[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 a$ W O}g?  
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审计词汇英汉对照 /
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ability to continue as a going concern               持续经营能力 jLFaf#G]  
acceptability                                     可接受性，可接受程度 +kI}O*s  
acceptable level of detection risk                     检查风险的可接受水平 Q-)(s   
acceptance of engagement                       接受委托 .)*&NY!nsl  
accepting the engagement for the first time              首次接受委托 c coi  
access to asset                                         对资产的接触 |E13W  
according to                                     根据，依据，依照 (U\o0L I  
account balance                                账户余额 6@aH2+4+  
account for                                       对……进行会计处理，核算；解释 n%r>W^2j  
accounting                                        会计，会计学 lB}?ey  
accounting advisory serve                        会计咨询服务 =K@LEZZ'/<  
accounting firm                                 会计师事务所 fwppqIM  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 *g mc6xY  
accounting policies                                   会计政策 j'*.=cwsp  
accounting professional bodies                 会计职业组织，会计职业团体 fD%/]` y  
accounting records                                   会计记录 .p{l
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accounting responsibility                           会计责任 mB2}(DbhE  
accounting service                             会计服务 5REH`-  
accounting standards                                会计准则 n6[shXH  
Accounting Standards for Business Enterprises       企业会计准则 hGFi|9/-u  
accounting system                             会计系统 P]"@3Z&w  
accounting treatment                                会计处理 "]^U(m>f  
accuracy                                    准确性，精确性 Tw \@]fw  
additional audit procedures                      追加审计程序 hl[<o<`Q  
addressee                                         收件人，收信人 cz
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Administration of State-owned Assets  (the～)     国有资产管理局 I'D3~UIf  
administrative laws and regulations                 行政法规 qX&+  
adverse impact                                 不利影响，负面影响 zGe =l;  
adverse opinion                                反对意见 Sh;`<Ggi~  
advisory group                                  咨询组，顾问组 '3XOU.  
agency fee                                        代理费，代理费用 xb7!!PR  
aggregate                                          总计，合计为…… M"mvPr9  
alternation of document and record                 变造文件和记录 \*PE#RB#6  
alternative audit procedures                      替代审计程序，备选审计程序 f$</BND  
amend                                              修改，修订 eDo4>k"5  
amortisation                                      摊销 +;H=_~b  
analytical capacity                             分析能力 pg!m
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analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 OL=X&Vaf<  
appendix                                          附录，附表 q2k}bb +  
applicable                                         适用的 ;E}&{w/My  
applicable laws and regulations                 适用的法规 ?:q"qwt$F  
application systems                                  应用系统 %AV3eqghCg  
apply consistently                              一贯地执行，一贯地实施 x1 LI&  
appropriate                                       适当的，合适的； C&q}&=3r  
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appropriate authorization                          适当的授权 =5:vKL j  
appropriateness of audit evidence                    审计证据的适当性 2!f'l'}  
approval                                    批准，核准 6 y"r'  
assertion                                    (会计报表上的)认定；确认 2+|r*2_glo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?,v@H$)3_  
asset                                                 资产，财产 Jbima>  
asset restructuring                             资产重组 mGz'%?zj  
assignment of duties                                 职责的划分 AB!({EIi  
assistant                                     助理，助理人员 a"+VP>4  
associated company                                 联属公司，联营公司 qq^[(n  
association                                        联合，结合；协会，社团 uA?a DjA  
assumption                                       假设，假定 \#h=pz+jb  
at a given date                                         在某一特定时日 CE183l\  
attestation                                         鉴证，公证 9(&$Gwi  
attestation service                             鉴证服务 cB;DB)0P  
audit adjustment                                审计调整 ^wIP`
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audit areas                                        审计领域 1_~'?'&^  
audit conclusion                                审计结论 E?0RR'  
audit effectiveness                             审计效果 1^Q!EV  
audit efficiency                                  审计效率 TR?jT U  
audit engagement letter                      审计业务约定书 J(~xU0gd'  
audit evidence                                          审计证据 o
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audit fee                                    审计费 hHt.No  
audit files                                          审计档案 k \t6b1.M  
audit findings                                     审计中发现的事项 Yv*i69"  
audit implementation stage                        审计实施阶段 RXPl~]k#i  
audit mark                                        审计标识 rI:]''PR  
audit materiality                                 审计重要性 ']Km%uwL  
audit method                                     审计方法 ?s0")R&  
audit objective                                         审计目标，审计目的 "Q23s"  
audit of financial statements                      会计报表审计，财务报表审计 d[(%5pw~zL  
audit opinion                                     审计意见 ^-}3+YA  
audit period                                      被审计期间，被审计年度 +c'I7bBr  
audit plan                                          审计计划 Tq6@ 1j6p  
audit planning                                    编制审计计划，制定审计计划，审计计划 TI'~K}Te  
audit planning stage                                  审计计划阶段 kr ?`GQm  
audit procedure                                审计程序 "MT{t><  
audit programme                               审计程序表，具体审计计划 BW)t2kR&  
audit report                                       审计报告 (+\K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7_7^&.Hh  
audit report with a qualified opinion                 有保留意见的审计报告 -}JRsQ+rgM  
audit report with an adverse opinion                否定意见的审计报告 i];@e]   
audit report with dual dates                      双重日期审计报告 :;x#qtv~Iz  
audit reporting stage                                 审计报告阶段 
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audit responsibility                                   审计责任 RK]."m0c~#  
audit results                                      审计结果 ;UjP0z
  
audit risk                                          审计风险 E}w<-]8  
audit sampling                                          审计抽样 -E!V;Tgc%U  
audit sampling techniques                         审计抽样方法，审计抽样技术 T|nN.  
audit strategies                                  审计策略 "_&HM4%!  
audit summary                                         审计总结，审计小结 M7lMOG(\  
audit team                                         审计小组 M#>f:_`<  
audit test                                    审计测试 \RP=Gf  
audit trail                                          审计轨迹 `!T
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audit work                                        审计工作 7<ES&ls_  
audit working paper                                 审计工作底稿 8<ri"m,  
audited financial statement                        审计会计报表，已审计财务报表 [+y
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Auditing Guidelines (the～)                      审计规范指南 7~q'3 N  
auditing standards                             审计准则 D&)gcO`\  
audit-oriented working paper                          (审计)业务类工作底稿 iN
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authorisation                                     授权 :@X@8j":  
authorisation of transaction                       交易的授权 dQFx]p3L  
availability                                         可获得性 KH&xu,I  
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balance                                      余额；差额；平衡 m;LeaD}0  
balance sheet                                    资产负债表 ~F]- +|  
bank                                                 银行 5k}U XRB?  
bank account                                    银行账户，银行户头 (iiyptJ  
bank statement                                 银行对账单 F;&'C$%  
barter transaction                              易货交易，以物换物交易 gasl%&  
basis of audit                                    审计依据 MhB kr{8  
basis of preparation                                (会计报表的)编制基础 \G*vY#]  
book of account                               账目，账簿 D &w m7,  
borrowing                                         借款，贷款，借债 'm"H*f  
branch                                              分支，分支机构，分店 Pz+8u&~p  
brought forward                                (账户余额等的)承上年，承上期，承上页 G>{;@u  
budget                                              预算 #PmF@ CHR  
building                                      建筑物；大楼 'bg%9}  
business conditions                                  业务情况，经营情况 Hp":r%)  
business licence                               (企业等的)营业执照 !NYc!gYD  
business relation                                业务关系
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