[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 urHQb5|T}  
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审计词汇英汉对照 ms=Ilz  
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ability to continue as a going concern               持续经营能力 Dg_/Iu>OAE  
acceptability                                     可接受性，可接受程度 dG|srgk+  
acceptable level of detection risk                     检查风险的可接受水平 C!SB5G>OH  
acceptance of engagement                       接受委托 ]?L?q2>&  
accepting the engagement for the first time              首次接受委托 Q1Z;vzQfg  
access to asset                                         对资产的接触 g]C+uj^  
according to                                     根据，依据，依照 _Gy*";E  
account balance                                账户余额 %Gn(b1X  
account for                                       对……进行会计处理，核算；解释 XcA4EBRj  
accounting                                        会计，会计学 (r,RwWYm  
accounting advisory serve                        会计咨询服务 7581G$@ym  
accounting firm                                 会计师事务所 voaRh@DZ%/  
accounting information                      会计信息，会计资料 w
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accounting period                             会计期间 ]"^GRFK5  
accounting policies                                   会计政策 r]'AdJFt  
accounting professional bodies                 会计职业组织，会计职业团体 -5A@FGh  
accounting records                                   会计记录 Z94D<X"  
accounting responsibility                           会计责任 =5_8f  
accounting service                             会计服务 ||7r'Q  
accounting standards                                会计准则 B$Jn|J"/6  
Accounting Standards for Business Enterprises       企业会计准则 KhZ'Ic[vw  
accounting system                             会计系统 K:P gkc  
accounting treatment                                会计处理 MC3XGnT#5  
accuracy                                    准确性，精确性 xYM!mcA  
additional audit procedures                      追加审计程序 bt#=p7W  
addressee                                         收件人，收信人 J?5O2n  
Administration of State-owned Assets  (the～)     国有资产管理局 a2iaP  
administrative laws and regulations                 行政法规 2o/}GIKj  
adverse impact                                 不利影响，负面影响 F1?@tcr'  
adverse opinion                                反对意见 $,icKa  
advisory group                                  咨询组，顾问组 4 !~JNO  
agency fee                                        代理费，代理费用 ms3Ec`i9  
aggregate                                          总计，合计为…… G\TyXq_4  
alternation of document and record                 变造文件和记录 }(J6zo9(x  
alternative audit procedures                      替代审计程序，备选审计程序 +(r8SnRX  
amend                                              修改，修订 \C*?a0!:Z}  
amortisation                                      摊销 e&F,z=XJ}  
analytical capacity                             分析能力 hW>@jT"t1C  
analytical procedures                               分析性程序 TA}gCXE e  
annual financial statements                        年度会计报表，年度财务报表 sJ?Fque  
appendix                                          附录，附表 LPT5d 7K@  
applicable                                         适用的 fCZbIt)Eh  
applicable laws and regulations                 适用的法规  7P]_03  
application systems                                  应用系统 05nG|  
apply consistently                              一贯地执行，一贯地实施 \I#2Mq?  
appropriate                                       适当的，合适的； !e.@Xk.P6  
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appropriate authorization                          适当的授权 (q*T.  
