[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 9vz\R-un  
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审计词汇英汉对照 {#ynN`tLyF  
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ability to continue as a going concern               持续经营能力 LQHL4jRXU  
acceptability                                     可接受性，可接受程度 zGFD71=#  
acceptable level of detection risk                     检查风险的可接受水平 <n4`#d  
acceptance of engagement                       接受委托 jM&di  
accepting the engagement for the first time              首次接受委托 l2LLM
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access to asset                                         对资产的接触 s/=%kCo  
according to                                     根据，依据，依照 SIV !8mz  
account balance                                账户余额 s(nT7x+W  
account for                                       对……进行会计处理，核算；解释 ":_II[FPY  
accounting                                        会计，会计学 HeO:=OE~>  
accounting advisory serve                        会计咨询服务 4;I\%qes  
accounting firm                                 会计师事务所 r|=1{Nx  
accounting information                      会计信息，会计资料 _0jR({\  
accounting period                             会计期间 K J\kR  
accounting policies                                   会计政策 QXZyiJX}  
accounting professional bodies                 会计职业组织，会计职业团体 p_h/hTi  
accounting records                                   会计记录 0muC4  
accounting responsibility                           会计责任 ^3TNj   
accounting service                             会计服务 ~%8P0AP  
accounting standards                                会计准则 ~g\~x  
Accounting Standards for Business Enterprises       企业会计准则 6,A|9UX=`  
accounting system                             会计系统 W;'fAohr  
accounting treatment                                会计处理 HJ]xZ83pC  
accuracy                                    准确性，精确性 |ZL?Pqki  
additional audit procedures                      追加审计程序 \c -m\|  
addressee                                         收件人，收信人 MzD1sWmK  
Administration of State-owned Assets  (the～)     国有资产管理局 755,=U8'wi  
administrative laws and regulations                 行政法规 oGRk/@  
adverse impact                                 不利影响，负面影响 -BH/)$-$  
adverse opinion                                反对意见 l[Z o,4*  
advisory group                                  咨询组，顾问组 Z^:_,aJ?  
agency fee                                        代理费，代理费用 `UTPX'Vz  
aggregate                                          总计，合计为…… PqV F}  
alternation of document and record                 变造文件和记录 -;7 xUNQ  
alternative audit procedures                      替代审计程序，备选审计程序 r*+~(
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amend                                              修改，修订 >`\.i,X.D  
amortisation                                      摊销 tL$,]I$1+  
analytical capacity                             分析能力 rXi&8R[  
analytical procedures                               分析性程序 {5~h   
annual financial statements                        年度会计报表，年度财务报表 o{G*7V@H  
appendix                                          附录，附表  px<psR5  
applicable                                         适用的 pM?~AYWb  
applicable laws and regulations                 适用的法规 k1<^Ept  
application systems                                  应用系统 orFwy!  
apply consistently                              一贯地执行，一贯地实施 ^e8xg=8(  
appropriate                                       适当的，合适的； q< XFw-Pv  
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appropriate authorization                          适当的授权 [UA*We 1  
appropriateness of audit evidence                    审计证据的适当性 fAgeF$9@  
approval                                    批准，核准 mol,
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assertion                                    (会计报表上的)认定；确认 Nv
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 kk /#&b2  
asset restructuring                             资产重组 gsbr8zwG,  
assignment of duties                                 职责的划分 ^eh .Iml'@  
assistant                                     助理，助理人员 ENZym
  
associated company                                 联属公司，联营公司 ryL1<u ~  
association                                        联合，结合；协会，社团 bzFac5n)Q  
assumption                                       假设，假定 G*I  
at a given date                                         在某一特定时日 >qo!#vJc a  
attestation                                         鉴证，公证 wa8jr5/k"  
attestation service                             鉴证服务 x/DV>Nfn  
audit adjustment                                审计调整 +]eG=. u  
audit areas                                        审计领域 ^%$IdDx  
audit conclusion                                审计结论 k|/VNV( =0  
audit effectiveness                             审计效果 Y~vk>
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audit efficiency                                  审计效率 I=kqkuW  
audit engagement letter                      审计业务约定书 Kk8wlC  
audit evidence                                          审计证据 SE+hB  
audit fee                                    审计费 6Qkjr</  
audit files                                          审计档案 ,{PN6B  
audit findings                                     审计中发现的事项 F9 r5 Z  
audit implementation stage                        审计实施阶段 #yoc
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audit mark                                        审计标识 Cw,a)XB  
audit materiality                                 审计重要性 4 neZw'm  
audit method                                     审计方法 -TF},V~  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 Mt4  
audit opinion                                     审计意见 cy8>M))c  
audit period                                      被审计期间，被审计年度 @D;K&:~|N  
audit plan                                          审计计划 h-96 2(LG  
audit planning                                    编制审计计划，制定审计计划，审计计划 .b,\.0N  
audit planning stage                                  审计计划阶段 7Mh'x:p  
audit procedure                                审计程序 C~h#pAh  
audit programme                               审计程序表，具体审计计划 ,/?J!W @m  
audit report                                       审计报告 rr tMd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #&'S-XE+  
audit report with a qualified opinion                 有保留意见的审计报告 LO_Xrj  
audit report with an adverse opinion                否定意见的审计报告 a fa\6]m  
audit report with dual dates                      双重日期审计报告 Fqeqn[,  
audit reporting stage                                 审计报告阶段 t{] 6GlW  
audit responsibility                                   审计责任 -s0SQe{!_  
audit results                                      审计结果 z
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audit risk                                          审计风险 Yh1</C  
audit sampling                                          审计抽样 !V.]mI  
audit sampling techniques                         审计抽样方法，审计抽样技术 PA^*|^;Xh  
audit strategies                                  审计策略 jWUrw  
audit summary                                         审计总结，审计小结 <.ZIhDiEl  
audit team                                         审计小组 w5i*pOG)Z  
audit test                                    审计测试 8'Q+%{?1t  
audit trail                                          审计轨迹 2U[/"JL  
audit work                                        审计工作 R|RGoGE6g  
audit working paper                                 审计工作底稿 =8l' [  
audited financial statement                        审计会计报表，已审计财务报表 m~+.vk  
Auditing Guidelines (the～)                      审计规范指南 4BMu0["6|s  
auditing standards                             审计准则 WfO EI1  
audit-oriented working paper                          (审计)业务类工作底稿 j EbmW*   
authorisation                                     授权 7**zb"#y  
authorisation of transaction                       交易的授权 zu}uW,XH-  
availability                                         可获得性 rPB Ju0D"  
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balance                                      余额；差额；平衡 Aa9l-:R  
balance sheet                                    资产负债表 l iY/BkpH  
bank                                                 银行 \*MZ1Q*x  
bank account                                    银行账户，银行户头 YHN6/k7H  
bank statement                                 银行对账单 (hwzA *(c  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 c\.)vH  
basis of preparation                                (会计报表的)编制基础 >(2;(TbQm0  
book of account                               账目，账簿 &5HI   
borrowing                                         借款，贷款，借债 46f-po_  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 PlCw,=K8f  
budget                                              预算 ^X#)'\T
 
building                                      建筑物；大楼 _oZ3n2v}@  
business conditions                                  业务情况，经营情况 MTwzL<@$  
business licence                               (企业等的)营业执照 `&=%p |  
business relation                                业务关系 z/j*zU `  
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