[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 -*EK-j  
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审计词汇英汉对照 A@0%7xm  
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ability to continue as a going concern               持续经营能力 ]S~Z8T-[  
acceptability                                     可接受性，可接受程度 ivbuS-f=r  
acceptable level of detection risk                     检查风险的可接受水平 f9g#pyH4  
acceptance of engagement                       接受委托 ToN$x^M w  
accepting the engagement for the first time              首次接受委托 pcw^W  
access to asset                                         对资产的接触 b!ZXQn3X<  
according to                                     根据，依据，依照 ZAP
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account balance                                账户余额 v&B*InR?+  
account for                                       对……进行会计处理，核算；解释 *_z5Pa`A  
accounting                                        会计，会计学 lc=C  
accounting advisory serve                        会计咨询服务 ^V~rS8]gj  
accounting firm                                 会计师事务所 YGObTIGJvf  
accounting information                      会计信息，会计资料 T}X#I'Z  
accounting period                             会计期间 rQbL
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accounting policies                                   会计政策 %jY/jp=R  
accounting professional bodies                 会计职业组织，会计职业团体 u9FXZK7  
accounting records                                   会计记录 qlSc
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accounting responsibility                           会计责任 i(JB
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accounting service                             会计服务 Y$ ;C@I  
accounting standards                                会计准则 Fr)G h>  
Accounting Standards for Business Enterprises       企业会计准则 ]cnLJ^2  
accounting system                             会计系统 EIwTx:{F  
accounting treatment                                会计处理 bO:Ei  
accuracy                                    准确性，精确性 PQsqi;=)  
additional audit procedures                      追加审计程序 ":*PC[)W  
addressee                                         收件人，收信人 H\2+cAFN#  
Administration of State-owned Assets  (the～)     国有资产管理局 _gB`;zo  
administrative laws and regulations                 行政法规 ~n84x  
adverse impact                                 不利影响，负面影响 pI |;  
adverse opinion                                反对意见 u|7d_3 ::  
advisory group                                  咨询组，顾问组 JI}(R4uV  
agency fee                                        代理费，代理费用 elZ?>5P$}  
aggregate                                          总计，合计为…… @ #}9?>UV  
alternation of document and record                 变造文件和记录 tH<v1LEZN  
alternative audit procedures                      替代审计程序，备选审计程序 $Tt@Xu  
amend                                              修改，修订 DEaO=p|  
amortisation                                      摊销 m El*{]  
analytical capacity                             分析能力 2i4FIS|z0  
analytical procedures                               分析性程序 l,*v/95h  
annual financial statements                        年度会计报表，年度财务报表 U%ce0z  
appendix                                          附录，附表 a4X J0Tm  
applicable                                         适用的 |$":7)eH!  
