[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 |gNOv;l  
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审计词汇英汉对照 ^B7Aam  
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ability to continue as a going concern               持续经营能力 .#SWfAb2h  
acceptability                                     可接受性，可接受程度 x$t=6@<
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acceptable level of detection risk                     检查风险的可接受水平 ^"I!+Teb  
acceptance of engagement                       接受委托 4 0eNgm^  
accepting the engagement for the first time              首次接受委托 H'0S;A+Y6  
access to asset                                         对资产的接触 I[/u5V_b'  
according to                                     根据，依据，依照 _XN sDW4|  
account balance                                账户余额 ! d(,t[cV  
account for                                       对……进行会计处理，核算；解释 8GX@76o  
accounting                                        会计，会计学 V_:/#G]jeG  
accounting advisory serve                        会计咨询服务 U3>G9g>^B  
accounting firm                                 会计师事务所 wcO_;1_ H  
accounting information                      会计信息，会计资料 ;)*Drk*t,  
accounting period                             会计期间 b^1! _1c  
accounting policies                                   会计政策 }5|uA/B  
accounting professional bodies                 会计职业组织，会计职业团体 qQQ~[JL  
accounting records                                   会计记录 L))
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accounting responsibility                           会计责任 %NuS!v>  
accounting service                             会计服务 IcN|e4t^J+  
accounting standards                                会计准则 8Vp"}(Q  
Accounting Standards for Business Enterprises       企业会计准则 Gh.0 2  
accounting system                             会计系统 S&yCclM  
accounting treatment                                会计处理 5,A/6b  
accuracy                                    准确性，精确性 eG<
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additional audit procedures                      追加审计程序 d]<tFx>CQW  
addressee                                         收件人，收信人 Y0DBkg  
Administration of State-owned Assets  (the～)     国有资产管理局 8AK#bna~-  
administrative laws and regulations                 行政法规 ?6|EAKJ`lK  
adverse impact                                 不利影响，负面影响 !GO4cbdQ  
adverse opinion                                反对意见 MCvjdc3:  
advisory group                                  咨询组，顾问组 Ha<(~qf  
agency fee                                        代理费，代理费用 )%0#XC^/X5  
aggregate                                          总计，合计为…… p AD@oPC  
alternation of document and record                 变造文件和记录 -LF^u;s8&S  
alternative audit procedures                      替代审计程序，备选审计程序 +
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amend                                              修改，修订 #R &F  
amortisation                                      摊销 +=*ZH `qX  
analytical capacity                             分析能力 m]85F^R0  
analytical procedures                               分析性程序 U_+> 4zdm  
annual financial statements                        年度会计报表，年度财务报表 [b`k\~N4r  
appendix                                          附录，附表 <X:7$v6T|  
applicable                                         适用的 Wn|w~{d{  
applicable laws and regulations                 适用的法规 ;Q ]bV52  
application systems                                  应用系统 ?>e-6*.  
apply consistently                              一贯地执行，一贯地实施 6HyQm?c>a  
appropriate                                       适当的，合适的； 3.Y/ZWON  
征用，挪用 ]cbY@U3!2  
appropriate authorization                          适当的授权 E0w>c'kH  
appropriateness of audit evidence                    审计证据的适当性 hD"Tjd` P  
approval                                    批准，核准 s iC/k*  
assertion                                    (会计报表上的)认定；确认 6j0!$q^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B>Mk "Wj Q  
asset                                                 资产，财产 mZmwCS8  
asset restructuring                             资产重组 dx|j,1e  
assignment of duties                                 职责的划分 74>.E^/x  
assistant                                     助理，助理人员 i-$]Tg  
associated company                                 联属公司，联营公司 hW]:CIqk  
association                                        联合，结合；协会，社团 MSu_*&j9T  
assumption                                       假设，假定 Rc @p!Xi  
at a given date                                         在某一特定时日 hC,EO&  
attestation                                         鉴证，公证 TRa|}JaI"  
attestation service                             鉴证服务 ,?728pfw  
audit adjustment                                审计调整 .(D-vkz'  
audit areas                                        审计领域 wTG6>l]H  
audit conclusion                                审计结论 @hp@*$#& 9  
audit effectiveness                             审计效果 Y2}\~I0  
audit efficiency                                  审计效率 \G2&   
audit engagement letter                      审计业务约定书 GC.   
