[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 h!ogH >S~  
　　
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审计词汇英汉对照 n|{#5#  
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ability to continue as a going concern               持续经营能力 D*ZjoU  
acceptability                                     可接受性，可接受程度 9OV@z6
  
acceptable level of detection risk                     检查风险的可接受水平 |$b8(g$s)  
acceptance of engagement                       接受委托 w;gk=<_  
accepting the engagement for the first time              首次接受委托 p<=Lh47 =  
access to asset                                         对资产的接触 gu!!}pwV9  
according to                                     根据，依据，依照 /wLGf]0  
account balance                                账户余额 Uffwzd!  
account for                                       对……进行会计处理，核算；解释 5h&sdzfG  
accounting                                        会计，会计学 H 7GI`3o  
accounting advisory serve                        会计咨询服务 nj'5iiV`]  
accounting firm                                 会计师事务所 K<wFr-z  
accounting information                      会计信息，会计资料 50QDqC-]XS  
accounting period                             会计期间 )\#*~73  
accounting policies                                   会计政策 W`_JERo  
accounting professional bodies                 会计职业组织，会计职业团体 -R]0cefC<f  
accounting records                                   会计记录 zQ|2D*W  
accounting responsibility                           会计责任 6{buel(|e  
accounting service                             会计服务 HoABo:  
accounting standards                                会计准则 -dixiJ
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Accounting Standards for Business Enterprises       企业会计准则 &F uPd}F  
accounting system                             会计系统 aL4^ po  
accounting treatment                                会计处理 Yr/$92(  
accuracy                                    准确性，精确性 o6px1C:  
additional audit procedures                      追加审计程序 n82tZpn  
addressee                                         收件人，收信人 V!+iq*Z|=  
Administration of State-owned Assets  (the～)     国有资产管理局 wKLYyetM!  
administrative laws and regulations                 行政法规 oj - `G  
adverse impact                                 不利影响，负面影响 eO <N/?t  
adverse opinion                                反对意见 m2\\!C]f  
advisory group                                  咨询组，顾问组 ANFes*8j  
agency fee                                        代理费，代理费用 wn5OgXxG<  
aggregate                                          总计，合计为…… ]JjS$VMauX  
alternation of document and record                 变造文件和记录 (|K+1R  
alternative audit procedures                      替代审计程序，备选审计程序 Qdq;C,}Ai.  
amend                                              修改，修订 dGYR  'x  
amortisation                                      摊销 Jg;[k  
analytical capacity                             分析能力  x<gmDy*  
analytical procedures                               分析性程序 .oyA
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annual financial statements                        年度会计报表，年度财务报表 bRx
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appendix                                          附录，附表 j|[rT^b@  
applicable                                         适用的 q$:7j5E  
applicable laws and regulations                 适用的法规 Q;$k?G=l  
application systems                                  应用系统 C P}fxDW  
apply consistently                              一贯地执行，一贯地实施 `FPQOa*%3  
appropriate                                       适当的，合适的； =U3S"W %  
征用，挪用 o>r
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appropriate authorization                          适当的授权 /AD&z?My+E  
appropriateness of audit evidence                    审计证据的适当性 F<,pAxl~@  
approval                                    批准，核准 Nn[*ox#i  
assertion                                    (会计报表上的)认定；确认 b!]O]dk#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 no3yzF3Hi  
asset                                                 资产，财产 %=UD~5!G0  
asset restructuring                             资产重组 m"n74cxS  
assignment of duties                                 职责的划分 -xHR6  
assistant                                     助理，助理人员 H54RA6$>  
associated company                                 联属公司，联营公司 "Xv} l@  
association                                        联合，结合；协会，社团 MW7~=T  
assumption                                       假设，假定 9fEe={ B+  
at a given date                                         在某一特定时日 ;#85 _/  
attestation                                         鉴证，公证 SA +d4P_T  
attestation service                             鉴证服务 e,xL~P{|  
