[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 Iclan\q#y  
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审计词汇英汉对照 .(.G`aKnF  
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ability to continue as a going concern               持续经营能力 [Nzg 8FP  
acceptability                                     可接受性，可接受程度 m'vOFP)'  
acceptable level of detection risk                     检查风险的可接受水平 \H'CFAuF  
acceptance of engagement                       接受委托 .bl/At3A  
accepting the engagement for the first time              首次接受委托 ,4?|}xg  
access to asset                                         对资产的接触 EJiF_  
according to                                     根据，依据，依照 Fb`7aFIf  
account balance                                账户余额 qy0_1xT-  
account for                                       对……进行会计处理，核算；解释 \c`r9H^v{  
accounting                                        会计，会计学 OAQ O J'  
accounting advisory serve                        会计咨询服务 & m";D  
accounting firm                                 会计师事务所 5&7?0h+I  
accounting information                      会计信息，会计资料 $f@-3/V6{  
accounting period                             会计期间 nD{;4$x
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accounting policies                                   会计政策 d4rJ?qw  
accounting professional bodies                 会计职业组织，会计职业团体 2QQYXJ^  
accounting records                                   会计记录 d%|#m)  
accounting responsibility                           会计责任 OA5md9P;d  
accounting service                             会计服务 ;Z<*.f'^fc  
accounting standards                                会计准则 ?.'oxW   
Accounting Standards for Business Enterprises       企业会计准则 $1`t+0^k  
accounting system                             会计系统 ur_" m+  
accounting treatment                                会计处理 ~+NFWNgN  
accuracy                                    准确性，精确性 "7u"d4h-:(  
additional audit procedures                      追加审计程序 (VF4]  
addressee                                         收件人，收信人 ^bg
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Administration of State-owned Assets  (the～)     国有资产管理局 GA@Q:n8UuR  
administrative laws and regulations                 行政法规 7m)ykq:?  
adverse impact                                 不利影响，负面影响 'm.XmVZL%  
adverse opinion                                反对意见 \<
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advisory group                                  咨询组，顾问组 InGbV+ I  
agency fee                                        代理费，代理费用 o\Vt $  
aggregate                                          总计，合计为…… Z`Eb L  
alternation of document and record                 变造文件和记录 }u$aPS<$!  
alternative audit procedures                      替代审计程序，备选审计程序 6xQe!d3>s3  
amend                                              修改，修订 XzwQ,+IAr  
amortisation                                      摊销 HK4`@jYQ  
analytical capacity                             分析能力 aLo>Yi  
analytical procedures                               分析性程序 WYd,tGz  
annual financial statements                        年度会计报表，年度财务报表 JqhVD@1{  
appendix                                          附录，附表 #~qp8 w  
applicable                                         适用的 WX$^[^=
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applicable laws and regulations                 适用的法规 #]hkQo  
application systems                                  应用系统 wtick~ )  
apply consistently                              一贯地执行，一贯地实施 %3B>1h9N  
appropriate                                       适当的，合适的； _|#|mb4Fe  
征用，挪用 * =N6_  
appropriate authorization                          适当的授权 7)X&fV6<8  
appropriateness of audit evidence                    审计证据的适当性 bI0+J)  
approval                                    批准，核准 ]cY'6'}Hz  
assertion                                    (会计报表上的)认定；确认 w9h5f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "4-Nnm  
asset                                                 资产，财产 4'e8VI0  
asset restructuring                             资产重组 L&k$4,Z9  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 bWzc=03  
associated company                                 联属公司，联营公司 ?B4QTx9B  
association                                        联合，结合；协会，社团 CUM~*  
assumption                                       假设，假定 y#W8] <dS"  
at a given date                                         在某一特定时日 aWK7 -n
  
attestation                                         鉴证，公证 X-WvKH(=w  
attestation service                             鉴证服务 R
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audit adjustment                                审计调整 #SUq.A  
audit areas                                        审计领域 aQuy*\$$  
audit conclusion                                审计结论 eEFT(e5.>3  
audit effectiveness                             审计效果 h$h`XBVZe;  
audit efficiency                                  审计效率 AR2+W^aM3  
audit engagement letter                      审计业务约定书 "N"k8,LH  
audit evidence                                          审计证据 E8 )*HOT_T  
audit fee                                    审计费 yUlQPrNX  
audit files                                          审计档案 ?2/M W27w  
audit findings                                     审计中发现的事项 ZdzGJ[$  
audit implementation stage                        审计实施阶段 tHo/uW_~I  
audit mark                                        审计标识 ;]ew>P)  
audit materiality                                 审计重要性 !ry+ r!"  
