[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 )CuZDf@  
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审计词汇英汉对照 ]b\yg2  
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ability to continue as a going concern               持续经营能力 ,{BaePMp  
acceptability                                     可接受性，可接受程度 t/cY=Wp  
acceptable level of detection risk                     检查风险的可接受水平 '^No)n\`  
acceptance of engagement                       接受委托 X;i~<Tq  
accepting the engagement for the first time              首次接受委托 _I)U%?V+  
access to asset                                         对资产的接触  1Md  
according to                                     根据，依据，依照 f|B=_p80  
account balance                                账户余额 [Jogt#Fj ]  
account for                                       对……进行会计处理，核算；解释 n@C[@?D  
accounting                                        会计，会计学 tKuVQH~D  
accounting advisory serve                        会计咨询服务 =T(6#"  
accounting firm                                 会计师事务所 kMb}1J0i"  
accounting information                      会计信息，会计资料 fz\9
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accounting period                             会计期间 #:[t^}  
accounting policies                                   会计政策 Y"~gw~7OD  
accounting professional bodies                 会计职业组织，会计职业团体 G&i!Hs  
accounting records                                   会计记录 8z RP(+&W  
accounting responsibility                           会计责任 qAn!RkA  
accounting service                             会计服务 A/u)# ^\  
accounting standards                                会计准则 Y zh"1|O  
Accounting Standards for Business Enterprises       企业会计准则 >4#)r8;dx  
accounting system                             会计系统 *~t6(
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accounting treatment                                会计处理 +z9Q-d%O  
accuracy                                    准确性，精确性 MUTj-1H6)  
additional audit procedures                      追加审计程序 8n'B6hi  
addressee                                         收件人，收信人 umiBj)r  
Administration of State-owned Assets  (the～)     国有资产管理局 -=~| ."O  
administrative laws and regulations                 行政法规 n/SwP  
adverse impact                                 不利影响，负面影响 M}yDXJx  
adverse opinion                                反对意见 \P.I)n`8 y  
advisory group                                  咨询组，顾问组 U*22h` S  
agency fee                                        代理费，代理费用 | N[<x@  
aggregate                                          总计，合计为…… Xc?&_\. +  
alternation of document and record                 变造文件和记录 RloK,bg  
alternative audit procedures                      替代审计程序，备选审计程序 \.-}adKg  
amend                                              修改，修订 '}fzX2Q#  
amortisation                                      摊销 P*FMwrJj>r  
analytical capacity                             分析能力 )iYxt:(,  
analytical procedures                               分析性程序 k@/sn( x  
annual financial statements                        年度会计报表，年度财务报表 +kzo*zW$L  
appendix                                          附录，附表 f"%{%M$K  
applicable                                         适用的 j`~Ms>  
applicable laws and regulations                 适用的法规 >8 k_n  
application systems                                  应用系统 WU71/PYm`  
apply consistently                              一贯地执行，一贯地实施 A-ZN F4  
appropriate                                       适当的，合适的； ^; )8VP6  
征用，挪用 U5 6G.  
appropriate authorization                          适当的授权 ] lr Wgm  
appropriateness of audit evidence                    审计证据的适当性 4lKq{X 5<  
approval                                    批准，核准 Dey<OE&  
assertion                                    (会计报表上的)认定；确认 _3TY,l~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?d{Na=O\  
asset                                                 资产，财产 ,N!o  
asset restructuring                             资产重组 L)@?e?9  
assignment of duties                                 职责的划分 Zc W:6po>  
assistant                                     助理，助理人员 Urr@a/7  
associated company                                 联属公司，联营公司 KX'{[7}m'  
association                                        联合，结合；协会，社团 6)Y.7XR  
assumption                                       假设，假定 mF,Y?ax  
at a given date                                         在某一特定时日 6]W=nAD  
attestation                                         鉴证，公证 Y8-86 *zC  
attestation service                             鉴证服务 ;\14b?TUH  
audit adjustment                                审计调整 mP0yk
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audit areas                                        审计领域 -uMSe~  
audit conclusion                                审计结论 ^/\Of{OZ-  
audit effectiveness                             审计效果 Hn5|B 3vN  
audit efficiency                                  审计效率 '}B+r@YCN  
audit engagement letter                      审计业务约定书 1*9U1\z  
audit evidence                                          审计证据 auK?](U  
audit fee                                    审计费 VQ7 *Z5[1  
audit files                                          审计档案 t!r A%*  
audit findings                                     审计中发现的事项 ZWc]$H ?  
