[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 u , %mVd  
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审计词汇英汉对照 /vl ]Oa&U  
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ability to continue as a going concern               持续经营能力 #dDsI]E)  
acceptability                                     可接受性，可接受程度 *hAeA+:  
acceptable level of detection risk                     检查风险的可接受水平 5r<%xanXW/  
acceptance of engagement                       接受委托 `)F lb|da  
accepting the engagement for the first time              首次接受委托 ObIi$uJX  
access to asset                                         对资产的接触 Tv<iHHp  
according to                                     根据，依据，依照 (XJehdB0  
account balance                                账户余额 C|Bk'<MI  
account for                                       对……进行会计处理，核算；解释 t@1e9uR  
accounting                                        会计，会计学 (}fbs/8\p  
accounting advisory serve                        会计咨询服务 OE-$P  
accounting firm                                 会计师事务所 GV1\8OG7  
accounting information                      会计信息，会计资料 +(5H$O{h  
accounting period                             会计期间 @5H1Ni5/o@  
accounting policies                                   会计政策 Z&=K+P  
accounting professional bodies                 会计职业组织，会计职业团体 p#O#MN*  
accounting records                                   会计记录 pr\yc  
accounting responsibility                           会计责任 . ({aPtSt!  
accounting service                             会计服务 a\\B88iRRZ  
accounting standards                                会计准则 pvTV*  
Accounting Standards for Business Enterprises       企业会计准则 >U^AIaW  
accounting system                             会计系统 lph3"a^  
accounting treatment                                会计处理 !%NxSJ  
accuracy                                    准确性，精确性 k0?4vA  
additional audit procedures                      追加审计程序 [UquI "  
addressee                                         收件人，收信人 iYA06~d  
Administration of State-owned Assets  (the～)     国有资产管理局 !o*BRR*  
administrative laws and regulations                 行政法规 Qp<?[C}'W  
adverse impact                                 不利影响，负面影响 ,JT|E~P?8  
adverse opinion                                反对意见 3O<<XXar  
advisory group                                  咨询组，顾问组 }1w[G;$  
agency fee                                        代理费，代理费用 c6s*u%+},  
aggregate                                          总计，合计为…… T1;yw1/m5\  
alternation of document and record                 变造文件和记录 E$/`7p8)  
alternative audit procedures                      替代审计程序，备选审计程序 UuAn`oYhV  
amend                                              修改，修订 (o{-1Dg)  
amortisation                                      摊销 US'X9=b_  
analytical capacity                             分析能力 Wt"@?#L  
analytical procedures                               分析性程序 WUAjb,eo  
annual financial statements                        年度会计报表，年度财务报表 _< 69d  
appendix                                          附录，附表 %|Gi'-'|b$  
applicable                                         适用的 ^o"9f1s5  
applicable laws and regulations                 适用的法规 8nQlmWpJ  
application systems                                  应用系统 P$2J`b[H$  
apply consistently                              一贯地执行，一贯地实施 JrseU6N  
appropriate                                       适当的，合适的； ]1%H.pF  
征用，挪用 `?r
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appropriate authorization                          适当的授权 'Y6{89y  
appropriateness of audit evidence                    审计证据的适当性 x 3#1  
approval                                    批准，核准 W+a>*#*  
assertion                                    (会计报表上的)认定；确认 q NU\XO`H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Xgd!i}6Q  
asset                                                 资产，财产 uwQ{y>SG  
asset restructuring                             资产重组 ,Zzh.z::D  
assignment of duties                                 职责的划分 =9y'6|>l  
assistant                                     助理，助理人员 I o7pp(  
associated company                                 联属公司，联营公司 I5Foh|)  
association                                        联合，结合；协会，社团 }{:H0)H*  
assumption                                       假设，假定 "f~S3?^!2  
at a given date                                         在某一特定时日 >t'/(y  
attestation                                         鉴证，公证 !zvKl;yT  
attestation service                             鉴证服务 r3hjGcpaX  
audit adjustment                                审计调整 E92dSLhs5  
