[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 )ZQHa7V  
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审计词汇英汉对照 nUiS<D2  
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ability to continue as a going concern               持续经营能力 >_rzT9gX&  
acceptability                                     可接受性，可接受程度 UAnB=L,.\  
acceptable level of detection risk                     检查风险的可接受水平 -L+\y\F  
acceptance of engagement                       接受委托 E%-Pyg *  
accepting the engagement for the first time              首次接受委托 7h(HG?2Y  
access to asset                                         对资产的接触 &r&;<Q  
according to                                     根据，依据，依照 += X).X0K  
account balance                                账户余额 O]c=Yyl  
account for                                       对……进行会计处理，核算；解释 lF0K=L  
accounting                                        会计，会计学 ]ev*m&O  
accounting advisory serve                        会计咨询服务 8dV.nO  
accounting firm                                 会计师事务所 kA?X^nj@  
accounting information                      会计信息，会计资料 |Dl*w/n  
accounting period                             会计期间 ^>3tYg&7  
accounting policies                                   会计政策 5x:Ift *  
accounting professional bodies                 会计职业组织，会计职业团体 Ly#h|)  
accounting records                                   会计记录 mgmWDtxN  
accounting responsibility                           会计责任 Zkf 3t>[  
accounting service                             会计服务 >+yqjXRzm  
accounting standards                                会计准则 D+bB
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Accounting Standards for Business Enterprises       企业会计准则 ~5lKL5w  
accounting system                             会计系统 Yh}zt H  
accounting treatment                                会计处理 | \ s2  
accuracy                                    准确性，精确性 ;k9 ?  
additional audit procedures                      追加审计程序 43vGgGW  
addressee                                         收件人，收信人 Xjs21-t%  
Administration of State-owned Assets  (the～)     国有资产管理局 Op
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administrative laws and regulations                 行政法规 ^+(A&PyP?  
adverse impact                                 不利影响，负面影响 \[Sm2/9v  
adverse opinion                                反对意见 l
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advisory group                                  咨询组，顾问组 y#hga5  
agency fee                                        代理费，代理费用 i_j9/k  
aggregate                                          总计，合计为…… 8[6ny=S`  
alternation of document and record                 变造文件和记录 w$w>N(e  
alternative audit procedures                      替代审计程序，备选审计程序 [W^6u7~  
amend                                              修改，修订 "Y
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amortisation                                      摊销 oUW)H  
analytical capacity                             分析能力 /e-ka{WS  
analytical procedures                               分析性程序 hQgk.$g  
annual financial statements                        年度会计报表，年度财务报表 r1[E{Tpz  
appendix                                          附录，附表 tIn7(C  
applicable                                         适用的 Cfv L)f  
applicable laws and regulations                 适用的法规 {0NsDi>(2  
application systems                                  应用系统 ({;P#qCX  
apply consistently                              一贯地执行，一贯地实施 t9Enk!@  
appropriate                                       适当的，合适的； ua]\xBWx  
征用，挪用 1g~Dm}m  
appropriate authorization                          适当的授权 dWzDSlP&  
appropriateness of audit evidence                    审计证据的适当性 9_M H  
approval                                    批准，核准 sDaT[).Hm  
assertion                                    (会计报表上的)认定；确认 R-r+=x&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kPx]u\  
asset                                                 资产，财产 9IS1.3  
asset restructuring                             资产重组 x&hvFG3  
assignment of duties                                 职责的划分 4_6W s$x  
assistant                                     助理，助理人员 IqvqvHxLX
 
associated company                                 联属公司，联营公司 VfL]O8P>  
association                                        联合，结合；协会，社团 +z
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assumption                                       假设，假定 TTA{#[=7  
at a given date                                         在某一特定时日 >:Rt>po8|w  
attestation                                         鉴证，公证 ifJv~asp   
attestation service                             鉴证服务 <r_P? lZW  
audit adjustment                                审计调整 rE1np^z7  
