[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 x)5v8kgf  
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审计词汇英汉对照 I]
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ability to continue as a going concern               持续经营能力 Zi)8KO[/0  
acceptability                                     可接受性，可接受程度 m(P)oqwM  
acceptable level of detection risk                     检查风险的可接受水平 v[ '5X  
acceptance of engagement                       接受委托 C^tC} n1D(  
accepting the engagement for the first time              首次接受委托 8hp]+k_y  
access to asset                                         对资产的接触 wQ^a2$Z  
according to                                     根据，依据，依照 `:4cb$  
account balance                                账户余额 :wAB"TCt0  
account for                                       对……进行会计处理，核算；解释 qm8
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accounting                                        会计，会计学 ~.PYS!" +  
accounting advisory serve                        会计咨询服务 Q1[s{,  
accounting firm                                 会计师事务所 [{*#cr f  
accounting information                      会计信息，会计资料 !m2k0|9  
accounting period                             会计期间 zl?N1>KS  
accounting policies                                   会计政策 ~MOCr  
accounting professional bodies                 会计职业组织，会计职业团体 r&DK> H  
accounting records                                   会计记录 \&90$>h  
accounting responsibility                           会计责任 M8}M*\2  
accounting service                             会计服务 7mNskb|  
accounting standards                                会计准则 w(-n1oSo  
Accounting Standards for Business Enterprises       企业会计准则 dp+Y?ufr  
accounting system                             会计系统 d`/{0:F  
accounting treatment                                会计处理 XQ+hTtP  
accuracy                                    准确性，精确性 d:''qgz`  
additional audit procedures                      追加审计程序 eX@q'Zi  
addressee                                         收件人，收信人 2ZeL  
Administration of State-owned Assets  (the～)     国有资产管理局 N~d]}J8}gx  
administrative laws and regulations                 行政法规 t |hmEHUk  
adverse impact                                 不利影响，负面影响 7d5x4^EYE  
adverse opinion                                反对意见 9=f'sqIPV  
advisory group                                  咨询组，顾问组 ZZ5yu* &  
agency fee                                        代理费，代理费用 }D O#{@af  
aggregate                                          总计，合计为…… XN;eehB?aE  
alternation of document and record                 变造文件和记录 s_TM!LRUcw  
alternative audit procedures                      替代审计程序，备选审计程序 ~s_$a8  
amend                                              修改，修订 )frtvN7  
amortisation                                      摊销 Fu/CX4R_|  
analytical capacity                             分析能力 <-pbLL9  
analytical procedures                               分析性程序 '5--eYG  
annual financial statements                        年度会计报表，年度财务报表 !%@{S8IP.v  
appendix                                          附录，附表 jG CW^#GE  
applicable                                         适用的 \zwb>^  
applicable laws and regulations                 适用的法规 QPEv@laM  
application systems                                  应用系统 enj2xye%Y  
apply consistently                              一贯地执行，一贯地实施 JGe;$5|q8  
appropriate                                       适当的，合适的； |T%/d#b~  
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appropriate authorization                          适当的授权 ![V- e  
appropriateness of audit evidence                    审计证据的适当性 OUPpz_y  
approval                                    批准，核准 aRmS{X3  
assertion                                    (会计报表上的)认定；确认 8Bvjj|~ (@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n6}1{\  
asset                                                 资产，财产 E \
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asset restructuring                             资产重组 9[*kpMC  
assignment of duties                                 职责的划分 .YkKIei  
assistant                                     助理，助理人员 ;
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associated company                                 联属公司，联营公司 =`U[{3A_  
association                                        联合，结合；协会，社团 /MC\!,K  
assumption                                       假设，假定  +!(hd  
at a given date                                         在某一特定时日 7d*<'k]{,  
attestation                                         鉴证，公证 o6R(BMwGa  
attestation service                             鉴证服务 :jPAA`,  
audit adjustment                                审计调整 :EjIV]e  
