[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 An,TunX  
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审计词汇英汉对照 Q'j00/K  
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ability to continue as a going concern               持续经营能力 AvuGAlP  
acceptability                                     可接受性，可接受程度 f,3K;S-he:  
acceptable level of detection risk                     检查风险的可接受水平 NjdDImz.;s  
acceptance of engagement                       接受委托 EU Oa8Z  
accepting the engagement for the first time              首次接受委托 mVK^gJ3  
access to asset                                         对资产的接触 K!-iDaVI  
according to                                     根据，依据，依照 Np.<&`p!  
account balance                                账户余额 /CbM-jf  
account for                                       对……进行会计处理，核算；解释 iRv\:.aQ.  
accounting                                        会计，会计学 3#F"UG2,_  
accounting advisory serve                        会计咨询服务 9om}j
  
accounting firm                                 会计师事务所 N~(?g7  
accounting information                      会计信息，会计资料 ]*{tno  
accounting period                             会计期间 :0o]#7  
accounting policies                                   会计政策 ^5FwYXAxi  
accounting professional bodies                 会计职业组织，会计职业团体 vv`53 Pbw)  
accounting records                                   会计记录 \#"&S@%c  
accounting responsibility                           会计责任 "9y0]~  
accounting service                             会计服务 _gCi@uXS3  
accounting standards                                会计准则 PBwKRD[I  
Accounting Standards for Business Enterprises       企业会计准则 H~0B5Hl!F  
accounting system                             会计系统 g\aq#QV  
accounting treatment                                会计处理 )S@TYzdAN  
accuracy                                    准确性，精确性 A{DE7gp!
 
additional audit procedures                      追加审计程序 -t125)6I  
addressee                                         收件人，收信人 !4$o*{9Lx:  
Administration of State-owned Assets  (the～)     国有资产管理局 zWF[cf>'  
administrative laws and regulations                 行政法规 F/df!I~  
adverse impact                                 不利影响，负面影响 i[vOpg]J  
adverse opinion                                反对意见 VlxHZ  
advisory group                                  咨询组，顾问组 DM(c :+K-  
agency fee                                        代理费，代理费用 =Zaw>p*H  
aggregate                                          总计，合计为…… U-q:Y-
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alternation of document and record                 变造文件和记录 d! _8+~  
alternative audit procedures                      替代审计程序，备选审计程序 <2^ F'bQV  
amend                                              修改，修订 - KaU@t  
amortisation                                      摊销 1f2*S$[*L  
analytical capacity                             分析能力 eTY(~J#'  
analytical procedures                               分析性程序 0qN+W&H  
annual financial statements                        年度会计报表，年度财务报表 TO] cZ
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appendix                                          附录，附表 zZPXI&,  
applicable                                         适用的 okbW. ~  
applicable laws and regulations                 适用的法规 % +M,FgW  
application systems                                  应用系统 a7laCHI  
apply consistently                              一贯地执行，一贯地实施 w?R#ly  
appropriate                                       适当的，合适的； e:|Bn>*  
征用，挪用 N6!9QIu~i  
appropriate authorization                          适当的授权 v-B&"XGy:  
appropriateness of audit evidence                    审计证据的适当性 !L@a ;L  
approval                                    批准，核准 uCf _O~  
assertion                                    (会计报表上的)认定；确认 $~1~+s0$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |vh{Kb@  
asset                                                 资产，财产 ygqWy1C  
asset restructuring                             资产重组 IvB)d}p  
assignment of duties                                 职责的划分 )Tf,G[z&ge  
assistant                                     助理，助理人员 _%PEv{H0.  