audit areas                                        审计领域 Nt`F0 9S  
audit conclusion                                审计结论 'Yaf\Hp  
audit effectiveness                             审计效果 L:t)$iF5+  
audit efficiency                                  审计效率 JEK%y Mj  
audit engagement letter                      审计业务约定书 \j2: 6]Hm  
audit evidence                                          审计证据 n}AR/3}  
audit fee                                    审计费 "W?l R4  
audit files                                          审计档案 .NV)hg)|cZ  
audit findings                                     审计中发现的事项 Pqr Ou  
audit implementation stage                        审计实施阶段 bik] JIM  
audit mark                                        审计标识 EO o'a  
audit materiality                                 审计重要性 )H[h53bIq  
audit method                                     审计方法 `'G),{ j  
audit objective                                         审计目标，审计目的 Q>SPV8s  
audit of financial statements                      会计报表审计，财务报表审计 ?{@!!te@3v  
audit opinion                                     审计意见 ~# hE&nq  
audit period                                      被审计期间，被审计年度 C
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audit plan                                          审计计划 }2iKi(io*  
audit planning                                    编制审计计划，制定审计计划，审计计划 75hFyh;u  
audit planning stage                                  审计计划阶段 W G3mQ\k  
audit procedure                                审计程序 S+_A <p  
audit programme                               审计程序表，具体审计计划 $+!}Vtb  
audit report                                       审计报告 ]Vf8mkDGO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fJF8/IQ4  
audit report with a qualified opinion                 有保留意见的审计报告 +s+PnZ%0V  
audit report with an adverse opinion                否定意见的审计报告 Y-neD?VN  
audit report with dual dates                      双重日期审计报告 evndw>  
audit reporting stage                                 审计报告阶段 &geO Fe}R  
audit responsibility                                   审计责任 -tK;RQYax  
audit results                                      审计结果 .swgXiRvs  
audit risk                                          审计风险 >n$EeJ  
audit sampling                                          审计抽样 2kp|zX (  
audit sampling techniques                         审计抽样方法，审计抽样技术 zal3j^  
audit strategies                                  审计策略 o3TBRn,  
audit summary                                         审计总结，审计小结 %~B)~|h  
audit team                                         审计小组 XDrlJvrPL  
audit test                                    审计测试 Yn[EI7D  
audit trail                                          审计轨迹 Ol/2%UJXL  
audit work                                        审计工作 jziA;6uL  
audit working paper                                 审计工作底稿 fr,CH{Uq  
audited financial statement                        审计会计报表，已审计财务报表 mTXNHvv  
Auditing Guidelines (the～)                      审计规范指南 "b1R5
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auditing standards                             审计准则 %b>y  
audit-oriented working paper                          (审计)业务类工作底稿 $:-= >  
authorisation                                     授权 X('Q;^`  
authorisation of transaction                       交易的授权 -?%{A%'  
availability                                         可获得性 O'&X aaZV  
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balance                                      余额；差额；平衡 e$/Zb`k  
balance sheet                                    资产负债表 0()9vTY+  
bank                                                 银行 yNW bI0a  
bank account                                    银行账户，银行户头 zM8/s96h  
bank statement                                 银行对账单 PTI'N%W  
barter transaction                              易货交易，以物换物交易 soQv?4  
basis of audit                                    审计依据 [hv3o0".  
basis of preparation                                (会计报表的)编制基础 o{-USUGj7  
book of account                               账目，账簿 ~qLhZR\g^  
borrowing                                         借款，贷款，借债 y?R <g^A  
branch                                              分支，分支机构，分店 HZr/0I?  
brought forward                                (账户余额等的)承上年，承上期，承上页 d'g{K]=tF  
budget                                              预算 G"UH4n[1ur  
building                                      建筑物；大楼 G.q^Zd#.T  
business conditions                                  业务情况，经营情况 /xrq'|r?C  
business licence                               (企业等的)营业执照 ("P mB?20  
business relation                                业务关系 0R%uVJG  
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