[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 ib3u:  
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审计词汇英汉对照 P?zPb'UVqa  
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ability to continue as a going concern               持续经营能力 a/nKKhXaM  
acceptability                                     可接受性，可接受程度 0L ^WTq  
acceptable level of detection risk                     检查风险的可接受水平 5Oa`1?C1  
acceptance of engagement                       接受委托 9(\eL9^  
accepting the engagement for the first time              首次接受委托 i>]1E^yF  
access to asset                                         对资产的接触 FE0}V}\=h  
according to                                     根据，依据，依照 uA'S8b%C  
account balance                                账户余额 }k`-n32)|  
account for                                       对……进行会计处理，核算；解释 5`!Bj0Uf  
accounting                                        会计，会计学 gH0' Ok'  
accounting advisory serve                        会计咨询服务 DaA9fJ7a   
accounting firm                                 会计师事务所 pB d_BaN  
accounting information                      会计信息，会计资料 L7gZ4Hu=`  
accounting period                             会计期间 !zu YO3:  
accounting policies                                   会计政策 ]YO &_#  
accounting professional bodies                 会计职业组织，会计职业团体 P ,%IZ.  
accounting records                                   会计记录 @y|ZXPC#  
accounting responsibility                           会计责任 SRUg2)d  
accounting service                             会计服务 .tg2HKD_lW  
accounting standards                                会计准则 W-
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Accounting Standards for Business Enterprises       企业会计准则 vM.Y/,7S  
accounting system                             会计系统 ke+3J\;>  
accounting treatment                                会计处理 zq:+e5YT?T  
accuracy                                    准确性，精确性 &gP/<!#  
additional audit procedures                      追加审计程序 ZQ%4]=w  
addressee                                         收件人，收信人 9*thqs3J#d  
Administration of State-owned Assets  (the～)     国有资产管理局 gB&8TE~Y  
administrative laws and regulations                 行政法规 > q}Ns^ .'  
adverse impact                                 不利影响，负面影响 j,]KidDWm  
adverse opinion                                反对意见 ]uikE2nn  
advisory group                                  咨询组，顾问组 YqJ `eLu  
agency fee                                        代理费，代理费用 /M0A9ZT[  
aggregate                                          总计，合计为…… [SJ)4e|)  
alternation of document and record                 变造文件和记录 n^a&@?(+  
alternative audit procedures                      替代审计程序，备选审计程序 c}QWa"\2n  
amend                                              修改，修订 dGNg[  
amortisation                                      摊销 \V1geSoE  
analytical capacity                             分析能力 xw>\6VNt  
analytical procedures                               分析性程序 $X>$)U'p&-  
annual financial statements                        年度会计报表，年度财务报表 zZhAH('fG  
appendix                                          附录，附表 &B3[:nS2  
applicable                                         适用的 Epl\(  
applicable laws and regulations                 适用的法规 +1te8P*  
application systems                                  应用系统 2 SJN;A~}  
apply consistently                              一贯地执行，一贯地实施 9{A[n}  
appropriate                                       适当的，合适的； ;$VQRXq  
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appropriate authorization                          适当的授权 +
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appropriateness of audit evidence                    审计证据的适当性 R
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approval                                    批准，核准 bm</qF'T6  
assertion                                    (会计报表上的)认定；确认 {mkD{2)KQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #835$v Oe  
asset                                                 资产，财产 y<h~jz#hkq  
asset restructuring                             资产重组 h@^d Vg  
assignment of duties                                 职责的划分 1+{V^)V?  