applicable laws and regulations                 适用的法规 /
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application systems                                  应用系统 })Rmu."\  
apply consistently                              一贯地执行，一贯地实施 50(/LV1  
appropriate                                       适当的，合适的； qu8i Jq  
征用，挪用 \@Gyl_6^  
appropriate authorization                          适当的授权 86~HkHliv  
appropriateness of audit evidence                    审计证据的适当性 EW1L!3K  
approval                                    批准，核准 O9]j$,i  
assertion                                    (会计报表上的)认定；确认 -@G|i$!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fM_aDSRa!H  
asset                                                 资产，财产 C8y 3T/G  
asset restructuring                             资产重组 3Qe:d_  
assignment of duties                                 职责的划分 Bm%:Qc*  
assistant                                     助理，助理人员 r^&{0c&o  
associated company                                 联属公司，联营公司 'bkecC  
association                                        联合，结合；协会，社团 m~#S76!w  
assumption                                       假设，假定 Nm#VA.~  
at a given date                                         在某一特定时日 AL}c-#GG  
attestation                                         鉴证，公证 dh%C@n:B  
attestation service                             鉴证服务 *8U+2zgfC  
audit adjustment                                审计调整 (hd^  
audit areas                                        审计领域 "tUXY
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audit conclusion                                审计结论 Oe^3YOR#j{  
audit effectiveness                             审计效果 /Yc!m$uCW  
audit efficiency                                  审计效率 ?b:J6(-  
audit engagement letter                      审计业务约定书 kYz)h  
audit evidence                                          审计证据 TvAA  
audit fee                                    审计费 #18H Z4N  
audit files                                          审计档案 8^$}!9B~JZ  
audit findings                                     审计中发现的事项 9IMtqL&  
audit implementation stage                        审计实施阶段 [Ym?"YwVX  
audit mark                                        审计标识 >ALU}o/  
audit materiality                                 审计重要性 /+P 4cHv]F  
audit method                                     审计方法 IO`.]iG  
audit objective                                         审计目标，审计目的 95a
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audit of financial statements                      会计报表审计，财务报表审计 4*lS
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audit opinion                                     审计意见 xg'z_W  
audit period                                      被审计期间，被审计年度 8N!E`{W  
audit plan                                          审计计划 ]OM|O
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audit planning                                    编制审计计划，制定审计计划，审计计划 ._-^58[  
audit planning stage                                  审计计划阶段 $B*E
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audit procedure                                审计程序 b'O>&V`  
audit programme                               审计程序表，具体审计计划 .jZmQtc  
audit report                                       审计报告 #,qw~l]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]o_Z3xXUa  
audit report with a qualified opinion                 有保留意见的审计报告 mmAikT#k  
audit report with an adverse opinion                否定意见的审计报告 #DwTm~V0"  
audit report with dual dates                      双重日期审计报告 EkEM|<GNd  
audit reporting stage                                 审计报告阶段 q+3Z3v  
audit responsibility                                   审计责任 cG,B;kMjo  
audit results                                      审计结果 NM/?jF@j*  
audit risk                                          审计风险 L"1UUOKy  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 d[w'j/{  
audit strategies                                  审计策略 s,"<+80%  
audit summary                                         审计总结，审计小结 d%8 1}4f:  
audit team                                         审计小组 CwTx7 ^qa  
audit test                                    审计测试 Q{UR3U'Q  
audit trail                                          审计轨迹 yW^[{)V 3%  
audit work                                        审计工作 qWGnIPk  
audit working paper                                 审计工作底稿 IaH8#3+a  
audited financial statement                        审计会计报表，已审计财务报表 |J'@-*5?[8  
Auditing Guidelines (the～)                      审计规范指南 X7?p$!M6;B  
auditing standards                             审计准则 3)T'&HKQ  
audit-oriented working paper                          (审计)业务类工作底稿 O>wGc8Of\  
authorisation                                     授权 {^Vkxf
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authorisation of transaction                       交易的授权 VThcG( NF  
availability                                         可获得性 @T._   
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balance                                      余额；差额；平衡 (8qMF{  
balance sheet                                    资产负债表 kT Ab <  
bank                                                 银行 m(s(2 wq"f  
bank account                                    银行账户，银行户头 M3odyO(  
bank statement                                 银行对账单 >zFe)  
barter transaction                              易货交易，以物换物交易 &&xBq?  
basis of audit                                    审计依据 G6w&C^J*8>  
basis of preparation                                (会计报表的)编制基础 ,icgn e1j  
book of account                               账目，账簿 *j?tcxq
 
borrowing                                         借款，贷款，借债 v98=#k!F  
branch                                              分支，分支机构，分店 dD?1t e  
brought forward                                (账户余额等的)承上年，承上期，承上页 9s6@AJf  
budget                                              预算 Uy5IvG;O+  
building                                      建筑物；大楼 XpdDIKMmE  
business conditions                                  业务情况，经营情况 >E|@3g +2  
business licence                               (企业等的)营业执照 w>p0ldi  
business relation                                业务关系 ;3U-ghj  
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