[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 5Tluxt71  
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审计词汇英汉对照 id@!kSR  
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ability to continue as a going concern               持续经营能力 U|6ME%xm  
acceptability                                     可接受性，可接受程度 g4!zH};n  
acceptable level of detection risk                     检查风险的可接受水平 `%p}.X  
acceptance of engagement                       接受委托 OaRtGJnR  
accepting the engagement for the first time              首次接受委托 5:E7nqsNhq  
access to asset                                         对资产的接触 AJ`b-$Q  
according to                                     根据，依据，依照 Teu4;  
account balance                                账户余额 ~Y@(  
account for                                       对……进行会计处理，核算；解释 5c($3Pno=  
accounting                                        会计，会计学 u&?J+  
accounting advisory serve                        会计咨询服务 zz 7m\  
accounting firm                                 会计师事务所 r<cyxR ~  
accounting information                      会计信息，会计资料 ZdeRLX  
accounting period                             会计期间 +"6_rbeuO  
accounting policies                                   会计政策 .5|AX6p+^  
accounting professional bodies                 会计职业组织，会计职业团体 kc^Q?-?  
accounting records                                   会计记录 *,{. oO9#  
accounting responsibility                           会计责任 RxU6.5N  
accounting service                             会计服务 B5*{85p(u  
accounting standards                                会计准则 E 9HA8  
Accounting Standards for Business Enterprises       企业会计准则 ~{iBm"4  
accounting system                             会计系统 ,.uu/qV}w  
accounting treatment                                会计处理 nzE4P3 C+  
accuracy                                    准确性，精确性 Y>geP+-  
additional audit procedures                      追加审计程序 eG9 t n{  
addressee                                         收件人，收信人 Q]
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Administration of State-owned Assets  (the～)     国有资产管理局 %/b?T]{  
administrative laws and regulations                 行政法规 >t7xa]G  
adverse impact                                 不利影响，负面影响 v>YdPQky  
adverse opinion                                反对意见 g*F?  
advisory group                                  咨询组，顾问组 R8P7JY[h  
agency fee                                        代理费，代理费用 Gp'rN}i^  
aggregate                                          总计，合计为…… ~Tq `c  
alternation of document and record                 变造文件和记录 |`_qmk[:R  
alternative audit procedures                      替代审计程序，备选审计程序 YpoO

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amend                                              修改，修订 ]]`hnzJX  
amortisation                                      摊销 KhAj`vOzK  
analytical capacity                             分析能力 xK9"t;!C&  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 4\4onCzuT  
appendix                                          附录，附表 ^;@q^b)ZP  
applicable                                         适用的 oh:q:St  
applicable laws and regulations                 适用的法规 /9NQ u  
application systems                                  应用系统 7tMV*{+Z  
apply consistently                              一贯地执行，一贯地实施 x$d3f sEE  
appropriate                                       适当的，合适的； I=6\z^:  
征用，挪用 f@l$52f3D  
appropriate authorization                          适当的授权 f
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appropriateness of audit evidence                    审计证据的适当性 Rnt&<|8G  
approval                                    批准，核准 rlk0t159  
assertion                                    (会计报表上的)认定；确认 )(~4fA5j)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /"+YE&>\  
asset                                                 资产，财产 u@5vK
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asset restructuring                             资产重组 _*h,,Q  
assignment of duties                                 职责的划分 34k<7X`I  
assistant                                     助理，助理人员 $'*@g1vY  
associated company                                 联属公司，联营公司 B =@BYqiY  
association                                        联合，结合；协会，社团 zJWBov
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assumption                                       假设，假定 1OK,r`   
at a given date                                         在某一特定时日 Y,?s-AB  
attestation                                         鉴证，公证 kmPK |R  
attestation service                             鉴证服务 $,4;_4t  
audit adjustment                                审计调整 0"7xCx  
audit areas                                        审计领域 p0~=
 
audit conclusion                                审计结论 NH$%g\GPs  
audit effectiveness                             审计效果 'uS!rKkQlu  
audit efficiency                                  审计效率 tp<uN~rTgh  
audit engagement letter                      审计业务约定书 $7eO33Bm  
audit evidence                                          审计证据 Q*}#?g  
audit fee                                    审计费 (iM"ug2  
audit files                                          审计档案 WL$Ee=  
audit findings                                     审计中发现的事项 RB.&,1  
audit implementation stage                        审计实施阶段 pV{MW#e  
audit mark                                        审计标识 Ex9%i9H  
audit materiality                                 审计重要性 ,o7aIg&_H  
audit method                                     审计方法 4zs1BiMG  
audit objective                                         审计目标，审计目的 j@1cllJkh  
audit of financial statements                      会计报表审计，财务报表审计 ^IGutZov  
audit opinion                                     审计意见 6*cG>I.Z  
audit period                                      被审计期间，被审计年度 n_\VG[f  
audit plan                                          审计计划 rq?:I:0  
audit planning                                    编制审计计划，制定审计计划，审计计划 *t J+!1  
audit planning stage                                  审计计划阶段 P3V=DOG"  
audit procedure                                审计程序 Q3> 3!FAO  
audit programme                               审计程序表，具体审计计划 [` ~YP
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audit report                                       审计报告 rStfluPL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BoZ])Y6=  
audit report with a qualified opinion                 有保留意见的审计报告 bg;NBoZd  
audit report with an adverse opinion                否定意见的审计报告 . [DCL  
audit report with dual dates                      双重日期审计报告 yE[ -@3v  
audit reporting stage                                 审计报告阶段 hNs97 0i  
audit responsibility                                   审计责任 =xcA4"k  
audit results                                      审计结果 JF!?i6V  
audit risk                                          审计风险 H~E(~fl  
audit sampling                                          审计抽样 x'kw
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audit sampling techniques                         审计抽样方法，审计抽样技术 ufAp7m@ud  
audit strategies                                  审计策略 >ch{u{i6  
audit summary                                         审计总结，审计小结 $s<,xY 9  
audit team                                         审计小组 D|m6gP;P  
audit test                                    审计测试 LW6&^S?4{  
audit trail                                          审计轨迹 KD?~ hpg  
audit work                                        审计工作 T)wc{C9w  
audit working paper                                 审计工作底稿 XzI c<81Z  
audited financial statement                        审计会计报表，已审计财务报表 0jCYOl  
Auditing Guidelines (the～)                      审计规范指南 WF\ hXO  
auditing standards                             审计准则 TJFxo? gC"  
audit-oriented working paper                          (审计)业务类工作底稿 Y,EReamp  
authorisation                                     授权 ._
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authorisation of transaction                       交易的授权 3|zqEGT*  
availability                                         可获得性 j~,7JJ (y  
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balance                                      余额；差额；平衡 IPm SkK  
balance sheet                                    资产负债表 fD+'{ivN4  
bank                                                 银行 $G/h-6+8  
bank account                                    银行账户，银行户头 <![tn#_  
bank statement                                 银行对账单 YVt#( jl  
barter transaction                              易货交易，以物换物交易 9Axk-c  
basis of audit                                    审计依据 pFi.
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basis of preparation                                (会计报表的)编制基础 @w&VI6  
book of account                               账目，账簿 OJ8ac6cJ  
borrowing                                         借款，贷款，借债 D>M a3g  
branch                                              分支，分支机构，分店 #- $?2?2  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^|y6o
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budget                                              预算 }M?\BH&  
building                                      建筑物；大楼 *O-1zIlp  
business conditions                                  业务情况，经营情况 ?95^&4Oh0  
business licence                               (企业等的)营业执照 S|! )_RL  
business relation                                业务关系 H&jK|]UXoO  
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