[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 MYara;k  
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审计词汇英汉对照 Pz2Q]}(w  
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ability to continue as a going concern               持续经营能力 h~ _i::vg  
acceptability                                     可接受性，可接受程度 2&:z[d}~H  
acceptable level of detection risk                     检查风险的可接受水平 ?F[_5ls|]  
acceptance of engagement                       接受委托 [Fag\/Y+  
accepting the engagement for the first time              首次接受委托 Y9#dAI[Gce  
access to asset                                         对资产的接触 o!+'<IQ'  
according to                                     根据，依据，依照 4>L*7i  
account balance                                账户余额 BWYv.&=(  
account for                                       对……进行会计处理，核算；解释 wY\,b*x  
accounting                                        会计，会计学 {*hFG:u  
accounting advisory serve                        会计咨询服务 _ti^i\8~  
accounting firm                                 会计师事务所 }eZ\~2  
accounting information                      会计信息，会计资料 |;Jt* _  
accounting period                             会计期间 kkHK~(>G  
accounting policies                                   会计政策 hC<E4+5.,  
accounting professional bodies                 会计职业组织，会计职业团体 Z7y%  
accounting records                                   会计记录 =eW4?9Uq  
accounting responsibility                           会计责任 oaq,4
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accounting service                             会计服务 A~E S{Zkh  
accounting standards                                会计准则 -t<1A8%  
Accounting Standards for Business Enterprises       企业会计准则 "\;n t5L  
accounting system                             会计系统 ;DZj.|Sj+  
accounting treatment                                会计处理 p(GI0
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accuracy                                    准确性，精确性 w0$+v/  
additional audit procedures                      追加审计程序 ^5
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addressee                                         收件人，收信人 lAA6tlc#C  
Administration of State-owned Assets  (the～)     国有资产管理局 l> H'PP~  
administrative laws and regulations                 行政法规 7vPGb:y  
adverse impact                                 不利影响，负面影响 NF |[j=?  
adverse opinion                                反对意见 TK'y-5W   
advisory group                                  咨询组，顾问组 67T.qX2I$  
agency fee                                        代理费，代理费用 P;gd!Yl<-  
aggregate                                          总计，合计为…… a[zVC)N0  
alternation of document and record                 变造文件和记录 y[jp)&N`  
alternative audit procedures                      替代审计程序，备选审计程序 c1_Z
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amend                                              修改，修订 94 6r#`q  
amortisation                                      摊销 ea$. +  
analytical capacity                             分析能力 @ kv~2m  
analytical procedures                               分析性程序 /\Xe'&  
annual financial statements                        年度会计报表，年度财务报表 (?,jnnub  
appendix                                          附录，附表 xp3^,x;\X  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 G1zP^ogk  
application systems                                  应用系统 wS7Vo{#@\  
apply consistently                              一贯地执行，一贯地实施 Bmt8yR2  
appropriate                                       适当的，合适的； =$^}"}$  
征用，挪用 k:j?8o3  
appropriate authorization                          适当的授权 _RzoXn{1e  
appropriateness of audit evidence                    审计证据的适当性 vYLspZ;S  
approval                                    批准，核准 +B+c N[d  
assertion                                    (会计报表上的)认定；确认 ;cL+=!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l&W:t9o  
asset                                                 资产，财产 XD!}uDZ^  
asset restructuring                             资产重组 }NV<k
 
assignment of duties                                 职责的划分 !]mo.zDSW5  
assistant                                     助理，助理人员 IJPyCi)  
associated company                                 联属公司，联营公司 %t9Kc9u3p  
association                                        联合，结合；协会，社团 n2c(x\DA&  
assumption                                       假设，假定 <H< Aba9\  
at a given date                                         在某一特定时日 Z5wQhhH  
attestation                                         鉴证，公证 "=40%j0  
attestation service                             鉴证服务 Ei<+{P(t0  
audit adjustment                                审计调整 Z!' kN\z  
audit areas                                        审计领域 zC[LcC*+J  
audit conclusion                                审计结论  +
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audit effectiveness                             审计效果 %M^Q{` :5  
audit efficiency                                  审计效率 NX;{L#lQ  
audit engagement letter                      审计业务约定书 Q>w)b]d~c  
audit evidence                                          审计证据 p ~+sk1[.  
