[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 Z]DZ:dF  
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审计词汇英汉对照 ^;s/4   
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ability to continue as a going concern               持续经营能力 y!x[N!a  
acceptability                                     可接受性，可接受程度 J[Mj8ee#  
acceptable level of detection risk                     检查风险的可接受水平 oO3^9?Z  
acceptance of engagement                       接受委托 q&9]4j  
accepting the engagement for the first time              首次接受委托 1c]{rO=taN  
access to asset                                         对资产的接触 i!UT =  
according to                                     根据，依据，依照 (b[=~N
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account balance                                账户余额 \P":V  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 }m^^6h  
accounting advisory serve                        会计咨询服务 /!t:MK;  
accounting firm                                 会计师事务所 v_U/0 0
  
accounting information                      会计信息，会计资料 - uO(qUa#  
accounting period                             会计期间 o(?9vU  
accounting policies                                   会计政策 [) >Yp-n  
accounting professional bodies                 会计职业组织，会计职业团体 q&?hwX Z7  
accounting records                                   会计记录 T@P~A)>yo  
accounting responsibility                           会计责任 -Q<OSa='  
accounting service                             会计服务 os;94yd)  
accounting standards                                会计准则 kxEq_FX  
Accounting Standards for Business Enterprises       企业会计准则 keD?#yY  
accounting system                             会计系统 V"K.s2U^  
accounting treatment                                会计处理 %WR"qd&HSh  
accuracy                                    准确性，精确性 F,VWi$Po\N  
additional audit procedures                      追加审计程序 *Od?>z  
addressee                                         收件人，收信人 tQT<1Q02i  
Administration of State-owned Assets  (the～)     国有资产管理局 9$9aBW  
administrative laws and regulations                 行政法规 e2V;6N  
adverse impact                                 不利影响，负面影响 bk=;=K  
adverse opinion                                反对意见 kxyOe[7 S  
advisory group                                  咨询组，顾问组 jz; {,F  
agency fee                                        代理费，代理费用 ac@\\2srV  
aggregate                                          总计，合计为…… S[y_Ewzq  
alternation of document and record                 变造文件和记录 nwfu@h0G  
alternative audit procedures                      替代审计程序，备选审计程序 r
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amend                                              修改，修订 3"my!}03  
amortisation                                      摊销 k^;/@:  
analytical capacity                             分析能力 u^]Gc p  
analytical procedures                               分析性程序 +T*??OW@  
annual financial statements                        年度会计报表，年度财务报表 N:p P@o  
appendix                                          附录，附表 GJE+sqMX1  
applicable                                         适用的 FGc#_4SiL  
applicable laws and regulations                 适用的法规 p^w)@^
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application systems                                  应用系统 QALr   
apply consistently                              一贯地执行，一贯地实施 ~Hg*vCd ?  
appropriate                                       适当的，合适的； :wRfk*Ly  
征用，挪用 !U2<\!_  
appropriate authorization                          适当的授权 %1GKN|7  
appropriateness of audit evidence                    审计证据的适当性 [K4k7$  
approval                                    批准，核准 wfu`(4  
assertion                                    (会计报表上的)认定；确认 O#J7GbrHO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tp!eF"v=  
asset                                                 资产，财产 (NfB+Ue}  
asset restructuring                             资产重组 iDgc$'%?  
