[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 Qc; kj  
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审计词汇英汉对照 $"r9U|6kk  
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ability to continue as a going concern               持续经营能力 -QrC>3xZR  
acceptability                                     可接受性，可接受程度 i"WYcF|  
acceptable level of detection risk                     检查风险的可接受水平 k, HC"?K  
acceptance of engagement                       接受委托 q`q;og `  
accepting the engagement for the first time              首次接受委托 =l/6-j^  
access to asset                                         对资产的接触 !sb r!Qt  
according to                                     根据，依据，依照 mQj=-\p  
account balance                                账户余额 v1.3gzR  
account for                                       对……进行会计处理，核算；解释 *\sPHz.  
accounting                                        会计，会计学 i[o 2(d,  
accounting advisory serve                        会计咨询服务 G0E5Y;YIN$  
accounting firm                                 会计师事务所 F$C6( C?  
accounting information                      会计信息，会计资料 #c^V%  
accounting period                             会计期间 x HRSzYn$  
accounting policies                                   会计政策 gc9R;B1  
accounting professional bodies                 会计职业组织，会计职业团体 R4m{D  
accounting records                                   会计记录 0!T`.UMI  
accounting responsibility                           会计责任 Y%pab/Y  
accounting service                             会计服务 5(3O/C{?~  
accounting standards                                会计准则 rtV`Q[E  
Accounting Standards for Business Enterprises       企业会计准则 P{TJ$  
accounting system                             会计系统 jJy:/!i  
accounting treatment                                会计处理 <+`%=r)4  
accuracy                                    准确性，精确性 Qp>leEs]+6  
additional audit procedures                      追加审计程序 Vy\Vpp  
addressee                                         收件人，收信人 c3$T3Lu1  
Administration of State-owned Assets  (the～)     国有资产管理局 6b2UPI7m~  
administrative laws and regulations                 行政法规 `o[l%I\Q  
adverse impact                                 不利影响，负面影响 W>
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adverse opinion                                反对意见 ~}Xus?e  
advisory group                                  咨询组，顾问组 g.lTNQm$u  
agency fee                                        代理费，代理费用 a.Ho>(V/4  
aggregate                                          总计，合计为…… #b/qR^2qW  
alternation of document and record                 变造文件和记录 ,T$ts  
alternative audit procedures                      替代审计程序，备选审计程序 *g/klK  
amend                                              修改，修订 at: li  
amortisation                                      摊销 d1b]+AG4  
analytical capacity                             分析能力 p4`1^}f&Ie  
analytical procedures                               分析性程序 H _+n_r*  
annual financial statements                        年度会计报表，年度财务报表 Cp8=8N(Xb  
appendix                                          附录，附表 [q<'ty  
applicable                                         适用的 8-q^.<9  
applicable laws and regulations                 适用的法规 22g
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application systems                                  应用系统 *l2`- gbE  
apply consistently                              一贯地执行，一贯地实施 #Y'eS'lv4  
appropriate                                       适当的，合适的； jvzioFCt  
征用，挪用 d b
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appropriate authorization                          适当的授权 -@orIwA&  
appropriateness of audit evidence                    审计证据的适当性 hAGHb+:  
approval                                    批准，核准 wPA^nZ^}9c  
assertion                                    (会计报表上的)认定；确认 nhV"V`|d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g@.$P>Bh  
asset                                                 资产，财产 o[|[xuTm  
asset restructuring                             资产重组 K7 e~%mY  
assignment of duties                                 职责的划分 /:{%X(8  
assistant                                     助理，助理人员 -%nD'qy,.  
associated company                                 联属公司，联营公司 8nz({Mb9Z  
association                                        联合，结合；协会，社团 5)[~ T2j!  
assumption                                       假设，假定 ]%Q!%uTh  
at a given date                                         在某一特定时日 LP<A q  
attestation                                         鉴证，公证 ?#xl3Z ;I  
attestation service                             鉴证服务 !X>u.}?g  
audit adjustment                                审计调整 odRiCiMH  
audit areas                                        审计领域 +#O+%!  
