[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 5[_8N{QC;  
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审计词汇英汉对照 9K|lU:,  
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ability to continue as a going concern               持续经营能力 Be+:-t)  
acceptability                                     可接受性，可接受程度  o2  
acceptable level of detection risk                     检查风险的可接受水平 a"}#HvB+  
acceptance of engagement                       接受委托 l'QR2r7&.  
accepting the engagement for the first time              首次接受委托 %S.U`(.  
access to asset                                         对资产的接触 .TC `\mV  
according to                                     根据，依据，依照 lG9ARRy(=  
account balance                                账户余额 )*
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account for                                       对……进行会计处理，核算；解释 jhv1 D'>6  
accounting                                        会计，会计学 Z<W6Avr  
accounting advisory serve                        会计咨询服务 +`8) U3u0  
accounting firm                                 会计师事务所 $4 Uy3C+6  
accounting information                      会计信息，会计资料 5>)jNtZ  
accounting period                             会计期间 d&`j8O  
accounting policies                                   会计政策 Tm52=+uf$  
accounting professional bodies                 会计职业组织，会计职业团体 I0K!Kcu5Iu  
accounting records                                   会计记录 9eiBj  
accounting responsibility                           会计责任 p8l#=]\;  
accounting service                             会计服务 4-_lf(#i  
accounting standards                                会计准则 31& .L nq  
Accounting Standards for Business Enterprises       企业会计准则 e6lOmgHn5  
accounting system                             会计系统 Cw $^w  
accounting treatment                                会计处理 AF]!wUKxy  
accuracy                                    准确性，精确性 r%d11[z  
additional audit procedures                      追加审计程序 /Ph&:n\4  
addressee                                         收件人，收信人 f)Q]{cb6  
Administration of State-owned Assets  (the～)     国有资产管理局 9 w1ONw8v  
administrative laws and regulations                 行政法规 /T[ICd2J  
adverse impact                                 不利影响，负面影响 1 ],, Ar5  
adverse opinion                                反对意见 acQNpT  
advisory group                                  咨询组，顾问组 \_nmfTr
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agency fee                                        代理费，代理费用 Y,btL'[W  
aggregate                                          总计，合计为…… mndl~/  
alternation of document and record                 变造文件和记录 v&2@<I>  
alternative audit procedures                      替代审计程序，备选审计程序 DA`sm  
amend                                              修改，修订 od*Z$Hb>'  
amortisation                                      摊销 @T1+b"TC  
analytical capacity                             分析能力 p"IS"k%  
analytical procedures                               分析性程序 ?K {1S  
annual financial statements                        年度会计报表，年度财务报表 '%C.([  
appendix                                          附录，附表 ^alZ\!B8  
applicable                                         适用的 E5G"QnxR>N  
applicable laws and regulations                 适用的法规 (M,VwwN  
application systems                                  应用系统 ApYud?0b  
apply consistently                              一贯地执行，一贯地实施 Cfo 8gX*  
appropriate                                       适当的，合适的； Uy5!H1u  
征用，挪用 < iI6@X>  
appropriate authorization                          适当的授权 w/5^R  
appropriateness of audit evidence                    审计证据的适当性 |qcFmy  
approval                                    批准，核准 lc7a@qnw  
assertion                                    (会计报表上的)认定；确认 u#WTh%/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C_cs(}wi  
asset                                                 资产，财产 @[tV_Z%,b  
asset restructuring                             资产重组 6F.7Ws<  
assignment of duties                                 职责的划分 )kKmgtj  
assistant                                     助理，助理人员 cO+Xzd;838  
associated company                                 联属公司，联营公司 U qw}4C/0  
association                                        联合，结合；协会，社团 dyiEK)$h  
assumption                                       假设，假定 nVn|$ "r  
at a given date                                         在某一特定时日 l@rwf$-  
attestation                                         鉴证，公证 igBrmaY'  
attestation service                             鉴证服务 !{tiTA  
audit adjustment                                审计调整 F] ?@X  
audit areas                                        审计领域 q%k(M[  
