[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 $9GRAM.  
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审计词汇英汉对照 ,`7;S,f  
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ability to continue as a going concern               持续经营能力 1Aq*|JSk(  
acceptability                                     可接受性，可接受程度 F+;{s(wx  
acceptable level of detection risk                     检查风险的可接受水平 #4(/#K 1j  
acceptance of engagement                       接受委托 yVThbL_YJ  
accepting the engagement for the first time              首次接受委托 ;H#'9p,2  
access to asset                                         对资产的接触 1'5I]D ec  
according to                                     根据，依据，依照 {}?;|&_  
account balance                                账户余额 55
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account for                                       对……进行会计处理，核算；解释 ?Gq'r2V  
accounting                                        会计，会计学 BX[92~Bq  
accounting advisory serve                        会计咨询服务 Bp3%*va  
accounting firm                                 会计师事务所 mU1lEx$  
accounting information                      会计信息，会计资料 !HA[:-JCz  
accounting period                             会计期间 _ =c>>X  
accounting policies                                   会计政策 xCH,d:n=  
accounting professional bodies                 会计职业组织，会计职业团体 -b>"2B?  
accounting records                                   会计记录 2[&3$-]  
accounting responsibility                           会计责任 0G/VbS  
accounting service                             会计服务 $or?7 w>  
accounting standards                                会计准则 ; 6Wlu3I  
Accounting Standards for Business Enterprises       企业会计准则 0_HdjK  
accounting system                             会计系统 gY AXUM,  
accounting treatment                                会计处理 q #f U*  
accuracy                                    准确性，精确性 aa<9%j  
additional audit procedures                      追加审计程序 W4yNET%l,  
addressee                                         收件人，收信人 KWU ~QAc  
Administration of State-owned Assets  (the～)     国有资产管理局 t&UPU&tY  
administrative laws and regulations                 行政法规 L&1VPli  
adverse impact                                 不利影响，负面影响 Bc x-t)[  
adverse opinion                                反对意见 j
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advisory group                                  咨询组，顾问组 e";r_J3w  
agency fee                                        代理费，代理费用 $'3`$   
aggregate                                          总计，合计为…… cq'opjLf5  
alternation of document and record                 变造文件和记录 daT[2M  
alternative audit procedures                      替代审计程序，备选审计程序 \Q"o\:IoIT  
amend                                              修改，修订 so|5HR|  
amortisation                                      摊销 -If-c'"G  
analytical capacity                             分析能力 @ViJJ\  
analytical procedures                               分析性程序 v}hmI']yf  
annual financial statements                        年度会计报表，年度财务报表 "|CzQ&e  
appendix                                          附录，附表 -k{n"9a9?  
applicable                                         适用的 YmM+x=G:  
applicable laws and regulations                 适用的法规 ~U&,hFSPY  
application systems                                  应用系统 q/xMM`{  
apply consistently                              一贯地执行，一贯地实施 jR@j+p^e  
appropriate                                       适当的，合适的； [B9'/:  
征用，挪用
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appropriate authorization                          适当的授权 ]!J 6S.@#+  
appropriateness of audit evidence                    审计证据的适当性 I]P'wav~O  
approval                                    批准，核准 d%?+q0j  
assertion                                    (会计报表上的)认定；确认 T Hirh6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ua1ov7w$]  
asset                                                 资产，财产 ig:/60Z  
asset restructuring                             资产重组 2Yt#%
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assignment of duties                                 职责的划分 o{yEF1,c\  
assistant                                     助理，助理人员 3jPua)=p  
associated company                                 联属公司，联营公司 )xiiTkJd5  
association                                        联合，结合；协会，社团  ~dfc  
assumption                                       假设，假定 FblwQ-D  
at a given date                                         在某一特定时日 fk)ts,p?  
