[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 '/p/8V.O.  
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审计词汇英汉对照 FxWSV|Z  
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ability to continue as a going concern               持续经营能力 J$w<$5UY  
acceptability                                     可接受性，可接受程度 `MN4uC  
acceptable level of detection risk                     检查风险的可接受水平 0{p#j~ZhC  
acceptance of engagement                       接受委托 RmeD$>7  
accepting the engagement for the first time              首次接受委托 yfjWbW  
access to asset                                         对资产的接触 ?(F6#"
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according to                                     根据，依据，依照 MK
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account balance                                账户余额 )e=D(qd  
account for                                       对……进行会计处理，核算；解释 NgGp  
accounting                                        会计，会计学 BLf>_bUk  
accounting advisory serve                        会计咨询服务 V]e8a"/[{  
accounting firm                                 会计师事务所 Vl=l?A8  
accounting information                      会计信息，会计资料 vm7z,Ff N  
accounting period                             会计期间 +RMSA^  
accounting policies                                   会计政策 -[9JJ/7y  
accounting professional bodies                 会计职业组织，会计职业团体 Q}K"24`=  
accounting records                                   会计记录 b;W3j  
accounting responsibility                           会计责任 CMG&7(MR  
accounting service                             会计服务 }Gm>`cw-  
accounting standards                                会计准则  eFTpnG  
Accounting Standards for Business Enterprises       企业会计准则 5o'FS{6U  
accounting system                             会计系统 RVA(Q[ ;  
accounting treatment                                会计处理 c&
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accuracy                                    准确性，精确性 g._]8{K  
additional audit procedures                      追加审计程序 { VfXsI  
addressee                                         收件人，收信人 2M#
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Administration of State-owned Assets  (the～)     国有资产管理局 (
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administrative laws and regulations                 行政法规 }1c|gQ  
adverse impact                                 不利影响，负面影响 mCsMqDH  
adverse opinion                                反对意见 (pCrmyB  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 )@l %   
aggregate                                          总计，合计为…… z2_*%S@  
alternation of document and record                 变造文件和记录 ~"&|W'he[  
alternative audit procedures                      替代审计程序，备选审计程序 {JO  
amend                                              修改，修订 ~Z?TFg  
amortisation                                      摊销 Vl/+;6_  
analytical capacity                             分析能力 ]7F=u!/`<C  
analytical procedures                               分析性程序 HJLG=mU  
annual financial statements                        年度会计报表，年度财务报表 ll<Xz((o  
appendix                                          附录，附表 8:c-k|CX  
applicable                                         适用的 +\c5]`  
applicable laws and regulations                 适用的法规 mAj?>;R2$2  
application systems                                  应用系统 j_!F*yul  
apply consistently                              一贯地执行，一贯地实施 7uS~MW  
appropriate                                       适当的，合适的； 0w\
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appropriate authorization                          适当的授权 ,]ma+(|  
appropriateness of audit evidence                    审计证据的适当性 'EEJU/"u  
approval                                    批准，核准 0d"[l@UU0  
assertion                                    (会计报表上的)认定；确认 p$NQyS5C"S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Pw7]r<Q  
asset                                                 资产，财产 ,.83m%i  
asset restructuring                             资产重组 hk(ZM#Bh  
assignment of duties                                 职责的划分 x=hiQ>BIO0  
assistant                                     助理，助理人员 ?wiCQ6*$  
associated company                                 联属公司，联营公司 &
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association                                        联合，结合；协会，社团 MSQEO4ge  
assumption                                       假设，假定 \:# L)  
at a given date                                         在某一特定时日 *
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attestation                                         鉴证，公证 @;zl  
attestation service                             鉴证服务 q#Z@+(^  
audit adjustment                                审计调整 w(*vj  
audit areas                                        审计领域 TluW-S  
audit conclusion                                审计结论 UqFO|r"M  
audit effectiveness                             审计效果 "/*\1v9  
audit efficiency                                  审计效率 Ja7R2-0ii#  
audit engagement letter                      审计业务约定书 g|DF[  
audit evidence                                          审计证据 ?*G|XnM&  
audit fee                                    审计费 ]_mb7X>  
audit files                                          审计档案 ';w#w<yaI  
audit findings                                     审计中发现的事项 ??
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audit implementation stage                        审计实施阶段 :t"^6xt  
audit mark                                        审计标识 (Du@ S  
audit materiality                                 审计重要性 o]J{{M'E  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 gq4Tb c oA  
audit of financial statements                      会计报表审计，财务报表审计 knu,"<  
audit opinion                                     审计意见 #l\=}#\1Wb  
audit period                                      被审计期间，被审计年度 U2tV4_ e  
audit plan                                          审计计划 _UMg[Um  
audit planning                                    编制审计计划，制定审计计划，审计计划 }WC[$Y_@  
audit planning stage                                  审计计划阶段 &=@IzmA  
audit procedure                                审计程序 8O5s`qKMYT  
audit programme                               审计程序表，具体审计计划  acajHs  
audit report                                       审计报告 ExY]Sdx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GfxZ'VIn  
audit report with a qualified opinion                 有保留意见的审计报告 ~RW+GTe  
audit report with an adverse opinion                否定意见的审计报告 >a!/QMh  
audit report with dual dates                      双重日期审计报告 I*:%ni2  
audit reporting stage                                 审计报告阶段 #vz7y(v  
audit responsibility                                   审计责任 v+W&9>  
audit results                                      审计结果 *.ll<p+(-  
audit risk                                          审计风险 /wQy17g  
audit sampling                                          审计抽样 =57 >!)  
audit sampling techniques                         审计抽样方法，审计抽样技术 &n}]w+w  
audit strategies                                  审计策略 e&|'I"  
audit summary                                         审计总结，审计小结 KB3Htw%W[+  
audit team                                         审计小组
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audit test                                    审计测试 2.`\  
audit trail                                          审计轨迹 Avge eJi  
audit work                                        审计工作 )!th7sH  
audit working paper                                 审计工作底稿 |{z:IQLv  
audited financial statement                        审计会计报表，已审计财务报表 [SjqOTon{  
Auditing Guidelines (the～)                      审计规范指南 jnkR}wAA  
auditing standards                             审计准则 aq>k Taz  
audit-oriented working paper                          (审计)业务类工作底稿 bQzZy5,  
authorisation                                     授权 L\6M^r >  
authorisation of transaction                       交易的授权 -V*R\,>  
availability                                         可获得性 D
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balance                                      余额；差额；平衡 %8RrR W  
balance sheet                                    资产负债表 fbyd"(V8r  
bank                                                 银行 |%BOZT  
bank account                                    银行账户，银行户头 b<tNk]7  
bank statement                                 银行对账单 >2Y=*K,:  
barter transaction                              易货交易，以物换物交易 paA(C|%{  
basis of audit                                    审计依据 +C^nO=[E  
basis of preparation                                (会计报表的)编制基础 q \9JgD)   
book of account                               账目，账簿 z 4e7PW|  
borrowing                                         借款，贷款，借债 *^pR%E .  
branch                                              分支，分支机构，分店 3<e=g)F  
brought forward                                (账户余额等的)承上年，承上期，承上页 $!-yr7  
budget                                              预算 iOf<$f  
building                                      建筑物；大楼 Eh)fnqs_d}  
business conditions                                  业务情况，经营情况 SJlr53  
business licence                               (企业等的)营业执照 i7CX65&b  
business relation                                业务关系 =1@u  
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