[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 ^]$
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审计词汇英汉对照 *o02!EYge  
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ability to continue as a going concern               持续经营能力 v"u7~Dw#1  
acceptability                                     可接受性，可接受程度 atY*8I|  
acceptable level of detection risk                     检查风险的可接受水平 }RcK_w@Jx)  
acceptance of engagement                       接受委托 w]};0v&\~s  
accepting the engagement for the first time              首次接受委托 cMDRWh  
access to asset                                         对资产的接触 f}[H `OF  
according to                                     根据，依据，依照 NW{y%Z  
account balance                                账户余额 Z)m
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account for                                       对……进行会计处理，核算；解释 P*pbwV#|  
accounting                                        会计，会计学 Zc-#;/b3T  
accounting advisory serve                        会计咨询服务 }{ n\tzR  
accounting firm                                 会计师事务所 dh&W;zs  
accounting information                      会计信息，会计资料 tC&fAE:S  
accounting period                             会计期间 b.#^sm
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accounting policies                                   会计政策 8+"10q-  
accounting professional bodies                 会计职业组织，会计职业团体 3->,So0Y  
accounting records                                   会计记录 B?SNea,I4  
accounting responsibility                           会计责任 Yeqvv  
accounting service                             会计服务 2;:lK
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accounting standards                                会计准则 n`%2Mj c  
Accounting Standards for Business Enterprises       企业会计准则 a3Y{lc#z}  
accounting system                             会计系统 i90}Xyt  
accounting treatment                                会计处理 pd d|n2q  
accuracy                                    准确性，精确性 ql^g~b  
additional audit procedures                      追加审计程序 {3hqp*xl  
addressee                                         收件人，收信人 qAqoZMpI|;  
Administration of State-owned Assets  (the～)     国有资产管理局 nO~b=q
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administrative laws and regulations                 行政法规 U,PZMz`2j  
adverse impact                                 不利影响，负面影响 I
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adverse opinion                                反对意见 9b 1?W?"  
advisory group                                  咨询组，顾问组 B&?fM ~J  
agency fee                                        代理费，代理费用 Z<;U:aH?}  
aggregate                                          总计，合计为…… D!oZ?dGCo6  
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 "K,bH  
amend                                              修改，修订 %`#G92Z_  
amortisation                                      摊销 qxfLfgu^  
analytical capacity                             分析能力 W
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analytical procedures                               分析性程序 U^[<  
annual financial statements                        年度会计报表，年度财务报表 GuT6K}~|D  
appendix                                          附录，附表 LfEvc2 v=g  
applicable                                         适用的 EYkj@ .,  
applicable laws and regulations                 适用的法规 gmY/STN   
application systems                                  应用系统 9 ~~qAoD  
apply consistently                              一贯地执行，一贯地实施 eJ)1K  
appropriate                                       适当的，合适的； B/mYoK  
征用，挪用 PWvSbn 6  
appropriate authorization                          适当的授权 s`"OM^[-  
appropriateness of audit evidence                    审计证据的适当性 pTWg m\h  
approval                                    批准，核准 |zq4*  5  
assertion                                    (会计报表上的)认定；确认 ; 7rd;zJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4qt+uNe!  
asset                                                 资产，财产 9R QU?  
asset restructuring                             资产重组 3cqQL!Gm  
assignment of duties                                 职责的划分 Pp+~Cir  
assistant                                     助理，助理人员 f])M04<  
associated company                                 联属公司，联营公司 i^*M^P3m  
association                                        联合，结合；协会，社团 zOB !(R  
assumption                                       假设，假定 qe$33f*  
at a given date                                         在某一特定时日 icE|.[  
attestation                                         鉴证，公证 daslaa_A  
attestation service                             鉴证服务 %:3'4;jh%  
audit adjustment                                审计调整 1AF%-<`?s  
audit areas                                        审计领域 ;1 |x  
audit conclusion                                审计结论 .n`( X#,*l  
audit effectiveness                             审计效果 C/G]v*MBQ  
audit efficiency                                  审计效率 &~ *.CQa  
audit engagement letter                      审计业务约定书 .k@^KY  
audit evidence                                          审计证据 Stxp3\jEn  
audit fee                                    审计费 ,}0$Tv\1  
audit files                                          审计档案 1a$IrQE  
audit findings                                     审计中发现的事项 DtWxr  
audit implementation stage                        审计实施阶段 jY/ARBC}H  
audit mark                                        审计标识 X4wH/q^  
audit materiality                                 审计重要性 zBY ~lNB  
audit method                                     审计方法 +~Tu0?{Z 0  
audit objective                                         审计目标，审计目的 l4vTU=  
audit of financial statements                      会计报表审计，财务报表审计 D`pQ7  
audit opinion                                     审计意见 *KJB>W%@uM  
audit period                                      被审计期间，被审计年度 iA'As%S1  
audit plan                                          审计计划 cJDd0(tD!  
audit planning                                    编制审计计划，制定审计计划，审计计划 i%;"[M  
audit planning stage                                  审计计划阶段 XJgh>^R^  
audit procedure                                审计程序 ?^u^im  
audit programme                               审计程序表，具体审计计划 eY,O@'"8`  
audit report                                       审计报告 T#EFXHPr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "3fBY\>
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audit report with a qualified opinion                 有保留意见的审计报告 [Atc "X$  
audit report with an adverse opinion                否定意见的审计报告 %2"J:0j  
audit report with dual dates                      双重日期审计报告 yK1ie  
audit reporting stage                                 审计报告阶段 +q{[\#t5  
audit responsibility                                   审计责任 $6h*lT<  
audit results                                      审计结果 raE Mm  
audit risk                                          审计风险 ~_
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audit sampling                                          审计抽样  $dQIs:  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wd8Ru/  
audit strategies                                  审计策略 E.`6oX\L|  
audit summary                                         审计总结，审计小结 s5D:  
audit team                                         审计小组 oC*=JJe,  
audit test                                    审计测试 &Z;_TN
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audit trail                                          审计轨迹 C\}
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audit work                                        审计工作 tfYB_N  
audit working paper                                 审计工作底稿 6w|J-{2  
audited financial statement                        审计会计报表，已审计财务报表 =\};it{u  
Auditing Guidelines (the～)                      审计规范指南 lCIDBBjy^  
auditing standards                             审计准则 8'#/LA[uPe  
audit-oriented working paper                          (审计)业务类工作底稿 SeEw.;Xw  
authorisation                                     授权 sy/nESZs  
authorisation of transaction                       交易的授权 i"r!w|j  
availability                                         可获得性 DyO$P#~?  
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balance                                      余额；差额；平衡 G[,Q95`w?<  
balance sheet                                    资产负债表 ;_O) p,p  
bank                                                 银行 Vh|\_~9  
bank account                                    银行账户，银行户头 2;2}wM[  
bank statement                                 银行对账单 :E&g%'1  
barter transaction                              易货交易，以物换物交易 (MLwQiop  
basis of audit                                    审计依据 hK|j6xf.o  
basis of preparation                                (会计报表的)编制基础 \ZI'|Ad  
book of account                               账目，账簿 ?r=jF)C<'  
borrowing                                         借款，贷款，借债 T{+Z(L  
branch                                              分支，分支机构，分店 @FO)
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brought forward                                (账户余额等的)承上年，承上期，承上页 RY9V~8|M  
budget                                              预算 p-GAe,2q  
building                                      建筑物；大楼 ,%9df+5k  
business conditions                                  业务情况，经营情况 K/=|8+IDL  
business licence                               (企业等的)营业执照 a<~77~"4wn  
business relation                                业务关系 he(A3{'  
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