[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 .1MXQLy  
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审计词汇英汉对照 @4_CR  
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ability to continue as a going concern               持续经营能力 x>5#@SX J  
acceptability                                     可接受性，可接受程度 MQ"<r,o?:  
acceptable level of detection risk                     检查风险的可接受水平 m%q#x8Fp  
acceptance of engagement                       接受委托 XH)MBr@Fz  
accepting the engagement for the first time              首次接受委托 0;OpT0  
access to asset                                         对资产的接触 w IT`OT6Q  
according to                                     根据，依据，依照 XaD}J:Xq  
account balance                                账户余额 z@VY s  
account for                                       对……进行会计处理，核算；解释 b/]C,P  
accounting                                        会计，会计学 dOqwF iO  
accounting advisory serve                        会计咨询服务 ~@R=]l"  
accounting firm                                 会计师事务所 /NLpk7r[\q  
accounting information                      会计信息，会计资料 4MRHz{`wa  
accounting period                             会计期间 %
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accounting policies                                   会计政策 :4Sj2  
accounting professional bodies                 会计职业组织，会计职业团体 -BACdX  
accounting records                                   会计记录 RKIqg4>E  
accounting responsibility                           会计责任 4|J y]  
accounting service                             会计服务 Czb@:l%sc  
accounting standards                                会计准则 z-(dT  
Accounting Standards for Business Enterprises       企业会计准则 b#k$/A@  
accounting system                             会计系统 RsVba!x@  
accounting treatment                                会计处理 ?{cF'RB.  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 yS
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addressee                                         收件人，收信人 ^`=Z=C$
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Administration of State-owned Assets  (the～)     国有资产管理局 )R{4"&&2  
administrative laws and regulations                 行政法规 J_U1eSz<j  
adverse impact                                 不利影响，负面影响 ^#exsXy  
adverse opinion                                反对意见 KWy4}7a@,s  
advisory group                                  咨询组，顾问组 ksm=<I"C  
agency fee                                        代理费，代理费用 "v jFL9  
aggregate                                          总计，合计为…… sh}=#eb  
alternation of document and record                 变造文件和记录 RIl%p~  
alternative audit procedures                      替代审计程序，备选审计程序 HnioB=fc  
amend                                              修改，修订 .knRH^  
amortisation                                      摊销 ]Rnr>_>x;  
analytical capacity                             分析能力 &^qD<eZ!Eq  
analytical procedures                               分析性程序 q(!191@C(  
annual financial statements                        年度会计报表，年度财务报表 kHX- AsRc  
appendix                                          附录，附表 X,x{!  
applicable                                         适用的 tB}&-U|t[~  
applicable laws and regulations                 适用的法规 ,+,""t  
application systems                                  应用系统 FL0(q>$*8  
apply consistently                              一贯地执行，一贯地实施 OMO.-p  
appropriate                                       适当的，合适的； im%'S6_X4  
征用，挪用 t1g)Y|@d  
appropriate authorization                          适当的授权 E n{vCN  
appropriateness of audit evidence                    审计证据的适当性 |nz,srr~  
approval                                    批准，核准 0l^-[jK)  
assertion                                    (会计报表上的)认定；确认 qN}0$x>p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `<y2l94tL  
asset                                                 资产，财产 #\
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asset restructuring                             资产重组 RjSVa.x  
assignment of duties                                 职责的划分 |CY
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assistant                                     助理，助理人员 M*8Ef^-U`t  
associated company                                 联属公司，联营公司 QF'N8Kla  
association                                        联合，结合；协会，社团 %{&yXi:mS  
assumption                                       假设，假定 \ tF><  
at a given date                                         在某一特定时日 J03yFT,dF  
attestation                                         鉴证，公证 ,V.X-`Y  
attestation service                             鉴证服务 !4]wb
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audit adjustment                                审计调整 m}Kn!21  
