[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 (/'h4KS@  
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审计词汇英汉对照 @\ }sb]  
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ability to continue as a going concern               持续经营能力 sD2 ^_w6j  
acceptability                                     可接受性，可接受程度 zyDZ$Dhka  
acceptable level of detection risk                     检查风险的可接受水平 [6_"^jgH  
acceptance of engagement                       接受委托 (]OFS;%  
accepting the engagement for the first time              首次接受委托 Rxx>{+f4M  
access to asset                                         对资产的接触 5 8J_ w X  
according to                                     根据，依据，依照 uMHRUi  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 90p3V\LO  
accounting                                        会计，会计学 g&bwtEZ  
accounting advisory serve                        会计咨询服务 )6G "*  
accounting firm                                 会计师事务所 n? ]f@OR  
accounting information                      会计信息，会计资料 f4 Q( 1(C  
accounting period                             会计期间 Q? qjWZY  
accounting policies                                   会计政策 $:e)$Xnn-  
accounting professional bodies                 会计职业组织，会计职业团体 A';n6ne%i  
accounting records                                   会计记录 lcCJ?!lsSW  
accounting responsibility                           会计责任 U,HIB^= R  
accounting service                             会计服务 XoJgs$3B  
accounting standards                                会计准则 K}Na3}m  
Accounting Standards for Business Enterprises       企业会计准则  qtzFg#  
accounting system                             会计系统 FRgLlp8x  
accounting treatment                                会计处理 R>*g\}9Zh3  
accuracy                                    准确性，精确性 FO Sbe]  
additional audit procedures                      追加审计程序 FZpsL-yx^N  
addressee                                         收件人，收信人 %[XY67A3I  
Administration of State-owned Assets  (the～)     国有资产管理局 z>|)ieL  
administrative laws and regulations                 行政法规 -?5$ PH  
adverse impact                                 不利影响，负面影响 l~['[Ub0)
 
adverse opinion                                反对意见 9k}<Fz"^.  
advisory group                                  咨询组，顾问组 \e|U9;Mf  
agency fee                                        代理费，代理费用 _W|R;Cz]  
aggregate                                          总计，合计为…… /~*Cp9F"]  
alternation of document and record                 变造文件和记录 O~6Q;qP  
alternative audit procedures                      替代审计程序，备选审计程序 .EG*+,  
amend                                              修改，修订 s@s/'^`  
amortisation                                      摊销 =-qf;5[|  
analytical capacity                             分析能力 <raG07{!*  
analytical procedures                               分析性程序 .gq(C9<B[  
annual financial statements                        年度会计报表，年度财务报表 ESIzG aM  
appendix                                          附录，附表 \B&6TeR  
applicable                                         适用的 U@?6*,b(.  
applicable laws and regulations                 适用的法规 JpmB;aL#%  
application systems                                  应用系统 uB;_vC  
apply consistently                              一贯地执行，一贯地实施 # kEOKmO  
appropriate                                       适当的，合适的； E=kw)<X2  
征用，挪用 T(V8;!  
