[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 Q@%VJPLv.  
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审计词汇英汉对照 %^^2  
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ability to continue as a going concern               持续经营能力 K"eR6_k  
acceptability                                     可接受性，可接受程度 Eag->mw/~  
acceptable level of detection risk                     检查风险的可接受水平 n?@3R#4D3  
acceptance of engagement                       接受委托 al= Dy60|z  
accepting the engagement for the first time              首次接受委托 N::_JH?^=  
access to asset                                         对资产的接触 L':;Vv~-  
according to                                     根据，依据，依照 EiI3$y3;  
account balance                                账户余额 m\U@L+L  
account for                                       对……进行会计处理，核算；解释 ~FH''}3:3
 
accounting                                        会计，会计学 kJy<vb~   
accounting advisory serve                        会计咨询服务 X1 :|    
accounting firm                                 会计师事务所 MR%M[SK1  
accounting information                      会计信息，会计资料 8^p/?R^bu  
accounting period                             会计期间 ^Ot+,l)  
accounting policies                                   会计政策 Zi$a6  
accounting professional bodies                 会计职业组织，会计职业团体 ;z#D%#Ztq  
accounting records                                   会计记录 xBG&ZM4"^f  
accounting responsibility                           会计责任 JoKD6Q1D  
accounting service                             会计服务 Po&gr@e .V  
accounting standards                                会计准则 ckP&N:tC  
Accounting Standards for Business Enterprises       企业会计准则 m^U\l9LE  
accounting system                             会计系统 ]N-K`c]  
accounting treatment                                会计处理 u%5B_<90V  
accuracy                                    准确性，精确性 v;el= D  
additional audit procedures                      追加审计程序 P\iw[m7O  
addressee                                         收件人，收信人 Ha$|9li`  
Administration of State-owned Assets  (the～)     国有资产管理局 tNbCO+rZ  
administrative laws and regulations                 行政法规 ex $d~  
adverse impact                                 不利影响，负面影响 LGK0V!W  
adverse opinion                                反对意见 nfy"M),et  
advisory group                                  咨询组，顾问组 $k@reN9  
agency fee                                        代理费，代理费用 J\_tigd  
aggregate                                          总计，合计为…… ZNFn^iuQ  
alternation of document and record                 变造文件和记录 l+kI4B7--  
alternative audit procedures                      替代审计程序，备选审计程序 P_hwa1~d  
amend                                              修改，修订 h_?D%b~5
 
amortisation                                      摊销 + R])u5c'  
analytical capacity                             分析能力 /QHvwaW[  
analytical procedures                               分析性程序 A[X EbfDO  
annual financial statements                        年度会计报表，年度财务报表 e.\d7_T+  
appendix                                          附录，附表 4&K~EX"^T  
applicable                                         适用的 @s2z/h0H  
applicable laws and regulations                 适用的法规 yXc/Nl%  
application systems                                  应用系统 :b
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apply consistently                              一贯地执行，一贯地实施 Da_g3z  
appropriate                                       适当的，合适的； M<"&$qZ$R  
征用，挪用 dy,,x
 
