[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 E P<U:F  
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审计词汇英汉对照 A?_2@6Y^  
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ability to continue as a going concern               持续经营能力 %';n9M   
acceptability                                     可接受性，可接受程度 ^goS?p/z  
acceptable level of detection risk                     检查风险的可接受水平 YpuA,r;"  
acceptance of engagement                       接受委托 H-I*;  
accepting the engagement for the first time              首次接受委托 eNXpRvY  
access to asset                                         对资产的接触 1Ce:<.99B  
according to                                     根据，依据，依照 !'+t)h9^  
account balance                                账户余额 ZkqC1u3  
account for                                       对……进行会计处理，核算；解释 RRV&!<l@$  
accounting                                        会计，会计学 U
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accounting advisory serve                        会计咨询服务 Y\j &84  
accounting firm                                 会计师事务所 PUa~Apj'  
accounting information                      会计信息，会计资料 | WDX@Q  
accounting period                             会计期间 Cu!4ha.e`  
accounting policies                                   会计政策 V,2O`D%  
accounting professional bodies                 会计职业组织，会计职业团体 A@`C<O ^  
accounting records                                   会计记录 4I, HvP  
accounting responsibility                           会计责任 S
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accounting service                             会计服务
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accounting standards                                会计准则 8l?]UFM>C  
Accounting Standards for Business Enterprises       企业会计准则 T nPC\.x  
accounting system                             会计系统 J,IOp-  
accounting treatment                                会计处理 gg6&F zp  
accuracy                                    准确性，精确性 U~7.aZHPx3  
additional audit procedures                      追加审计程序 71f]KalqL  
addressee                                         收件人，收信人 mTcLocx  
Administration of State-owned Assets  (the～)     国有资产管理局 n)pBK>+  
administrative laws and regulations                 行政法规 @ cv`}k  
adverse impact                                 不利影响，负面影响 q.MM|;_u`  
adverse opinion                                反对意见 !lHsJ)t  
advisory group                                  咨询组，顾问组 4,)=r3;&!  
agency fee                                        代理费，代理费用 N\H(AzMw  
aggregate                                          总计，合计为…… <01MXT-  
alternation of document and record                 变造文件和记录 _I@ dt6oF  
alternative audit procedures                      替代审计程序，备选审计程序 }De)_E\~  
amend                                              修改，修订 9N9|hy  
amortisation                                      摊销 sz}Nal$AC  
analytical capacity                             分析能力 @^`
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analytical procedures                               分析性程序 ]QpR>b=[j  
annual financial statements                        年度会计报表，年度财务报表 A~h8 >zz*  
appendix                                          附录，附表 +!w?g/dV  
applicable                                         适用的 hI/p9 `w  
applicable laws and regulations                 适用的法规 !hJ%{.  
application systems                                  应用系统 k 9s3@S  
apply consistently                              一贯地执行，一贯地实施 Xf#uK\f  
appropriate                                       适当的，合适的； 2Q<_l*kk(  
征用，挪用 jQf1h|e  
appropriate authorization                          适当的授权 yQ&;#`!'  