assistant                                     助理，助理人员 kn^?.^dVX  
associated company                                 联属公司，联营公司 "B$r{ vG  
association                                        联合，结合；协会，社团 eB]R<a60  
assumption                                       假设，假定 T>!Y-e.q  
at a given date                                         在某一特定时日 :vsF4  
attestation                                         鉴证，公证 oZ/z{`  
attestation service                             鉴证服务 t&oNC6  
audit adjustment                                审计调整 RRasX;
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audit areas                                        审计领域 0bcbH9) 1q  
audit conclusion                                审计结论 )Rlh [Y& r  
audit effectiveness                             审计效果 " iz'x-wy  
audit efficiency                                  审计效率 ]ZbZ]  
audit engagement letter                      审计业务约定书 0+iaO"%  
audit evidence                                          审计证据 R)>F*GsR  
audit fee                                    审计费 jQV.U~25Q  
audit files                                          审计档案 %mO.ur>21  
audit findings                                     审计中发现的事项 e2}5< 7  
audit implementation stage                        审计实施阶段 q[wVC h  
audit mark                                        审计标识 R9!GDKts%  
audit materiality                                 审计重要性
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audit method                                     审计方法 dw"Tv~  
audit objective                                         审计目标，审计目的 gdx2&~  
audit of financial statements                      会计报表审计，财务报表审计 a%IJ8t+mn  
audit opinion                                     审计意见 (L2:|1P )  
audit period                                      被审计期间，被审计年度 >$g+Gx\v4  
audit plan                                          审计计划 bMrR  
audit planning                                    编制审计计划，制定审计计划，审计计划 2JMMNpya  
audit planning stage                                  审计计划阶段 fbjT"jSzw  
audit procedure                                审计程序 Q!T+Jc9N  
audit programme                               审计程序表，具体审计计划 #C`IfP./  
audit report                                       审计报告 J/{!_M-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZDhl$m[m  
audit report with a qualified opinion                 有保留意见的审计报告 mj!P ]  
audit report with an adverse opinion                否定意见的审计报告 $3BH82  
audit report with dual dates                      双重日期审计报告  g%.;ZlK  
audit reporting stage                                 审计报告阶段 [8h~:.d`  
audit responsibility                                   审计责任  hb,G'IU  
audit results                                      审计结果 e*Y>+*2y  
audit risk                                          审计风险 dB=aq34l  
audit sampling                                          审计抽样 Vt[Kr  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^p2 _p9  
audit strategies                                  审计策略 T
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audit summary                                         审计总结，审计小结 x3QQ`w-  
audit team                                         审计小组 &y~~Z [.F,  
audit test                                    审计测试 HXg#iP^tv  
audit trail                                          审计轨迹 d*===~  
audit work                                        审计工作 .Z2zv*  
audit working paper                                 审计工作底稿 Z7Gl^4zn  
audited financial statement                        审计会计报表，已审计财务报表 < 9 vS  
Auditing Guidelines (the～)                      审计规范指南 +YNN$i  
auditing standards                             审计准则 (v2.8zrJ  
audit-oriented working paper                          (审计)业务类工作底稿 /ll2lyS+  
authorisation                                     授权 $Rd]e C  
authorisation of transaction                       交易的授权 rmq^P;
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availability                                         可获得性 +
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balance                                      余额；差额；平衡 h =7eOK]  
balance sheet                                    资产负债表 H*
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bank                                                 银行 O\5q_>]  
bank account                                    银行账户，银行户头 #n5 DK{e  
bank statement                                 银行对账单 sZ7RiH+I  
barter transaction                              易货交易，以物换物交易 (UGmbRf&  
basis of audit                                    审计依据 Aq5@k\[  
basis of preparation                                (会计报表的)编制基础 7XDze(O5  
book of account                               账目，账簿 g:&V9~FR  
borrowing                                         借款，贷款，借债 /yd<+on^  
branch                                              分支，分支机构，分店 7Gs0DwV  
brought forward                                (账户余额等的)承上年，承上期，承上页 hj*Fn  
budget                                              预算 /iwL$xQQ  
building                                      建筑物；大楼 _ITA$#  
business conditions                                  业务情况，经营情况 ss4<s 5:y  
business licence                               (企业等的)营业执照 |E7)s;}D  
business relation                                业务关系 n?E L\B   
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