[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 BNd^qB ?  
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审计词汇英汉对照 OCZ[D{i9@  
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ability to continue as a going concern               持续经营能力 6KVnnK  
acceptability                                     可接受性，可接受程度 rS4@1`/R  
acceptable level of detection risk                     检查风险的可接受水平 U Z|HJ8_  
acceptance of engagement                       接受委托 oS 7(s  
accepting the engagement for the first time              首次接受委托 _)]+hUwY  
access to asset                                         对资产的接触 +hE(Ra#  
according to                                     根据，依据，依照 xdf82)  
account balance                                账户余额 *+uHQgn(  
account for                                       对……进行会计处理，核算；解释 qTAc[Ko  
accounting                                        会计，会计学 ]J:1P`k.  
accounting advisory serve                        会计咨询服务 Tsz p3,] f  
accounting firm                                 会计师事务所 C4
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accounting information                      会计信息，会计资料 zN{K5<7o  
accounting period                             会计期间 rAs,X  
accounting policies                                   会计政策 [5uRS}!  
accounting professional bodies                 会计职业组织，会计职业团体 G
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accounting records                                   会计记录 /v/C<]   
accounting responsibility                           会计责任 Kx=4~  
accounting service                             会计服务 6I!7c^]t  
accounting standards                                会计准则 s/7 A7![  
Accounting Standards for Business Enterprises       企业会计准则 05snuNt]-  
accounting system                             会计系统 m=:4`_0Q  
accounting treatment                                会计处理 a)S+8uU  
accuracy                                    准确性，精确性 )ZBY* lk9  
additional audit procedures                      追加审计程序 zG
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addressee                                         收件人，收信人 @BrMl%gV  
Administration of State-owned Assets  (the～)     国有资产管理局 7<jZ`qdq_  
administrative laws and regulations                 行政法规 x5QaM.+=J  
adverse impact                                 不利影响，负面影响 !2z?YZhu  
adverse opinion                                反对意见 TYlbU<  
advisory group                                  咨询组，顾问组 0H0-U'l  
agency fee                                        代理费，代理费用 WBNw~|DO]  
aggregate                                          总计，合计为…… 5 *E#*H  
alternation of document and record                 变造文件和记录 @#P,d5^G  
alternative audit procedures                      替代审计程序，备选审计程序 CBDG./  
amend                                              修改，修订 +=]!P#  
amortisation                                      摊销 ZVbl8 8,(l  
analytical capacity                             分析能力 m!W3Cwz\&  
analytical procedures                               分析性程序 K{ \;2M  
annual financial statements                        年度会计报表，年度财务报表 f{"8g"[[)(  
appendix                                          附录，附表 b:R-mg.VT{  
applicable                                         适用的 o/C\d$i'  
applicable laws and regulations                 适用的法规 9_QP!,  
application systems                                  应用系统 u$D*tqxG  
apply consistently                              一贯地执行，一贯地实施 <L{(Mj%Z  
appropriate                                       适当的，合适的； B%KG3]  
征用，挪用 @^;j)%F}  
appropriate authorization                          适当的授权 m$9w"8R  
appropriateness of audit evidence                    审计证据的适当性 xB@|LtdO9;  
approval                                    批准，核准 "
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assertion                                    (会计报表上的)认定；确认 Z0`T\ay  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &AlJ "N|  
asset                                                 资产，财产 ALEnI@0  
asset restructuring                             资产重组 WWL4`s  
assignment of duties                                 职责的划分 U,+[5sbo  
assistant                                     助理，助理人员 ,^gyH \  
associated company                                 联属公司，联营公司 [kqYfY?K  
association                                        联合，结合；协会，社团 `'\t$nU  
assumption                                       假设，假定 4;HJ;0-ps  
at a given date                                         在某一特定时日 (
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attestation                                         鉴证，公证 avy"r$v_&  
attestation service                             鉴证服务 Y3h/~bM%
 
audit adjustment                                审计调整 .<z!3O&L  
audit areas                                        审计领域 =l.+,|ZH!  
