[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 nj"m^PmWo3  
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审计词汇英汉对照 ?cJA^W  
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ability to continue as a going concern               持续经营能力 EO"6Dq(  
acceptability                                     可接受性，可接受程度 w-M7opkq  
acceptable level of detection risk                     检查风险的可接受水平 v!KJ|c@m  
acceptance of engagement                       接受委托 K?JV ]^  
accepting the engagement for the first time              首次接受委托 L^x5&CCwk  
access to asset                                         对资产的接触 -`g J  
according to                                     根据，依据，依照 o Fi) d[`  
account balance                                账户余额 nAvs~J  
account for                                       对……进行会计处理，核算；解释 hWm0$v1p  
accounting                                        会计，会计学 tStJ2-5*t  
accounting advisory serve                        会计咨询服务 V4Qz*z%  
accounting firm                                 会计师事务所 :U8k|,~f  
accounting information                      会计信息，会计资料 &rcdr+'  
accounting period                             会计期间 |lY`9-M`I  
accounting policies                                   会计政策 RB *P
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accounting professional bodies                 会计职业组织，会计职业团体 e]Puv)S>{8  
accounting records                                   会计记录 <ipWMZae0F  
accounting responsibility                           会计责任 cXMa\#P  
accounting service                             会计服务 ZLuPz#  
accounting standards                                会计准则 gz#+  
Accounting Standards for Business Enterprises       企业会计准则 N|o>%)R  
accounting system                             会计系统 Gg}t-_M  
accounting treatment                                会计处理 @H6%G>K
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accuracy                                    准确性，精确性 ~Z7)x7 z  
additional audit procedures                      追加审计程序 y{?Kao7Ij  
addressee                                         收件人，收信人 :Nkz,R?  
Administration of State-owned Assets  (the～)     国有资产管理局 PH[4y:^DN  
administrative laws and regulations                 行政法规 0+rW;-
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adverse impact                                 不利影响，负面影响 >r~|1kQ.  
adverse opinion                                反对意见 E~}[+X@  
advisory group                                  咨询组，顾问组 y1nP F&_  
agency fee                                        代理费，代理费用 |MVV +.X  
aggregate                                          总计，合计为…… '
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alternation of document and record                 变造文件和记录 pA*i!.E/b  
alternative audit procedures                      替代审计程序，备选审计程序 8z?$t-DO  
amend                                              修改，修订 qR_SQ VN  
amortisation                                      摊销 k~& o  
analytical capacity                             分析能力 wa BRQh  
analytical procedures                               分析性程序 4I z.fAw  
annual financial statements                        年度会计报表，年度财务报表 TX&[;jsj  
appendix                                          附录，附表 lu3Q, W  
applicable                                         适用的 ,Io0ZE>`V  
applicable laws and regulations                 适用的法规 s* @QT8%  
application systems                                  应用系统 =1eV   
apply consistently                              一贯地执行，一贯地实施 a!&bc8J7  
appropriate                                       适当的，合适的； @kS|Jz$iY  
征用，挪用 QP'qG@j[:  
appropriate authorization                          适当的授权 1]HHe*'Z  
appropriateness of audit evidence                    审计证据的适当性 6<#Slw[  
approval                                    批准，核准 xJ$Rs/9C  
assertion                                    (会计报表上的)认定；确认 S3nB:$_-;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3Sk5I%  
asset                                                 资产，财产  zI(xSX@  
asset restructuring                             资产重组 0=2H9v  
assignment of duties                                 职责的划分 g~ eJ YS,  
assistant                                     助理，助理人员 kja4!_d  
associated company                                 联属公司，联营公司 XadG\_?t`  
association                                        联合，结合；协会，社团 W31LNysH!;  
assumption                                       假设，假定 `Yg7,{A\J  
at a given date                                         在某一特定时日 i[mC3ghM6,  
attestation                                         鉴证，公证 Tq.MubaO  
attestation service                             鉴证服务 6Q?BwD+>  
audit adjustment                                审计调整 w 7Cne%J8  
audit areas                                        审计领域 dvC0 <*V  
audit conclusion                                审计结论 {`($Q$Q1  
audit effectiveness                             审计效果 }5QZ6i#  
audit efficiency                                  审计效率 tWcizj;?wK  
audit engagement letter                      审计业务约定书 K3j_C`Se  
audit evidence                                          审计证据 4fZY8   
audit fee                                    审计费
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audit files                                          审计档案 !Jk(&.  