audit conclusion                                审计结论 l$42MRi/  
audit effectiveness                             审计效果 WK~H]w  
audit efficiency                                  审计效率 9&6juL  
audit engagement letter                      审计业务约定书 gQ1obT"|  
audit evidence                                          审计证据 ^ Lth
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audit fee                                    审计费 5>k:PKHL  
audit files                                          审计档案 `Q]N]mK  
audit findings                                     审计中发现的事项 04a ^jjc  
audit implementation stage                        审计实施阶段 @Nu2 :~JO  
audit mark                                        审计标识 HU3:6R&  
audit materiality                                 审计重要性 aZfMeW  
audit method                                     审计方法 rzjVUPdnh  
audit objective                                         审计目标，审计目的 9}573M  
audit of financial statements                      会计报表审计，财务报表审计 _fAgp_)  
audit opinion                                     审计意见 Zt=|q
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audit period                                      被审计期间，被审计年度 @6u/)>rI  
audit plan                                          审计计划 $a(-r-_Fi]  
audit planning                                    编制审计计划，制定审计计划，审计计划 @"@a70WHk  
audit planning stage                                  审计计划阶段 h ><Sp*z_V  
audit procedure                                审计程序 60D36b(  
audit programme                               审计程序表，具体审计计划 s**<=M GK  
audit report                                       审计报告 b 2gng}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 8tY>%A~^z  
audit report with an adverse opinion                否定意见的审计报告 Jt~Ivn,  
audit report with dual dates                      双重日期审计报告 \Mf>X\}  
audit reporting stage                                 审计报告阶段 YQVo7"`%  
audit responsibility                                   审计责任 O-iE0t  
audit results                                      审计结果 ,75)  
audit risk                                          审计风险 @d75X YKu  
audit sampling                                          审计抽样 }Zhe%M=}G  
audit sampling techniques                         审计抽样方法，审计抽样技术 K$E3RB_F  
audit strategies                                  审计策略 m[DQ;`Y  
audit summary                                         审计总结，审计小结 }@DCcf$<  
audit team                                         审计小组 9&mSF0q  
audit test                                    审计测试 VPLf(  
audit trail                                          审计轨迹 9zaNfs  
audit work                                        审计工作 J-W9Bamx  
audit working paper                                 审计工作底稿 AGBV7Kk  
audited financial statement                        审计会计报表，已审计财务报表 /l$x}  
Auditing Guidelines (the～)                      审计规范指南 U,P_bz*)  
auditing standards                             审计准则 %sa?/pjK  
audit-oriented working paper                          (审计)业务类工作底稿 n1[c\1  
authorisation                                     授权 `e[S Zj\  
authorisation of transaction                       交易的授权 2u{~35  
availability                                         可获得性 !MbzFs~  
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balance                                      余额；差额；平衡 Vl^(K_`(  
balance sheet                                    资产负债表 ,Oo`*'a[o7  
bank                                                 银行 2TK \pfD  
bank account                                    银行账户，银行户头 iL/
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bank statement                                 银行对账单 FU`(mQ*Yd  
barter transaction                              易货交易，以物换物交易 %6K7uvTq  
basis of audit                                    审计依据 %nA})nA7=  
basis of preparation                                (会计报表的)编制基础 l#)X/(?;  
book of account                               账目，账簿  tV}!_  
borrowing                                         借款，贷款，借债 HC`0Ni1  
branch                                              分支，分支机构，分店 (d9~z  
brought forward                                (账户余额等的)承上年，承上期，承上页 hp dI5  
budget                                              预算 _nGx[1G( 5  
building                                      建筑物；大楼 mz?<t/$U  
business conditions                                  业务情况，经营情况 jNZ.Fb  
business licence                               (企业等的)营业执照 :e1h!G  
business relation                                业务关系 "N4^ ^~s  
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