[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 RiAY>:  
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审计词汇英汉对照 !~aDmY2  
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ability to continue as a going concern               持续经营能力 (%EhkTb  
acceptability                                     可接受性，可接受程度  ^'c[HVJ  
acceptable level of detection risk                     检查风险的可接受水平 '=vD!6=0@  
acceptance of engagement                       接受委托 i;B)@op.#  
accepting the engagement for the first time              首次接受委托 {oN7I'>  
access to asset                                         对资产的接触 -^LEGKN  
according to                                     根据，依据，依照 6~0.YZ9  
account balance                                账户余额 9ozUg,+Z|J  
account for                                       对……进行会计处理，核算；解释 s4c2  
accounting                                        会计，会计学 "S@%d(lg  
accounting advisory serve                        会计咨询服务 Obu>xK(  
accounting firm                                 会计师事务所 :Yqi5CR  
accounting information                      会计信息，会计资料 VDq?,4Kb  
accounting period                             会计期间 hpJi,4r.d  
accounting policies                                   会计政策 <}$o=>'  
accounting professional bodies                 会计职业组织，会计职业团体 Y/_b~Ahn  
accounting records                                   会计记录
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accounting responsibility                           会计责任 @dCoh-Q3  
accounting service                             会计服务 &iDX+*(  
accounting standards                                会计准则 J@c)SK%2h  
Accounting Standards for Business Enterprises       企业会计准则 m[FH>  
accounting system                             会计系统 n-n{+Dl!  
accounting treatment                                会计处理 RcH",*U  
accuracy                                    准确性，精确性 AA$-Lx(UJk  
additional audit procedures                      追加审计程序 ^SKuX?f\  
addressee                                         收件人，收信人 a:tCdnK/  
Administration of State-owned Assets  (the～)     国有资产管理局 SXA_P{j&a  
administrative laws and regulations                 行政法规 e" f/  
adverse impact                                 不利影响，负面影响 a$SGFA}V  
adverse opinion                                反对意见 r0)X] l7  
advisory group                                  咨询组，顾问组 U_HOfix  
agency fee                                        代理费，代理费用 P'6eK?  
aggregate                                          总计，合计为…… @<O Bt d  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 EI*B(  
amend                                              修改，修订 'Bp7LtG92  
amortisation                                      摊销 K$dSg1t  
analytical capacity                             分析能力 0
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analytical procedures                               分析性程序 @exeHcW61  
annual financial statements                        年度会计报表，年度财务报表 Q9b.]W  
appendix                                          附录，附表 /MB3w m  
applicable                                         适用的 WBgS9qiB  
applicable laws and regulations                 适用的法规 kw>W5tNpf:  
application systems                                  应用系统 dtw4cG  
apply consistently                              一贯地执行，一贯地实施 Re{vO&.  
appropriate                                       适当的，合适的； [;/ydE=  
征用，挪用 _>8ZL)NQQ  
appropriate authorization                          适当的授权 <T[wZ[l  
appropriateness of audit evidence                    审计证据的适当性 $]eITyC`P  
approval                                    批准，核准 s=&&gC1
 
assertion                                    (会计报表上的)认定；确认 %(IkUD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Fcc\hV;  
asset                                                 资产，财产 <0r2m4z  
asset restructuring                             资产重组 90oG+T4  
assignment of duties                                 职责的划分 ao]Dm#HiO  
assistant                                     助理，助理人员 FabzP_<b  
associated company                                 联属公司，联营公司 -rSpgk0wL  
association                                        联合，结合；协会，社团 B\,pbOE?#  
assumption                                       假设，假定 @-9I<)Z/2  
at a given date                                         在某一特定时日 ykv,>nSXLL  
attestation                                         鉴证，公证 O9#8%p% )  
attestation service                             鉴证服务 P".CZyI-i  
audit adjustment                                审计调整 *E0dCY$  
audit areas                                        审计领域 6px(]QU  
audit conclusion                                审计结论 ?32gug\i'}  
audit effectiveness                             审计效果 J|-X?V;ZW  
audit efficiency                                  审计效率 I'Dc9&2  
audit engagement letter                      审计业务约定书 X\:;A{  
audit evidence                                          审计证据 )_eEM1  
audit fee                                    审计费 u:Fa1 !4JR  
audit files                                          审计档案 UMN3.-4K#  
audit findings                                     审计中发现的事项 $[L~X M  
audit implementation stage                        审计实施阶段 V7Z+@e-5  
audit mark                                        审计标识 8X,dVX5LT  
audit materiality                                 审计重要性 h\ #\hx  
audit method                                     审计方法 3":vjDq$  
audit objective                                         审计目标，审计目的 y3^<rff3Gc  
audit of financial statements                      会计报表审计，财务报表审计 5hN`}Ve  
audit opinion                                     审计意见 {k4)f ad\  
audit period                                      被审计期间，被审计年度 {Jf["Z  
audit plan                                          审计计划 ^Oy97Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 i^9,.$<1  
audit planning stage                                  审计计划阶段 P ;7JK=~k  
audit procedure                                审计程序 ,%>]  
audit programme                               审计程序表，具体审计计划 N?Byp&rqI<  
audit report                                       审计报告 %~eIx=s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 OIpkXM
 
audit report with a qualified opinion                 有保留意见的审计报告 |sP;`h}I%  
audit report with an adverse opinion                否定意见的审计报告 $]v =2j  
audit report with dual dates                      双重日期审计报告 -][~_Hd{  
audit reporting stage                                 审计报告阶段 (gY3?&Ok*  
audit responsibility                                   审计责任 .ME>ICA  
audit results                                      审计结果 AgEX,SPP  
audit risk                                          审计风险 rucgav  
audit sampling                                          审计抽样 |$*1!pL-QP  
audit sampling techniques                         审计抽样方法，审计抽样技术 r%`g` It  
audit strategies                                  审计策略 #NU@7Q[4  
audit summary                                         审计总结，审计小结 BG>fLp  
audit team                                         审计小组 h$p]M^Z7  
audit test                                    审计测试 |\/`YRg>  
audit trail                                          审计轨迹 F|+Qi BO  
audit work                                        审计工作 zSy^vM;6zf  
audit working paper                                 审计工作底稿 ~,^pya  
audited financial statement                        审计会计报表，已审计财务报表 .ZOG,h+8  
Auditing Guidelines (the～)                      审计规范指南 dDu8n+(8 L  
auditing standards                             审计准则  LZ =E  
audit-oriented working paper                          (审计)业务类工作底稿 CMhl*dH  
authorisation                                     授权 uSsP'qd  
authorisation of transaction                       交易的授权  !n`9V^`  
availability                                         可获得性  3VZ}5  
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balance                                      余额；差额；平衡 t.rlC5 k  
balance sheet                                    资产负债表 K#%@4]jO3  
bank                                                 银行 at|.Q* &a#  
bank account                                    银行账户，银行户头 ,+P2B%2c  
bank statement                                 银行对账单 F 
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barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 +X%pUe  
basis of preparation                                (会计报表的)编制基础 MZrLLnl6\  
book of account                               账目，账簿 2%?Kc]JY9  
borrowing                                         借款，贷款，借债 QbJE+m5  
branch                                              分支，分支机构，分店 xc QD]"  
brought forward                                (账户余额等的)承上年，承上期，承上页 i,h)VCc  
budget                                              预算 7_9^nDU  
building                                      建筑物；大楼 sB@9L L]&|  
business conditions                                  业务情况，经营情况 ul-O3]\'@  
business licence                               (企业等的)营业执照 w#d7  
business relation                                业务关系 u5.zckV  
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