audit areas                                        审计领域 C&T3vM  
audit conclusion                                审计结论 4C:YEX~  
audit effectiveness                             审计效果 mx yT==E  
audit efficiency                                  审计效率 Mx }(w\\T  
audit engagement letter                      审计业务约定书 QQ9Q[c  
audit evidence                                          审计证据 +l9avy+P(  
audit fee                                    审计费 u$"5SGI6  
audit files                                          审计档案 ".u?-xcbJ  
audit findings                                     审计中发现的事项 b/EvcN8 }  
audit implementation stage                        审计实施阶段 (2(hl--'n  
audit mark                                        审计标识 '9)@U+yfQ  
audit materiality                                 审计重要性 L!Ro`6|7;  
audit method                                     审计方法 d<Di;5  
audit objective                                         审计目标，审计目的 PD?H5W3@  
audit of financial statements                      会计报表审计，财务报表审计 k#.co~kS  
audit opinion                                     审计意见 ZS-9|EA<  
audit period                                      被审计期间，被审计年度 SZPu"O\  
audit plan                                          审计计划 o\#C] pp  
audit planning                                    编制审计计划，制定审计计划，审计计划 cg~FW2Q  
audit planning stage                                  审计计划阶段 /dqKFxB1  
audit procedure                                审计程序 jd{J3s '%  
audit programme                               审计程序表，具体审计计划 m8?(.BJ%  
audit report                                       审计报告 K^S#?T|[9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Fmu R(f=  
audit report with a qualified opinion                 有保留意见的审计报告 =aCv Xa&,  
audit report with an adverse opinion                否定意见的审计报告 X%dOkHarB  
audit report with dual dates                      双重日期审计报告 +*dJddz  
audit reporting stage                                 审计报告阶段 wmIq{CXx,  
audit responsibility                                   审计责任 Y5 dt?a  
audit results                                      审计结果 JeA}d  
audit risk                                          审计风险 %lPP1 R  
audit sampling                                          审计抽样 sDiYm}W  
audit sampling techniques                         审计抽样方法，审计抽样技术 r\]WDX!`  
audit strategies                                  审计策略 L,<.rr$:  
audit summary                                         审计总结，审计小结 ,'j5tU?c  
audit team                                         审计小组 (_T&2%  
audit test                                    审计测试 bk<3oI  
audit trail                                          审计轨迹 nxt1Y04,H  
audit work                                        审计工作 "@ n$(-.  
audit working paper                                 审计工作底稿 ;kbz(:wA  
audited financial statement                        审计会计报表，已审计财务报表 ubL Lhf  
Auditing Guidelines (the～)                      审计规范指南 ,rd+ dN  
auditing standards                             审计准则 Nl+2m4  
audit-oriented working paper                          (审计)业务类工作底稿 8
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authorisation                                     授权 h^ s}8y  
authorisation of transaction                       交易的授权 EW`3h9v~  
availability                                         可获得性 ;i]c my  
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balance                                      余额；差额；平衡 -[F^~Gv|;  
balance sheet                                    资产负债表 & mWq 'h  
bank                                                 银行 ";~#epPkX  
bank account                                    银行账户，银行户头 n)0{mDf%  
bank statement                                 银行对账单 W%P&o}'  
barter transaction                              易货交易，以物换物交易 j% nd  
basis of audit                                    审计依据 Gc'HF"w  
basis of preparation                                (会计报表的)编制基础 yE7pCgXt  
book of account                               账目，账簿 v<) }T5~r  
borrowing                                         借款，贷款，借债 5E@V@kw  
branch                                              分支，分支机构，分店 82<L07fB  
brought forward                                (账户余额等的)承上年，承上期，承上页 FD*y[A ?  
budget                                              预算 +]6 EkZO  
building                                      建筑物；大楼 @l?%]%v|  
business conditions                                  业务情况，经营情况 +k>v^sz  
business licence                               (企业等的)营业执照 |qr[*c3$1  
business relation                                业务关系 u/zC$L3B(  
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