[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 0%L:jq{5  
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审计词汇英汉对照 "~ $i#  
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ability to continue as a going concern               持续经营能力 :fL7"\ pf~  
acceptability                                     可接受性，可接受程度 o jxK8_kl  
acceptable level of detection risk                     检查风险的可接受水平 =Jw*T[E  
acceptance of engagement                       接受委托 A~nqSe  
accepting the engagement for the first time              首次接受委托 H^S<bZ  
access to asset                                         对资产的接触 )mOM!I7D@  
according to                                     根据，依据，依照 KyVzf(^  
account balance                                账户余额 `Rt w'Uz  
account for                                       对……进行会计处理，核算；解释 %RtL4"M2j  
accounting                                        会计，会计学 WZ,k][~  
accounting advisory serve                        会计咨询服务 aBaiX
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accounting firm                                 会计师事务所 =,N"% }
 
accounting information                      会计信息，会计资料 6AY(/N8V  
accounting period                             会计期间 jG{?>^
 
accounting policies                                   会计政策 ;DnUeE8  
accounting professional bodies                 会计职业组织，会计职业团体 >Q@y8*E\F  
accounting records                                   会计记录 [DeDU:  
accounting responsibility                           会计责任 ~%h )G#N  
accounting service                             会计服务 N.z2eo  
accounting standards                                会计准则 S WTZ6(!oW  
Accounting Standards for Business Enterprises       企业会计准则 ub>:dNBN  
accounting system                             会计系统 UTu~"uCR  
accounting treatment                                会计处理 qCrpc=  
accuracy                                    准确性，精确性 l\AdL$$Mb  
additional audit procedures                      追加审计程序 9RJ#zUK  
addressee                                         收件人，收信人 b~tu;:  
Administration of State-owned Assets  (the～)     国有资产管理局 l%mp49<  
administrative laws and regulations                 行政法规 sj/k';#
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adverse impact                                 不利影响，负面影响 VV$#<D<)  
adverse opinion                                反对意见 ue7D' UZL>  
advisory group                                  咨询组，顾问组 hV,T889'  
agency fee                                        代理费，代理费用 QbHX
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aggregate                                          总计，合计为…… DN=W2MEfc  
alternation of document and record                 变造文件和记录 9"S iHp\)  
alternative audit procedures                      替代审计程序，备选审计程序 p>?(uGV  
amend                                              修改，修订 ydOG8EI  
amortisation                                      摊销 nxuH22:  
analytical capacity                             分析能力 Wm"#"l 4  
analytical procedures                               分析性程序 w<!,mL5 N  
annual financial statements                        年度会计报表，年度财务报表 ^}vf  
appendix                                          附录，附表 WO%pX+PoH  
applicable                                         适用的 3D@3jyo:  
applicable laws and regulations                 适用的法规 +(:Qf+:  
application systems                                  应用系统 19O   
apply consistently                              一贯地执行，一贯地实施 0%&}wU jV  
appropriate                                       适当的，合适的； 9@"pR;X@  
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appropriate authorization                          适当的授权 kzCJs  
appropriateness of audit evidence                    审计证据的适当性 *u|1Z%XO  
approval                                    批准，核准 fHZ9wK>  
assertion                                    (会计报表上的)认定；确认 ]CcRI|g}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @IbZci)1  
asset                                                 资产，财产 ~QUNR?h  
asset restructuring                             资产重组 aLW3Ub{h  
assignment of duties                                 职责的划分 ^.@%n1I"5y  
assistant                                     助理，助理人员 V+lS\E.  
associated company                                 联属公司，联营公司 PY '^:0  
association                                        联合，结合；协会，社团 ZZHQ?p-  
assumption                                       假设，假定 kUGFg{"  
at a given date                                         在某一特定时日 K5`*Y@  
attestation                                         鉴证，公证 K0vS  
attestation service                             鉴证服务 t%^&b'/Z  
audit adjustment                                审计调整 W)f=\.7  
audit areas                                        审计领域 p]y.N) a  
audit conclusion                                审计结论 JBc*m  
audit effectiveness                             审计效果 =w!9:I&a0  
audit efficiency                                  审计效率 I<<1mEk  
audit engagement letter                      审计业务约定书 H2[0@|<<  
audit evidence                                          审计证据 9L-jlAo<  
audit fee                                    审计费 [8Z#HjhQ  
audit files                                          审计档案 cQd?,B3#F  
audit findings                                     审计中发现的事项 |%XcI3@*  
audit implementation stage                        审计实施阶段 aYk: CYQ  
audit mark                                        审计标识 sb_/F E5e  
audit materiality                                 审计重要性 WB'1
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audit method                                     审计方法 b=sY%(2s  
audit objective                                         审计目标，审计目的 eG2'W  
audit of financial statements                      会计报表审计，财务报表审计 fXnewPr=#  
audit opinion                                     审计意见 iE;F=Rb  
audit period                                      被审计期间，被审计年度 `w4'DB-R)  
audit plan                                          审计计划 XGe;v~L  
audit planning                                    编制审计计划，制定审计计划，审计计划 g
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audit planning stage                                  审计计划阶段 M(\{U"%@?  
audit procedure                                审计程序 6Xo "?f  
audit programme                               审计程序表，具体审计计划 3 .j/D^  
audit report                                       审计报告 +CSv@ />3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Oop6o$k  
audit report with a qualified opinion                 有保留意见的审计报告 Br<lP#u=G  
audit report with an adverse opinion                否定意见的审计报告 T)q Uf H  
audit report with dual dates                      双重日期审计报告 /G]/zlUE  
audit reporting stage                                 审计报告阶段 =5^1Bl  
audit responsibility                                   审计责任 4|Y1W}!0/  
audit results                                      审计结果 BL>~~  
audit risk                                          审计风险 UB8 n,+R  
audit sampling                                          审计抽样 'ks .TS&  
audit sampling techniques                         审计抽样方法，审计抽样技术 |XN w&X1VF  
audit strategies                                  审计策略 Cq<Lj  
audit summary                                         审计总结，审计小结 sieC7raO  
audit team                                         审计小组 >e- 0A  
audit test                                    审计测试 EAWBgOO8iC  
audit trail                                          审计轨迹 &ZFHWI(P
 
