[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 GYC&P]  
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审计词汇英汉对照 vo(NB !x$  
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ability to continue as a going concern               持续经营能力 -l H>8+  
acceptability                                     可接受性，可接受程度 WuF
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acceptable level of detection risk                     检查风险的可接受水平 R:<@+z^A[  
acceptance of engagement                       接受委托 ^Pd37&B4V  
accepting the engagement for the first time              首次接受委托 YM`pNtQ  
access to asset                                         对资产的接触 61W/BU7O  
according to                                     根据，依据，依照 -Zg @D(pF  
account balance                                账户余额 cTd;p>:>m  
account for                                       对……进行会计处理，核算；解释 TE% #$q  
accounting                                        会计，会计学 lt6
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accounting advisory serve                        会计咨询服务 3]<re{)J9O  
accounting firm                                 会计师事务所 (YHvGGr  
accounting information                      会计信息，会计资料 DBJA}Cw  
accounting period                             会计期间 qQOD  
accounting policies                                   会计政策 ,6;xr'[o*  
accounting professional bodies                 会计职业组织，会计职业团体 S tnv>  
accounting records                                   会计记录 1Xr"h:U_ X  
accounting responsibility                           会计责任 pXh~#o6V  
accounting service                             会计服务 neh;`7~5@K  
accounting standards                                会计准则 l(,;w
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Accounting Standards for Business Enterprises       企业会计准则 pP* ~ =?  
accounting system                             会计系统 sD8m<  
accounting treatment                                会计处理 ^Wfgwmh  
accuracy                                    准确性，精确性 `n`"g<K)Q  
additional audit procedures                      追加审计程序 g'ZMV6b?K  
addressee                                         收件人，收信人 [W$Z60?RR  
Administration of State-owned Assets  (the～)     国有资产管理局 Y#&0x_Z  
administrative laws and regulations                 行政法规 b/B`&CIA0"  
adverse impact                                 不利影响，负面影响 E0eQ9BXh  
adverse opinion                                反对意见 +Y)#yGUn  
advisory group                                  咨询组，顾问组 a4(?]ND~6  
agency fee                                        代理费，代理费用 B>Cs&}Y!  
aggregate                                          总计，合计为…… wB>S\~i  
alternation of document and record                 变造文件和记录 {kPe#n>xT  
alternative audit procedures                      替代审计程序，备选审计程序 nS+FX&_  
amend                                              修改，修订 y168K[p  
amortisation                                      摊销 /3Nb  
analytical capacity                             分析能力 dHG Io  
analytical procedures                               分析性程序 ("E!Jyc!  
annual financial statements                        年度会计报表，年度财务报表 BKQIo)g.G  
appendix                                          附录，附表 P$18Xno{  
applicable                                         适用的 ?#m<\]S<  
applicable laws and regulations                 适用的法规 FU\/JF.j  
application systems                                  应用系统 oWDSK^  
apply consistently                              一贯地执行，一贯地实施 aLKMDiT  
appropriate                                       适当的，合适的； }B"|z'u  
征用，挪用 px_s@>l`  
appropriate authorization                          适当的授权 cRh\USS  
appropriateness of audit evidence                    审计证据的适当性 4e@&QOo`Cu  
approval                                    批准，核准 Ty3CBR{6  
assertion                                    (会计报表上的)认定；确认 HX3D*2v":  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 drENkS=,  
asset                                                 资产，财产 ^r>f2 x  
asset restructuring                             资产重组 \ I^nx+l  
assignment of duties                                 职责的划分 eb!s '@  
assistant                                     助理，助理人员 dXiE.Si  
associated company                                 联属公司，联营公司 EK?@Z.q+  
association                                        联合，结合；协会，社团 >; &s['H  
assumption                                       假设，假定 v._Egk0  
at a given date                                         在某一特定时日 )C>}"#J>  
attestation                                         鉴证，公证 >'aG/(  
attestation service                             鉴证服务 jj!N39f   
audit adjustment                                审计调整 EWb(uWC8h  
audit areas                                        审计领域 jVad)2D  
