[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 Z4b||  
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审计词汇英汉对照 p>w]rE:}  
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ability to continue as a going concern               持续经营能力 .B2]xfo"`  
acceptability                                     可接受性，可接受程度 g4p  
acceptable level of detection risk                     检查风险的可接受水平 n2B){~vE  
acceptance of engagement                       接受委托 o\b-_E5"?  
accepting the engagement for the first time              首次接受委托 4 <dcB @v  
access to asset                                         对资产的接触 "Jq8?FoT  
according to                                     根据，依据，依照 O^Q7b7}y  
account balance                                账户余额 hj%ye~|~  
account for                                       对……进行会计处理，核算；解释 Pz*_)N}j >  
accounting                                        会计，会计学 s$ENFp7P  
accounting advisory serve                        会计咨询服务 !>
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accounting firm                                 会计师事务所  D,v U  
accounting information                      会计信息，会计资料 bNs4 5hDP  
accounting period                             会计期间 '7^M{y/dU  
accounting policies                                   会计政策 soA|wk\A  
accounting professional bodies                 会计职业组织，会计职业团体 nAIo{ F  
accounting records                                   会计记录 ~}EMk3  
accounting responsibility                           会计责任 x+8_4>,>Y7  
accounting service                             会计服务 yZr M.%V  
accounting standards                                会计准则 9I27TKy  
Accounting Standards for Business Enterprises       企业会计准则 >@xrs
 
accounting system                             会计系统 g[RI.&?  
accounting treatment                                会计处理 R0ID2:i]F  
accuracy                                    准确性，精确性 Z;Ez"t&U  
additional audit procedures                      追加审计程序 !* Ti}oIo&  
addressee                                         收件人，收信人 zi R5:d3   
Administration of State-owned Assets  (the～)     国有资产管理局 x+ncc_2n&D  
administrative laws and regulations                 行政法规 fZ04!R  
adverse impact                                 不利影响，负面影响 J%09^5:-z  
adverse opinion                                反对意见 LEMfG~Czq  
advisory group                                  咨询组，顾问组 >(uZtYM\j  
agency fee                                        代理费，代理费用 3$.deYa$R  
aggregate                                          总计，合计为…… ~(!XY/0e  
alternation of document and record                 变造文件和记录 u0
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alternative audit procedures                      替代审计程序，备选审计程序 j`^$#  
amend                                              修改，修订 eAv4FA4g  
amortisation                                      摊销 MYJg8 '[j  
analytical capacity                             分析能力 'o|30LzYgQ  
analytical procedures                               分析性程序 F<>!kK/c  
annual financial statements                        年度会计报表，年度财务报表 *f&EoUk}F  
appendix                                          附录，附表 B`*ZsS=R-  
applicable                                         适用的  ]#7zk9  
applicable laws and regulations                 适用的法规 w
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application systems                                  应用系统 (?_S6HE  
apply consistently                              一贯地执行，一贯地实施 /|#&px)G  
appropriate                                       适当的，合适的； { eCC$&"  
征用，挪用 mxb(<9O  
appropriate authorization                          适当的授权 3_~cMlr3T.  
appropriateness of audit evidence                    审计证据的适当性 il|1a8M2~  
approval                                    批准，核准 ~gB>) ]  
assertion                                    (会计报表上的)认定；确认 }ci# >  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HGm 3+,  
asset                                                 资产，财产 "Rn3lj0  
asset restructuring                             资产重组 %K(<$!  