appropriateness of audit evidence                    审计证据的适当性 ?mRU9VY  
approval                                    批准，核准 )y.J2_lI8  
assertion                                    (会计报表上的)认定；确认 {Ca#{LeLk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KWy4}7a@,s  
asset                                                 资产，财产 ksm=<I"C  
asset restructuring                             资产重组 "v jFL9  
assignment of duties                                 职责的划分 sh}=#eb  
assistant                                     助理，助理人员 RIl%p~  
associated company                                 联属公司，联营公司 CbS9fc&  
association                                        联合，结合；协会，社团 .knRH^  
assumption                                       假设，假定 ]Rnr>_>x;  
at a given date                                         在某一特定时日 &^qD<eZ!Eq  
attestation                                         鉴证，公证 8Z/P<u  
attestation service                             鉴证服务 u;~/B[  
audit adjustment                                审计调整 lh~!cOm\=E  
audit areas                                        审计领域 ! K(0)~u  
audit conclusion                                审计结论 C/_W>H_   
audit effectiveness                             审计效果 %S.R@C[3  
audit efficiency                                  审计效率 J9I!d.U  
audit engagement letter                      审计业务约定书 uGc}^a2  
audit evidence                                          审计证据 B4[onYU  
audit fee                                    审计费 v?!x,H$Qd  
audit files                                          审计档案 zWB>;Z}  
audit findings                                     审计中发现的事项 398}a!XM  
audit implementation stage                        审计实施阶段 aQ]C`9k  
audit mark                                        审计标识 j3IxcG}f  
audit materiality                                 审计重要性 o*I=6`j  
audit method                                     审计方法 RjSVa.x  
audit objective                                         审计目标，审计目的 f]%$HfF@  
audit of financial statements                      会计报表审计，财务报表审计 cL<  
audit opinion                                     审计意见 5cgDHs  
audit period                                      被审计期间，被审计年度 Bz9!a
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audit plan                                          审计计划 9dJARSUuF  
audit planning                                    编制审计计划，制定审计计划，审计计划 z930Wi{@  
audit planning stage                                  审计计划阶段 8>6+]]O  
audit procedure                                审计程序 bb+-R_3Kd  
audit programme                               审计程序表，具体审计计划 0z_e3H{P27  
audit report                                       审计报告 e<9IwS!/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VCNg`6!x  
audit report with a qualified opinion                 有保留意见的审计报告 ^l7u^j
  
audit report with an adverse opinion                否定意见的审计报告 +<|6y46  
audit report with dual dates                      双重日期审计报告 HeNg<5v%Y  
audit reporting stage                                 审计报告阶段 MY4cMMjp~  
audit responsibility                                   审计责任 :)cPc7$8  
audit results                                      审计结果 D$I7Gz,w{  
audit risk                                          审计风险 C:0Ra^i ?L  
audit sampling                                          审计抽样 jzdK''CHi  
audit sampling techniques                         审计抽样方法，审计抽样技术 x<~ pqq8]  
audit strategies                                  审计策略 6i(nyA 2!  
audit summary                                         审计总结，审计小结 t]2~aK<]  
audit team                                         审计小组 P< O[S  
audit test                                    审计测试 iZwt,)(  
audit trail                                          审计轨迹 u! x9O8y  
audit work                                        审计工作 x=5k74  
audit working paper                                 审计工作底稿 JN$v=Ox{  
audited financial statement                        审计会计报表，已审计财务报表 sD_Z`1  
Auditing Guidelines (the～)                      审计规范指南 yO]Vex5)  
auditing standards                             审计准则 \=XAl >}\  
audit-oriented working paper                          (审计)业务类工作底稿 pI,QkDJ0  
authorisation                                     授权 'n#;~  
authorisation of transaction                       交易的授权 SLD%8:Zn  
availability                                         可获得性 #K"jtAm  
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balance                                      余额；差额；平衡 JC_Y#kN@z  
balance sheet                                    资产负债表 506B =  
bank                                                 银行 4=%Uv^M  
bank account                                    银行账户，银行户头 imZi7o  
bank statement                                 银行对账单 =^|^"
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barter transaction                              易货交易，以物换物交易 '0p 5|[ZD  
basis of audit                                    审计依据 :0Rd )*k,v  
basis of preparation                                (会计报表的)编制基础 xw&[ 9}Y  
book of account                               账目，账簿 %kxq"=3  
borrowing                                         借款，贷款，借债 *[wy- fu  
branch                                              分支，分支机构，分店 o6'I%Gs  
brought forward                                (账户余额等的)承上年，承上期，承上页 mawomna  
budget                                              预算 .a8N
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building                                      建筑物；大楼 q b]n{b2  
business conditions                                  业务情况，经营情况 `kpX}cKK}  
business licence                               (企业等的)营业执照 4h@jJm  
business relation                                业务关系 <IC=x(T  
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