attestation                                         鉴证，公证 !=@Lyt)_b  
attestation service                             鉴证服务 *,hS-  
audit adjustment                                审计调整 Ed9ynJ~)X  
audit areas                                        审计领域 zCKZv|j6  
audit conclusion                                审计结论 z]ZhvH7-  
audit effectiveness                             审计效果 ([zt}uf  
audit efficiency                                  审计效率 Pl<r*d)h  
audit engagement letter                      审计业务约定书 hK"hMyH^  
audit evidence                                          审计证据 iph>"b$D
 
audit fee                                    审计费 `HvU_ja;  
audit files                                          审计档案 2bxkZS]  
audit findings                                     审计中发现的事项 jq#_*&Eg]  
audit implementation stage                        审计实施阶段 !)RND 6.  
audit mark                                        审计标识 IlsXj`!e  
audit materiality                                 审计重要性 2<wuzP|  
audit method                                     审计方法 ~\`lbGJ7?  
audit objective                                         审计目标，审计目的  sBY*9I  
audit of financial statements                      会计报表审计，财务报表审计 mh]'/C_*<w  
audit opinion                                     审计意见 o^;$-O!/  
audit period                                      被审计期间，被审计年度 VTySKY+  
audit plan                                          审计计划 {~>?%]tf  
audit planning                                    编制审计计划，制定审计计划，审计计划 }\}pSq W  
audit planning stage                                  审计计划阶段 wXp A1,i  
audit procedure                                审计程序 0ZPwE
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audit programme                               审计程序表，具体审计计划 OiNzN.}d  
audit report                                       审计报告 \y^Od7F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /%|JP{  
audit report with a qualified opinion                 有保留意见的审计报告 $u_0"sUV  
audit report with an adverse opinion                否定意见的审计报告 =8$//$  
audit report with dual dates                      双重日期审计报告 h`dtcJ0  
audit reporting stage                                 审计报告阶段 &Yi)|TU3'R  
audit responsibility                                   审计责任 $A"kHS7T  
audit results                                      审计结果 ?>5[~rMn  
audit risk                                          审计风险 ;NH5 L,  
audit sampling                                          审计抽样 y:(OZ%g  
audit sampling techniques                         审计抽样方法，审计抽样技术 1o)@{x/pd  
audit strategies                                  审计策略 Ov"]&e(I[  
audit summary                                         审计总结，审计小结 F>Rz}-Fy  
audit team                                         审计小组 D"0:n.  
audit test                                    审计测试 tGnBx)J|  
audit trail                                          审计轨迹 aAZS^S4v  
audit work                                        审计工作 Nq1la8oQ3  
audit working paper                                 审计工作底稿 \$YKw0K  
audited financial statement                        审计会计报表，已审计财务报表 "OF4#a17  
Auditing Guidelines (the～)                      审计规范指南 )&]gX  
auditing standards                             审计准则 Ai
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audit-oriented working paper                          (审计)业务类工作底稿 `B k7W]{L  
authorisation                                     授权 P:h
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authorisation of transaction                       交易的授权 m7wD#?lm  
availability                                         可获得性 ]| 6 2l+  
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balance                                      余额；差额；平衡 @5N^^B  
balance sheet                                    资产负债表 cHOtMPyQ  
bank                                                 银行 +a aj3m  
bank account                                    银行账户，银行户头 RY'f%c  
bank statement                                 银行对账单 >(mp$#+w  
barter transaction                              易货交易，以物换物交易 &v|Uy}h&%1  
basis of audit                                    审计依据 L;zwqdI  
basis of preparation                                (会计报表的)编制基础 ifj%!*   
book of account                               账目，账簿 r!SMF]?SJ  
borrowing                                         借款，贷款，借债 :)VO,b~r  
branch                                              分支，分支机构，分店 n2&*5m&$  
brought forward                                (账户余额等的)承上年，承上期，承上页 's>  
budget                                              预算 XWN ra  
building                                      建筑物；大楼 6yk=4l \  
business conditions                                  业务情况，经营情况 52?zBl`|  
business licence                               (企业等的)营业执照 k#Qav1_  
business relation                                业务关系 /5Aum?~  
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