[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 <X{hW^??)  
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审计词汇英汉对照 YVEin1]  
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ability to continue as a going concern               持续经营能力 )L%i"=<Bdy  
acceptability                                     可接受性，可接受程度 \40d?N#D  
acceptable level of detection risk                     检查风险的可接受水平 vX'@we7Q{  
acceptance of engagement                       接受委托 zz4.gkU  
accepting the engagement for the first time              首次接受委托 6,C,LT2^(  
access to asset                                         对资产的接触 y+C.2 ca  
according to                                     根据，依据，依照 %Ny`d49&  
account balance                                账户余额 (;11xu  
account for                                       对……进行会计处理，核算；解释 aC&ZV}8of  
accounting                                        会计，会计学 ^rDT+ x  
accounting advisory serve                        会计咨询服务 bwm?\l.A  
accounting firm                                 会计师事务所 Y\qiYra  
accounting information                      会计信息，会计资料 kUdl2["MZ  
accounting period                             会计期间 LE|*Je3a  
accounting policies                                   会计政策 wlh V!a0>  
accounting professional bodies                 会计职业组织，会计职业团体 UI*^$7z1 +  
accounting records                                   会计记录 b$24${*'  
accounting responsibility                           会计责任 g36\%L  
accounting service                             会计服务  ^vPt Ppt  
accounting standards                                会计准则 +!I7(gL  
Accounting Standards for Business Enterprises       企业会计准则 fDn|o"  
accounting system                             会计系统 bHr2LhQCN  
accounting treatment                                会计处理 cdDMV%V  
accuracy                                    准确性，精确性 @[qGoai  
additional audit procedures                      追加审计程序 oH/4opV  
addressee                                         收件人，收信人 Dm=Em-ST6  
Administration of State-owned Assets  (the～)     国有资产管理局 {ZS-]|Kx  
administrative laws and regulations                 行政法规 P~)ndaQ  
adverse impact                                 不利影响，负面影响 2>.2H  
adverse opinion                                反对意见 zs@#.OEH  
advisory group                                  咨询组，顾问组 K8`M~P.  
agency fee                                        代理费，代理费用 T41&;?-  
aggregate                                          总计，合计为…… &AMW?vO  
alternation of document and record                 变造文件和记录 *aXZON ym  
alternative audit procedures                      替代审计程序，备选审计程序 b[^=GF>e  
amend                                              修改，修订 yn0OPjH
 
amortisation                                      摊销 0x}8}  
analytical capacity                             分析能力 s<I[)FQVr  
analytical procedures                               分析性程序 -$(,&qyk  
annual financial statements                        年度会计报表，年度财务报表 r@xMb,!H  
appendix                                          附录，附表 i>9/vwe  
applicable                                         适用的 P
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applicable laws and regulations                 适用的法规 yJ
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application systems                                  应用系统 9})!~r;|  
apply consistently                              一贯地执行，一贯地实施 BX|+"AeF  
appropriate                                       适当的，合适的； .wrNRU7
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征用，挪用 p_$03q>oQ  
appropriate authorization                          适当的授权 Ge+&C RhyX  
appropriateness of audit evidence                    审计证据的适当性 f:k3j}&  
approval                                    批准，核准 v^aARIg  
assertion                                    (会计报表上的)认定；确认 2kTLj2@o,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1NO<K`  
asset                                                 资产，财产 @L%9NqE`O  
asset restructuring                             资产重组 )*@Oz  
assignment of duties                                 职责的划分 EO'[AU%~  
assistant                                     助理，助理人员 k;p:P ?s5Y  
associated company                                 联属公司，联营公司 5|ih>?C/(  
association                                        联合，结合；协会，社团 "HW~|M7>(  
assumption                                       假设，假定 h:[PO6GdX  
at a given date                                         在某一特定时日 W"fdK_F\  
attestation                                         鉴证，公证 " D7*en  
attestation service                             鉴证服务 v7O
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audit adjustment                                审计调整 . `lcxC  
audit areas                                        审计领域 qoBm!|q  
audit conclusion                                审计结论 Wig
