[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 [Cj)@OC  
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审计词汇英汉对照 M#V C3h$  
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ability to continue as a going concern               持续经营能力 ;=+Zw1/g  
acceptability                                     可接受性，可接受程度 )w2K&Zr0  
acceptable level of detection risk                     检查风险的可接受水平 I+"?,Ej$K  
acceptance of engagement                       接受委托 !\-4gr?`!  
accepting the engagement for the first time              首次接受委托 u}}9j&^Xa  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 XQ3*  
account balance                                账户余额 @>fO;*  
account for                                       对……进行会计处理，核算；解释 y(nsyA  
accounting                                        会计，会计学 /8>0;bX+  
accounting advisory serve                        会计咨询服务 ]TBtLU3  
accounting firm                                 会计师事务所 mw(c[.
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accounting information                      会计信息，会计资料 f-3'D-{EKt  
accounting period                             会计期间 /X^3=-{8  
accounting policies                                   会计政策 n(1wdlEp  
accounting professional bodies                 会计职业组织，会计职业团体 =^Sw*[eiy  
accounting records                                   会计记录 xshArJ& A  
accounting responsibility                           会计责任 @>G&7r:U  
accounting service                             会计服务
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accounting standards                                会计准则 Yn4)Zhkk  
Accounting Standards for Business Enterprises       企业会计准则 o)#q9Vk%b  
accounting system                             会计系统 wD6!#t k  
accounting treatment                                会计处理 _2m[(P9d  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 b H"}w$!>r  
addressee                                         收件人，收信人 i}`_H^  
Administration of State-owned Assets  (the～)     国有资产管理局 Du^x=;  
administrative laws and regulations                 行政法规 J0Hm)*  
adverse impact                                 不利影响，负面影响 Z>x7|Q3CX  
adverse opinion                                反对意见 w53z*l>ek  
advisory group                                  咨询组，顾问组 >v1 y0zx  
agency fee                                        代理费，代理费用 #7]o6  
aggregate                                          总计，合计为…… 9^PRX  
alternation of document and record                 变造文件和记录 j,=*WG  
alternative audit procedures                      替代审计程序，备选审计程序 X a"XB  
amend                                              修改，修订 \5Vp6^  
amortisation                                      摊销 BbrT f"`  
analytical capacity                             分析能力 w|}W(=#  
analytical procedures                               分析性程序 =t3vbV  
annual financial statements                        年度会计报表，年度财务报表 5#0A`QO   
appendix                                          附录，附表 `RL,ZoYuu  
applicable                                         适用的 Iz}2 ^  
applicable laws and regulations                 适用的法规 HDF"]l;  
application systems                                  应用系统 [`.3f'")j  
apply consistently                              一贯地执行，一贯地实施 ~V2ajM1Z&O  
appropriate                                       适当的，合适的； @7
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征用，挪用 8:HSPDU.  
appropriate authorization                          适当的授权 >f\zCT%cf  
appropriateness of audit evidence                    审计证据的适当性 ImWXzg3@{  
approval                                    批准，核准 - DP8NTl"  
assertion                                    (会计报表上的)认定；确认 IXZ(]&w e
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cy)k<?,  
asset                                                 资产，财产 {sC@N
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asset restructuring                             资产重组 d"
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assignment of duties                                 职责的划分 {)B9Z I{+A  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 T?X^0UdJj  
association                                        联合，结合；协会，社团 )=jT_?9b   
assumption                                       假设，假定 \6 \hnP  
at a given date                                         在某一特定时日 #PPR"w2g  
attestation                                         鉴证，公证 q yg*n>nt  
attestation service                             鉴证服务 })20
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audit adjustment                                审计调整 uAu( +zV2  
audit areas                                        审计领域 J3;Tm~KJ_  
audit conclusion                                审计结论 g1ZV&X=2  
audit effectiveness                             审计效果 #)GW}U]X  
audit efficiency                                  审计效率 f49"pTw7  
audit engagement letter                      审计业务约定书 ~J0,)_b%*  
audit evidence                                          审计证据 n{dP@_>WS  
audit fee                                    审计费 .zvlRt.zl  
audit files                                          审计档案 /Q?~Q0{)es  
audit findings                                     审计中发现的事项 S:ls[9G[3  
audit implementation stage                        审计实施阶段 +XEjXH5K  
audit mark                                        审计标识 g<fDY6jt  
audit materiality                                 审计重要性 Ovvny$  
audit method                                     审计方法 j]pohxn$5  
audit objective                                         审计目标，审计目的 J?Ck4dQ  
audit of financial statements                      会计报表审计，财务报表审计 LGIalf*7  
audit opinion                                     审计意见 QU:EY'2  
audit period                                      被审计期间，被审计年度 oW^k7#<e}  
audit plan                                          审计计划 vQUZVq5M  
audit planning                                    编制审计计划，制定审计计划，审计计划 8;TAb.r  
audit planning stage                                  审计计划阶段  ]n UR;8  
audit procedure                                审计程序 ##H;Yb  
audit programme                               审计程序表，具体审计计划 A2y6UzLYD  
audit report                                       审计报告 25d\!3#E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )s7bJjT0=X  
audit report with a qualified opinion                 有保留意见的审计报告 N31?9GE  
audit report with an adverse opinion                否定意见的审计报告 ejVdxVr\7  
audit report with dual dates                      双重日期审计报告 0<g<GQ(E  
audit reporting stage                                 审计报告阶段 M;*$gV<x  
audit responsibility                                   审计责任 :q^R `8;(t  
audit results                                      审计结果 lW p~t  
audit risk                                          审计风险 z!$gVWG  
audit sampling                                          审计抽样 3:lDL2  
audit sampling techniques                         审计抽样方法，审计抽样技术 Go1(@  
audit strategies                                  审计策略 tQrS3Hz'nA  
audit summary                                         审计总结，审计小结 AYcgi  
audit team                                         审计小组 X8Xn\E  
audit test                                    审计测试 \eQla8s  
audit trail                                          审计轨迹 L\YKdUL  
audit work                                        审计工作 U;g S [8,p  
audit working paper                                 审计工作底稿 OkpwhkPL5  
audited financial statement                        审计会计报表，已审计财务报表 d<x1*a  
Auditing Guidelines (the～)                      审计规范指南 /HkFlf
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auditing standards                             审计准则 ;K_}A4K  
audit-oriented working paper                          (审计)业务类工作底稿 }f#_4ACaD  
authorisation                                     授权 F.<L> G7{1  
authorisation of transaction                       交易的授权 }taLk@T  
availability                                         可获得性 T"?Y5t`(  
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balance                                      余额；差额；平衡 Pt)S;
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balance sheet                                    资产负债表 QdDObqVdy  
bank                                                 银行 +3;Ody"59  
bank account                                    银行账户，银行户头 EUy(T1Cl&&  
bank statement                                 银行对账单 |jT2W  
barter transaction                              易货交易，以物换物交易 D+sQPymI  
basis of audit                                    审计依据 TnNWO+kg  
basis of preparation                                (会计报表的)编制基础 RNTa XR+Zn  
book of account                               账目，账簿 9_ZBV{   
borrowing                                         借款，贷款，借债 2ev*CX6.  
branch                                              分支，分支机构，分店 i5"5&r7r  
brought forward                                (账户余额等的)承上年，承上期，承上页 ydQ!4  
budget                                              预算 H\E7o"m  
building                                      建筑物；大楼 t0Zk-/s  
business conditions                                  业务情况，经营情况 ^gOww6$<  
business licence                               (企业等的)营业执照 (WRMaI72(  
business relation                                业务关系 R_1qn  
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