[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 yE}BfU {.  
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审计词汇英汉对照 !z?0 :Jg  
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ability to continue as a going concern               持续经营能力 '5AvT: ^u  
acceptability                                     可接受性，可接受程度 `
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acceptable level of detection risk                     检查风险的可接受水平 m*`cuSU|o  
acceptance of engagement                       接受委托 Ey'J]KVW  
accepting the engagement for the first time              首次接受委托 EA6t36|TX  
access to asset                                         对资产的接触 NIaF5z  
according to                                     根据，依据，依照 pL! a  
account balance                                账户余额 mGO>""<:  
account for                                       对……进行会计处理，核算；解释 \2j|=S6  
accounting                                        会计，会计学 A?DB#-z.r  
accounting advisory serve                        会计咨询服务 Gbn4
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accounting firm                                 会计师事务所 {8 N=WZ  
accounting information                      会计信息，会计资料 9_GokU P_  
accounting period                             会计期间 Q{[@`bZB  
accounting policies                                   会计政策 "?P[9x}  
accounting professional bodies                 会计职业组织，会计职业团体 U_l7CCK +  
accounting records                                   会计记录 7lwTZ*rnY  
accounting responsibility                           会计责任 Q70bEHLA  
accounting service                             会计服务 ~\[?wN  
accounting standards                                会计准则 @ ICbKg:  
Accounting Standards for Business Enterprises       企业会计准则 y+A{Y  
accounting system                             会计系统 JD
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accounting treatment                                会计处理 ./7v",#*.'  
accuracy                                    准确性，精确性 z{|LQt6q  
additional audit procedures                      追加审计程序 F?cq 'd  
addressee                                         收件人，收信人 U; pe:  
Administration of State-owned Assets  (the～)     国有资产管理局 'l|R5   
administrative laws and regulations                 行政法规 SRItE\"Xe  
adverse impact                                 不利影响，负面影响 {OCJ(^8i  
adverse opinion                                反对意见 5}XvL'  
advisory group                                  咨询组，顾问组 ETO$9}x[  
agency fee                                        代理费，代理费用 1Cv#nhmp  
aggregate                                          总计，合计为…… p,;mYms  
alternation of document and record                 变造文件和记录 =U"dPLax  
alternative audit procedures                      替代审计程序，备选审计程序 4jGLAor|  
amend                                              修改，修订 NI.`mc6Xd  
amortisation                                      摊销 *T1~)z}j<  
analytical capacity                             分析能力 t8/%Dgu  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 ZdH1nX(Yh3  
appendix                                          附录，附表 Sy  
applicable                                         适用的 TBnvV 5_  
applicable laws and regulations                 适用的法规 DW|vMpU]u  
application systems                                  应用系统 B |&F%P0:  
apply consistently                              一贯地执行，一贯地实施 )xt4Wk/  
appropriate                                       适当的，合适的； 5un^yRMB-  
征用，挪用 c`jDW S  
appropriate authorization                          适当的授权 '$ [Di'*;  
appropriateness of audit evidence                    审计证据的适当性 ?Ht=[l=  
approval                                    批准，核准 \|t{e8}  
assertion                                    (会计报表上的)认定；确认 NR3`M?Hjf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M{E{NK  
asset                                                 资产，财产 2h q>T &8  
asset restructuring                             资产重组  iSiDSeW8  
assignment of duties                                 职责的划分 R=M!e<'  
assistant                                     助理，助理人员 m$:&P|!'p  
associated company                                 联属公司，联营公司 < lj\#'G3  
association                                        联合，结合；协会，社团 Pl78fs"L@  
assumption                                       假设，假定 ~O03Sit-  
at a given date                                         在某一特定时日 55m<XC  
attestation                                         鉴证，公证 8r^ ~0nm  
attestation service                             鉴证服务 X;!~<~@Y  
audit adjustment                                审计调整 j?-R]^-5  
