[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 D7T|K :F)  
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审计词汇英汉对照 >;'0ymG.`  
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ability to continue as a going concern               持续经营能力 Nh_\{ &r  
acceptability                                     可接受性，可接受程度 =>B"j`oR  
acceptable level of detection risk                     检查风险的可接受水平 =JgR c7  
acceptance of engagement                       接受委托 VgOD
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accepting the engagement for the first time              首次接受委托 G_J}^B*?%v  
access to asset                                         对资产的接触 1}c'UEr%)  
according to                                     根据，依据，依照 'j<u0'K@  
account balance                                账户余额 86N,04  
account for                                       对……进行会计处理，核算；解释 ooUVVp  
accounting                                        会计，会计学 lZ.lf.{F  
accounting advisory serve                        会计咨询服务 H@Ot77(*  
accounting firm                                 会计师事务所 FRZ]E)9Z]b  
accounting information                      会计信息，会计资料 kHylg{i{"  
accounting period                             会计期间 FZ?eX`,  
accounting policies                                   会计政策 m7g*zu2#  
accounting professional bodies                 会计职业组织，会计职业团体 A8{ xZsH  
accounting records                                   会计记录 3 dJ362  
accounting responsibility                           会计责任 yDK
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accounting service                             会计服务 Y`(Ri-U4  
accounting standards                                会计准则 DAP/  
Accounting Standards for Business Enterprises       企业会计准则 2/folTR7  
accounting system                             会计系统 _<FUS'"  
accounting treatment                                会计处理 R"V90bCf  
accuracy                                    准确性，精确性 N+B!AK0.  
additional audit procedures                      追加审计程序 v-d"dC`  
addressee                                         收件人，收信人 !ess.U&m'  
Administration of State-owned Assets  (the～)     国有资产管理局 l^nvwm`f#:  
administrative laws and regulations                 行政法规 QfAmGDaYQ  
adverse impact                                 不利影响，负面影响 1' U  
adverse opinion                                反对意见 cI@qt>&  
advisory group                                  咨询组，顾问组 oJr+RO  
agency fee                                        代理费，代理费用 3PZ(Kn<  
aggregate                                          总计，合计为…… a-Y6ghs  
alternation of document and record                 变造文件和记录 n}IGxum8`  
alternative audit procedures                      替代审计程序，备选审计程序 >Ti%Th,  
amend                                              修改，修订 @4T
  
amortisation                                      摊销 9!Q ZuZY  
analytical capacity                             分析能力 r8:"\%"f>  
analytical procedures                               分析性程序 1Ub=RyB  
annual financial statements                        年度会计报表，年度财务报表 c{I]!y^!  
appendix                                          附录，附表 X5[vQ3^  
applicable                                         适用的 4Ii5 V c  
applicable laws and regulations                 适用的法规 T=tW'tlT\v  
application systems                                  应用系统 |<h}'  
apply consistently                              一贯地执行，一贯地实施 IiqqdU]  
appropriate                                       适当的，合适的； <3BGW?=WP  
征用，挪用 B os`+Y  
appropriate authorization                          适当的授权 H Eq{TUTr  
appropriateness of audit evidence                    审计证据的适当性 `x/i1^/_@  
approval                                    批准，核准 /X.zt `  
assertion                                    (会计报表上的)认定；确认 ;Y;r%DJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 */aQ+%>jf  
asset                                                 资产，财产 G&^8)S@1  
asset restructuring                             资产重组 6384$mT,S  
assignment of duties                                 职责的划分 %K|f,w=m  
assistant                                     助理，助理人员 3`%E;
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associated company                                 联属公司，联营公司 S,6/X.QBv  
association                                        联合，结合；协会，社团 9X4[Zk  
assumption                                       假设，假定 C0N}B1-MU  
at a given date                                         在某一特定时日 tt?`,G.(]  
attestation                                         鉴证，公证 zhs@YMY  
attestation service                             鉴证服务 E#:!&{O  
audit adjustment                                审计调整 sED"}F )  
