[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 {B e9$$W,  
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审计词汇英汉对照 UJ(UzKq8  
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ability to continue as a going concern               持续经营能力 kP5G}Bp  
acceptability                                     可接受性，可接受程度 * dk(<g=fM  
acceptable level of detection risk                     检查风险的可接受水平 U0iV E+)Bt  
acceptance of engagement                       接受委托 fVVD}GM=  
accepting the engagement for the first time              首次接受委托 ReL+V  
access to asset                                         对资产的接触 iq^;csyKb  
according to                                     根据，依据，依照 B(5>H2  
account balance                                账户余额 ,}"jiGgS4  
account for                                       对……进行会计处理，核算；解释 #{^qBP
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accounting                                        会计，会计学 uBn35%  
accounting advisory serve                        会计咨询服务 I6gduvkXi4  
accounting firm                                 会计师事务所 lN0u1)'2  
accounting information                      会计信息，会计资料 SXN] ${  
accounting period                             会计期间 ledr[)  
accounting policies                                   会计政策 SqdI($F\:  
accounting professional bodies                 会计职业组织，会计职业团体 shP}T[<  
accounting records                                   会计记录 }B!io-}  
accounting responsibility                           会计责任 #!%zf{(C+  
accounting service                             会计服务 2;J\Z=7  
accounting standards                                会计准则 Bu+?N%CBi  
Accounting Standards for Business Enterprises       企业会计准则 ;*ULrX4[  
accounting system                             会计系统 K5t.
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accounting treatment                                会计处理 Qw }1mRv  
accuracy                                    准确性，精确性 [tElt4uG  
additional audit procedures                      追加审计程序 pYu6[  
addressee                                         收件人，收信人 @*
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Administration of State-owned Assets  (the～)     国有资产管理局 <`NsX 6t  
administrative laws and regulations                 行政法规 j)Kd'Va  
adverse impact                                 不利影响，负面影响 g5u4|+70  
adverse opinion                                反对意见 D*?LcxX  
advisory group                                  咨询组，顾问组 !IB}&m  
agency fee                                        代理费，代理费用 u8`S*i/)m  
aggregate                                          总计，合计为…… rk@qcQR  
alternation of document and record                 变造文件和记录 eH[i<Z  
alternative audit procedures                      替代审计程序，备选审计程序 yy&L&v'  
amend                                              修改，修订 9?~6{!m_9  
amortisation                                      摊销 z|Yt|W  
analytical capacity                             分析能力 ;sqxFF@  
analytical procedures                               分析性程序 N 
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annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 t5u#[*  
applicable                                         适用的 zjSl;ru  
applicable laws and regulations                 适用的法规 s.n:;8RibP  
application systems                                  应用系统 L/I ] NA!U  
apply consistently                              一贯地执行，一贯地实施 bZK ^q B  
appropriate                                       适当的，合适的； 7^mQfQv  
征用，挪用 j]]5&u/l  
appropriate authorization                          适当的授权 o)x&|0_  
appropriateness of audit evidence                    审计证据的适当性 \Sv|yQUT  
approval                                    批准，核准 a/3'!}&e  
assertion                                    (会计报表上的)认定；确认 Z,81L3#6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V0&7MY*  
asset                                                 资产，财产 kC6Y?g  
asset restructuring                             资产重组 z"QXPIXPk  
assignment of duties                                 职责的划分 [?;L  
assistant                                     助理，助理人员 {fX~%%c"  
associated company                                 联属公司，联营公司 "a3
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association                                        联合，结合；协会，社团 qPWf=s7!  
assumption                                       假设，假定 }[MkJ21!  
at a given date                                         在某一特定时日 ]=I2:Rb  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 >!{8)ti  
audit adjustment                                审计调整 ^tWSu?9  
audit areas                                        审计领域 q;IuV&B  
audit conclusion                                审计结论 V[kn'QkWv  
audit effectiveness                             审计效果 81(\8#./  
audit efficiency                                  审计效率 PMW@xk^<Y  
audit engagement letter                      审计业务约定书 E|SmvIV-  
audit evidence                                          审计证据 p9mGiK4!  
audit fee                                    审计费 &0:Gj3`  
audit files                                          审计档案 4xg1[Z%:  
audit findings                                     审计中发现的事项 B,%KvL&xMX  
audit implementation stage                        审计实施阶段 !|]k2=+I  
audit mark                                        审计标识 8*&73cp  
audit materiality                                 审计重要性 4;gw&sFF  
audit method                                     审计方法 1/qD5 *`Y  
audit objective                                         审计目标，审计目的 jsr
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audit of financial statements                      会计报表审计，财务报表审计 (x.qyYEoI  
audit opinion                                     审计意见 Yl?s^]SFU  
audit period                                      被审计期间，被审计年度 GK6CnSV8d  
audit plan                                          审计计划 zb02\xvf  
audit planning                                    编制审计计划，制定审计计划，审计计划 Gl45HyY_  
audit planning stage                                  审计计划阶段 8x7TK2r  
audit procedure                                审计程序 f~TkU\Rh  
audit programme                               审计程序表，具体审计计划 g
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audit report                                       审计报告 :?m"kh ~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v)nv"o[  
audit report with a qualified opinion                 有保留意见的审计报告 X%fLV(  
audit report with an adverse opinion                否定意见的审计报告 "&^KnWk=  
audit report with dual dates                      双重日期审计报告 4gdXO  
audit reporting stage                                 审计报告阶段 589fr"Ma,6  
audit responsibility                                   审计责任 px+]/P<dX  
audit results                                      审计结果 )`\Q/TMl5  
audit risk                                          审计风险 AeN:wOm  
audit sampling                                          审计抽样 nmE H/a  
audit sampling techniques                         审计抽样方法，审计抽样技术 kApDD[N  
audit strategies                                  审计策略 v$(Z}Hg  
audit summary                                         审计总结，审计小结 >TawJ"q-6R  
audit team                                         审计小组 {.o4U0+  
audit test                                    审计测试 C#1'kQO  
audit trail                                          审计轨迹 DW:\6k  
audit work                                        审计工作 vk(I7  
audit working paper                                 审计工作底稿 ^n Oh8L;  
audited financial statement                        审计会计报表，已审计财务报表 O*,O]Q  
Auditing Guidelines (the～)                      审计规范指南 \VW":+  
auditing standards                             审计准则 -~ 4kh]7%  
audit-oriented working paper                          (审计)业务类工作底稿 @KLX,1K  
authorisation                                     授权 j> dZ26 >N  
authorisation of transaction                       交易的授权 _+7P"B|\  
availability                                         可获得性 xCT2
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balance                                      余额；差额；平衡 &G\C[L  
balance sheet                                    资产负债表 -HuIz6  
bank                                                 银行 _,UYbD\[J}  
bank account                                    银行账户，银行户头 ~HT :BO$  
bank statement                                 银行对账单 'xaEG,P  
barter transaction                              易货交易，以物换物交易 !,5qAGi0  
basis of audit                                    审计依据 '}(Fj2P79  
basis of preparation                                (会计报表的)编制基础  w+5OI9  
book of account                               账目，账簿 hjk]?MC  
borrowing                                         借款，贷款，借债 yOb']
 
branch                                              分支，分支机构，分店 vMn$lT@  
brought forward                                (账户余额等的)承上年，承上期，承上页 )qFqf<:yc  
budget                                              预算 ;<E?NBV^  
building                                      建筑物；大楼 s*i,Ph  
business conditions                                  业务情况，经营情况 j>v8i bS(  
business licence                               (企业等的)营业执照 ~G6xk/+n-m  
business relation                                业务关系 |q\i, }  
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