[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 T*z]<0E]  
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审计词汇英汉对照 BG>Y[u\N  
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ability to continue as a going concern               持续经营能力 D*XrK0#Z`  
acceptability                                     可接受性，可接受程度 CVj^{||eF  
acceptable level of detection risk                     检查风险的可接受水平 T
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acceptance of engagement                       接受委托 {ZJO5*  
accepting the engagement for the first time              首次接受委托 vl"w,@V7  
access to asset                                         对资产的接触 t&r.Kf9Z\  
according to                                     根据，依据，依照 p=8Qv  
account balance                                账户余额 'solCAy  
account for                                       对……进行会计处理，核算；解释 9mF'  
accounting                                        会计，会计学 (!~cOx   
accounting advisory serve                        会计咨询服务 w+M
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accounting firm                                 会计师事务所 `zd,^.i5~  
accounting information                      会计信息，会计资料 |.<_$[v[x  
accounting period                             会计期间 8Sbz)X  
accounting policies                                   会计政策 kB7v c>@1  
accounting professional bodies                 会计职业组织，会计职业团体 D31X {dJ  
accounting records                                   会计记录 -9Q(3$}  
accounting responsibility                           会计责任 A~zn;  
accounting service                             会计服务 Y"Cf84E  
accounting standards                                会计准则 %pC<T*f  
Accounting Standards for Business Enterprises       企业会计准则 #EzBB*kP  
accounting system                             会计系统 s\*L5{kiSl  
accounting treatment                                会计处理 i_Kwxn$  
accuracy                                    准确性，精确性 zp: dArh0  
additional audit procedures                      追加审计程序 o3J#hQrl  
addressee                                         收件人，收信人 :6n#y-9^1  
Administration of State-owned Assets  (the～)     国有资产管理局 3]
Z1kB  
administrative laws and regulations                 行政法规 YEL0h0gn  
adverse impact                                 不利影响，负面影响 nL@'??I1  
adverse opinion                                反对意见 ^7gGtz2  
advisory group                                  咨询组，顾问组 5cSiV7#Y:  
agency fee                                        代理费，代理费用 aukcO;oG<  
aggregate                                          总计，合计为…… u[>"_!T  
alternation of document and record                 变造文件和记录 <r%K i`u(p  
alternative audit procedures                      替代审计程序，备选审计程序 ( }-*irSsj  
amend                                              修改，修订 &Mh.PzO=b  
amortisation                                      摊销 &D,Iwq  
analytical capacity                             分析能力 2qMiX|Y  
analytical procedures                               分析性程序 7v: X AU  
annual financial statements                        年度会计报表，年度财务报表 c[dSO(=  
appendix                                          附录，附表 :4ryi&Y  
applicable                                         适用的 |z
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applicable laws and regulations                 适用的法规 L2}\Ah"[  
application systems                                  应用系统 q<3 nAE$?=  
apply consistently                              一贯地执行，一贯地实施 P/%7kD@5;  
appropriate                                       适当的，合适的； i8iT}^  
征用，挪用 {)YbksrJ{  
appropriate authorization                          适当的授权 ^T=9j.e'ja  
appropriateness of audit evidence                    审计证据的适当性 q_ MN  
approval                                    批准，核准 K-qWT7<  
assertion                                    (会计报表上的)认定；确认 i:lc]B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :F(4&e=w  
asset                                                 资产，财产 ZmA}i`  
asset restructuring                             资产重组 umYsO.8  
assignment of duties                                 职责的划分 727#7Bo  
assistant                                     助理，助理人员 
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associated company                                 联属公司，联营公司 i7x&[b  
association                                        联合，结合；协会，社团 byHc0ktI\  
assumption                                       假设，假定 ,
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at a given date                                         在某一特定时日 Z8v\>@?5R  
attestation                                         鉴证，公证 g~lv/.CnA+  
attestation service                             鉴证服务 V!}I$JiJ  
audit adjustment                                审计调整 Kb~nC6yJc  
audit areas                                        审计领域 l6M?[  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 7)?C+=,0  
audit efficiency                                  审计效率 {X !vb  
audit engagement letter                      审计业务约定书 'L/)9.29  
audit evidence                                          审计证据 7 N}@zPAZ  
audit fee                                    审计费 [2:d@=%.  
