[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 j9XY%4.  
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审计词汇英汉对照 F IDNhu  
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ability to continue as a going concern               持续经营能力 x-:vpv%6y  
acceptability                                     可接受性，可接受程度 UTc$zc7  
acceptable level of detection risk                     检查风险的可接受水平 Mcj4GjV6:"  
acceptance of engagement                       接受委托 4JKB6~Y  
accepting the engagement for the first time              首次接受委托 -v8Jn#f  
access to asset                                         对资产的接触 ;'!U/N;-  
according to                                     根据，依据，依照 k$y(H;XA  
account balance                                账户余额 B++.tQ=X.  
account for                                       对……进行会计处理，核算；解释 z{bMW^F  
accounting                                        会计，会计学 2/sD#vC  
accounting advisory serve                        会计咨询服务 EShc1KPqc  
accounting firm                                 会计师事务所 1*S It5?4  
accounting information                      会计信息，会计资料 X?z5IL;rt  
accounting period                             会计期间 7
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accounting policies                                   会计政策 L^yQb4$&M  
accounting professional bodies                 会计职业组织，会计职业团体 9E) *X  
accounting records                                   会计记录 N{46DS  
accounting responsibility                           会计责任 ,RKBGOz?f  
accounting service                             会计服务 \v44Vmfz  
accounting standards                                会计准则 \O /" F;  
Accounting Standards for Business Enterprises       企业会计准则 kV!0cLH!hH  
accounting system                             会计系统 B]ul~FX  
accounting treatment                                会计处理 TDBWYppM  
accuracy                                    准确性，精确性 (l{+T#  
additional audit procedures                      追加审计程序 F#7Z R*ZB1  
addressee                                         收件人，收信人 ~mOGNf?f  
Administration of State-owned Assets  (the～)     国有资产管理局 A9qCaq{  
administrative laws and regulations                 行政法规 91r9RG>  
adverse impact                                 不利影响，负面影响 iN8?~T}w  
adverse opinion                                反对意见 Q2cF++Q1  
advisory group                                  咨询组，顾问组 bIT OA  
agency fee                                        代理费，代理费用 JiEcPii  
aggregate                                          总计，合计为…… #B8`qFpQC  
alternation of document and record                 变造文件和记录 T#6']D  
alternative audit procedures                      替代审计程序，备选审计程序 DalQ.  
amend                                              修改，修订 s0H_Y'  
amortisation                                      摊销 wXPNfV<(2  
analytical capacity                             分析能力 [&| Le;h  
analytical procedures                               分析性程序 BF<7.<,  
annual financial statements                        年度会计报表，年度财务报表 /*`BGNkYY  
appendix                                          附录，附表 O_K@\<;~  
applicable                                         适用的 D%(9ot{!e  
applicable laws and regulations                 适用的法规 D@uw[;Xb5  
application systems                                  应用系统 `IOp*8  
apply consistently                              一贯地执行，一贯地实施 !H{)L@f  
appropriate                                       适当的，合适的； 2`+
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征用，挪用 hE\,4c1  
appropriate authorization                          适当的授权 V]L$
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appropriateness of audit evidence                    审计证据的适当性 Fx4
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approval                                    批准，核准 t;Jt
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assertion                                    (会计报表上的)认定；确认 9Re605xQ6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kQC>8"  
asset                                                 资产，财产 ehtiu!Vk  
asset restructuring                             资产重组 ~'dnrhdme  
assignment of duties                                 职责的划分 uYIw ?fX
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assistant                                     助理，助理人员 0(|R NV_  
associated company                                 联属公司，联营公司 LeO ))  
association                                        联合，结合；协会，社团 a({qc0+UK  
assumption                                       假设，假定 GsqR8n=  
at a given date                                         在某一特定时日 H1| -f]!  