audit work                                        审计工作 (5:pHX`P  
audit working paper                                 审计工作底稿 Ke:EL;*8k  
audited financial statement                        审计会计报表，已审计财务报表 =\5f_g2M  
Auditing Guidelines (the～)                      审计规范指南 2$t%2>1>@  
auditing standards                             审计准则 6#
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audit-oriented working paper                          (审计)业务类工作底稿  )OQ<H.X  
authorisation                                     授权 }{,Wha5\n  
authorisation of transaction                       交易的授权 !RwhVaSh  
availability                                         可获得性 d>MDC . j  
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balance                                      余额；差额；平衡 hHDLrr
  
balance sheet                                    资产负债表 a!u5}[{  
bank                                                 银行 rxy5Nrue  
bank account                                    银行账户，银行户头 B2LXF3#/  
bank statement                                 银行对账单 j}tGcFwvSN  
barter transaction                              易货交易，以物换物交易 SEi\H$!  
basis of audit                                    审计依据 )ryPK"V  
basis of preparation                                (会计报表的)编制基础 ]b1>bv%  
book of account                               账目，账簿 ~@@$-,}X  
borrowing                                         借款，贷款，借债 o F_{oV'  
branch                                              分支，分支机构，分店 <|G!Qn?2-  
brought forward                                (账户余额等的)承上年，承上期，承上页 sy4Nm0m  
budget                                              预算 SfY9PNck\  
building                                      建筑物；大楼 *$;Zk!sEF  
business conditions                                  业务情况，经营情况 OfA+|xT&  
business licence                               (企业等的)营业执照 h|Qb:zEP,  
business relation                                业务关系
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