audit areas                                        审计领域 n]$rLm%^  
audit conclusion                                审计结论 c.Hw K\IU  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 4jebx jZ  
audit engagement letter                      审计业务约定书 "/e)v{  
audit evidence                                          审计证据 =bC'>qw}  
audit fee                                    审计费 \XV8t|*  
audit files                                          审计档案 ]VKQm(,0  
audit findings                                     审计中发现的事项 R)JH D7 1  
audit implementation stage                        审计实施阶段 SgewAng?@o  
audit mark                                        审计标识 l$\2|D  
audit materiality                                 审计重要性 GWuKDq   
audit method                                     审计方法 OS@uGp=  
audit objective                                         审计目标，审计目的 Z3{1`"\<K  
audit of financial statements                      会计报表审计，财务报表审计 &Jj|+P-lY  
audit opinion                                     审计意见 Pb?vi<ug+  
audit period                                      被审计期间，被审计年度 5s3QN{h8  
audit plan                                          审计计划 iKrk?B<  
audit planning                                    编制审计计划，制定审计计划，审计计划 U~?VN!<x[  
audit planning stage                                  审计计划阶段 lL:!d.{  
audit procedure                                审计程序 Itr4Pr  
audit programme                               审计程序表，具体审计计划 A_S7z*T  
audit report                                       审计报告 S!u8JG1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :VP4:J^  
audit report with a qualified opinion                 有保留意见的审计报告 KF+r25uy[+  
audit report with an adverse opinion                否定意见的审计报告 x6R M)rr  
audit report with dual dates                      双重日期审计报告 mA$y$73=T  
audit reporting stage                                 审计报告阶段 u
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audit responsibility                                   审计责任 G7"(,L` 5  
audit results                                      审计结果 }wiyEVAh{  
audit risk                                          审计风险 R;Dj70g  
audit sampling                                          审计抽样 s,#We} bv  
audit sampling techniques                         审计抽样方法，审计抽样技术 ) dk|S\  
audit strategies                                  审计策略 UU>+b:  
audit summary                                         审计总结，审计小结 2_HIn  
audit team                                         审计小组 IxuK<Oe:O  
audit test                                    审计测试 rN|=cn  
audit trail                                          审计轨迹 ]?1_.Wjtt  
audit work                                        审计工作 7nnF!9JOv  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 J";N^OR{A%  
Auditing Guidelines (the～)                      审计规范指南 h
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auditing standards                             审计准则 vx( $o9  
audit-oriented working paper                          (审计)业务类工作底稿 Y|r7gy9%  
authorisation                                     授权 /.7RWy`  
authorisation of transaction                       交易的授权 o-H?q!  
availability                                         可获得性 *z69ti/ t  
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balance                                      余额；差额；平衡 q
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balance sheet                                    资产负债表 xD&n'M]  
bank                                                 银行 9.\SeJ8c  
bank account                                    银行账户，银行户头 ]Pe>T&  
bank statement                                 银行对账单 WC<[<uI*  
barter transaction                              易货交易，以物换物交易 j8Z;}P s  
basis of audit                                    审计依据 gQ0,KYmI3_  
basis of preparation                                (会计报表的)编制基础 tIDN~[1  
book of account                               账目，账簿 7\%JJw6h  
borrowing                                         借款，贷款，借债 Y}R$RDRL  
branch                                              分支，分支机构，分店 8Y`g$2SZ^8  
brought forward                                (账户余额等的)承上年，承上期，承上页 H@@ 4n%MK  
budget                                              预算
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building                                      建筑物；大楼 yR|2><A  
business conditions                                  业务情况，经营情况 iS+"Jsz  
business licence                               (企业等的)营业执照 ;dUKFdKH}  
business relation                                业务关系 O>pX(DS L  
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