[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 !,Uzt1K:  
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审计词汇英汉对照 *S= c0  
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ability to continue as a going concern               持续经营能力 N~! GAaD  
acceptability                                     可接受性，可接受程度 XF Cwa  
acceptable level of detection risk                     检查风险的可接受水平 {b,#l]v  
acceptance of engagement                       接受委托 1e)5D& njS  
accepting the engagement for the first time              首次接受委托 /RBIZ_  
access to asset                                         对资产的接触 ;!:@3c  
according to                                     根据，依据，依照 @AfC$T  
account balance                                账户余额 5sZqX.XVF  
account for                                       对……进行会计处理，核算；解释 ^3O`8o  
accounting                                        会计，会计学 U UY
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accounting advisory serve                        会计咨询服务 t2Y2v2 J  
accounting firm                                 会计师事务所 phP%  
accounting information                      会计信息，会计资料 XCyAt;neon  
accounting period                             会计期间 _xu_W;nh  
accounting policies                                   会计政策 u5I#5  
accounting professional bodies                 会计职业组织，会计职业团体 `
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accounting records                                   会计记录 ]yV,lp  
accounting responsibility                           会计责任 rp_Aw  
accounting service                             会计服务 / 0ra]}[(  
accounting standards                                会计准则 3R?6{.  
Accounting Standards for Business Enterprises       企业会计准则 ;y]BXW&l&  
accounting system                             会计系统 !.cno&  
accounting treatment                                会计处理 9Ac4'L  
accuracy                                    准确性，精确性 ,cFBLj(@  
additional audit procedures                      追加审计程序 fqm-?vy}  
addressee                                         收件人，收信人 _%@ri]u{ov  
Administration of State-owned Assets  (the～)     国有资产管理局 \H{UJ  
administrative laws and regulations                 行政法规 2*pNIc  
adverse impact                                 不利影响，负面影响 i-M<_62c  
adverse opinion                                反对意见 a_(fqoW  
advisory group                                  咨询组，顾问组 /;;$9O9  
agency fee                                        代理费，代理费用 ['_W<  
aggregate                                          总计，合计为…… M-zqD8D  
alternation of document and record                 变造文件和记录 |0$7{nQ  
alternative audit procedures                      替代审计程序，备选审计程序 9D{p^hd  
amend                                              修改，修订 5-! Zm]  
amortisation                                      摊销 % '&_Po
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analytical capacity                             分析能力 E6+ 6  
analytical procedures                               分析性程序 +L-(Lz[p  
annual financial statements                        年度会计报表，年度财务报表 2B[I- K s  
appendix                                          附录，附表 RN ~pC  
applicable                                         适用的 
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applicable laws and regulations                 适用的法规 4;)aGN{e  
application systems                                  应用系统 qt=nN-AC(  
apply consistently                              一贯地执行，一贯地实施 f"aqg/l  
appropriate                                       适当的，合适的； @WnW @'*F  
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appropriate authorization                          适当的授权 _5H0<%\  
appropriateness of audit evidence                    审计证据的适当性 4|/=]w  
approval                                    批准，核准 +P|Z1a -jB  
assertion                                    (会计报表上的)认定；确认 r%FfJM@!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qrkJ:  
asset                                                 资产，财产 1JY3c M  
asset restructuring                             资产重组 '"]QAj?N  
assignment of duties                                 职责的划分 6I-Qq?L[H  
assistant                                     助理，助理人员 =@s{H +  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 `s~[q  
assumption                                       假设，假定 ~!#2s'  
at a given date                                         在某一特定时日 aB2t/ua  
attestation                                         鉴证，公证 dH~i  
attestation service                             鉴证服务 Ybp';8V  
audit adjustment                                审计调整 0 /fA>%&  
audit areas                                        审计领域 <4RP:2#  
audit conclusion                                审计结论 gn6@x  
audit effectiveness                             审计效果 {8w,{p`  
audit efficiency                                  审计效率 ~vw$Rnotz  
audit engagement letter                      审计业务约定书 ]?UK98uS\A  
audit evidence                                          审计证据 6rh^?B
  
audit fee                                    审计费 VL/KC-6  
audit files                                          审计档案 \PM5B"MDZ  
audit findings                                     审计中发现的事项 ^$~&e :{  
audit implementation stage                        审计实施阶段 U@"f(YL+"  
audit mark                                        审计标识 #iAw/a0&  
audit materiality                                 审计重要性 (dQsR sA  
audit method                                     审计方法 fea4Ul{ib  
audit objective                                         审计目标，审计目的 e<duDW$X  
audit of financial statements                      会计报表审计，财务报表审计 hs?cV)hDS  
audit opinion                                     审计意见 WNo<0|X  
audit period                                      被审计期间，被审计年度 I2e@_[ 1  
audit plan                                          审计计划 b9"HTQHl  
audit planning                                    编制审计计划，制定审计计划，审计计划 `+5,=S  
audit planning stage                                  审计计划阶段 ?.6fVSa  
audit procedure                                审计程序 p$}1V2
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audit programme                               审计程序表，具体审计计划 hDD]Kc;G^1  
audit report                                       审计报告 e8Vt
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 A ?ij  
audit report with a qualified opinion                 有保留意见的审计报告 YV)h"u+@0  
audit report with an adverse opinion                否定意见的审计报告 OJXK]dZ  
audit report with dual dates                      双重日期审计报告 Mo0pN\A}h  
audit reporting stage                                 审计报告阶段 'WcP+4c  
audit responsibility                                   审计责任 Hi#f Qji  
audit results                                      审计结果 <gjA(xT5  
audit risk                                          审计风险 }J(o!2.  
audit sampling                                          审计抽样 :i/uRR  
audit sampling techniques                         审计抽样方法，审计抽样技术 xF7q9'/F  
audit strategies                                  审计策略 |\J! x|xy  
audit summary                                         审计总结，审计小结 xL\R-H^c]  
audit team                                         审计小组 DW0UcLO  
audit test                                    审计测试 G\/7V L  
audit trail                                          审计轨迹 `Uy4>?  
audit work                                        审计工作 DH'0#  
audit working paper                                 审计工作底稿 f]DO2r  
audited financial statement                        审计会计报表，已审计财务报表 Usf7 AS=  
Auditing Guidelines (the～)                      审计规范指南 >;Vy{bL8  
auditing standards                             审计准则 <S(`e/#[  
audit-oriented working paper                          (审计)业务类工作底稿 &ngG_y8}&  
authorisation                                     授权 NG\^>.8  
authorisation of transaction                       交易的授权 :WAFBK/x  
availability                                         可获得性 0/,Dy2h  
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balance                                      余额；差额；平衡 .Uh|V-  
balance sheet                                    资产负债表 qN(,8P\90  
bank                                                 银行 9
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bank account                                    银行账户，银行户头 kC=h[<'  
bank statement                                 银行对账单 GOj<>h}r  
barter transaction                              易货交易，以物换物交易 JQk][3Rv  
basis of audit                                    审计依据 aT20FEZ;  
basis of preparation                                (会计报表的)编制基础 q !Nb-O{  
book of account                               账目，账簿 2t1u{  
borrowing                                         借款，贷款，借债 \Zmn!Gg  
branch                                              分支，分支机构，分店 v8NoD_  
brought forward                                (账户余额等的)承上年，承上期，承上页 $ \vTiS'  
budget                                              预算 Ncsk~=[  
building                                      建筑物；大楼 6*%E4#4  
business conditions                                  业务情况，经营情况 =`fz#Mfd  
business licence                               (企业等的)营业执照 y)0wM~E;2  
business relation                                业务关系 _p,1m[&M   
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