audit areas                                        审计领域 mR[J Xh9s  
audit conclusion                                审计结论 "X>Z!>  
audit effectiveness                             审计效果 /%$'N$@f  
audit efficiency                                  审计效率 Z5[ t/  
audit engagement letter                      审计业务约定书 % &4sHDP  
audit evidence                                          审计证据 /t%IU  
audit fee                                    审计费 K`j#'`/KC  
audit files                                          审计档案 mDvZ1aj  
audit findings                                     审计中发现的事项 @?3u|m |Z  
audit implementation stage                        审计实施阶段 %@ G<B  
audit mark                                        审计标识 0DIaXdOdW+  
audit materiality                                 审计重要性 | 3!a=  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 TPq5"mco  
audit of financial statements                      会计报表审计，财务报表审计 $9+}$lpPd  
audit opinion                                     审计意见 R 5r )01  
audit period                                      被审计期间，被审计年度 /+"BU-aQk  
audit plan                                          审计计划 G!8O*4+A  
audit planning                                    编制审计计划，制定审计计划，审计计划 c|:H/Y2n|  
audit planning stage                                  审计计划阶段 (pH13qU5  
audit procedure                                审计程序 d&(GIH E&d  
audit programme                               审计程序表，具体审计计划 6*S|$lo9B  
audit report                                       审计报告 2!-ZNd:(+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c*1t<OAS~  
audit report with a qualified opinion                 有保留意见的审计报告
W~POS'1  
audit report with an adverse opinion                否定意见的审计报告 I/Hwf  
audit report with dual dates                      双重日期审计报告 Ol~sCr  
audit reporting stage                                 审计报告阶段 8QE0J$d5  
audit responsibility                                   审计责任 
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audit results                                      审计结果 J1 a/U@"  
audit risk                                          审计风险 ya5;C"  
audit sampling                                          审计抽样 H"WkyvqXb  
audit sampling techniques                         审计抽样方法，审计抽样技术 YCj"^RC^  
audit strategies                                  审计策略 0 4x[@f`  
audit summary                                         审计总结，审计小结 z=N'evx~  
audit team                                         审计小组 gPT-zul  
audit test                                    审计测试 $iEM$  
audit trail                                          审计轨迹 u!k\W{  
audit work                                        审计工作 cnnlEw/&  
audit working paper                                 审计工作底稿 F8Rd#^9PD  
audited financial statement                        审计会计报表，已审计财务报表 Pcnr  
Auditing Guidelines (the～)                      审计规范指南 zKx?cEpE  
auditing standards                             审计准则 KR^lmN  
audit-oriented working paper                          (审计)业务类工作底稿  PQa{5"  
authorisation                                     授权 m_W\jz??k  
authorisation of transaction                       交易的授权 #y&3`Nz3  
availability                                         可获得性 {<\nl#}5S  
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balance                                      余额；差额；平衡 TF}<,aR  
balance sheet                                    资产负债表 lV
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bank                                                 银行 zQ(li9  
bank account                                    银行账户，银行户头 I')URk[  
bank statement                                 银行对账单 X{| 1E85fl  
barter transaction                              易货交易，以物换物交易 pT>[w1Kk^  
basis of audit                                    审计依据 eZ[CqUJ&  
basis of preparation                                (会计报表的)编制基础 N0O8to}V  
book of account                               账目，账簿 Gx|$A+U  
borrowing                                         借款，贷款，借债 _'ltz!~  
branch                                              分支，分支机构，分店 V9`VFO  
brought forward                                (账户余额等的)承上年，承上期，承上页 D(Pd?iQIO  
budget                                              预算 SuB;Nb7r`  
building                                      建筑物；大楼 @N7X(@O  
business conditions                                  业务情况，经营情况 _"&b%!  
business licence                               (企业等的)营业执照 Pz,kSxe=  
business relation                                业务关系 (x@| 6Sb  
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