[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 q?)5yukeF  
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审计词汇英汉对照 %++S;#)~  
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ability to continue as a going concern               持续经营能力 kmo#jITa`  
acceptability                                     可接受性，可接受程度 !0|&f>y  
acceptable level of detection risk                     检查风险的可接受水平 #7]>ozKm  
acceptance of engagement                       接受委托 ="f-I9y  
accepting the engagement for the first time              首次接受委托 vpOGyvI  
access to asset                                         对资产的接触 dM19;R@4  
according to                                     根据，依据，依照 f)gV2f0t  
account balance                                账户余额 c* ~0R?  
account for                                       对……进行会计处理，核算；解释 $:1 /`m19  
accounting                                        会计，会计学 c,ct=m.|6A  
accounting advisory serve                        会计咨询服务 _3O*"S=1  
accounting firm                                 会计师事务所 TiZ MY:^  
accounting information                      会计信息，会计资料 V$;`#J$\b  
accounting period                             会计期间 WE_'u+!B  
accounting policies                                   会计政策 ZtP/|P5@  
accounting professional bodies                 会计职业组织，会计职业团体 20}]b*C}  
accounting records                                   会计记录 9&<c )sS&B  
accounting responsibility                           会计责任 K`ygW|?gt  
accounting service                             会计服务 /R?*i@rvf  
accounting standards                                会计准则 _ Qek|>  
Accounting Standards for Business Enterprises       企业会计准则 Z0D&ayzkh^  
accounting system                             会计系统 2chT^3e  
accounting treatment                                会计处理 3[l\l5'm8  
accuracy                                    准确性，精确性 f,LeJTX=  
additional audit procedures                      追加审计程序 V:+vB "  
addressee                                         收件人，收信人 uH7rt  
Administration of State-owned Assets  (the～)     国有资产管理局 >yqEXx5{  
administrative laws and regulations                 行政法规 &hi
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adverse impact                                 不利影响，负面影响 ^L Xr4  
adverse opinion                                反对意见 6z/&j} (  
advisory group                                  咨询组，顾问组 ^YfAsBs&  
agency fee                                        代理费，代理费用 A)d0Z6G`  
aggregate                                          总计，合计为…… glKPjL*  
alternation of document and record                 变造文件和记录 E%stFyr9`/  
alternative audit procedures                      替代审计程序，备选审计程序 ;eO Ye3;c  
amend                                              修改，修订 Q&%gpa).W  
amortisation                                      摊销 KBI1t$  
analytical capacity                             分析能力 |8x_Av0  
analytical procedures                               分析性程序 IF//bgk-  
annual financial statements                        年度会计报表，年度财务报表 XuZgyt"=r  
appendix                                          附录，附表 0TICv2l!  
applicable                                         适用的 4"{g{8  
applicable laws and regulations                 适用的法规 #-R]HLW*  
application systems                                  应用系统 36.mf_AM  
apply consistently                              一贯地执行，一贯地实施 _+}hId  
appropriate                                       适当的，合适的； P>x88M  
征用，挪用 ^r]-v++  
appropriate authorization                          适当的授权  60f%J1u  
appropriateness of audit evidence                    审计证据的适当性 |L-- j  
approval                                    批准，核准 ^BI&-bR@  
assertion                                    (会计报表上的)认定；确认 @:!%Z`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AP=SCq;  
asset                                                 资产，财产 G`;mSq6i  
asset restructuring                             资产重组 fg1uqS1rg  
assignment of duties                                 职责的划分 *0'{n*>  
assistant                                     助理，助理人员 Esg:  
associated company                                 联属公司，联营公司 qzo)\,  
association                                        联合，结合；协会，社团 (.{."  