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audit effectiveness                             审计效果 22L#\qVkl  
audit efficiency                                  审计效率 }-m/ 'Q  
audit engagement letter                      审计业务约定书 s> JmLtT  
audit evidence                                          审计证据 m,3?*0BMp=  
audit fee                                    审计费 ZD1UMB0$4  
audit files                                          审计档案 ;JpU4W2/  
audit findings                                     审计中发现的事项 -OZRSjmY  
audit implementation stage                        审计实施阶段 z3b8  
audit mark                                        审计标识 B`a5%asJn  
audit materiality                                 审计重要性 0-EhDGa]r  
audit method                                     审计方法 ]*pALT6  
audit objective                                         审计目标，审计目的 ?Zu=UVb  
audit of financial statements                      会计报表审计，财务报表审计 4YkH;!M>ji  
audit opinion                                     审计意见 !3K6ew>Sf  
audit period                                      被审计期间，被审计年度 3Juhn5&N  
audit plan                                          审计计划 |jW82L+!N%  
audit planning                                    编制审计计划，制定审计计划，审计计划 /Cr0jWu _  
audit planning stage                                  审计计划阶段 ,,oiL  
audit procedure                                审计程序 q>w@W:tZ  
audit programme                               审计程序表，具体审计计划 i\G@kJNnF  
audit report                                       审计报告 _s!(9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !z
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audit report with a qualified opinion                 有保留意见的审计报告 o[^%0uVF  
audit report with an adverse opinion                否定意见的审计报告 bT>% *  
audit report with dual dates                      双重日期审计报告 aYe,5
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audit reporting stage                                 审计报告阶段 xfqgK D>  
audit responsibility                                   审计责任 +L*2 6ar6  
audit results                                      审计结果 ?3Wh.%n  
audit risk                                          审计风险 M cE$=Vv  
audit sampling                                          审计抽样 ="3Hc=1?R  
audit sampling techniques                         审计抽样方法，审计抽样技术 L #p-AK  
audit strategies                                  审计策略 5KU}dw>*g  
audit summary                                         审计总结，审计小结 O'U0Y8HN  
audit team                                         审计小组 Q4-d2I>0  
audit test                                    审计测试 |~k=:sSz
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audit trail                                          审计轨迹 V;
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audit work                                        审计工作 ^x%yIS  
audit working paper                                 审计工作底稿 ;JA2n\iP,  
audited financial statement                        审计会计报表，已审计财务报表  yInW?3  
Auditing Guidelines (the～)                      审计规范指南 _ ;$VH4(BI  
auditing standards                             审计准则 Jg3}U j2By  
audit-oriented working paper                          (审计)业务类工作底稿 2pH2s\r<UJ  
authorisation                                     授权 S #% 'Vrp  
authorisation of transaction                       交易的授权 8$ -Wz:X&  
availability                                         可获得性 |HI=ykfI  
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balance                                      余额；差额；平衡 ;^lVIS%&{  
balance sheet                                    资产负债表 YMad]_XOP  
bank                                                 银行 gvYa&N  
bank account                                    银行账户，银行户头 dgE|*1/0  
bank statement                                 银行对账单 rPkV=9ull,  
barter transaction                              易货交易，以物换物交易 #JeZA0r5  
basis of audit                                    审计依据 KWCA9.w4q  
basis of preparation                                (会计报表的)编制基础 0FsGqFt  
book of account                               账目，账簿 Wk$[;>NU3  
borrowing                                         借款，贷款，借债 x "]%q^x  
branch                                              分支，分支机构，分店 7EOn4
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brought forward                                (账户余额等的)承上年，承上期，承上页 PDvqA{  
budget                                              预算 GKH7Xx(  
building                                      建筑物；大楼 :D}x
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business conditions                                  业务情况，经营情况 Xoml  
business licence                               (企业等的)营业执照 A5z`_b4f  
business relation                                业务关系 :e ?qm7cB  
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