audit conclusion                                审计结论 u7xDau(c  
audit effectiveness                             审计效果 !r`,=
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audit efficiency                                  审计效率 ifo7%XPcg  
audit engagement letter                      审计业务约定书 sP-^~ pp  
audit evidence                                          审计证据 `\X+ Ud|  
audit fee                                    审计费 +4\U)Z/\  
audit files                                          审计档案 2DB7+aZ*  
audit findings                                     审计中发现的事项 pGSai&  
audit implementation stage                        审计实施阶段 CiR%Ujf  
audit mark                                        审计标识 S,U Pl}KF  
audit materiality                                 审计重要性 I+ es8  
audit method                                     审计方法 :K ~  
audit objective                                         审计目标，审计目的 PlYm&  
audit of financial statements                      会计报表审计，财务报表审计 Dw7vv]+ S  
audit opinion                                     审计意见 bWZbG{Y.  
audit period                                      被审计期间，被审计年度 }<z_Q_b+e  
audit plan                                          审计计划 U:MPgtwe  
audit planning                                    编制审计计划，制定审计计划，审计计划 /XudV2P-CA  
audit planning stage                                  审计计划阶段 Iyd?|f"  
audit procedure                                审计程序 |7B!^ K  
audit programme                               审计程序表，具体审计计划 RUr=fEH  
audit report                                       审计报告 k<RZKwQc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a=XW[TY1  
audit report with a qualified opinion                 有保留意见的审计报告 Zh NdB  
audit report with an adverse opinion                否定意见的审计报告 7~ztwL  
audit report with dual dates                      双重日期审计报告 kQaSbpNmH  
audit reporting stage                                 审计报告阶段 ^1Xt]T`e  
audit responsibility                                   审计责任 &20P,8@  
audit results                                      审计结果 cEe?*\G  
audit risk                                          审计风险 ~Ph\Sbp  
audit sampling                                          审计抽样 c}[+h 5  
audit sampling techniques                         审计抽样方法，审计抽样技术 -dv%H{  
audit strategies                                  审计策略 Y%|@R3[Nk  
audit summary                                         审计总结，审计小结 JbO ~n )%x  
audit team                                         审计小组 QRLJ_W^&u  
audit test                                    审计测试 x f4{r+  
audit trail                                          审计轨迹 @HBEt^!  
audit work                                        审计工作 ~^^ NHq  
audit working paper                                 审计工作底稿 mR8W]'gl.L  
audited financial statement                        审计会计报表，已审计财务报表 ](eN@Xi&@  
Auditing Guidelines (the～)                      审计规范指南 KOg?FmD  
auditing standards                             审计准则 !;6Jng%  
audit-oriented working paper                          (审计)业务类工作底稿 tRw@U4=y  
authorisation                                     授权 0F#>Cm D  
authorisation of transaction                       交易的授权 qzFQEepso  
availability                                         可获得性 "4H8A=  
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balance                                      余额；差额；平衡 51# "3S  
balance sheet                                    资产负债表 y<XlRTy[}  
bank                                                 银行 24Z]%+b*E  
bank account                                    银行账户，银行户头 tn|,O.t  
bank statement                                 银行对账单 4yaxl\2  
barter transaction                              易货交易，以物换物交易 *2}O-e  
basis of audit                                    审计依据 ecOy6@UDY  
basis of preparation                                (会计报表的)编制基础 0W`LVue  
book of account                               账目，账簿 y[O-pD`  
borrowing                                         借款，贷款，借债 >QHo@Zqj(  
branch                                              分支，分支机构，分店 M}0eu(_|  
brought forward                                (账户余额等的)承上年，承上期，承上页 uhV0J97  
budget                                              预算 Px M!U!t  
building                                      建筑物；大楼 4$,,Ppn  
business conditions                                  业务情况，经营情况 ~#}Dx :HH  
business licence                               (企业等的)营业执照 Gjz[1d  
business relation                                业务关系 P6Bl *@G  
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