[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 WN`|5"?$  
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审计词汇英汉对照 YgfQ{3^I  
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ability to continue as a going concern               持续经营能力 R.rxpJ+kU  
acceptability                                     可接受性，可接受程度 yD\[`!sWk  
acceptable level of detection risk                     检查风险的可接受水平 m:4Ec>?e  
acceptance of engagement                       接受委托 o%1dbbh  
accepting the engagement for the first time              首次接受委托 ;c;5O@R}3  
access to asset                                         对资产的接触 =xX)2h  
according to                                     根据，依据，依照 =(%+S<}  
account balance                                账户余额 i<>zN^zn  
account for                                       对……进行会计处理，核算；解释 KDUa0$"  
accounting                                        会计，会计学 8H<:?D/tH  
accounting advisory serve                        会计咨询服务 l$mfsm|{:  
accounting firm                                 会计师事务所 d|Q_Z @;JF  
accounting information                      会计信息，会计资料 g2t'u4>  
accounting period                             会计期间 b
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accounting policies                                   会计政策 QT[yw6Z  
accounting professional bodies                 会计职业组织，会计职业团体 sn=_-uoU  
accounting records                                   会计记录 OEwKT7CX  
accounting responsibility                           会计责任 /QT"5fxKJ  
accounting service                             会计服务 <-avC/M$d  
accounting standards                                会计准则 J3P)oM[  
Accounting Standards for Business Enterprises       企业会计准则 W]l&mr  
accounting system                             会计系统 [flx/ E  
accounting treatment                                会计处理 hErO.ad1o  
accuracy                                    准确性，精确性 ImZ!8#  
additional audit procedures                      追加审计程序 @Fs2J_v  
addressee                                         收件人，收信人 6'YsSde".  
Administration of State-owned Assets  (the～)     国有资产管理局 1w|C+m/(  
administrative laws and regulations                 行政法规 QO|roE  
adverse impact                                 不利影响，负面影响 <+iL@'SgF  
adverse opinion                                反对意见 CUG3C  
advisory group                                  咨询组，顾问组 ']cRSj.  
agency fee                                        代理费，代理费用 64jFbbd-/  
aggregate                                          总计，合计为…… )*tV  
alternation of document and record                 变造文件和记录 ehe;<A  
alternative audit procedures                      替代审计程序，备选审计程序 GR ^d/  
amend                                              修改，修订 wr+r J  
amortisation                                      摊销 pZUXXX  
analytical capacity                             分析能力 m(6SiV=D9  
analytical procedures                               分析性程序 I C?bqC+  
annual financial statements                        年度会计报表，年度财务报表 5S&'O4yz^  
appendix                                          附录，附表 %hM8px4d  
applicable                                         适用的 2$OI(7b=  
applicable laws and regulations                 适用的法规 sH_5.+,`  
application systems                                  应用系统 KDQqN]rg  
apply consistently                              一贯地执行，一贯地实施 o{n)w6P{R,  
appropriate                                       适当的，合适的； Jq8CII  
征用，挪用 LL lt9(^d  
appropriate authorization                          适当的授权 vC1D}=Fp  
appropriateness of audit evidence                    审计证据的适当性 c@&-c[k^W  
approval                                    批准，核准 Mb0l*'ZF  
assertion                                    (会计报表上的)认定；确认 zJ9[),;7B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `$hna{e^n  
asset                                                 资产，财产 2qQG  
asset restructuring                             资产重组 sC i"qtHP  
assignment of duties                                 职责的划分 vvvH5NRm  
assistant                                     助理，助理人员 BXx0Z %e.3  
associated company                                 联属公司，联营公司 R<-u`uXnP  
association                                        联合，结合；协会，社团 ML9nfB^z!  
assumption                                       假设，假定 `mt.=d  
at a given date                                         在某一特定时日 9]E;en NQ  
attestation                                         鉴证，公证 dH8^\s .F  
attestation service                             鉴证服务 HC[)):S*  
audit adjustment                                审计调整 hynX5,p;.  
