[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 L<S9  
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审计词汇英汉对照 _{O>v\u  
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ability to continue as a going concern               持续经营能力 @s>Czm5  
acceptability                                     可接受性，可接受程度 ;>hO+Wo  
acceptable level of detection risk                     检查风险的可接受水平 OO\+J  
acceptance of engagement                       接受委托 &AMl:@p9  
accepting the engagement for the first time              首次接受委托 LP^$AAy  
access to asset                                         对资产的接触 H'5)UX@LP  
according to                                     根据，依据，依照 SGRp3,1\4%  
account balance                                账户余额 ~NgA  
account for                                       对……进行会计处理，核算；解释 5pG}Yk_(x  
accounting                                        会计，会计学 ;C#F>SG\S  
accounting advisory serve                        会计咨询服务 pad*oPH,  
accounting firm                                 会计师事务所 %Xg4b6<9  
accounting information                      会计信息，会计资料 ja'T+!k  
accounting period                             会计期间 pX<`+
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accounting policies                                   会计政策 ;+
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accounting professional bodies                 会计职业组织，会计职业团体 P[-E@0h)-t  
accounting records                                   会计记录 +/7?HG f  
accounting responsibility                           会计责任 /62!cp/F/D  
accounting service                             会计服务 w"F 9l  
accounting standards                                会计准则 y7cl_rK  
Accounting Standards for Business Enterprises       企业会计准则 "cGk)s  
accounting system                             会计系统 7WqH &vU|  
accounting treatment                                会计处理 Es`Px_k  
accuracy                                    准确性，精确性 &B;~  
additional audit procedures                      追加审计程序 wm@@$  
addressee                                         收件人，收信人 G>=*yqo  
Administration of State-owned Assets  (the～)     国有资产管理局 z9Mfd#5?>P  
administrative laws and regulations                 行政法规 s^TZXCyF o  
adverse impact                                 不利影响，负面影响 dDMJ'  
adverse opinion                                反对意见 ]c*4J\s  
advisory group                                  咨询组，顾问组 9R L`<,Q  
agency fee                                        代理费，代理费用 CW K7wZM  
aggregate                                          总计，合计为…… [aLI '  
alternation of document and record                 变造文件和记录 ;1=1:S8  
alternative audit procedures                      替代审计程序，备选审计程序 <=&`ZH  
amend                                              修改，修订 dQX6(Jj  
amortisation                                      摊销 QL/(72K  
analytical capacity                             分析能力 Dpac^ST  
analytical procedures                               分析性程序 J{<X7uB  
annual financial statements                        年度会计报表，年度财务报表 T<>,lQs(a  
appendix                                          附录，附表 z6P$pqyF  
applicable                                         适用的 B mb0cFQ  
applicable laws and regulations                 适用的法规 Zl!kJ:0  
application systems                                  应用系统 'oVx#w^mf  
apply consistently                              一贯地执行，一贯地实施 n&/ `  
appropriate                                       适当的，合适的； )q4[zv9  
征用，挪用 >6-
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appropriate authorization                          适当的授权 ?UR0:f:}oc  
appropriateness of audit evidence                    审计证据的适当性 6_;icpN]  
approval                                    批准，核准 7EEl+;wK  
assertion                                    (会计报表上的)认定；确认 I 34>X`[o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /}Axf"OE  
asset                                                 资产，财产 n8[!pH~6  
asset restructuring                             资产重组 e%M;?0j  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 ,qwuLBW  
associated company                                 联属公司，联营公司 Dy&i&5E.-l  
association                                        联合，结合；协会，社团 d-ko ^Y0  
assumption                                       假设，假定 j;r- NCBnz  
at a given date                                         在某一特定时日 !BF; >f`  
attestation                                         鉴证，公证 >'
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attestation service                             鉴证服务 HJH{n
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audit adjustment                                审计调整 (WJRi:NP?  
audit areas                                        审计领域 /N.b%M]!  
