[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 k+>-?S,  
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审计词汇英汉对照 }&d@6m]  
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ability to continue as a going concern               持续经营能力 gc-y UH0I  
acceptability                                     可接受性，可接受程度 -W(O~AK  
acceptable level of detection risk                     检查风险的可接受水平 c>~"Z-VtX  
acceptance of engagement                       接受委托 "?|sC{'C4j  
accepting the engagement for the first time              首次接受委托  4I7}  
access to asset                                         对资产的接触 &MnS( 82L  
according to                                     根据，依据，依照 T]d9tX-  
account balance                                账户余额 [ z$th  
account for                                       对……进行会计处理，核算；解释 4y&%YLMpl  
accounting                                        会计，会计学 {-IH?!&v  
accounting advisory serve                        会计咨询服务 12;"=9e!  
accounting firm                                 会计师事务所 )J4XM(  
accounting information                      会计信息，会计资料 D
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accounting period                             会计期间 oJJ2y  
accounting policies                                   会计政策 b f.__3{  
accounting professional bodies                 会计职业组织，会计职业团体 ; F% 3b47  
accounting records                                   会计记录 /k3v\Jq{  
accounting responsibility                           会计责任 W'w;cy:H  
accounting service                             会计服务 eO#Kn'5  
accounting standards                                会计准则 ].=&^0cg  
Accounting Standards for Business Enterprises       企业会计准则 9|v3lGK(  
accounting system                             会计系统 uc]]zI6  
accounting treatment                                会计处理 1e.V%!Xk  
accuracy                                    准确性，精确性 H'E(gc)>)  
additional audit procedures                      追加审计程序 Q [EpE,  
addressee                                         收件人，收信人 K[JbQ30  
Administration of State-owned Assets  (the～)     国有资产管理局 ]cvP !  
administrative laws and regulations                 行政法规 Z Yr6Wn  
adverse impact                                 不利影响，负面影响 Os--@5e  
adverse opinion                                反对意见 f& P'Kxj_  
advisory group                                  咨询组，顾问组 ^]}+s(
 
agency fee                                        代理费，代理费用 T.\=R  
aggregate                                          总计，合计为…… EaaLN<i@0  
alternation of document and record                 变造文件和记录 'jAX&7G`  
alternative audit procedures                      替代审计程序，备选审计程序 J{fTx@?(  
amend                                              修改，修订 G^E"#F  
amortisation                                      摊销 !Au'WJfE  
analytical capacity                             分析能力 ~JhH ,E  
analytical procedures                               分析性程序 F uYjrzmx  
annual financial statements                        年度会计报表，年度财务报表 L-Io!msb  
appendix                                          附录，附表 4eOS+&  
applicable                                         适用的 ZBYFQTEE  
applicable laws and regulations                 适用的法规 L-. +yNX)  
application systems                                  应用系统 -\=s+n_ZP?  
apply consistently                              一贯地执行，一贯地实施 VZhtx)  
appropriate                                       适当的，合适的； +S/OMkC  
征用，挪用 ;ED` 7  
appropriate authorization                          适当的授权 /j%(Z/RM  
appropriateness of audit evidence                    审计证据的适当性 QX`Qnk|Y  
approval                                    批准，核准 q|N,?f9  
assertion                                    (会计报表上的)认定；确认 C8dC_9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cX~J6vNy5  
asset                                                 资产，财产 j_]#Ew\q  
asset restructuring                             资产重组 T,G 38  
assignment of duties                                 职责的划分 -d'swx2aZ!  
assistant                                     助理，助理人员 ZQ@Ul  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 e'nhP  
assumption                                       假设，假定 C[X2]zr  
at a given date                                         在某一特定时日 /O`<?aP%  
attestation                                         鉴证，公证 $c^,TAN  
attestation service                             鉴证服务 `2 6t+Tb  
audit adjustment                                审计调整 /7[U J'  
audit areas                                        审计领域 qS|ns'[  
audit conclusion                                审计结论 pDYcsC{p  
audit effectiveness                             审计效果 czG]rl\1  
audit efficiency                                  审计效率 C3k[ipCN  
audit engagement letter                      审计业务约定书 NC@L,)F  
audit evidence                                          审计证据 hiT&QJB` _  
audit fee                                    审计费 `J l/@bE=  
audit files                                          审计档案 1r9.JS  
audit findings                                     审计中发现的事项 ja2BK\"1:  
audit implementation stage                        审计实施阶段 wf `e3S  
audit mark                                        审计标识 H{1'OC  
audit materiality                                 审计重要性 yiO/0nMp  
audit method                                     审计方法 %M7EOa  
audit objective                                         审计目标，审计目的 aGz$A15#  
audit of financial statements                      会计报表审计，财务报表审计 OyG#
 
audit opinion                                     审计意见 IIh \d.o  
audit period                                      被审计期间，被审计年度 jA'7@/F/  
audit plan                                          审计计划 i8nzPKF2$3  
audit planning                                    编制审计计划，制定审计计划，审计计划 JmBe1"hs  
audit planning stage                                  审计计划阶段 UD0#Tpd7  
audit procedure                                审计程序 )&px[Dbx  
audit programme                               审计程序表，具体审计计划 >{1 i8 b@  
audit report                                       审计报告 E7`Q=4@e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bmP2n D6  
audit report with a qualified opinion                 有保留意见的审计报告 ]8o[&50y  
audit report with an adverse opinion                否定意见的审计报告 YQ$Wif:@(n  
audit report with dual dates                      双重日期审计报告 -\I".8"YE  
audit reporting stage                                 审计报告阶段 *]K/8MbiF  
audit responsibility                                   审计责任 Of gmJ(%  
audit results                                      审计结果 bdYx81  
audit risk                                          审计风险 yM PZ}  
audit sampling                                          审计抽样 -Cc2| ~n  
audit sampling techniques                         审计抽样方法，审计抽样技术 lHI?GiB@  
audit strategies                                  审计策略 cOoF +hz0O  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 L"[>tY  
audit test                                    审计测试 w f""=;  
audit trail                                          审计轨迹 x%J.$o[<_  
audit work                                        审计工作 EC8Fapy  
audit working paper                                 审计工作底稿 ^3O`8o  
audited financial statement                        审计会计报表，已审计财务报表 N@x5h8  
Auditing Guidelines (the～)                      审计规范指南 wQw&.)T  
auditing standards                             审计准则 t2Y2v2 J  
audit-oriented working paper                          (审计)业务类工作底稿 spG3"Eodi  
authorisation                                     授权 @.8FVF  
authorisation of transaction                       交易的授权 XCyAt;neon  
availability                                         可获得性 Mh@RO|F  
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balance                                      余额；差额；平衡 .T*89cEu  
balance sheet                                    资产负债表 `
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bank                                                 银行 ]yV,lp  
bank account                                    银行账户，银行户头 =@*P})w5.  
bank statement                                 银行对账单 / 0ra]}[(  
barter transaction                              易货交易，以物换物交易 s$ZKd  
basis of audit                                    审计依据 #q9cjEd_7  
basis of preparation                                (会计报表的)编制基础 !.cno&  
book of account                               账目，账簿 9Ac4'L  
borrowing                                         借款，贷款，借债 ["BD,mB  
branch                                              分支，分支机构，分店 fqm-?vy}  
brought forward                                (账户余额等的)承上年，承上期，承上页 _%@ri]u{ov  
budget                                              预算 :Oh*Q(>  
building                                      建筑物；大楼 t2h I^J0y  
business conditions                                  业务情况，经营情况 tdOox87YK  
business licence                               (企业等的)营业执照 9?I?;l{  
business relation                                业务关系
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