audit conclusion                                审计结论 I9un  
audit effectiveness                             审计效果 $KWYe{#  
audit efficiency                                  审计效率 }?]yxa~  
audit engagement letter                      审计业务约定书 uO@3vY',n  
audit evidence                                          审计证据 UlNfI}#X  
audit fee                                    审计费 M'zS7=F!:  
audit files                                          审计档案 ( *>/w$%  
audit findings                                     审计中发现的事项 X";ZUp  
audit implementation stage                        审计实施阶段 @D~+D@i$TW  
audit mark                                        审计标识 *UBP]w  
audit materiality                                 审计重要性 1i/::4=  
audit method                                     审计方法 TT2cOw  
audit objective                                         审计目标，审计目的 Mp"'?zf  
audit of financial statements                      会计报表审计，财务报表审计 KBw9(  
audit opinion                                     审计意见 N^ s!!Sbpq  
audit period                                      被审计期间，被审计年度 "WbVCT'i  
audit plan                                          审计计划 MziZN
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audit planning                                    编制审计计划，制定审计计划，审计计划 T3 9C lH  
audit planning stage                                  审计计划阶段 7ec0Xh1  
audit procedure                                审计程序 /ggkb8<3  
audit programme                               审计程序表，具体审计计划 + sywgb)  
audit report                                       审计报告 t'Eb#Nup3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q)V1{B@  
audit report with a qualified opinion                 有保留意见的审计报告 Q:kVCm/;  
audit report with an adverse opinion                否定意见的审计报告 !
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audit report with dual dates                      双重日期审计报告 y=9Dxst"V  
audit reporting stage                                 审计报告阶段 0SMQDs5j  
audit responsibility                                   审计责任 |O(-CDQe  
audit results                                      审计结果 7"F|6JP"$c  
audit risk                                          审计风险 Ni!;-,H+E  
audit sampling                                          审计抽样 j!x<QNNX  
audit sampling techniques                         审计抽样方法，审计抽样技术 s[3![ "^Y  
audit strategies                                  审计策略 p,w|=@=  
audit summary                                         审计总结，审计小结 ZD)0P=%  
audit team                                         审计小组 f2 ydL/M,  
audit test                                    审计测试 22GnbA7O  
audit trail                                          审计轨迹 Dd0Qp-:2  
audit work                                        审计工作 QJ#u[hsMFp  
audit working paper                                 审计工作底稿 [A"H/Qztk  
audited financial statement                        审计会计报表，已审计财务报表 ,@Fgr(?'`>  
Auditing Guidelines (the～)                      审计规范指南 &[5n0e[  
auditing standards                             审计准则 $N;"}Gz  
audit-oriented working paper                          (审计)业务类工作底稿 r(: 8!=~K  
authorisation                                     授权 [`.3f'")j  
authorisation of transaction                       交易的授权 ~V2ajM1Z&O  
availability                                         可获得性 @7
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balance                                      余额；差额；平衡 >f\zCT%cf  
balance sheet                                    资产负债表 ImWXzg3@{  
bank                                                 银行 gX @nPZjg  
bank account                                    银行账户，银行户头 IXZ(]&w e
 
bank statement                                 银行对账单 # 0GGc.  
barter transaction                              易货交易，以物换物交易 {sC@N
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basis of audit                                    审计依据 d"
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basis of preparation                                (会计报表的)编制基础 {)B9Z I{+A  
book of account                               账目，账簿 ORowx,(hX  
borrowing                                         借款，贷款，借债 T?X^0UdJj  
branch                                              分支，分支机构，分店 )=jT_?9b   
brought forward                                (账户余额等的)承上年，承上期，承上页 8 7RHA $?  
budget                                              预算 #PPR"w2g  
building                                      建筑物；大楼 k> b&xM !  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 uAu( +zV2  
business relation                                业务关系 J3;Tm~KJ_  
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