appropriate authorization                          适当的授权 rrcwtLNbu  
appropriateness of audit evidence                    审计证据的适当性 &bLC(e]  
approval                                    批准，核准 87<9V.s2  
assertion                                    (会计报表上的)认定；确认 5oJ Dux }  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O3Uh+gKQ  
asset                                                 资产，财产 @!<d0_dnC  
asset restructuring                             资产重组 On &L#pf  
assignment of duties                                 职责的划分 qm'b'!gq~  
assistant                                     助理，助理人员 _q)!B,y-/N  
associated company                                 联属公司，联营公司 AK*N  
association                                        联合，结合；协会，社团 ik5|,#}m&  
assumption                                       假设，假定 q{E"pyt36R  
at a given date                                         在某一特定时日 !| xZ6KV  
attestation                                         鉴证，公证 c#QF G1  
attestation service                             鉴证服务 9afh[3qm  
audit adjustment                                审计调整 vCb]%sd-U  
audit areas                                        审计领域 k_?~<vTM  
audit conclusion                                审计结论 ]'k[u  
audit effectiveness                             审计效果 ru{f]|  
audit efficiency                                  审计效率 }lP5GT2  
audit engagement letter                      审计业务约定书 Obo_Y E  
audit evidence                                          审计证据 `(DJs-xD  
audit fee                                    审计费 rY,PSK/j  
audit files                                          审计档案 M
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audit findings                                     审计中发现的事项 V7C1FV2  
audit implementation stage                        审计实施阶段 rl?7W];  
audit mark                                        审计标识 /K|:9Q$K6  
audit materiality                                 审计重要性 gvyT-XI  
audit method                                     审计方法 5+K;_)   
audit objective                                         审计目标，审计目的 =IHje;s  
audit of financial statements                      会计报表审计，财务报表审计 AIh*1>2Xn  
audit opinion                                     审计意见 JMlV@t7y<  
audit period                                      被审计期间，被审计年度 S0LszW)e  
audit plan                                          审计计划 Z^#]#f  
audit planning                                    编制审计计划，制定审计计划，审计计划 +.@c{5J<  
audit planning stage                                  审计计划阶段 `f)(Y1%.  
audit procedure                                审计程序 ?z=\Ye5x  
audit programme                               审计程序表，具体审计计划 })[($$f/  
audit report                                       审计报告 R#qI(V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O?ktWHUx  
audit report with a qualified opinion                 有保留意见的审计报告 iF9_b  
audit report with an adverse opinion                否定意见的审计报告 %{C)1*M7  
audit report with dual dates                      双重日期审计报告 O>V(cmqE`  
audit reporting stage                                 审计报告阶段 PLdn#S}.  
audit responsibility                                   审计责任 jPk c3dG +  
audit results                                      审计结果 .Xd0 Q=1h  
audit risk                                          审计风险 JE!("]&  
audit sampling                                          审计抽样 <m-.aK{9  
audit sampling techniques                         审计抽样方法，审计抽样技术 >]&X ^V%Q#  
audit strategies                                  审计策略 l l<mE,  
audit summary                                         审计总结，审计小结 Ld(NhB'7  
audit team                                         审计小组 %0XvJF)s  
audit test                                    审计测试 I:$"E% >=  
audit trail                                          审计轨迹 (}gcY  
audit work                                        审计工作
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audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 {/}^D-  
Auditing Guidelines (the～)                      审计规范指南 Z]vL%Gg*!  
auditing standards                             审计准则 mqFq_UX/T  
audit-oriented working paper                          (审计)业务类工作底稿 gyu6YD8L  
authorisation                                     授权 sLns3&n2  
authorisation of transaction                       交易的授权 SDBt @=Nl  
availability                                         可获得性 8Xn!Kpa  
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balance                                      余额；差额；平衡 v01#>,R  
balance sheet                                    资产负债表 2z\;Q8g){r  
bank                                                 银行
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bank account                                    银行账户，银行户头 <1@ (ioPH  
bank statement                                 银行对账单 9y~"|t  
barter transaction                              易货交易，以物换物交易 4#)6.f~  
basis of audit                                    审计依据 \##5O7/1  
basis of preparation                                (会计报表的)编制基础 .y):Rh^  
book of account                               账目，账簿 +K{LQsR]  
borrowing                                         借款，贷款，借债 'fY9a(Xt.  
branch                                              分支，分支机构，分店 1 Z[f {T)  
brought forward                                (账户余额等的)承上年，承上期，承上页 mX\ ;
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budget                                              预算 wss?|XCI  
building                                      建筑物；大楼 FtIa*j^G  
business conditions                                  业务情况，经营情况 &erm `Ho  
business licence                               (企业等的)营业执照 9lspo
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business relation                                业务关系 ^M[P-#X_  
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