[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 "!i7U2M'  
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审计词汇英汉对照 `<zaxO  
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ability to continue as a going concern               持续经营能力 7=N=J<]pl  
acceptability                                     可接受性，可接受程度 NDgl
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acceptable level of detection risk                     检查风险的可接受水平 _tS<\zy@y  
acceptance of engagement                       接受委托 eC%.xu^  
accepting the engagement for the first time              首次接受委托 ' jR83A*  
access to asset                                         对资产的接触 6C9KT;6  
according to                                     根据，依据，依照 k ~lj:7g~  
account balance                                账户余额 }r3, fH  
account for                                       对……进行会计处理，核算；解释 KYD,eVQ  
accounting                                        会计，会计学 jb$sIZ%i  
accounting advisory serve                        会计咨询服务 t(VG#}  
accounting firm                                 会计师事务所 ^ ]SS\=7  
accounting information                      会计信息，会计资料 R!lNm,i  
accounting period                             会计期间 Jg/l<4,K,  
accounting policies                                   会计政策 lSC3m=4g  
accounting professional bodies                 会计职业组织，会计职业团体 E)o/C(g  
accounting records                                   会计记录 "\Jq 2vM  
accounting responsibility                           会计责任 us
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accounting service                             会计服务 6* cm  
accounting standards                                会计准则 {g@Wd2-J}  
Accounting Standards for Business Enterprises       企业会计准则 :T"!6;  
accounting system                             会计系统 k{Vc5F  
accounting treatment                                会计处理 z11;r]VI  
accuracy                                    准确性，精确性 @riCR<fF  
additional audit procedures                      追加审计程序 8kXbyKX[b  
addressee                                         收件人，收信人 {6^c3R[  
Administration of State-owned Assets  (the～)     国有资产管理局 c!T^JZBb  
administrative laws and regulations                 行政法规 `sQ\j Nu  
adverse impact                                 不利影响，负面影响 .%+'Ts#ie  
adverse opinion                                反对意见 Y}7'OM  
advisory group                                  咨询组，顾问组 cEnkt=  
agency fee                                        代理费，代理费用 Y N_#x  
aggregate                                          总计，合计为…… 90|p]I%  
alternation of document and record                 变造文件和记录 
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alternative audit procedures                      替代审计程序，备选审计程序 o<1
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amend                                              修改，修订 " E72j.  
amortisation                                      摊销 :k6|-A2  
analytical capacity                             分析能力 5)' _3r  
analytical procedures                               分析性程序 *>V6KW  
annual financial statements                        年度会计报表，年度财务报表 8jd<|nYnfc  
appendix                                          附录，附表 B~^MhX +j  
applicable                                         适用的 -Cd4yWkO  
applicable laws and regulations                 适用的法规 oF, XSd  
application systems                                  应用系统 eJ+;!0  
apply consistently                              一贯地执行，一贯地实施 'C+z  
appropriate                                       适当的，合适的； NoO>CjeFb  
征用，挪用 R[LVx-e7'  
appropriate authorization                          适当的授权 ~:b bV6YO  
appropriateness of audit evidence                    审计证据的适当性 !;{@O`j?b  
approval                                    批准，核准 7s;<5xc  
assertion                                    (会计报表上的)认定；确认 xr&wV0O'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L !V`Sb  
asset                                                 资产，财产 #x1AZwC  
asset restructuring                             资产重组 Bwjd/id q  
assignment of duties                                 职责的划分 nMx0+N1  
assistant                                     助理，助理人员 0 lXV+lj  
associated company                                 联属公司，联营公司 \=Af AO@  
association                                        联合，结合；协会，社团 Dx$74~2e  
assumption                                       假设，假定 "h_]it};C  
at a given date                                         在某一特定时日 j|FGb:  
attestation                                         鉴证，公证 >hoIJZP,  
attestation service                             鉴证服务 fKOm\R47  
audit adjustment                                审计调整 `~UCWK  
audit areas                                        审计领域 -}%'I]R=  
audit conclusion                                审计结论 tBtJRi(  
audit effectiveness                             审计效果 VH4P|w[YF  
audit efficiency                                  审计效率 |xZDc6HDW  
audit engagement letter                      审计业务约定书 bv;&oc:r  
audit evidence                                          审计证据 Fe.Y4\xz  
audit fee                                    审计费 x5v^@_: jr  
audit files                                          审计档案 BnvUPDT&  
audit findings                                     审计中发现的事项 GC66n1- X  
audit implementation stage                        审计实施阶段 1)?^N`xF  
audit mark                                        审计标识 H1| -f]!  