assignment of duties                                 职责的划分 W:wSM*  
assistant                                     助理，助理人员 0%HAa|L,,  
associated company                                 联属公司，联营公司 ${ DSH  
association                                        联合，结合；协会，社团 ~@<o-|#  
assumption                                       假设，假定 8~.8"gQ
 
at a given date                                         在某一特定时日 >bhF{*t#;y  
attestation                                         鉴证，公证 fh1-]$z`~  
attestation service                             鉴证服务 gwB0/$!4"  
audit adjustment                                审计调整 -cn`D2RP  
audit areas                                        审计领域 9X#]Lg?b  
audit conclusion                                审计结论 ~K|ha26W  
audit effectiveness                             审计效果 (+zU!9}I1  
audit efficiency                                  审计效率 u9c^YCBM  
audit engagement letter                      审计业务约定书 i~<.@&vt  
audit evidence                                          审计证据 #1}%=nAsi  
audit fee                                    审计费 Iv9U4  
audit files                                          审计档案  =mcQe^M  
audit findings                                     审计中发现的事项 qn{9vr  
audit implementation stage                        审计实施阶段 SjA'<ZX>TM  
audit mark                                        审计标识 UF89gG4  
audit materiality                                 审计重要性 }LEasj  
audit method                                     审计方法 |?f~T"|>  
audit objective                                         审计目标，审计目的 ^K~=2^sh  
audit of financial statements                      会计报表审计，财务报表审计 LKZ<\% X  
audit opinion                                     审计意见 s6;ZaU  
audit period                                      被审计期间，被审计年度 5O
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audit plan                                          审计计划 _|MK0'+f  
audit planning                                    编制审计计划，制定审计计划，审计计划 [;D1O;c'W.  
audit planning stage                                  审计计划阶段 (otD4VR_  
audit procedure                                审计程序 .]<iRf[\[  
audit programme                               审计程序表，具体审计计划 Gw6!cp|/  
audit report                                       审计报告 r`+G9sj3U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^foCcO  
audit report with a qualified opinion                 有保留意见的审计报告 9&B#@cw  
audit report with an adverse opinion                否定意见的审计报告 hS%oQ)zvE  
audit report with dual dates                      双重日期审计报告 g*4^HbVxt  
audit reporting stage                                 审计报告阶段 2Mw`  
audit responsibility                                   审计责任 Z%I ' sWOd  
audit results                                      审计结果 4Uwcc):f  
audit risk                                          审计风险 zY4y]k8D*  
audit sampling                                          审计抽样 &f)pU>Di  
audit sampling techniques                         审计抽样方法，审计抽样技术 k#V\O2lb  
audit strategies                                  审计策略 Ck/w:i@>?  
audit summary                                         审计总结，审计小结 ?AI`,*^  
audit team                                         审计小组 s!F8<:FRJD  
audit test                                    审计测试 Eh9{n,5-  
audit trail                                          审计轨迹 *
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audit work                                        审计工作 v806f 8  
audit working paper                                 审计工作底稿 2G:KaQ)  
audited financial statement                        审计会计报表，已审计财务报表 nx{X^oc8e  
Auditing Guidelines (the～)                      审计规范指南 YXU2UIY<~  
auditing standards                             审计准则 AuBBSk8($  
audit-oriented working paper                          (审计)业务类工作底稿 (ze
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authorisation                                     授权 5GJa+St
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authorisation of transaction                       交易的授权 ?xQm_ 91X^  
availability                                         可获得性 tjne[p  
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balance                                      余额；差额；平衡 J/Ch /Sa  
balance sheet                                    资产负债表 \x8'K  
bank                                                 银行 N{Pa&/V  
bank account                                    银行账户，银行户头 y;.5AvfD  
bank statement                                 银行对账单 uCWBM  
barter transaction                              易货交易，以物换物交易 >ca`0gu  
basis of audit                                    审计依据  [cfXcl  
basis of preparation                                (会计报表的)编制基础 m'ZxmsFo  
book of account                               账目，账簿 m^tf=O<  
borrowing                                         借款，贷款，借债 #Qu|9Q[QH  
branch                                              分支，分支机构，分店 /( }YjeS  
brought forward                                (账户余额等的)承上年，承上期，承上页 2jP(D%n  
budget                                              预算 O;(
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building                                      建筑物；大楼 pWoeF=+y]W  
business conditions                                  业务情况，经营情况 @]V_%,  
business licence                               (企业等的)营业执照 {Sc *AE&Y  
business relation                                业务关系 Vg"vC  
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