audit conclusion                                审计结论 djZqc5t  
audit effectiveness                             审计效果 o-HT1Hc!  
audit efficiency                                  审计效率 0mVNQxHI  
audit engagement letter                      审计业务约定书 qR{ =pR  
audit evidence                                          审计证据 wlvgg  
audit fee                                    审计费 @HCVmg:  
audit files                                          审计档案 !<";cw(q  
audit findings                                     审计中发现的事项 @mBQ?;qlK  
audit implementation stage                        审计实施阶段 5DZ#9m/  
audit mark                                        审计标识 WwFm*4{[o  
audit materiality                                 审计重要性 vr l-$ii  
audit method                                     审计方法 sP~<*U.7  
audit objective                                         审计目标，审计目的 ?V=ZIGj  
audit of financial statements                      会计报表审计，财务报表审计 o|:b;\)b  
audit opinion                                     审计意见 |df Pki{  
audit period                                      被审计期间，被审计年度 xo&_bMO  
audit plan                                          审计计划 <lPG=Xt  
audit planning                                    编制审计计划，制定审计计划，审计计划 _VN?#J)o  
audit planning stage                                  审计计划阶段 J8(lIk:e  
audit procedure                                审计程序 x,-75  
audit programme                               审计程序表，具体审计计划 T -2t.Xs  
audit report                                       审计报告 )&O %*@F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G` A4|+W"  
audit report with a qualified opinion                 有保留意见的审计报告 m0SlOgRsk  
audit report with an adverse opinion                否定意见的审计报告 T^KKy0ZGM  
audit report with dual dates                      双重日期审计报告 ^x,YW]AS}  
audit reporting stage                                 审计报告阶段 %> eiAB_b  
audit responsibility                                   审计责任 8<.Oq4ku  
audit results                                      审计结果 {
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audit risk                                          审计风险 ~ 7s!VR  
audit sampling                                          审计抽样 kevrsV]/$  
audit sampling techniques                         审计抽样方法，审计抽样技术 4VSU8tK|N]  
audit strategies                                  审计策略 Q%G8U#Tm  
audit summary                                         审计总结，审计小结 2ilQX y  
audit team                                         审计小组 Hn"RH1Zy  
audit test                                    审计测试 r19 pZAc  
audit trail                                          审计轨迹 Otuf]B^s  
audit work                                        审计工作 D@.6>:;il  
audit working paper                                 审计工作底稿 oPM96 (  
audited financial statement                        审计会计报表，已审计财务报表 PZ9I`P!C  
Auditing Guidelines (the～)                      审计规范指南 R 9\*#c  
auditing standards                             审计准则 Yq KCeg  
audit-oriented working paper                          (审计)业务类工作底稿 Z9|P'R(l  
authorisation                                     授权 ?tbrbkx  
authorisation of transaction                       交易的授权 ZE}}W_  
availability                                         可获得性 &QgR*,5eo  
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balance                                      余额；差额；平衡 &8lZNv8;(p  
balance sheet                                    资产负债表 e"<OELA  
bank                                                 银行 |{ip T SH  
bank account                                    银行账户，银行户头 o+'6`g'8  
bank statement                                 银行对账单 1+s;FJ2}  
barter transaction                              易货交易，以物换物交易 sgFEK[w .y  
basis of audit                                    审计依据 4hj|cCrO  
basis of preparation                                (会计报表的)编制基础 4r}51 N\  
book of account                               账目，账簿 (9a^$C
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borrowing                                         借款，贷款，借债 7[)E>XRE  
branch                                              分支，分支机构，分店 W<g1<z\f  
brought forward                                (账户余额等的)承上年，承上期，承上页 <5051UEu  
budget                                              预算 ygcm|PrS  
building                                      建筑物；大楼 ]f_p8?j"  
business conditions                                  业务情况，经营情况 2^7`mES  
business licence                               (企业等的)营业执照 @yYkti;4-  
business relation                                业务关系 F^:3?JA_  
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