audit adjustment                                审计调整 }ssV"5M  
audit areas                                        审计领域 m[}k]PB>  
audit conclusion                                审计结论 -i`jS_-Cv-  
audit effectiveness                             审计效果 JD$g%hcVZa  
audit efficiency                                  审计效率 1%+-}yo<  
audit engagement letter                      审计业务约定书 &s+l/;3  
audit evidence                                          审计证据 [A7TSN  
audit fee                                    审计费 8gP1]xD  
audit files                                          审计档案 Mk}T  
audit findings                                     审计中发现的事项 y|6n:<o  
audit implementation stage                        审计实施阶段 XGB\rfvS  
audit mark                                        审计标识 =xo
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audit materiality                                 审计重要性 YCbvCw$Ob  
audit method                                     审计方法 ;:6\w!fc  
audit objective                                         审计目标，审计目的 $,}jz.R@  
audit of financial statements                      会计报表审计，财务报表审计 }p~2lOI  
audit opinion                                     审计意见 7 9tE  
audit period                                      被审计期间，被审计年度 %+~\I\)1  
audit plan                                          审计计划 ]=~dyi  
audit planning                                    编制审计计划，制定审计计划，审计计划 4C*ywP  
audit planning stage                                  审计计划阶段 .TGw+E1k  
audit procedure                                审计程序 ).71gp@&  
audit programme                               审计程序表，具体审计计划 $:~;U xh=  
audit report                                       审计报告 aFTWzz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O52/fGt  
audit report with a qualified opinion                 有保留意见的审计报告 >jI.$%L$  
audit report with an adverse opinion                否定意见的审计报告 0fOhCxtL@  
audit report with dual dates                      双重日期审计报告 TDH^x1P  
audit reporting stage                                 审计报告阶段 IbI0".o  
audit responsibility                                   审计责任 wEjinP$2  
audit results                                      审计结果 JXc.?{LL  
audit risk                                          审计风险 1$&@wG  
audit sampling                                          审计抽样 q/ljH_-  
audit sampling techniques                         审计抽样方法，审计抽样技术 q_b!+Y  
audit strategies                                  审计策略 9nG^_.}|  
audit summary                                         审计总结，审计小结 {,%&}kd>  
audit team                                         审计小组 {:1j>4m2  
audit test                                    审计测试 `g]  
audit trail                                          审计轨迹 K7RAmX  
audit work                                        审计工作 4m
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audit working paper                                 审计工作底稿 ~[%CUc"  
audited financial statement                        审计会计报表，已审计财务报表 *~^6 3Nx!  
Auditing Guidelines (the～)                      审计规范指南 c~R'`Q  
auditing standards                             审计准则 a}UmD HS-  
audit-oriented working paper                          (审计)业务类工作底稿 Cab.a)o  
authorisation                                     授权 r)^sHpK:`  
authorisation of transaction                       交易的授权 
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availability                                         可获得性 3]*Kz*i  
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balance                                      余额；差额；平衡 =%W:N|k  
balance sheet                                    资产负债表 '7?Y+R@|L  
bank                                                 银行 DB|1Sqjsn  
bank account                                    银行账户，银行户头 MfL 7|b)  
bank statement                                 银行对账单  J0!V(  
barter transaction                              易货交易，以物换物交易 GLf!i1Z  
basis of audit                                    审计依据 dxX`\{E  
basis of preparation                                (会计报表的)编制基础 R;OPY?EeW  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 #~ x7G  
branch                                              分支，分支机构，分店 '[#y|  
brought forward                                (账户余额等的)承上年，承上期，承上页 uPfz '|,  
budget                                              预算  X)3(.L  
building                                      建筑物；大楼 @62,.\F  
business conditions                                  业务情况，经营情况 &ksuk9M  
business licence                               (企业等的)营业执照 >PA*L(Dh%  
business relation                                业务关系 "6jt$-?  
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