[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 ^)470K`%)  
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审计词汇英汉对照 D5gFXEeh  
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ability to continue as a going concern               持续经营能力 3xy<tqfr  
acceptability                                     可接受性，可接受程度 WSPI|#Xr%  
acceptable level of detection risk                     检查风险的可接受水平 CmWeY$Jb  
acceptance of engagement                       接受委托 O"+gQXe  
accepting the engagement for the first time              首次接受委托 bS{bkE>  
access to asset                                         对资产的接触 &.F4b~A7  
according to                                     根据，依据，依照 i9:C4',sw0  
account balance                                账户余额 8:q1~`?5"b  
account for                                       对……进行会计处理，核算；解释 B5`EoZ  
accounting                                        会计，会计学  }t!Gey  
accounting advisory serve                        会计咨询服务 lPe&h]@ >  
accounting firm                                 会计师事务所 cQjv$$&6[  
accounting information                      会计信息，会计资料 8%:Iv(UMk  
accounting period                             会计期间 [XN={  
accounting policies                                   会计政策 *j|~$e}C  
accounting professional bodies                 会计职业组织，会计职业团体 I <DL=V  
accounting records                                   会计记录 zWnX*2>b  
accounting responsibility                           会计责任 A_rGt?i  
accounting service                             会计服务 a6ekG YW  
accounting standards                                会计准则 V~qNyOtA]  
Accounting Standards for Business Enterprises       企业会计准则 XjBW9a  
accounting system                             会计系统 1Te%F +7  
accounting treatment                                会计处理 &L3M]  
accuracy                                    准确性，精确性 O4 w(T  
additional audit procedures                      追加审计程序 1l9G[o *  
addressee                                         收件人，收信人 "mo?* a$Sk  
Administration of State-owned Assets  (the～)     国有资产管理局 g/4
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administrative laws and regulations                 行政法规 l#&8x  
adverse impact                                 不利影响，负面影响 //B&k`u  
adverse opinion                                反对意见 oE6tauQn  
advisory group                                  咨询组，顾问组 k``_EiV4t  
agency fee                                        代理费，代理费用 2y 75  
aggregate                                          总计，合计为…… 3s*mbk[J  
alternation of document and record                 变造文件和记录 ,.S~ Y  
alternative audit procedures                      替代审计程序，备选审计程序 />C^WQI^  
amend                                              修改，修订 2'l'8  
amortisation                                      摊销 ~"gA,e-)  
analytical capacity                             分析能力 JhYe6y[q  
analytical procedures                               分析性程序 `Uq#W+r,  
annual financial statements                        年度会计报表，年度财务报表 #{0HYg?(f  
appendix                                          附录，附表 n>z9K')  
applicable                                         适用的 ]dVGUG8  
applicable laws and regulations                 适用的法规 t6rRU~;}  
application systems                                  应用系统 Fk
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apply consistently                              一贯地执行，一贯地实施 H;is  /  
appropriate                                       适当的，合适的； *YI98  
征用，挪用 VD AaYDi  
appropriate authorization                          适当的授权 TT%M'5&  
appropriateness of audit evidence                    审计证据的适当性 `6;?9NI  
approval                                    批准，核准 3l]lwV  
assertion                                    (会计报表上的)认定；确认 Q)#B0NA;T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kb%;=t2  
asset                                                 资产，财产 6dQ-HI*Y#  
asset restructuring                             资产重组 ?Jbil K}a  
assignment of duties                                 职责的划分 t mntp
 
assistant                                     助理，助理人员 yNBQGSH  
associated company                                 联属公司，联营公司 E#RDqL*J  
association                                        联合，结合；协会，社团 sQ3[<  
assumption                                       假设，假定 %jJ G>T  
at a given date                                         在某一特定时日 Xxj- 6i  
attestation                                         鉴证，公证 fy1|$d{'  
attestation service                             鉴证服务 /A\8 mL8  
audit adjustment                                审计调整 \0gis#  
audit areas                                        审计领域 Ng &% o  