audit areas                                        审计领域 y@;%Uv&  
audit conclusion                                审计结论 Js{=i>D  
audit effectiveness                             审计效果 pbLGe'  
audit efficiency                                  审计效率 aWGon]2p  
audit engagement letter                      审计业务约定书 AVFjBybu9  
audit evidence                                          审计证据 +pp9d-n  
audit fee                                    审计费 *aRX \TnN  
audit files                                          审计档案 @Y-TOCadT  
audit findings                                     审计中发现的事项 mQr0sI,o]  
audit implementation stage                        审计实施阶段 0+`Pg  
audit mark                                        审计标识 3ZojE ux`  
audit materiality                                 审计重要性 F8=nhn  
audit method                                     审计方法 c1%rV`)]  
audit objective                                         审计目标，审计目的 %Q~CB7ILK  
audit of financial statements                      会计报表审计，财务报表审计 rMp9jG@3   
audit opinion                                     审计意见 Lgi[u"Du  
audit period                                      被审计期间，被审计年度 z<&m*0WYA  
audit plan                                          审计计划 T)SbHp Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 !#}7{  
audit planning stage                                  审计计划阶段 0m)&YFZ[(  
audit procedure                                审计程序 A'-_TFwW  
audit programme                               审计程序表，具体审计计划 LchnBtjn  
audit report                                       审计报告 fdv`7u+}a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ns=AjhLc z  
audit report with a qualified opinion                 有保留意见的审计报告 DDeE(E  
audit report with an adverse opinion                否定意见的审计报告 ?WFh',`:  
audit report with dual dates                      双重日期审计报告 e;ty!)]  
audit reporting stage                                 审计报告阶段 1%`7.;!i  
audit responsibility                                   审计责任 GwLFL.Ke  
audit results                                      审计结果 &` Ck  
audit risk                                          审计风险 lZWX7FO'  
audit sampling                                          审计抽样 J/W{/E>;  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xy7Z38G  
audit strategies                                  审计策略 D7?C  
audit summary                                         审计总结，审计小结  +sZUJ  
audit team                                         审计小组 y%cO#P@  
audit test                                    审计测试 \40YGFO  
audit trail                                          审计轨迹 k \qiF|B)Z  
audit work                                        审计工作 p#@Z$gTH`'  
audit working paper                                 审计工作底稿 0X9Y~TM%  
audited financial statement                        审计会计报表，已审计财务报表 <Q5Le dN  
Auditing Guidelines (the～)                      审计规范指南 'C>U=cE7  
auditing standards                             审计准则 2]WE({P  
audit-oriented working paper                          (审计)业务类工作底稿 P Sx304  
authorisation                                     授权 $nPAm6mH  
authorisation of transaction                       交易的授权 `G$1n#&  
availability                                         可获得性 51xk>_Hm}|  
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balance                                      余额；差额；平衡 IL!=mZ>2O  
balance sheet                                    资产负债表 ^^Jnv{)  
bank                                                 银行 +j[oEI`e  
bank account                                    银行账户，银行户头 B0Xl+JIR#  
bank statement                                 银行对账单 XL5Es:"+?S  
barter transaction                              易货交易，以物换物交易 n(vDytrj;  
basis of audit                                    审计依据 \2kPq>hu  
basis of preparation                                (会计报表的)编制基础 c&'JmKV>&  
book of account                               账目，账簿 v:|(8Y  
borrowing                                         借款，贷款，借债 ${hz e<g  
branch                                              分支，分支机构，分店 N "Wqy  
brought forward                                (账户余额等的)承上年，承上期，承上页 vqNsZ 8|`  
budget                                              预算 K_/B?h  
building                                      建筑物；大楼 6}dR$*=  
business conditions                                  业务情况，经营情况 }!d;(/)rb  
business licence                               (企业等的)营业执照 !<n"6KA.  
business relation                                业务关系 q4k@l  
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