[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 "Y&+J@]  
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审计词汇英汉对照 '-jKv=D+  
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ability to continue as a going concern               持续经营能力 `92 D]^g  
acceptability                                     可接受性，可接受程度 B0c}5V  
acceptable level of detection risk                     检查风险的可接受水平 [7Nn%eZC  
acceptance of engagement                       接受委托 39!o!_g  
accepting the engagement for the first time              首次接受委托 H*QN/ {|RU  
access to asset                                         对资产的接触 c ;3bX6RD*  
according to                                     根据，依据，依照 nf< <]iHf  
account balance                                账户余额 (PYUfiOf  
account for                                       对……进行会计处理，核算；解释 >qA5   
accounting                                        会计，会计学 K{VF_S:  
accounting advisory serve                        会计咨询服务 _ED1".&#f  
accounting firm                                 会计师事务所 H+zn:j@~L  
accounting information                      会计信息，会计资料 oB[3?
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accounting period                             会计期间 ;>=hQC{f>  
accounting policies                                   会计政策 u)P$xkf  
accounting professional bodies                 会计职业组织，会计职业团体 f}4c#x  
accounting records                                   会计记录 )!dELS\ix  
accounting responsibility                           会计责任 $52Te3n  
accounting service                             会计服务 sF;1)7]Pq  
accounting standards                                会计准则 @];#4O  
Accounting Standards for Business Enterprises       企业会计准则 [Hdk=p  
accounting system                             会计系统 xsRMF&8L  
accounting treatment                                会计处理 yZ:|wxVY  
accuracy                                    准确性，精确性 \3q{E",\>@  
additional audit procedures                      追加审计程序 + ZXGT  
addressee                                         收件人，收信人 Coq0Kzhsab  
Administration of State-owned Assets  (the～)     国有资产管理局 )<.S3  
administrative laws and regulations                 行政法规 9BANCW"  
adverse impact                                 不利影响，负面影响 )I+1 b !U  
adverse opinion                                反对意见 ^OG^% x"  
advisory group                                  咨询组，顾问组 M;MD-|
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agency fee                                        代理费，代理费用 G%YD2<V  
aggregate                                          总计，合计为…… =Ak>2  
alternation of document and record                 变造文件和记录 IJ,,aCj4g  
alternative audit procedures                      替代审计程序，备选审计程序 ]CC= \<  
amend                                              修改，修订 hl~(&D1^  
amortisation                                      摊销 |iM*}Ix-  
analytical capacity                             分析能力 mC~W/KReA  
analytical procedures                               分析性程序 F__>`Dol  
annual financial statements                        年度会计报表，年度财务报表 3:Co K#  
appendix                                          附录，附表 q1dYiG.-Z  
applicable                                         适用的 Lu:!vTRmw  
applicable laws and regulations                 适用的法规 cb%w,yXw  
application systems                                  应用系统 %o4d43uZ  
apply consistently                              一贯地执行，一贯地实施 6X|KKsPzX  
appropriate                                       适当的，合适的； B_5q}Bp<  
征用，挪用 y8+?:=N.  
appropriate authorization                          适当的授权 SATZ!  
