贷款，借债 BLYk <m  
branch                                              分支，分支机构，分店 !:!@dC%8_  
brought forward                                (账户余额等的)承上年，承上期，承上页 BGk<NEzH  
budget                                              预算 {0m[:af&  
building                                      建筑物；大楼 R4K eUn"  
business conditions                                  业务情况，经营情况 FC/>L  
business licence                               (企业等的)营业执照 [{d[f|   
business relation                                业务关系 h<z/LL8|  
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