audit evidence                                          审计证据 4~DoqT   
audit fee                                    审计费 aqtQGK57"%  
audit files                                          审计档案 yy@g=<okt\  
audit findings                                     审计中发现的事项 X180_Kt2  
audit implementation stage                        审计实施阶段 b8(94t|;U  
audit mark                                        审计标识 K^>+"  
audit materiality                                 审计重要性 "4Cb dD//  
audit method                                     审计方法 *1|&uE&_R  
audit objective                                         审计目标，审计目的 G7b>r  
audit of financial statements                      会计报表审计，财务报表审计 3x=T&X+  
audit opinion                                     审计意见 w!7Hl9BW  
audit period                                      被审计期间，被审计年度 4vF1  
audit plan                                          审计计划 i.Yz)Bw  
audit planning                                    编制审计计划，制定审计计划，审计计划 )V7bi^r  
audit planning stage                                  审计计划阶段 z^b
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audit procedure                                审计程序 a%cCR=s=  
audit programme                               审计程序表，具体审计计划 >yiK&LW^?  
audit report                                       审计报告 MqRpG5 .  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @uApm~}  
audit report with a qualified opinion                 有保留意见的审计报告 h{#Hwp  
audit report with an adverse opinion                否定意见的审计报告 4@- 'p  
audit report with dual dates                      双重日期审计报告 [5yLg  
audit reporting stage                                 审计报告阶段 f!AcBfaLr  
audit responsibility                                   审计责任 v25]}9/C  
audit results                                      审计结果 gm'8,ZL  
audit risk                                          审计风险 ]hRCB=G  
audit sampling                                          审计抽样 !/2uO5  
audit sampling techniques                         审计抽样方法，审计抽样技术 eT0Y p  
audit strategies                                  审计策略 {FNmYneh?6  
audit summary                                         审计总结，审计小结 [f 4Nq \i  
audit team                                         审计小组 MF69n,(o  
audit test                                    审计测试 {oOzXc
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audit trail                                          审计轨迹 (Rj'd>%c  
audit work                                        审计工作 7,X5]U&A<x  
audit working paper                                 审计工作底稿 2NB/&60<  
audited financial statement                        审计会计报表，已审计财务报表 nB>C3e  
Auditing Guidelines (the～)                      审计规范指南 sF[7pE  
auditing standards                             审计准则 /x\{cHAt8J  
audit-oriented working paper                          (审计)业务类工作底稿 "k &QS@l  
authorisation                                     授权 ^VabXGzo#  
authorisation of transaction                       交易的授权 iEjUo, Y[  
availability                                         可获得性 AUBZ7*VO  
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balance                                      余额；差额；平衡 h'%iY6!fA  
balance sheet                                    资产负债表 &V"9[ 0  
bank                                                 银行 v"-@'qN'  
bank account                                    银行账户，银行户头 gqw ]L>Z  
bank statement                                 银行对账单 >l(|c9OWM  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 Q5/BEUkC  
basis of preparation                                (会计报表的)编制基础 [h~#5x  
book of account                               账目，账簿 "oo j ;  
borrowing                                         借款，贷款，借债 'Y:ZWac,  
branch                                              分支，分支机构，分店 mE3M$2}  
brought forward                                (账户余额等的)承上年，承上期，承上页 75RQ\_zDu  
budget                                              预算 H@BU/{  
building                                      建筑物；大楼 nfA#d-  
business conditions                                  业务情况，经营情况 p^?]xD (  
business licence                               (企业等的)营业执照 ~"i4"Op&  
business relation                                业务关系 !&@
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