audit conclusion                                审计结论 {L971W_L  
audit effectiveness                             审计效果 :]K4KFM  
audit efficiency                                  审计效率 DDQx g  
audit engagement letter                      审计业务约定书 Vsr.=Nd=  
audit evidence                                          审计证据 >dXGee>'M  
audit fee                                    审计费 Q>qUk@  
audit files                                          审计档案 t|?ez4/{z  
audit findings                                     审计中发现的事项 d7^}tM  
audit implementation stage                        审计实施阶段 $GV7 o{"&  
audit mark                                        审计标识 Yu/ID!`Z  
audit materiality                                 审计重要性 [|wZ77\  
audit method                                     审计方法 ';Ea?ID  
audit objective                                         审计目标，审计目的 W.jGGt\<\  
audit of financial statements                      会计报表审计，财务报表审计 \
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audit opinion                                     审计意见 &<g|gsG`  
audit period                                      被审计期间，被审计年度 f^ZRT@`O  
audit plan                                          审计计划 ,]C;sN%~}  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,oe <   
audit planning stage                                  审计计划阶段 2ACCh4(/P  
audit procedure                                审计程序 R+:yVi[F]U  
audit programme                               审计程序表，具体审计计划 y8Ir@qp5  
audit report                                       审计报告 CZe ]kXNv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )iX~}7  
audit report with a qualified opinion                 有保留意见的审计报告 Y|m+d T6  
audit report with an adverse opinion                否定意见的审计报告 *-WpZGh  
audit report with dual dates                      双重日期审计报告 }v;V=%N+v  
audit reporting stage                                 审计报告阶段 "9uKtQS0o  
audit responsibility                                   审计责任 B4/
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audit results                                      审计结果 $p8xEcQdU#  
audit risk                                          审计风险 ;a!S!%.h  
audit sampling                                          审计抽样 e ,'_xV  
audit sampling techniques                         审计抽样方法，审计抽样技术 G5_=H,Vmd  
audit strategies                                  审计策略 [^n.Pns  
audit summary                                         审计总结，审计小结 @u+]aI!`-  
audit team                                         审计小组 `RT>}_
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audit test                                    审计测试 68|E9^`l  
audit trail                                          审计轨迹 iU918!!N  
audit work                                        审计工作 ]EbM9Fo-U  
audit working paper                                 审计工作底稿 ^0)g/`H^>  
audited financial statement                        审计会计报表，已审计财务报表 )}R0Y=e  
Auditing Guidelines (the～)                      审计规范指南 ~NgA  
auditing standards                             审计准则 Ty\R=y}}  
audit-oriented working paper                          (审计)业务类工作底稿 5ta ` %R_  
authorisation                                     授权 w/<L Ag  
authorisation of transaction                       交易的授权 gaxsv[W>^  
availability                                         可获得性 ja'T+!k  
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balance                                      余额；差额；平衡 v"$L702d$\  
balance sheet                                    资产负债表 Q}JOU  
bank                                                 银行 XW H5d-  
bank account                                    银行账户，银行户头 \\ij(>CI  
bank statement                                 银行对账单 @7c?xQVd$  
barter transaction                              易货交易，以物换物交易 !n!*/ [}X  
basis of audit                                    审计依据 ,t744k')  
basis of preparation                                (会计报表的)编制基础 (/YHk`v2  
book of account                               账目，账簿 wu6;.xTLl  
borrowing                                         借款，贷款，借债 Wb_J(!da  
branch                                              分支，分支机构，分店 M ?4 9TOQA  
brought forward                                (账户余额等的)承上年，承上期，承上页 *R,5h2;  
budget                                              预算 +E+p"7  
building                                      建筑物；大楼 rKc9b<Ir  
business conditions                                  业务情况，经营情况 }K>d+6qk5  
business licence                               (企业等的)营业执照 \K{ z  
business relation                                业务关系 0auYG><=  
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