audit findings                                     审计中发现的事项 ys:1Z\$P  
audit implementation stage                        审计实施阶段 Og_2k ~  
audit mark                                        审计标识 8}Fw%;Cb  
audit materiality                                 审计重要性 od;Bb  
audit method                                     审计方法 ^- u [q- !  
audit objective                                         审计目标，审计目的 qn5yD!1  
audit of financial statements                      会计报表审计，财务报表审计 B?$S~5  }  
audit opinion                                     审计意见 pK-_R #  
audit period                                      被审计期间，被审计年度 LZgwIMd  
audit plan                                          审计计划 '#;,oX~5  
audit planning                                    编制审计计划，制定审计计划，审计计划 f+Pg1Q0zI  
audit planning stage                                  审计计划阶段 = ZxW8DK  
audit procedure                                审计程序 H(  
audit programme                               审计程序表，具体审计计划 p7%0hLW  
audit report                                       审计报告 6 Xzk;p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z&AHM &,yj  
audit report with a qualified opinion                 有保留意见的审计报告 aS c#&{  
audit report with an adverse opinion                否定意见的审计报告 AGw1Pl8]K  
audit report with dual dates                      双重日期审计报告 1EKcD^U,  
audit reporting stage                                 审计报告阶段 !l sy&6  
audit responsibility                                   审计责任 lCM6T;2ID  
audit results                                      审计结果 v!WU |=u  
audit risk                                          审计风险 oG|?F4l*  
audit sampling                                          审计抽样 x. jYip  
audit sampling techniques                         审计抽样方法，审计抽样技术 p.6$w:eV  
audit strategies                                  审计策略 )$2%&9b  
audit summary                                         审计总结，审计小结 G1`mn$`kq  
audit team                                         审计小组 jx^|2  
audit test                                    审计测试 ]>]#zu$=c  
audit trail                                          审计轨迹 {hk M*:U  
audit work                                        审计工作 (mD-FR@#  
audit working paper                                 审计工作底稿 WZ-4^WM=!  
audited financial statement                        审计会计报表，已审计财务报表 d A_S"Zc  
Auditing Guidelines (the～)                      审计规范指南 X67C;H+  
auditing standards                             审计准则 jKY Aid{-  
audit-oriented working paper                          (审计)业务类工作底稿 -D.BJ(  
authorisation                                     授权 YR^Ee8_H  
authorisation of transaction                       交易的授权 [TiTff&LV  
availability                                         可获得性
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balance                                      余额；差额；平衡 &0;{lS[N:L  
balance sheet                                    资产负债表 g]EQ2g_N1  
bank                                                 银行 a'*5PaXU@/  
bank account                                    银行账户，银行户头 $sd3h\P&R  
bank statement                                 银行对账单 rw}
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barter transaction                              易货交易，以物换物交易 v*C+U$_3\1  
basis of audit                                    审计依据 4)x3!Ol  
basis of preparation                                (会计报表的)编制基础 F^%{ ;  
book of account                               账目，账簿 ?~]1Gd  
borrowing                                         借款，贷款，借债 a< a&63  
branch                                              分支，分支机构，分店 mVc'%cPaw  
brought forward                                (账户余额等的)承上年，承上期，承上页 zm;*:]S  
budget                                              预算 AAlmG9l&7  
building                                      建筑物；大楼 ^C,/T2>  
business conditions                                  业务情况，经营情况 i
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business licence                               (企业等的)营业执照 q/d5P  
business relation                                业务关系 Q G=-LXv:@  
o2 T/IJP  

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