audit areas                                        审计领域 Nd] w I|>  
audit conclusion                                审计结论 #;*0 Pwe`  
audit effectiveness                             审计效果 Rfuq(DwD6  
audit efficiency                                  审计效率 WhY8#B'?  
audit engagement letter                      审计业务约定书 /xseI)y.B  
audit evidence                                          审计证据 ZM$}Xy\9  
audit fee                                    审计费 %n7mN])  
audit files                                          审计档案 1+0DTqWz  
audit findings                                     审计中发现的事项 h0v4!`PQ-  
audit implementation stage                        审计实施阶段 a9<
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audit mark                                        审计标识 @2HNYW)  
audit materiality                                 审计重要性
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audit method                                     审计方法 f:)%+)U<Xm  
audit objective                                         审计目标，审计目的 Kq. MmR!gl  
audit of financial statements                      会计报表审计，财务报表审计 ?oKY"C8/  
audit opinion                                     审计意见 ;uK">L[u'  
audit period                                      被审计期间，被审计年度 2w KW17wj,  
audit plan                                          审计计划 g*uo2-MN&e  
audit planning                                    编制审计计划，制定审计计划，审计计划 E,
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audit planning stage                                  审计计划阶段 :% o32  
audit procedure                                审计程序 %?`TyVt&0  
audit programme                               审计程序表，具体审计计划 N4z(2.  
audit report                                       审计报告 B)1.CHV%<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,cg%t9  
audit report with a qualified opinion                 有保留意见的审计报告 6n}5>GSF  
audit report with an adverse opinion                否定意见的审计报告 D. _*
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audit report with dual dates                      双重日期审计报告 icnc5G  
audit reporting stage                                 审计报告阶段 _#2AdhCu  
audit responsibility                                   审计责任 hrt]Qn&  
audit results                                      审计结果 .JG>/+  
audit risk                                          审计风险 a1p}y2  
audit sampling                                          审计抽样 F_ Cp,  
audit sampling techniques                         审计抽样方法，审计抽样技术 @}Y,A~  
audit strategies                                  审计策略 $cUTe  
audit summary                                         审计总结，审计小结 $2?10}
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audit team                                         审计小组 k;AV'r  
audit test                                    审计测试 kOycS  
audit trail                                          审计轨迹 uBPxMwohR  
audit work                                        审计工作 #UO#kC<2(B  
audit working paper                                 审计工作底稿 @&7|Laa  
audited financial statement                        审计会计报表，已审计财务报表 pP`KI'aUN  
Auditing Guidelines (the～)                      审计规范指南 ) C?emTih  
auditing standards                             审计准则 4kZ9]5#.  
audit-oriented working paper                          (审计)业务类工作底稿 R>05MhA+  
authorisation                                     授权 [`u3SN/P  
authorisation of transaction                       交易的授权 /M.@dW7 w  
availability                                         可获得性 in/ITy-  
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balance                                      余额；差额；平衡 _Coh11  
balance sheet                                    资产负债表 3Xun>ZQ-  
bank                                                 银行 B<`'h  
bank account                                    银行账户，银行户头 BWd{xP y  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 ~gjREl,+D#  
basis of audit                                    审计依据 tk"+PTGJT  
basis of preparation                                (会计报表的)编制基础 rTR4j>Ua~  
book of account                               账目，账簿 @n- [bN  
borrowing                                         借款，贷款，借债 m)]A$*`<  
branch                                              分支，分支机构，分店 cnrS.s=  
brought forward                                (账户余额等的)承上年，承上期，承上页 y].vll8R  
budget                                              预算 )7H  s  
building                                      建筑物；大楼 -@wnQ?  
business conditions                                  业务情况，经营情况 %Q0J$eC  
business licence                               (企业等的)营业执照 %dyEF8)  
business relation                                业务关系 AxXFzMW  
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