audit conclusion                                审计结论 SqXy;S@  
audit effectiveness                             审计效果 [J)/Et  
audit efficiency                                  审计效率 5=Kq @[(4  
audit engagement letter                      审计业务约定书 B;z;vrrL  
audit evidence                                          审计证据 1mHwYT+  
audit fee                                    审计费 |5=~(-I>@  
audit files                                          审计档案 HKTeqH_:  
audit findings                                     审计中发现的事项 $A;7Em  
audit implementation stage                        审计实施阶段 ]8$#qDS@  
audit mark                                        审计标识 EqD^/(,L2  
audit materiality                                 审计重要性 %n05Jitl  
audit method                                     审计方法 nW|'l^&  
audit objective                                         审计目标，审计目的 =U4f}W;  
audit of financial statements                      会计报表审计，财务报表审计 * A?8F"6>  
audit opinion                                     审计意见 ^W Y8-6  
audit period                                      被审计期间，被审计年度 t_jyyHxoZ:  
audit plan                                          审计计划 7_9+=. +X5  
audit planning                                    编制审计计划，制定审计计划，审计计划 {I0w`xe  
audit planning stage                                  审计计划阶段 { p1lae  
audit procedure                                审计程序 c ]>DI&$;J  
audit programme                               审计程序表，具体审计计划 t=n+3`g  
audit report                                       审计报告 {Q5KV%F_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #^|| ]g/N  
audit report with a qualified opinion                 有保留意见的审计报告 |DN^NhtE  
audit report with an adverse opinion                否定意见的审计报告 =X%!YZk p  
audit report with dual dates                      双重日期审计报告 HLjvKE=W  
audit reporting stage                                 审计报告阶段 /8xH$n&xoC  
audit responsibility                                   审计责任 <7=&DpjI7F  
audit results                                      审计结果 (VgNb&Yo9  
audit risk                                          审计风险 T/[f5?p  
audit sampling                                          审计抽样 ,YjxCp3  
audit sampling techniques                         审计抽样方法，审计抽样技术 i[$-_  
audit strategies                                  审计策略 7MY)\aH  
audit summary                                         审计总结，审计小结 b,#`n  
audit team                                         审计小组 JOBz{;:R{  
audit test                                    审计测试 _ XE;-weE  
audit trail                                          审计轨迹 Y[W6Sc  
audit work                                        审计工作 807al^s x  
audit working paper                                 审计工作底稿 :qxm !P  
audited financial statement                        审计会计报表，已审计财务报表 HHz;0V4w
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Auditing Guidelines (the～)                      审计规范指南 A9 U5,mOz  
auditing standards                             审计准则 r0>q%eM8  
audit-oriented working paper                          (审计)业务类工作底稿 'KH lrmnr  
authorisation                                     授权 =0,|/1~  
authorisation of transaction                       交易的授权 *kP;{Cb`  
availability                                         可获得性 O?CdAnhQc`  
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balance                                      余额；差额；平衡 v@VLVf)>9^  
balance sheet                                    资产负债表 Hi^ 35  
bank                                                 银行 F8;mYuA  
bank account                                    银行账户，银行户头 Q4
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bank statement                                 银行对账单 hjkLVL  
barter transaction                              易货交易，以物换物交易 C1b*v&1{
 
basis of audit                                    审计依据 >tN5vWW  
basis of preparation                                (会计报表的)编制基础 .}o~VT:!?Y  
book of account                               账目，账簿 ;_}~%-_ ~  
borrowing                                         借款，贷款，借债 `%e|$pK  
branch                                              分支，分支机构，分店 Uo~T'
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brought forward                                (账户余额等的)承上年，承上期，承上页 >Iuzk1'S  
budget                                              预算 :vpl+)n  
building                                      建筑物；大楼 t<Ot|Ex  
business conditions                                  业务情况，经营情况 80C(H!^  
business licence                               (企业等的)营业执照 GQb i$kl  
business relation                                业务关系 @K\o4\  
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