[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 "<J%@  
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ability to continue as a going concern               持续经营能力 -MqWcB9&  
acceptability                                     可接受性，可接受程度 ", :Ta|  
acceptable level of detection risk                     检查风险的可接受水平 X}5a
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acceptance of engagement                       接受委托 Ph&fOj=pFb  
accepting the engagement for the first time              首次接受委托 oYG].PC  
access to asset                                         对资产的接触 o,sw[  
according to                                     根据，依据，依照 s;0eD5b>x  
account balance                                账户余额 ,OQ!lI_`R  
account for                                       对……进行会计处理，核算；解释 Yv`8{
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accounting                                        会计，会计学 ]%y~ cq  
accounting advisory serve                        会计咨询服务 ;Q]j"1c  
accounting firm                                 会计师事务所 yT>t[t60/S  
accounting information                      会计信息，会计资料 ffQ%GV_  
accounting period                             会计期间 DJ9;{,gm  
accounting policies                                   会计政策 2z\4?HJy  
accounting professional bodies                 会计职业组织，会计职业团体 u%7a&1c  
accounting records                                   会计记录 Z-{!Z;T)z  
accounting responsibility                           会计责任 #NVq S5  
accounting service                             会计服务 47iwb  
accounting standards                                会计准则 lK? Z38  
Accounting Standards for Business Enterprises       企业会计准则 R
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accounting system                             会计系统 J\%<.S>  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 UEq;}4Bo  
additional audit procedures                      追加审计程序 ItTIU  
addressee                                         收件人，收信人 sX&M+
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Administration of State-owned Assets  (the～)     国有资产管理局 #&1Y!kbdd  
administrative laws and regulations                 行政法规 %}=$HwN)  
adverse impact                                 不利影响，负面影响 !j(KbAhWZ  
adverse opinion                                反对意见 )r2$/QF9  
advisory group                                  咨询组，顾问组 -%=StWdb   
agency fee                                        代理费，代理费用 .'SXRrn&:C  
aggregate                                          总计，合计为…… tH:K6^oR  
alternation of document and record                 变造文件和记录 ?CS jn  
alternative audit procedures                      替代审计程序，备选审计程序 n/"T7Y\2  
amend                                              修改，修订 |<.b:e\4  
amortisation                                      摊销 L-d
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analytical capacity                             分析能力 bH41#B  
analytical procedures                               分析性程序 G
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annual financial statements                        年度会计报表，年度财务报表 4:}`X  
appendix                                          附录，附表 sQ^>.yG  
applicable                                         适用的 >:]fN61#  
applicable laws and regulations                 适用的法规 TKc&yAK  
application systems                                  应用系统 ~MY(6P  
apply consistently                              一贯地执行，一贯地实施 mm=Y(G[_%y  
appropriate                                       适当的，合适的； Uc0AsUu}?  
征用，挪用 e![Q1!r  
appropriate authorization                          适当的授权 oQDOwM,  
appropriateness of audit evidence                    审计证据的适当性 Et'C4od s  
approval                                    批准，核准 =tcPYYD  
assertion                                    (会计报表上的)认定；确认 D,eJR(5I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'w%N(Ntq  
asset                                                 资产，财产 ^+[o+  
asset restructuring                             资产重组 q rbF@{  
assignment of duties                                 职责的划分 %:o@IRTRU  
assistant                                     助理，助理人员 Z"?AaD[  
associated company                                 联属公司，联营公司 Jb-wvNJu  
association                                        联合，结合；协会，社团 0iXqAa  
assumption                                       假设，假定 ~~1~_0?e  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 Wsz='@XvB  
attestation service                             鉴证服务 cM4?Ggn  
audit adjustment                                审计调整 b=T+#Jb  
audit areas                                        审计领域 %FFw!eVi  
audit conclusion                                审计结论 ):78GVp  
audit effectiveness                             审计效果 3r em"M  
audit efficiency                                  审计效率 /&j4IlT  
audit engagement letter                      审计业务约定书 sW2LNE  
audit evidence                                          审计证据 :e
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audit fee                                    审计费 qd|*v
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audit files                                          审计档案
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audit findings                                     审计中发现的事项 wI}'wALhA  
audit implementation stage                        审计实施阶段 GP1>h.J  
audit mark                                        审计标识 \Di~DN1  
audit materiality                                 审计重要性 ,f?#i%EF&  
audit method                                     审计方法 0K3FH&.%  
audit objective                                         审计目标，审计目的 Y0B*.H Ae  
audit of financial statements                      会计报表审计，财务报表审计 C6"!'6 W  
audit opinion                                     审计意见 4_.k Q"'DH  
audit period                                      被审计期间，被审计年度 |> 3a9]  
audit plan                                          审计计划 Aq'%a)Y2  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z `\7B e  
audit planning stage                                  审计计划阶段 {t/!a0\HS  
audit procedure                                审计程序 >qF KXzI  
audit programme                               审计程序表，具体审计计划 PYHm6'5BtB  
audit report                                       审计报告 T4!]^_t^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !RcAJs'  
audit report with a qualified opinion                 有保留意见的审计报告 ')1sw%[2  
audit report with an adverse opinion                否定意见的审计报告 ,IJNuu\  
audit report with dual dates                      双重日期审计报告 "}HQ)54&  
audit reporting stage                                 审计报告阶段 2FVKgyV  
audit responsibility                                   审计责任 uBE,z>/,;  
audit results                                      审计结果 UdI>x 4bI  
audit risk                                          审计风险 $m=z87hX  
audit sampling                                          审计抽样 :s'%IGy>:  
audit sampling techniques                         审计抽样方法，审计抽样技术 mTP.W#N
 
audit strategies                                  审计策略 zRJ y3/>  
audit summary                                         审计总结，审计小结 hE6tu'  
audit team                                         审计小组 lwg.'<  
audit test                                    审计测试 mW-@-5Wda  
audit trail                                          审计轨迹 }\0"gM  
audit work                                        审计工作 4P~<_]yf  
audit working paper                                 审计工作底稿 ,xh9,EpBk  
audited financial statement                        审计会计报表，已审计财务报表 {H+?DMh  
Auditing Guidelines (the～)                      审计规范指南 n#&RY%#`  
auditing standards                             审计准则 ;ZqFrHI M`  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 twu6z5<!-=  
authorisation of transaction                       交易的授权 "G,*Z0V5  
availability                                         可获得性 0 j.Sb2  
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balance                                      余额；差额；平衡 Y>#c2@^i<  
balance sheet                                    资产负债表 Azle ;\l`  
bank                                                 银行 B)Q'a3d#  
bank account                                    银行账户，银行户头 Q]7Q  
bank statement                                 银行对账单 v4zd x)  
barter transaction                              易货交易，以物换物交易 _N:h&uw  
basis of audit                                    审计依据 !xc7~D@om(  
basis of preparation                                (会计报表的)编制基础 lhI;K
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book of account                               账目，账簿 L,D>E  
borrowing                                         借款，贷款，借债 ~/x42|t  
branch                                              分支，分支机构，分店 j&Aq^aI  
brought forward                                (账户余额等的)承上年，承上期，承上页 j
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budget                                              预算 4AM*KI  
building                                      建筑物；大楼 :9YQX(l8  
business conditions                                  业务情况，经营情况 S }n;..{  
business licence                               (企业等的)营业执照 -&EmEXs%  
business relation                                业务关系 lewDR"0Kx  
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