attestation                                         鉴证，公证 SW(7!`  
attestation service                             鉴证服务 7IBm(#  
audit adjustment                                审计调整
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audit areas                                        审计领域 k^Tu9}[W1  
audit conclusion                                审计结论 :>nk63
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audit effectiveness                             审计效果 B h@R9O<  
audit efficiency                                  审计效率 -))>7skc  
audit engagement letter                      审计业务约定书 vNLf) B  
audit evidence                                          审计证据 &YO5N4X~o  
audit fee                                    审计费 U(-9xp+  
audit files                                          审计档案 jPPaL]  
audit findings                                     审计中发现的事项 )~_!u}+:(  
audit implementation stage                        审计实施阶段 XtT;UBE  
audit mark                                        审计标识 ' :g8a=L  
audit materiality                                 审计重要性 l"}W $3]u$  
audit method                                     审计方法 v!t*Ng  
audit objective                                         审计目标，审计目的 MFX&+c  
audit of financial statements                      会计报表审计，财务报表审计 [4 g5{eX  
audit opinion                                     审计意见 m(y?3}h  
audit period                                      被审计期间，被审计年度 -kES]P?2  
audit plan                                          审计计划 o%h\55S  
audit planning                                    编制审计计划，制定审计计划，审计计划 E?y0UD[8J  
audit planning stage                                  审计计划阶段 $%;NX[>j  
audit procedure                                审计程序 l6xC'c,jg  
audit programme                               审计程序表，具体审计计划 1KruGq~  
audit report                                       审计报告 5U|f"3&8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZgtW  
audit report with a qualified opinion                 有保留意见的审计报告 Z@ h<xo*r  
audit report with an adverse opinion                否定意见的审计报告 9XT6Gf56  
audit report with dual dates                      双重日期审计报告 PdMx6 Ab  
audit reporting stage                                 审计报告阶段 ?8-e@/E#x  
audit responsibility                                   审计责任 +hY/4Tx<  
audit results                                      审计结果 WaWT 5|A  
audit risk                                          审计风险 V?Lf&X?  
audit sampling                                          审计抽样 2-o,4EfHVO  
audit sampling techniques                         审计抽样方法，审计抽样技术 P{(m:`N  
audit strategies                                  审计策略 vH# US  
audit summary                                         审计总结，审计小结 1)#<nk)I  
audit team                                         审计小组 >G' NI?$  
audit test                                    审计测试 <^R\N#  
audit trail                                          审计轨迹 3, ,Z   
audit work                                        审计工作 <$UMMA  
audit working paper                                 审计工作底稿 s?~Abj_  
audited financial statement                        审计会计报表，已审计财务报表 _ H$Cm  
Auditing Guidelines (the～)                      审计规范指南 }O2hhh_  
auditing standards                             审计准则 (d^pYPr{  
audit-oriented working paper                          (审计)业务类工作底稿 J2aA"BhdC"  
authorisation                                     授权 akm)X0!-}  
authorisation of transaction                       交易的授权 L$ ]D&f8:  
availability                                         可获得性 s7FqE>#c0  
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balance                                      余额；差额；平衡 %E1~I\n:F  
balance sheet                                    资产负债表 ?U|~h1   
bank                                                 银行 KPW: r#d  
bank account                                    银行账户，银行户头 w#Nn(!VR  
bank statement                                 银行对账单 kt[#@M!}  
barter transaction                              易货交易，以物换物交易 l#:=zu  
basis of audit                                    审计依据 <FS/'[P  
basis of preparation                                (会计报表的)编制基础 >P\Tnb"Q\  
book of account                               账目，账簿 LrF'Hd=O  
borrowing                                         借款，贷款，借债 F`Q,pBl1p6  
branch                                              分支，分支机构，分店 MuZ\<;W$  
brought forward                                (账户余额等的)承上年，承上期，承上页 *sAoYx  
budget                                              预算 ed{z^!w4  
building                                      建筑物；大楼 @#VxjXW^  
business conditions                                  业务情况，经营情况 L4Nk+R;  
business licence                               (企业等的)营业执照 eqeVz`  
business relation                                业务关系  >%#J8  

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