audit files                                          审计档案 ($di]lbsT  
audit findings                                     审计中发现的事项 lhUGo =  
audit implementation stage                        审计实施阶段 QiCia#_  
audit mark                                        审计标识 ]_KWN$pd  
audit materiality                                 审计重要性 ;jPsS^X  
audit method                                     审计方法 U[]yN.J  
audit objective                                         审计目标，审计目的 92TuuN#{  
audit of financial statements                      会计报表审计，财务报表审计 K\xz|Gq  
audit opinion                                     审计意见 cVi_#9u"  
audit period                                      被审计期间，被审计年度 ,NO[Piok  
audit plan                                          审计计划 "4b{YWv  
audit planning                                    编制审计计划，制定审计计划，审计计划 0h-NT\m  
audit planning stage                                  审计计划阶段 ,Ag{-&  
audit procedure                                审计程序 %bcf%7  
audit programme                               审计程序表，具体审计计划 oj8r*  
audit report                                       审计报告 " ityx?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y3~Uz#`SU  
audit report with a qualified opinion                 有保留意见的审计报告 Np\
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audit report with an adverse opinion                否定意见的审计报告 ;>,B(Xz4i  
audit report with dual dates                      双重日期审计报告 +17!v_4^  
audit reporting stage                                 审计报告阶段 3.Fko<D4jD  
audit responsibility                                   审计责任 F|%PiC,,qO  
audit results                                      审计结果 <bcf"0A  
audit risk                                          审计风险 La j/~Ru6  
audit sampling                                          审计抽样 pH~\~  
audit sampling techniques                         审计抽样方法，审计抽样技术 `zoHgn7B9q  
audit strategies                                  审计策略 fh#:j[R
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audit summary                                         审计总结，审计小结 T;u
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audit team                                         审计小组 T{prCM  
audit test                                    审计测试 Y3@+aA  
audit trail                                          审计轨迹 >~g-  
audit work                                        审计工作 r] /Ej!|  
audit working paper                                 审计工作底稿 CvIuH=,  
audited financial statement                        审计会计报表，已审计财务报表 ("`"?G  
Auditing Guidelines (the～)                      审计规范指南 5;`Ot2  
auditing standards                             审计准则 N
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audit-oriented working paper                          (审计)业务类工作底稿 Y[*.^l._  
authorisation                                     授权 _'p/8K5)=  
authorisation of transaction                       交易的授权 /#9 P0@Y  
availability                                         可获得性 g0
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balance                                      余额；差额；平衡 }$)~HmZw  
balance sheet                                    资产负债表 J;sQvPHV8  
bank                                                 银行 (N/u@M  
bank account                                    银行账户，银行户头 S @[]znH  
bank statement                                 银行对账单 x (?Rm
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barter transaction                              易货交易，以物换物交易 $uLTYu  
basis of audit                                    审计依据 <*vR _?!  
basis of preparation                                (会计报表的)编制基础 bI.hG32  
book of account                               账目，账簿 :1d;jx>  
borrowing                                         借款，贷款，借债 \p:)Cdn  
branch                                              分支，分支机构，分店 taDe^Istj  
brought forward                                (账户余额等的)承上年，承上期，承上页 =2q#- ,t  
budget                                              预算 B9l~Y/3|  
building                                      建筑物；大楼 SY95s  
business conditions                                  业务情况，经营情况 2UQF:R?LQ  
business licence                               (企业等的)营业执照 Le83[E*i  
business relation                                业务关系 we}xGb.u  
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