appropriateness of audit evidence                    审计证据的适当性 qUtVqS  
approval                                    批准，核准 Q X@&~
 
assertion                                    (会计报表上的)认定；确认 N83RsL "}_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]VJcV.7`  
asset                                                 资产，财产 !+
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asset restructuring                             资产重组 *7*g! km  
assignment of duties                                 职责的划分 <i`EP/
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assistant                                     助理，助理人员 y6*i/3  
associated company                                 联属公司，联营公司 ^J% w[F E  
association                                        联合，结合；协会，社团 flLmZ1"  
assumption                                       假设，假定 0^
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at a given date                                         在某一特定时日 FeV=4tsy  
attestation                                         鉴证，公证 WgPL4D9=  
attestation service                             鉴证服务 N[pk@M\vX  
audit adjustment                                审计调整 OD1ns  
audit areas                                        审计领域 #gN{8Yk>  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 ]}v`#-Px(  
audit efficiency                                  审计效率 2:DpnLU5  
audit engagement letter                      审计业务约定书 DBmcvC  
audit evidence                                          审计证据 bkOm/8k|4  
audit fee                                    审计费 3b&W=1J  
audit files                                          审计档案 oub4/0tN,~  
audit findings                                     审计中发现的事项 n@mUQ6  
audit implementation stage                        审计实施阶段 J"83S*2(j  
audit mark                                        审计标识 t*}<v@,  
audit materiality                                 审计重要性 :&:>sd(QD  
audit method                                     审计方法 |x5w;=  
audit objective                                         审计目标，审计目的 rz7yAm  
audit of financial statements                      会计报表审计，财务报表审计 +mxYz#reX  
audit opinion                                     审计意见 ;%k%
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audit period                                      被审计期间，被审计年度 uk'<9g^  
audit plan                                          审计计划 3:;%@4f  
audit planning                                    编制审计计划，制定审计计划，审计计划  gSe{S  
audit planning stage                                  审计计划阶段 rLKDeB  
audit procedure                                审计程序 hXrvb[6  
audit programme                               审计程序表，具体审计计划 L0_=R;.<  
audit report                                       审计报告 *(k=!`4(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8 Zj>|u  
audit report with a qualified opinion                 有保留意见的审计报告 gRqz8UI  
audit report with an adverse opinion                否定意见的审计报告 33; |52$  
audit report with dual dates                      双重日期审计报告 7I44BC*R~  
audit reporting stage                                 审计报告阶段 .A `:o  
audit responsibility                                   审计责任 11-uJVO~*  
audit results                                      审计结果 { o;0Fx  
audit risk                                          审计风险 r=[} 7N
 
audit sampling                                          审计抽样 Fh/C{cX9g  
audit sampling techniques                         审计抽样方法，审计抽样技术 JWdG?[$  
audit strategies                                  审计策略 G7=8*@q>:  
audit summary                                         审计总结，审计小结 PQ(%5c1e  
audit team                                         审计小组 $?GO|.59  
audit test                                    审计测试 *oWzH_  
audit trail                                          审计轨迹 ^}[ N4  
audit work                                        审计工作 v}mmY>M%  
audit working paper                                 审计工作底稿 'Hia6<m3  
audited financial statement                        审计会计报表，已审计财务报表 $Yxy(7d7w  
Auditing Guidelines (the～)                      审计规范指南 V9bLm,DtT  
auditing standards                             审计准则 r 1a{Y8?  
audit-oriented working paper                          (审计)业务类工作底稿 Arv8P P^'  
authorisation                                     授权 mT9
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authorisation of transaction                       交易的授权 X5yhS  
availability                                         可获得性 0`thND)?O  
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balance                                      余额；差额；平衡 ]a%Kn]HI&2  
balance sheet                                    资产负债表 ;lEiOF+d  
bank                                                 银行 n%0vQ;Z1  
bank account                                    银行账户，银行户头 atAA[~  
bank statement                                 银行对账单 ;(,Fe/wvC  
barter transaction                              易货交易，以物换物交易 gc:>HX);)  
basis of audit                                    审计依据 !58JK f  
basis of preparation                                (会计报表的)编制基础 !{XO#e  
book of account                               账目，账簿 e_;6UZ+  
borrowing                                         借款，贷款，借债 sP 
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branch                                              分支，分支机构，分店 qprOxP r  
brought forward                                (账户余额等的)承上年，承上期，承上页 )5v .9N6v  
budget                                              预算 u^uG_^^,
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building                                      建筑物；大楼 7L6M#B[)e5  
business conditions                                  业务情况，经营情况 9|m L  
business licence                               (企业等的)营业执照 Y|~>(  
business relation                                业务关系 LN^8U  
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