audit areas                                        审计领域 Y%|f<C)lx2  
audit conclusion                                审计结论 2m[z4V@`  
audit effectiveness                             审计效果 O|?>rK  
audit efficiency                                  审计效率 vkASp&a  
audit engagement letter                      审计业务约定书 \@GA;~x.b  
audit evidence                                          审计证据 b)3dZ*cOJ  
audit fee                                    审计费 zg0)9br  
audit files                                          审计档案 @FdtM<X  
audit findings                                     审计中发现的事项 C:0Ra^i ?L  
audit implementation stage                        审计实施阶段 jzdK''CHi  
audit mark                                        审计标识 w2YfFtgD,  
audit materiality                                 审计重要性 B;2os^*  
audit method                                     审计方法 /b@8#px  
audit objective                                         审计目标，审计目的 tO)mKN+ (  
audit of financial statements                      会计报表审计，财务报表审计 +/-#yfn!TR  
audit opinion                                     审计意见 N'i%9SBcg  
audit period                                      被审计期间，被审计年度 }O<=!^Y;A  
audit plan                                          审计计划 xWU0Ev)4U  
audit planning                                    编制审计计划，制定审计计划，审计计划 nRPy)L{  
audit planning stage                                  审计计划阶段 >j|.pi  
audit procedure                                审计程序 bQrH8)  
audit programme                               审计程序表，具体审计计划 L#M9!  
audit report                                       审计报告 :h wZz2Dhi  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l~!\<, !  
audit report with a qualified opinion                 有保留意见的审计报告 ow>^(>^~  
audit report with an adverse opinion                否定意见的审计报告 # ~} 26  
audit report with dual dates                      双重日期审计报告 nQa5e_q!u  
audit reporting stage                                 审计报告阶段 @F+4 NL-'P  
audit responsibility                                   审计责任 T7'njaLec  
audit results                                      审计结果 (UAa  
audit risk                                          审计风险 =^|^"
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audit sampling                                          审计抽样 '0p 5|[ZD  
audit sampling techniques                         审计抽样方法，审计抽样技术 YRfs8I^rg  
audit strategies                                  审计策略 /![S 3Ol  
audit summary                                         审计总结，审计小结 .Xc, Gq{  
audit team                                         审计小组 +5JCbT@y  
audit test                                    审计测试 g>1yQ  
audit trail                                          审计轨迹 z+@aQ@75  
audit work                                        审计工作 7*r Q6rAP  
audit working paper                                 审计工作底稿 SWNi@  
audited financial statement                        审计会计报表，已审计财务报表 |ITp$_S  
Auditing Guidelines (the～)                      审计规范指南 p&>*bF,  
auditing standards                             审计准则 hJ (Q^Z  
audit-oriented working paper                          (审计)业务类工作底稿 N&]v\MjI62  
authorisation                                     授权 SsIy;l  
authorisation of transaction                       交易的授权 +%OINMo.A  
availability                                         可获得性 lF2im5nZ?  
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balance                                      余额；差额；平衡 0k@4;BYu  
balance sheet                                    资产负债表 m.iCGX  
bank                                                 银行 }/n
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bank account                                    银行账户，银行户头 &na#ES$X,  
bank statement                                 银行对账单 8V`NQS$  
barter transaction                              易货交易，以物换物交易 nL%;^`*8  
basis of audit                                    审计依据 mSp-  
basis of preparation                                (会计报表的)编制基础 J}c5 7$Z  
book of account                               账目，账簿 !hrXud=#"  
borrowing                                         借款，贷款，借债 &=Gz[1 L  
branch                                              分支，分支机构，分店 Z3g6?2w6  
brought forward                                (账户余额等的)承上年，承上期，承上页 *p`0dvXG2  
budget                                              预算 AjKP -[  
building                                      建筑物；大楼 HgvgO\`]  
business conditions                                  业务情况，经营情况 gbsRf&4h  
business licence                               (企业等的)营业执照 #=V%S 2~  
business relation                                业务关系 s:'M[xI  
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