assignment of duties                                 职责的划分 nKW*Y}VO  
assistant                                     助理，助理人员 GKN%Tv:D_  
associated company                                 联属公司，联营公司 Wu4Lxv]B4  
association                                        联合，结合；协会，社团 Q+4Xs.#  
assumption                                       假设，假定 T]2q?;N  
at a given date                                         在某一特定时日 :ba5iMa  
attestation                                         鉴证，公证 *OuStr \o  
attestation service                             鉴证服务 V&-~x^JK  
audit adjustment                                审计调整 /pF`8
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audit areas                                        审计领域 D8 hr?:I9  
audit conclusion                                审计结论 O
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audit effectiveness                             审计效果 sB;@>NY  
audit efficiency                                  审计效率 CPNL 94x  
audit engagement letter                      审计业务约定书 KII
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audit evidence                                          审计证据 N[kwO1  
audit fee                                    审计费 | WvUq  
audit files                                          审计档案 h;6lK$!c  
audit findings                                     审计中发现的事项 k0T?-iM  
audit implementation stage                        审计实施阶段 _YcA+3ZL  
audit mark                                        审计标识 @|Rrf*J?%  
audit materiality                                 审计重要性 MEwo} =B  
audit method                                     审计方法 |SyMngIY  
audit objective                                         审计目标，审计目的 JV;OGh>  
audit of financial statements                      会计报表审计，财务报表审计 um9_ru~  
audit opinion                                     审计意见 @}u9Rn*d;  
audit period                                      被审计期间，被审计年度 **}h&k&%2  
audit plan                                          审计计划 6/rFHY2q  
audit planning                                    编制审计计划，制定审计计划，审计计划 e^.Fa59  
audit planning stage                                  审计计划阶段 =i~}84>  
audit procedure                                审计程序 y@\V+  
audit programme                               审计程序表，具体审计计划 27;ci:5  
audit report                                       审计报告 aH^RoG}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )_U<7"~0l  
audit report with a qualified opinion                 有保留意见的审计报告 cReB~wk  
audit report with an adverse opinion                否定意见的审计报告 ANgw"&&>(  
audit report with dual dates                      双重日期审计报告 i& VsW7  
audit reporting stage                                 审计报告阶段 DZi!aJ  
audit responsibility                                   审计责任  trAkcYd  
audit results                                      审计结果 s8}@=]aA  
audit risk                                          审计风险 F7Zwh5W  
audit sampling                                          审计抽样 ? M[ A7?  
audit sampling techniques                         审计抽样方法，审计抽样技术 = jN*P?  
audit strategies                                  审计策略 mauI42  
audit summary                                         审计总结，审计小结 Q=]w !I\  
audit team                                         审计小组 )E~79!  
audit test                                    审计测试 L'F <ev  
audit trail                                          审计轨迹 XGl+S  
audit work                                        审计工作 z<yU-m2h
 
audit working paper                                 审计工作底稿 7}X[ 4("bB  
audited financial statement                        审计会计报表，已审计财务报表 i9/aAH
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Auditing Guidelines (the～)                      审计规范指南 WL'P)lI5  
auditing standards                             审计准则 {7)st
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audit-oriented working paper                          (审计)业务类工作底稿 M@5?ZZ4L  
authorisation                                     授权 ';<
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authorisation of transaction                       交易的授权 7AObC4 g  
availability                                         可获得性 zzxGAVu  
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balance                                      余额；差额；平衡 e
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balance sheet                                    资产负债表 ;aw=MV  
bank                                                 银行 Y./2Ely  
bank account                                    银行账户，银行户头 -]QD|w3dp  
bank statement                                 银行对账单 bFW=ylF9  
barter transaction                              易货交易，以物换物交易 .FLy;_f+  
basis of audit                                    审计依据 sQ fFu  
basis of preparation                                (会计报表的)编制基础 /Z$&pqs!  
book of account                               账目，账簿 t2lS ~l)  
borrowing                                         借款，贷款，借债 NgY=&W,  
branch                                              分支，分支机构，分店 3? HhG  
brought forward                                (账户余额等的)承上年，承上期，承上页 q}]XYys  
budget                                              预算 9^j &VmF  
building                                      建筑物；大楼 #W|'1 OX4  
business conditions                                  业务情况，经营情况 .,OVzW  
business licence                               (企业等的)营业执照 ndkti5L,   
business relation                                业务关系 RRI"d~~F6  
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