[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 fN!ci']  
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审计词汇英汉对照 ?.A~O-w  
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ability to continue as a going concern               持续经营能力 Fj_ 6jsDb  
acceptability                                     可接受性，可接受程度 QsO%m  
acceptable level of detection risk                     检查风险的可接受水平 %ZKP d8  
acceptance of engagement                       接受委托 2aDjt{7P  
accepting the engagement for the first time              首次接受委托 @k|V4  
access to asset                                         对资产的接触 &d%0[Ui`  
according to                                     根据，依据，依照 6h?v/\  
account balance                                账户余额 >e'Hz(~'/  
account for                                       对……进行会计处理，核算；解释 iJ-z&=dOe  
accounting                                        会计，会计学 .=kXO{>  
accounting advisory serve                        会计咨询服务 ?3duW$`  
accounting firm                                 会计师事务所 I`% ]1{  
accounting information                      会计信息，会计资料 fRt`]o :Om  
accounting period                             会计期间 =x &"aF1  
accounting policies                                   会计政策 iNlY\67sW  
accounting professional bodies                 会计职业组织，会计职业团体 spX*e1  
accounting records                                   会计记录 6_&uYA<8pE  
accounting responsibility                           会计责任 >.xgo6  
accounting service                             会计服务 jmE\+yz  
accounting standards                                会计准则 EF8~rKO3  
Accounting Standards for Business Enterprises       企业会计准则 l KdY!j"  
accounting system                             会计系统 _nn \O 3TB  
accounting treatment                                会计处理 8:9/RL\"x  
accuracy                                    准确性，精确性 ]Yw/}GKB  
additional audit procedures                      追加审计程序 i".nnAI:  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 :`Z'vRj  
administrative laws and regulations                 行政法规 (m~gG|n4  
adverse impact                                 不利影响，负面影响 0#/NZ
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adverse opinion                                反对意见 ?=},%^  
advisory group                                  咨询组，顾问组 0etJ, _">  
agency fee                                        代理费，代理费用 c}-WK*v  
aggregate                                          总计，合计为…… ~43T$^<w;  
alternation of document and record                 变造文件和记录 U+4W9zhw o  
alternative audit procedures                      替代审计程序，备选审计程序 rGqT[~{t  
amend                                              修改，修订 +YX*.dW  
amortisation                                      摊销 ;_nV*G.y#^  
analytical capacity                             分析能力 ; *ZiH%q,  
analytical procedures                               分析性程序 # o;\5MOE%  
annual financial statements                        年度会计报表，年度财务报表 N!Q~?/!d  
appendix                                          附录，附表 {F'~1qf  
applicable                                         适用的 us,~<e0  
applicable laws and regulations                 适用的法规 32S5Ai@Cd"  
application systems                                  应用系统 8q"C=t7  
apply consistently                              一贯地执行，一贯地实施 `p JWZ:3  
appropriate                                       适当的，合适的； `h(*D   
征用，挪用 (p1}i::Y8  
appropriate authorization                          适当的授权 !A|ayYBb\  
appropriateness of audit evidence                    审计证据的适当性 CKu
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approval                                    批准，核准 9*ek5vPB  
assertion                                    (会计报表上的)认定；确认 e.n*IJ_fz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D|gI3i  
asset                                                 资产，财产 |bM?Q$>~  
asset restructuring                             资产重组 z]V%&f  
assignment of duties                                 职责的划分 Y@#rGV>  
assistant                                     助理，助理人员 -LnNA`-  
associated company                                 联属公司，联营公司 SO#R5Mu2N  
association                                        联合，结合；协会，社团 GEGg S&SM  
assumption                                       假设，假定 +8zCol?j  
at a given date                                         在某一特定时日 kKHGcm^r  
attestation                                         鉴证，公证 )*m
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attestation service                             鉴证服务 G?e\w+}Pj@  
audit adjustment                                审计调整 $%Kyz\;7/  
audit areas                                        审计领域 LvcGh  
audit conclusion                                审计结论 V.?Oly  
audit effectiveness                             审计效果 "b6ew2\  
audit efficiency                                  审计效率 wc~k4B9"  
audit engagement letter                      审计业务约定书 OGGuVY  
audit evidence                                          审计证据 CW . O"_  
audit fee                                    审计费 x#hGJT  
audit files                                          审计档案 An2Wj  
audit findings                                     审计中发现的事项 =K`]$Og}8  
audit implementation stage                        审计实施阶段 rl0|)j  
audit mark                                        审计标识 })TXX7[h  
audit materiality                                 审计重要性 {[tx^b  
audit method                                     审计方法 2`V[Nb  
audit objective                                         审计目标，审计目的 B.ar!*X  
audit of financial statements                      会计报表审计，财务报表审计 a(|,KWHn  
audit opinion                                     审计意见 QP={b
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audit period                                      被审计期间，被审计年度 =AVr<kP  
audit plan                                          审计计划 8EC$p} S  
audit planning                                    编制审计计划，制定审计计划，审计计划 e NY?  
audit planning stage                                  审计计划阶段 eI:;l];G9  
audit procedure                                审计程序 8(kP=   
audit programme                               审计程序表，具体审计计划 z'rB_l  
audit report                                       审计报告 ,f3Ck*
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 x4e8;A(y  
audit report with a qualified opinion                 有保留意见的审计报告 tEC`
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audit report with an adverse opinion                否定意见的审计报告 %7n(>em  
audit report with dual dates                      双重日期审计报告 ZL^ svGy  
audit reporting stage                                 审计报告阶段 lE 09Y  
audit responsibility                                   审计责任 C0#"U f  
audit results                                      审计结果 Ip&Q'"HYj  
audit risk                                          审计风险 i3us
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audit sampling                                          审计抽样 A{(<#yRfg  
audit sampling techniques                         审计抽样方法，审计抽样技术 W9A
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audit strategies                                  审计策略 m!H7;S-(  
audit summary                                         审计总结，审计小结 4.o[
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audit team                                         审计小组 9+"\7MHw  
audit test                                    审计测试 S1Ql%Yk-(  
audit trail                                          审计轨迹 n+94./Mh  
audit work                                        审计工作 f!D~aJ  
audit working paper                                 审计工作底稿 0!(BbQnWI  
audited financial statement                        审计会计报表，已审计财务报表 etD8S KD  
Auditing Guidelines (the～)                      审计规范指南 qR>"r"Fq  
auditing standards                             审计准则 ~L3]Wa.  
audit-oriented working paper                          (审计)业务类工作底稿 %$3)xtS6  
authorisation                                     授权 )gb gsQZ  
authorisation of transaction                       交易的授权 8Z1pQx-P2C  
availability                                         可获得性 Im0#_ \  
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balance                                      余额；差额；平衡 {I"`
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balance sheet                                    资产负债表 lWe1Q#  
bank                                                 银行  $%5f  
bank account                                    银行账户，银行户头 C?h`i ^ >2  
bank statement                                 银行对账单 "JBTsQDj!  
barter transaction                              易货交易，以物换物交易 ,^d!K(xb  
basis of audit                                    审计依据 Zyx92z9Y  
basis of preparation                                (会计报表的)编制基础 l ;'#!hC)  
book of account                               账目，账簿 szG0?e  
borrowing                                         借款，贷款，借债 g#buy  
branch                                              分支，分支机构，分店 \8HLQly|@  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;+W9EbY2  
budget                                              预算 @ApX43U(  
building                                      建筑物；大楼 A=a~ [vre  
business conditions                                  业务情况，经营情况 V/@?KC0B5  
business licence                               (企业等的)营业执照 Ei & Z  
business relation                                业务关系 I[$S VPe#  
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