[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 .)!QsBU  
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审计词汇英汉对照 IyyBW2  
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ability to continue as a going concern               持续经营能力 $P0q!  
acceptability                                     可接受性，可接受程度 Q[7i  
acceptable level of detection risk                     检查风险的可接受水平 *<( $.c  
acceptance of engagement                       接受委托 x2#JD|0  
accepting the engagement for the first time              首次接受委托 j"69uj` R  
access to asset                                         对资产的接触 \BXzmok  
according to                                     根据，依据，依照 @>(KEjQTz  
account balance                                账户余额 bh pku=ov  
account for                                       对……进行会计处理，核算；解释 :Tg+)cZ  
accounting                                        会计，会计学 e;6KxvX~  
accounting advisory serve                        会计咨询服务 _q27 3QG/"  
accounting firm                                 会计师事务所 uD&B{c+a  
accounting information                      会计信息，会计资料 s51$x M  
accounting period                             会计期间 =L" 0]4K  
accounting policies                                   会计政策 /;Tc ]  
accounting professional bodies                 会计职业组织，会计职业团体 S v>6:y9?G  
accounting records                                   会计记录 &P|[YP37_  
accounting responsibility                           会计责任 0d9z8y  
accounting service                             会计服务 y3dk4s77  
accounting standards                                会计准则 @ivd|*?k0  
Accounting Standards for Business Enterprises       企业会计准则 \%=\4%:  
accounting system                             会计系统 `NsjtT'_  
accounting treatment                                会计处理 E6A"Xo  
accuracy                                    准确性，精确性 x.?5-3|d$  
additional audit procedures                      追加审计程序 [s{
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addressee                                         收件人，收信人 |/*Pimk  
Administration of State-owned Assets  (the～)     国有资产管理局 ^QRg9s,T<  
administrative laws and regulations                 行政法规 }6c>BU}DF  
adverse impact                                 不利影响，负面影响 @dDeOnF  
adverse opinion                                反对意见 a[O6xA%  
advisory group                                  咨询组，顾问组 neDXzMxF  
agency fee                                        代理费，代理费用 JF
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aggregate                                          总计，合计为…… B;1qy[  
alternation of document and record                 变造文件和记录 dq[h:kYm  
alternative audit procedures                      替代审计程序，备选审计程序 #dA$k+3  
amend                                              修改，修订 6g g8h>b  
amortisation                                      摊销 AC) M2;  
analytical capacity                             分析能力 L8QW
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analytical procedures                               分析性程序 8-#%l~dr  
annual financial statements                        年度会计报表，年度财务报表 ;!4g
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appendix                                          附录，附表 5~JT*Ny  
applicable                                         适用的 BPba3G9H  
applicable laws and regulations                 适用的法规 >M,oyM"s  
application systems                                  应用系统 QOF@DvQ  
apply consistently                              一贯地执行，一贯地实施 jmM|on!  
appropriate                                       适当的，合适的； i<m(neX[H  
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appropriate authorization                          适当的授权 e<L@QNX  
appropriateness of audit evidence                    审计证据的适当性 0CrsZtX  
approval                                    批准，核准 _/s"VYFZ  
assertion                                    (会计报表上的)认定；确认 IY`p7 )#i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ??rS h Mu  
asset                                                 资产，财产 9t"Rw ns  
asset restructuring                             资产重组 BX@I
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assignment of duties                                 职责的划分 &_ekA44E  
assistant                                     助理，助理人员 yw3"jd cl  
associated company                                 联属公司，联营公司 y/lF1{}5  
association                                        联合，结合；协会，社团 XIHN6aQ{X  
assumption                                       假设，假定 p T(M>LP83  
at a given date                                         在某一特定时日 } { o!  