audit materiality                                 审计重要性 ->n<9  
audit method                                     审计方法 7IBm(#  
audit objective                                         审计目标，审计目的 ,r{*o6  
audit of financial statements                      会计报表审计，财务报表审计 M$1+,[^f  
audit opinion                                     审计意见 ?)<zrE5p  
audit period                                      被审计期间，被审计年度 5IW^^<kiu  
audit plan                                          审计计划 +'>N]|Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 THJ KuWy  
audit planning stage                                  审计计划阶段 to[EA6J8l  
audit procedure                                审计程序 SOb17:o3|  
audit programme                               审计程序表，具体审计计划 j$T2ff6  
audit report                                       审计报告 PtO-%I<N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z%Y=Lx  
audit report with a qualified opinion                 有保留意见的审计报告 >ly= O  
audit report with an adverse opinion                否定意见的审计报告 z~4L=tA(  
audit report with dual dates                      双重日期审计报告 %83PbH  
audit reporting stage                                 审计报告阶段 (sS[F-2R7  
audit responsibility                                   审计责任 .2Q`. o)  
audit results                                      审计结果 ,Ot3N\%yn  
audit risk                                          审计风险 +6*oO|  
audit sampling                                          审计抽样 SjKIn-  
audit sampling techniques                         审计抽样方法，审计抽样技术 -yg9ug  
audit strategies                                  审计策略 V J){@  
audit summary                                         审计总结，审计小结 1KruGq~  
audit team                                         审计小组 5U|f"3&8  
audit test                                    审计测试 ZgtW  
audit trail                                          审计轨迹 Z@ h<xo*r  
audit work                                        审计工作 b6bmvHD  
audit working paper                                 审计工作底稿 *{Wh-bc  
audited financial statement                        审计会计报表，已审计财务报表 vnk"0d.  
Auditing Guidelines (the～)                      审计规范指南 fB1JU1  
auditing standards                             审计准则 ;&
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audit-oriented working paper                          (审计)业务类工作底稿 JQ+4 SomK  
authorisation                                     授权 u):z1b3*?  
authorisation of transaction                       交易的授权 eWqJ2Tt  
availability                                         可获得性 a&#Z=WK4  
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balance                                      余额；差额；平衡 ^>GL<1 1  
balance sheet                                    资产负债表 :eQ@I+  
bank                                                 银行 mb0${n~fz  
bank account                                    银行账户，银行户头 da\K
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bank statement                                 银行对账单 >gFF>L>  
barter transaction                              易货交易，以物换物交易 }w8h^(+B  
basis of audit                                    审计依据 j0=`Jf  
basis of preparation                                (会计报表的)编制基础 i= ~HXr}  
book of account                               账目，账簿 @WhcY*R2  
borrowing                                         借款，贷款，借债 7Yk6C5C  
branch                                              分支，分支机构，分店 [+{ ot   
brought forward                                (账户余额等的)承上年，承上期，承上页 m f4@g05  
budget                                              预算 2r?g|< :  
building                                      建筑物；大楼 
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business conditions                                  业务情况，经营情况  =!U{vT  
business licence                               (企业等的)营业执照 xw%?R=&L  
business relation                                业务关系 rM[Ps=5  
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