audit fee                                    审计费 4>Q] \\Lc  
audit files                                          审计档案 yVPFH~1@\  
audit findings                                     审计中发现的事项 q~AvxO  
audit implementation stage                        审计实施阶段 R*ex!u60M  
audit mark                                        审计标识 MScUrW!TA  
audit materiality                                 审计重要性 9/&1l FKJ  
audit method                                     审计方法 Y<@_d  
audit objective                                         审计目标，审计目的 8)
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audit of financial statements                      会计报表审计，财务报表审计 O7&OCo|b%>  
audit opinion                                     审计意见 f e^s`dsG  
audit period                                      被审计期间，被审计年度 Mj19;nc0I  
audit plan                                          审计计划 @JP6F[d  
audit planning                                    编制审计计划，制定审计计划，审计计划 mkBQTQGT  
audit planning stage                                  审计计划阶段 ~7\`qH  
audit procedure                                审计程序 )J[Ady^5  
audit programme                               审计程序表，具体审计计划 McdK!V  
audit report                                       审计报告 rg%m
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dj6L
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audit report with a qualified opinion                 有保留意见的审计报告 0
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audit report with an adverse opinion                否定意见的审计报告 J04R,B  
audit report with dual dates                      双重日期审计报告 geqx":gpx9  
audit reporting stage                                 审计报告阶段 e6T?2`5P  
audit responsibility                                   审计责任 zRau/1Y0  
audit results                                      审计结果 qX[C%  
audit risk                                          审计风险 73nmDZO|  
audit sampling                                          审计抽样 zFwO(  
audit sampling techniques                         审计抽样方法，审计抽样技术 N=8CVI  
audit strategies                                  审计策略 3VQmo\li  
audit summary                                         审计总结，审计小结 ]<fZW"W<q  
audit team                                         审计小组 pG/g  
audit test                                    审计测试 *9r 32]i;  
audit trail                                          审计轨迹 !E *IktAI  
audit work                                        审计工作 -fK_F6_\]  
audit working paper                                 审计工作底稿 ^M1O)   
audited financial statement                        审计会计报表，已审计财务报表 Mw;^`ZxT  
Auditing Guidelines (the～)                      审计规范指南 qNkX:| j  
auditing standards                             审计准则 ,fm{ krE  
audit-oriented working paper                          (审计)业务类工作底稿 w;Pe_m7\EO  
authorisation                                     授权 Q6[h;lzGV  
authorisation of transaction                       交易的授权 n2(\pQKm  
availability                                         可获得性 Zk gj_
 
B kw1Lm1C  
balance                                      余额；差额；平衡 !6s]p%{V  
balance sheet                                    资产负债表 kf)s3I/`(  
bank                                                 银行 rV I-Yb  
bank account                                    银行账户，银行户头 xz/G$7q7  
bank statement                                 银行对账单 (L<G=XC  
barter transaction                              易货交易，以物换物交易 -r{]9v2j  
basis of audit                                    审计依据 u,@x7a,z  
basis of preparation                                (会计报表的)编制基础 @y# u!}  
book of account                               账目，账簿 dSzq}w4xY  
borrowing                                         借款，贷款，借债 YdAC<,e&A  
branch                                              分支，分支机构，分店 [rhK2fr:i  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lb2/ Te*  
budget                                              预算 UW BR5  
building                                      建筑物；大楼 DJNM=v  
business conditions                                  业务情况，经营情况 xSjs+Y;Mu  
business licence                               (企业等的)营业执照 j 2Jew  
business relation                                业务关系 JG'&anbm  
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