appropriateness of audit evidence                    审计证据的适当性 23Eg|Xk  
approval                                    批准，核准 a3p|>M6E  
assertion                                    (会计报表上的)认定；确认 ?t<wp3bZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  vlE#z  
asset                                                 资产，财产 1no$|n#  
asset restructuring                             资产重组 Ih"f98lV  
assignment of duties                                 职责的划分 >o(*jZ  
assistant                                     助理，助理人员 E4 JS   
associated company                                 联属公司，联营公司 M8 ++JI  
association                                        联合，结合；协会，社团 &0Nd9%>  
assumption                                       假设，假定 v3`J~,V<  
at a given date                                         在某一特定时日 viKN:n! Ev  
attestation                                         鉴证，公证 .llAiv  
attestation service                             鉴证服务 &4DvZq=  
audit adjustment                                审计调整 k9Yr&8B  
audit areas                                        审计领域 u*H2kn[DU  
audit conclusion                                审计结论 oq;}q  
audit effectiveness                             审计效果 @ /c{gD  
audit efficiency                                  审计效率 /GCSC8T  
audit engagement letter                      审计业务约定书 7rsrC   
audit evidence                                          审计证据 eeuAo&L&  
audit fee                                    审计费 6:QJ@j\  
audit files                                          审计档案 en#W<"_"
  
audit findings                                     审计中发现的事项 -7\RO%U  
audit implementation stage                        审计实施阶段 ~|?2<g$gYR  
audit mark                                        审计标识 48w3gye  
audit materiality                                 审计重要性 ,![C8il,  
audit method                                     审计方法 ox)/*c<  
audit objective                                         审计目标，审计目的 '?Hy"5gUA  
audit of financial statements                      会计报表审计，财务报表审计 ?jb7Oq#[  
audit opinion                                     审计意见 -@AGQ+e  
audit period                                      被审计期间，被审计年度 drF "kTD"7  
audit plan                                          审计计划 a#KxjVM  
audit planning                                    编制审计计划，制定审计计划，审计计划 T*'5-WV|3t  
audit planning stage                                  审计计划阶段 C%G-Ye|@  
audit procedure                                审计程序 <o p !dS  
audit programme                               审计程序表，具体审计计划 !L>
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audit report                                       审计报告 l*pCG`@J#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2R.YHj  
audit report with a qualified opinion                 有保留意见的审计报告 >iaZGXje  
audit report with an adverse opinion                否定意见的审计报告 7%L-;xcr]B  
audit report with dual dates                      双重日期审计报告 u;y1leG  
audit reporting stage                                 审计报告阶段 %M~Ugv_4v  
audit responsibility                                   审计责任 6V!yfps)  
audit results                                      审计结果 x+%lNR  
audit risk                                          审计风险 zoO>N'b3)  
audit sampling                                          审计抽样 ?c(f6p?%  
audit sampling techniques                         审计抽样方法，审计抽样技术 XIf,#9  
audit strategies                                  审计策略 gM_Z/$  
audit summary                                         审计总结，审计小结 qCIZW  
audit team                                         审计小组 Y|KX :9Y@  
audit test                                    审计测试 +U@P+;  
audit trail                                          审计轨迹 $eI[3{}X  
audit work                                        审计工作 -08Ys c  
audit working paper                                 审计工作底稿 B>-Iv_  
audited financial statement                        审计会计报表，已审计财务报表 Zni8im,_j  
Auditing Guidelines (the～)                      审计规范指南 +^4"  
auditing standards                             审计准则 ])0&el3-  
audit-oriented working paper                          (审计)业务类工作底稿 3Q
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authorisation                                     授权 Tf*X\{"  
authorisation of transaction                       交易的授权 D[yaAG<  
availability                                         可获得性 awo=%vJ&  
B )p ,-TtV  
balance                                      余额；差额；平衡 B*K%&w10~  
balance sheet                                    资产负债表 {.eC"  
bank                                                 银行 SlsMMD  
bank account                                    银行账户，银行户头 O^|,Cbon6  
bank statement                                 银行对账单 [ *R8XXuL  
barter transaction                              易货交易，以物换物交易 x7t"@Gz  
basis of audit                                    审计依据 vy6NH5Q  
basis of preparation                                (会计报表的)编制基础 (\#j3Y)r  
book of account                               账目，账簿 21G]d  
borrowing                                         借款，贷款，借债 d$b{KyUA  
branch                                              分支，分支机构，分店 ,O $F`0>9A  
brought forward                                (账户余额等的)承上年，承上期，承上页 &)<]AG.vd!  
budget                                              预算 S ^2'O7uj  
building                                      建筑物；大楼 cXtL3T+  
business conditions                                  业务情况，经营情况 2>?GD@GE  
business licence                               (企业等的)营业执照 m6aoh^I  
business relation                                业务关系 2.?:[1g!  
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