associated company                                 联属公司，联营公司 "!PN+gB  
association                                        联合，结合；协会，社团 %9T|"\  
assumption                                       假设，假定 hoZM;wC  
at a given date                                         在某一特定时日 c7 O$< F  
attestation                                         鉴证，公证 nSbcq>3  
attestation service                             鉴证服务 b./MV z  
audit adjustment                                审计调整 'w`9lIax  
audit areas                                        审计领域 *<ww~^a  
audit conclusion                                审计结论 ,4S6F HK  
audit effectiveness                             审计效果 cdD?QnZ  
audit efficiency                                  审计效率 Uc]sWcR  
audit engagement letter                      审计业务约定书 u 9kh@0  
audit evidence                                          审计证据 ""_%u'7t5I  
audit fee                                    审计费 0M;aTM  
audit files                                          审计档案 <;zcz[~  
audit findings                                     审计中发现的事项 Q;2n  
audit implementation stage                        审计实施阶段 GFYHt!&[\  
audit mark                                        审计标识 RJ$x{$r[  
audit materiality                                 审计重要性 N7dI}ju  
audit method                                     审计方法 !u=A9i!  
audit objective                                         审计目标，审计目的 R9^RG-x  
audit of financial statements                      会计报表审计，财务报表审计 rjw
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audit opinion                                     审计意见 _'U(q\ri  
audit period                                      被审计期间，被审计年度 42.y.LtZ  
audit plan                                          审计计划 KqzQLu  
audit planning                                    编制审计计划，制定审计计划，审计计划 @[hD;xO  
audit planning stage                                  审计计划阶段 L9,O,f  
audit procedure                                审计程序 b%UbTb,  
audit programme                               审计程序表，具体审计计划 n4DKLAl  
audit report                                       审计报告 U3M;6j9`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $5J~4B"%3  
audit report with a qualified opinion                 有保留意见的审计报告 ew|e66Tw$  
audit report with an adverse opinion                否定意见的审计报告 n]v,cfn/=<  
audit report with dual dates                      双重日期审计报告 &>
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audit reporting stage                                 审计报告阶段 YC =:W  
audit responsibility                                   审计责任 oNIt<T  
audit results                                      审计结果 0GMov]W?i  
audit risk                                          审计风险 5<h:kZ"S^g  
audit sampling                                          审计抽样 h)sQ3B.}A  
audit sampling techniques                         审计抽样方法，审计抽样技术 K&TO
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audit strategies                                  审计策略 2D'$  
audit summary                                         审计总结，审计小结 ac#I$V-  
audit team                                         审计小组 :o}LJc)|  
audit test                                    审计测试 t}f,j^`e  
audit trail                                          审计轨迹 g66SCr}  
audit work                                        审计工作 +YCKd3/   
audit working paper                                 审计工作底稿 vALH!Kh  
audited financial statement                        审计会计报表，已审计财务报表 V-w{~  
Auditing Guidelines (the～)                      审计规范指南 "4/J4'-  
auditing standards                             审计准则 oO&R3z
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audit-oriented working paper                          (审计)业务类工作底稿 ^y<8&ZFH  
authorisation                                     授权 ) 0|X];sD  
authorisation of transaction                       交易的授权 e>!=)6[*  
availability                                         可获得性 N:&EFfg3  
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balance                                      余额；差额；平衡 j5bp )U  
balance sheet                                    资产负债表 !A&>Eeai  
bank                                                 银行 9?4:},FRmE  
bank account                                    银行账户，银行户头 XywsjeI4  
bank statement                                 银行对账单 "aJfW  
barter transaction                              易货交易，以物换物交易 ja+PVf  
basis of audit                                    审计依据 y}GFtRNG  
basis of preparation                                (会计报表的)编制基础 @Avve8S  
book of account                               账目，账簿 .[C@p`DZ  
borrowing                                         借款，贷款，借债 4LkW`Sbm  
branch                                              分支，分支机构，分店 bDT@E,cSi  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,HtXD~N  
budget                                              预算 8;"HM5+  
building                                      建筑物；大楼 b+e9Pi*\  
business conditions                                  业务情况，经营情况 /DoSU>%hK  
business licence                               (企业等的)营业执照 O7# 8g$ZIv  
business relation                                业务关系 u E<1PgW  
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