audit implementation stage                        审计实施阶段 MP_ ~<Q  
audit mark                                        审计标识 HY&aV2|A1  
audit materiality                                 审计重要性 qI#;j%V  
audit method                                     审计方法 mLP.t%?#  
audit objective                                         审计目标，审计目的 1~Oe=`{&  
audit of financial statements                      会计报表审计，财务报表审计 q*_/to  
audit opinion                                     审计意见 }\\KYyjY  
audit period                                      被审计期间，被审计年度 4QvsBpz@  
audit plan                                          审计计划 60J;sGW  
audit planning                                    编制审计计划，制定审计计划，审计计划 E4|jOz^j4\  
audit planning stage                                  审计计划阶段 OY;*zk  
audit procedure                                审计程序 KH(%?  
audit programme                               审计程序表，具体审计计划 YjxF}VI~<  
audit report                                       审计报告 GO`Ru 8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [AYOYENp-  
audit report with a qualified opinion                 有保留意见的审计报告 eYN5;bx )W  
audit report with an adverse opinion                否定意见的审计报告 _AAaC_q  
audit report with dual dates                      双重日期审计报告 8FKXSqhVM  
audit reporting stage                                 审计报告阶段 Y }$/e  
audit responsibility                                   审计责任 ew#B[[  
audit results                                      审计结果 ?[g=F <r  
audit risk                                          审计风险 "B3N*R(["  
audit sampling                                          审计抽样 -likj#Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 DW5Y@;[  
audit strategies                                  审计策略 .1KhBgy^K  
audit summary                                         审计总结，审计小结 S- pV_Ff  
audit team                                         审计小组 ~<_2WQ/$  
audit test                                    审计测试 x[h^
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audit trail                                          审计轨迹 gkES5Q  
audit work                                        审计工作 G,o6292hj  
audit working paper                                 审计工作底稿 1*'HL#  
audited financial statement                        审计会计报表，已审计财务报表 nExU#/*~^  
Auditing Guidelines (the～)                      审计规范指南 OBOtuu.  
auditing standards                             审计准则 x=b7':nQ  
audit-oriented working paper                          (审计)业务类工作底稿 /Z~<CbKKl  
authorisation                                     授权 $Tu6 1 zq  
authorisation of transaction                       交易的授权 8u6:=fxb  
availability                                         可获得性 0ZZZoPo  
B ^@3sT,M,S  
balance                                      余额；差额；平衡 ([SU:F!uW(  
balance sheet                                    资产负债表 B@&4i?yJ  
bank                                                 银行 [@J/eW B  
bank account                                    银行账户，银行户头 t&H?\)!4  
bank statement                                 银行对账单 Si8p
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barter transaction                              易货交易，以物换物交易 NidIVbT.A  
basis of audit                                    审计依据 GFeQ%l`7F  
basis of preparation                                (会计报表的)编制基础 a%kQl^I4  
book of account                               账目，账簿 Al}6q{E9+8  
borrowing                                         借款，贷款，借债 7 n8"/0kc:  
branch                                              分支，分支机构，分店 b\yXbyjZ3.  
brought forward                                (账户余额等的)承上年，承上期，承上页 )wC?T  
budget                                              预算 B:'J`M"N  
building                                      建筑物；大楼 YC++&Nk  
business conditions                                  业务情况，经营情况 h"X;3b^ m  
business licence                               (企业等的)营业执照 qh9Z50E9  
business relation                                业务关系 {:6r;TB  
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