appropriate authorization                          适当的授权 W)<us?5Ec5  
appropriateness of audit evidence                    审计证据的适当性 0Vh|UJ'&7  
approval                                    批准，核准 DB:Ia5|*i  
assertion                                    (会计报表上的)认定；确认 GpN tvo~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?b2"~A  
asset                                                 资产，财产 `P)a
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asset restructuring                             资产重组 #p*{p)]HiA  
assignment of duties                                 职责的划分 q<r{ps  
assistant                                     助理，助理人员 H~J#!3  
associated company                                 联属公司，联营公司 mcb0%  
association                                        联合，结合；协会，社团 pHni"iT  
assumption                                       假设，假定 CO0Nq/@  
at a given date                                         在某一特定时日 hn)mNb!  
attestation                                         鉴证，公证 bCdEItcD  
attestation service                             鉴证服务 GasIOPzK  
audit adjustment                                审计调整 |6"zIHvtc  
audit areas                                        审计领域 0#G&8*FMN  
audit conclusion                                审计结论 8D)*~C'85E  
audit effectiveness                             审计效果 KxGK`'E'r  
audit efficiency                                  审计效率 _&.CI6  
audit engagement letter                      审计业务约定书 j?g{*M  
audit evidence                                          审计证据 '2/48j X5  
audit fee                                    审计费 @wYuc
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audit files                                          审计档案 kE UfQLbn  
audit findings                                     审计中发现的事项 fJd!;ur)0  
audit implementation stage                        审计实施阶段 %z`bu
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audit mark                                        审计标识 HMS9_#[kE  
audit materiality                                 审计重要性 K S,X$)9  
audit method                                     审计方法 (lwkg8WC  
audit objective                                         审计目标，审计目的 O>Xyl4U  
audit of financial statements                      会计报表审计，财务报表审计 Ue^upx  
audit opinion                                     审计意见 '
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audit period                                      被审计期间，被审计年度 D/9&pRsO  
audit plan                                          审计计划 hCc_+/j|  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?X]7jH<iw;  
audit planning stage                                  审计计划阶段 U:#9!J?41  
audit procedure                                审计程序 @PU%BKe  
audit programme                               审计程序表，具体审计计划 p(v+j_ak  
audit report                                       审计报告 y_Bmd   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +g/y)]AP  
audit report with a qualified opinion                 有保留意见的审计报告 g
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audit report with an adverse opinion                否定意见的审计报告 Jf|J":S  
audit report with dual dates                      双重日期审计报告 o D*h@yL  
audit reporting stage                                 审计报告阶段 kRT T ~  
audit responsibility                                   审计责任 My5h;N@C  
audit results                                      审计结果 (Y)$+9  
audit risk                                          审计风险 qI) Yzc/  
audit sampling                                          审计抽样 v5;c}n  
audit sampling techniques                         审计抽样方法，审计抽样技术 &
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audit strategies                                  审计策略 hJkIFyQ{j  
audit summary                                         审计总结，审计小结 P,j)m\|  
audit team                                         审计小组 =eDVgOZ)  
audit test                                    审计测试 :jT1=PfL  
audit trail                                          审计轨迹 R3jhq3F\Y  
audit work                                        审计工作 =Mc*~[D/  
audit working paper                                 审计工作底稿 egYJ.ZzF0  
audited financial statement                        审计会计报表，已审计财务报表 W-<C
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Auditing Guidelines (the～)                      审计规范指南 *<i { Mb Q  
auditing standards                             审计准则 (m|p|rL  
audit-oriented working paper                          (审计)业务类工作底稿 4B d[r7  
authorisation                                     授权 ]pzf{8%  
authorisation of transaction                       交易的授权 "/S-+Ufn  
availability                                         可获得性 1Vp[' &  
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balance                                      余额；差额；平衡 H CZ#7Z  
balance sheet                                    资产负债表 TXv3@/>ZlG  
bank                                                 银行 O< v0{z09*  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 'Wn'BRXq3  
barter transaction                              易货交易，以物换物交易 ol^OvG:TQ  
basis of audit                                    审计依据 f2`[ skNj  
basis of preparation                                (会计报表的)编制基础 ?.LS_e_0  
book of account                               账目，账簿 x<>#G~-  
borrowing                                         借款，贷款，借债 VA&_dU]*  
branch                                              分支，分支机构，分店 N8@Fj!Zi  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,_!pUa l  
budget                                              预算 U,gg@!1GJo  
building                                      建筑物；大楼 5hr$tkkL  
business conditions                                  业务情况，经营情况 }G]6Rip3  
business licence                               (企业等的)营业执照 U6t>UE6k  
business relation                                业务关系 z {wJQZ9"  
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