assumption                                       假设，假定 "e29j'u!*  
at a given date                                         在某一特定时日 Kj6+$l  
attestation                                         鉴证，公证 o+R(ux"  
attestation service                             鉴证服务 pMp@W`i^6  
audit adjustment                                审计调整 L9whgXD  
audit areas                                        审计领域 +yHzp    
audit conclusion                                审计结论 Xa&:Hg<  
audit effectiveness                             审计效果 +ZBj_Vw*|  
audit efficiency                                  审计效率 *y> |  
audit engagement letter                      审计业务约定书 6skd>v UU  
audit evidence                                          审计证据 nXxnyom,  
audit fee                                    审计费 jar?" o  
audit files                                          审计档案 )MX%DQw  
audit findings                                     审计中发现的事项 .=c@ps  
audit implementation stage                        审计实施阶段 3|Ar~_]  
audit mark                                        审计标识 H@k$sZ.  
audit materiality                                 审计重要性 A+3=OBpkW0  
audit method                                     审计方法 %u]>K(tU  
audit objective                                         审计目标，审计目的 BTE&7/i21  
audit of financial statements                      会计报表审计，财务报表审计 6b!1j,\Vx  
audit opinion                                     审计意见 ;:
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audit period                                      被审计期间，被审计年度 2b:I.  
audit plan                                          审计计划 mj y+_  
audit planning                                    编制审计计划，制定审计计划，审计计划 *I9G"R8  
audit planning stage                                  审计计划阶段 q#Ik3 5  
audit procedure                                审计程序 %g4)f9>  
audit programme                               审计程序表，具体审计计划 D[Ld=e8t  
audit report                                       审计报告 `R$bx 64  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .+^o{b  
audit report with a qualified opinion                 有保留意见的审计报告 ACgWT  
audit report with an adverse opinion                否定意见的审计报告 ZPY84)A_}  
audit report with dual dates                      双重日期审计报告 MpJx>
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audit reporting stage                                 审计报告阶段 +6Vu]96=KC  
audit responsibility                                   审计责任 <5sfII  
audit results                                      审计结果 WS$~o*Z8  
audit risk                                          审计风险 r8L'C  
audit sampling                                          审计抽样 Gs}lw'pK  
audit sampling techniques                         审计抽样方法，审计抽样技术 a+\s0Qo<  
audit strategies                                  审计策略 #8bI4J{dE  
audit summary                                         审计总结，审计小结 P~"""3de4  
audit team                                         审计小组 ]6HnK%  
audit test                                    审计测试 061f  
audit trail                                          审计轨迹 ]m^ECA$  
audit work                                        审计工作 sF#t{x/sW  
audit working paper                                 审计工作底稿 cACnBgLl  
audited financial statement                        审计会计报表，已审计财务报表 V0:db  
Auditing Guidelines (the～)                      审计规范指南 ?T
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auditing standards                             审计准则 6IM:Xj  
audit-oriented working paper                          (审计)业务类工作底稿 E__A1j*gd  
authorisation                                     授权 E`uK7 2j  
authorisation of transaction                       交易的授权 R~BW=Dz,e  
availability                                         可获得性 &44?k:  
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balance                                      余额；差额；平衡 TC'^O0aZ_  
balance sheet                                    资产负债表 ;V1e>?3  
bank                                                 银行 O,KlZf_B  
bank account                                    银行账户，银行户头 VnMiZAHR  
bank statement                                 银行对账单 N" oJ3-~  
barter transaction                              易货交易，以物换物交易 )$I"LyK)  
basis of audit                                    审计依据 cGjkx3l*  
basis of preparation                                (会计报表的)编制基础 {pB9T3ry]  
book of account                               账目，账簿 ,1e@Y~eZ  
borrowing                                         借款，贷款，借债 22m'+3I~Y  
branch                                              分支，分支机构，分店 :y[tZ&*<_?  
brought forward                                (账户余额等的)承上年，承上期，承上页 k\M">K0E  
budget                                              预算 9L9mi<,  
building                                      建筑物；大楼 J7rfHhz  
business conditions                                  业务情况，经营情况 <8/lHQ^\)  
business licence                               (企业等的)营业执照 NW;wy;;  
business relation                                业务关系 Aaix? |XN  
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