audit method                                     审计方法 +N!{(R:"v}  
audit objective                                         审计目标，审计目的 7q1l9:VYE  
audit of financial statements                      会计报表审计，财务报表审计 JFkjpBS  
audit opinion                                     审计意见 5~5ypQj  
audit period                                      被审计期间，被审计年度 'hWRwP|  
audit plan                                          审计计划 zW&W`(  
audit planning                                    编制审计计划，制定审计计划，审计计划 c
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audit planning stage                                  审计计划阶段 Z@umbyM  
audit procedure                                审计程序 a OHAG  
audit programme                               审计程序表，具体审计计划 6lFsN2  
audit report                                       审计报告 q+Q)IVaU81  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4x>e7Kf  
audit report with a qualified opinion                 有保留意见的审计报告 .U {JI\  
audit report with an adverse opinion                否定意见的审计报告 /PS]AM  
audit report with dual dates                      双重日期审计报告 zYJx oC{  
audit reporting stage                                 审计报告阶段 ,5WDYk-  
audit responsibility                                   审计责任 E' :Z_ ^4  
audit results                                      审计结果 a-=apD1RvG  
audit risk                                          审计风险 :.^rWCL2  
audit sampling                                          审计抽样 1(a\$Di  
audit sampling techniques                         审计抽样方法，审计抽样技术 q>Y[.c-  
audit strategies                                  审计策略 -|mRJVl8  
audit summary                                         审计总结，审计小结 >iV(8EgBS  
audit team                                         审计小组 >{8H==P  
audit test                                    审计测试 Grv|Wuli  
audit trail                                          审计轨迹 n&JP /P3Y  
audit work                                        审计工作 exvsf|  
audit working paper                                 审计工作底稿 OkXOV   
audited financial statement                        审计会计报表，已审计财务报表 wtyu"=  
Auditing Guidelines (the～)                      审计规范指南 _Fg
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auditing standards                             审计准则 "yk%/:G+  
audit-oriented working paper                          (审计)业务类工作底稿 4[wP$  
authorisation                                     授权 Q0q$ZK6C  
authorisation of transaction                       交易的授权 F*H}5yBp_:  
availability                                         可获得性  QkAwG[4  
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balance                                      余额；差额；平衡 c^%k1pae(  
balance sheet                                    资产负债表 &n wg$z{Y  
bank                                                 银行 c i>=45@J  
bank account                                    银行账户，银行户头 1C{n\_hR  
bank statement                                 银行对账单 pj6Cvq4bD  
barter transaction                              易货交易，以物换物交易 NST6pu\,U  
basis of audit                                    审计依据 ^(3k uF  
basis of preparation                                (会计报表的)编制基础 RB!E>]   
book of account                               账目，账簿 L&%iY7sC`  
borrowing                                         借款，贷款，借债 +V^_
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branch                                              分支，分支机构，分店 29oEkaX2o  
brought forward                                (账户余额等的)承上年，承上期，承上页 V}?5=f'  
budget                                              预算 wr(?L7 $+  
building                                      建筑物；大楼 &rubA  
business conditions                                  业务情况，经营情况 E 83nEUs  
business licence                               (企业等的)营业执照 T~Cd=s(T"  
business relation                                业务关系 \;<Y/sg  
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