attestation                                         鉴证，公证 e3?=
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attestation service                             鉴证服务 X W)TI  
audit adjustment                                审计调整 X*8y"~X|vq  
audit areas                                        审计领域 0s#72}n  
audit conclusion                                审计结论 c3A\~tHW  
audit effectiveness                             审计效果 J-F".6i5  
audit efficiency                                  审计效率 =!O->C:  
audit engagement letter                      审计业务约定书 :d36oiHKu  
audit evidence                                          审计证据 Aw o)a8e  
audit fee                                    审计费 ;;Q^/rkC  
audit files                                          审计档案 `2s!%
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audit findings                                     审计中发现的事项 z^gJy,T  
audit implementation stage                        审计实施阶段 Ifj&S'():  
audit mark                                        审计标识 xt{'Be&Ya+  
audit materiality                                 审计重要性 Ccf/hA#mb  
audit method                                     审计方法 (q> TKM  
audit objective                                         审计目标，审计目的 yPm2??5MW>  
audit of financial statements                      会计报表审计，财务报表审计 /:&!o2&1H  
audit opinion                                     审计意见 b'H'QY   
audit period                                      被审计期间，被审计年度 d2 ^}ooE  
audit plan                                          审计计划 N%y i4  
audit planning                                    编制审计计划，制定审计计划，审计计划 "/#JC}]  
audit planning stage                                  审计计划阶段 yBIlwN`kB  
audit procedure                                审计程序 5,RUPaE  
audit programme                               审计程序表，具体审计计划 *2'8d8>R%]  
audit report                                       审计报告 (C 2 XFg_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (!os&/",  
audit report with a qualified opinion                 有保留意见的审计报告 o\AnM5  
audit report with an adverse opinion                否定意见的审计报告  `zwz  
audit report with dual dates                      双重日期审计报告 W.7rHa  
audit reporting stage                                 审计报告阶段 1^p/#jt  
audit responsibility                                   审计责任 sGvbL-S-f:  
audit results                                      审计结果 5jdZC(q5a  
audit risk                                          审计风险 .1x04Np!  
audit sampling                                          审计抽样 ])x1MmRg\  
audit sampling techniques                         审计抽样方法，审计抽样技术 )s2] -n}W  
audit strategies                                  审计策略 TOYK'|lwM  
audit summary                                         审计总结，审计小结 hG
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audit team                                         审计小组 j=_rUc'Me  
audit test                                    审计测试 gt&|T j  
audit trail                                          审计轨迹 |.IH4 K  
audit work                                        审计工作 )&DAbB!O  
audit working paper                                 审计工作底稿 l.[pnLD  
audited financial statement                        审计会计报表，已审计财务报表 B~Q-V&@o  
Auditing Guidelines (the～)                      审计规范指南 +8=$-E=  
auditing standards                             审计准则 ^ k^y|\UtZ  
audit-oriented working paper                          (审计)业务类工作底稿 30Yis_l2h  
authorisation                                     授权 e_vsiT  
authorisation of transaction                       交易的授权 0P^h6Vat  
availability                                         可获得性 73WSW/^F  
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balance                                      余额；差额；平衡 |Lq8cA)|y  
balance sheet                                    资产负债表 -wlj;U  
bank                                                 银行 r );R/)&  
bank account                                    银行账户，银行户头 t<%0eu|  
bank statement                                 银行对账单 @u3`lhUcT  
barter transaction                              易货交易，以物换物交易 <3YZ0f f>  
basis of audit                                    审计依据 #c!:&9oU  
basis of preparation                                (会计报表的)编制基础 Otn,UoeeB  
book of account                               账目，账簿 }fpya2Xt  
borrowing                                         借款，贷款，借债 4DXbeQs:  
branch                                              分支，分支机构，分店 ^\)a[OW p  
brought forward                                (账户余额等的)承上年，承上期，承上页 0MQ= Rt  
budget                                              预算 -!\3;/  
building                                      建筑物；大楼 .{Y;6]9[  
business conditions                                  业务情况，经营情况 JFq wC=-  
business licence                               (企业等的)营业执照 Zw]`z*,yRA  
business relation                                业务关系 vG& >-
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