[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 h8h4)>:  
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审计词汇英汉对照 o#T,vu0s  
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ability to continue as a going concern               持续经营能力 6^zv:C%  
acceptability                                     可接受性，可接受程度 -r,J>2`l  
acceptable level of detection risk                     检查风险的可接受水平 `)%eU~  
acceptance of engagement                       接受委托 )~5`A*Ku  
accepting the engagement for the first time              首次接受委托 e88JT_zrO  
access to asset                                         对资产的接触 hcBfau;r  
according to                                     根据，依据，依照 F|PYDC  
account balance                                账户余额 >GjaA1,  
account for                                       对……进行会计处理，核算；解释 Y3-P*  
accounting                                        会计，会计学 7Ua Ll  
accounting advisory serve                        会计咨询服务 XGUF9arN  
accounting firm                                 会计师事务所 bH =5[  
accounting information                      会计信息，会计资料 jeW0;Cz J~  
accounting period                             会计期间 o~}q@]]  
accounting policies                                   会计政策 MAR; k?d  
accounting professional bodies                 会计职业组织，会计职业团体 !qcR5yk`2  
accounting records                                   会计记录 L *5&hPU  
accounting responsibility                           会计责任 tf/ f-S  
accounting service                             会计服务 R=IeAuZR4k  
accounting standards                                会计准则 3QF!fll^  
Accounting Standards for Business Enterprises       企业会计准则 ,mRN; |N  
accounting system                             会计系统 3v{GP>  
accounting treatment                                会计处理 G,XFS8{%  
accuracy                                    准确性，精确性 B!Qdf8We  
additional audit procedures                      追加审计程序 K=~h1qV:  
addressee                                         收件人，收信人  lP@9%L  
Administration of State-owned Assets  (the～)     国有资产管理局 |mKd5[$  
administrative laws and regulations                 行政法规 gy>2=d  
adverse impact                                 不利影响，负面影响 >#kzPYsp  
adverse opinion                                反对意见 !WY@)qlf  
advisory group                                  咨询组，顾问组 0h; -Y
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agency fee                                        代理费，代理费用 Vb1@JC9b  
aggregate                                          总计，合计为…… #v`G
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alternation of document and record                 变造文件和记录 8en85 pp8P  
alternative audit procedures                      替代审计程序，备选审计程序 W0?yPP=.  
amend                                              修改，修订 o30
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amortisation                                      摊销 MVTU$
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analytical capacity                             分析能力 *m|]c4  
analytical procedures                               分析性程序 FV^kOz  
annual financial statements                        年度会计报表，年度财务报表 GWhb@K  
appendix                                          附录，附表 OixQlAb{  
applicable                                         适用的 9@S icqx   
applicable laws and regulations                 适用的法规 hTy#Q.=  
application systems                                  应用系统 3)T
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apply consistently                              一贯地执行，一贯地实施 )ei+ewVZ  
appropriate                                       适当的，合适的； a|fyo#L  
征用，挪用 %;zA_Wg  
appropriate authorization                          适当的授权 R{*p\;  
appropriateness of audit evidence                    审计证据的适当性 }XAoMp  
approval                                    批准，核准 ` "9Y.KU  
assertion                                    (会计报表上的)认定；确认 !,1~:*:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;z[yNW8  
asset                                                 资产，财产 hZ%Ie%~n  
asset restructuring                             资产重组 }we"IqLb  
assignment of duties                                 职责的划分 |D^[]*cEH  
assistant                                     助理，助理人员 -nU_eDy  
associated company                                 联属公司，联营公司 xXyzzr1[  
association                                        联合，结合；协会，社团 7g=Ze~aq  
assumption                                       假设，假定 HL_MuyE  
at a given date                                         在某一特定时日  L ~  
attestation                                         鉴证，公证 fygy#
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attestation service                             鉴证服务 Y@pa+~[{h3  
audit adjustment                                审计调整 ,>Yz1P)L  
audit areas                                        审计领域 7gJ`G@
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audit conclusion                                审计结论 jOe %_R  
audit effectiveness                             审计效果 *rqih_j0  
audit efficiency                                  审计效率 5[;^Em)C  
audit engagement letter                      审计业务约定书 K7y}R%QF  
audit evidence                                          审计证据 y[}BFUy  
audit fee                                    审计费 aoC
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audit files                                          审计档案 pM4 j=F  
audit findings                                     审计中发现的事项 @5kN L~2  
audit implementation stage                        审计实施阶段 tw.%'oJ7  
audit mark                                        审计标识 3"<{YEj8U  
audit materiality                                 审计重要性 N-5lILuJJ  
audit method                                     审计方法 qC]D9 A  
audit objective                                         审计目标，审计目的 v|`)
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audit of financial statements                      会计报表审计，财务报表审计 \;g{qM 8  
audit opinion                                     审计意见 Q }1PPi,  
audit period                                      被审计期间，被审计年度 bbnAF*7s8  
audit plan                                          审计计划 yyZjMnuD  
audit planning                                    编制审计计划，制定审计计划，审计计划 <iTaJa$0m  
audit planning stage                                  审计计划阶段 578Dl(I#)  
audit procedure                                审计程序 O[-wm;_(=*  
audit programme                               审计程序表，具体审计计划  m>a6,#I  
audit report                                       审计报告 ^^)Pv#[3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =JEnK_@?K\  
audit report with a qualified opinion                 有保留意见的审计报告 } #$Y^ +UN  
audit report with an adverse opinion                否定意见的审计报告 xo?f90+(  
audit report with dual dates                      双重日期审计报告 S__ o#nf`%  
audit reporting stage                                 审计报告阶段 kH{axMNc  
audit responsibility                                   审计责任 LtCkDnXk  
audit results                                      审计结果 J4x1qY)Y&v  
audit risk                                          审计风险 =n$ ,Vv4A  
audit sampling                                          审计抽样  EI+.Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 '1bdBx\<.  
audit strategies                                  审计策略 <iL+/^#  
audit summary                                         审计总结，审计小结 _~6AUwM  
audit team                                         审计小组 `< VoZ/v  
audit test                                    审计测试 jd~r~.y  
audit trail                                          审计轨迹 w8>p[F5`O  
audit work                                        审计工作 =WN6Fj`  
audit working paper                                 审计工作底稿 =`{!" 6a  
audited financial statement                        审计会计报表，已审计财务报表 h
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Auditing Guidelines (the～)                      审计规范指南 whv
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auditing standards                             审计准则 Q%@l`V)Rs  
audit-oriented working paper                          (审计)业务类工作底稿 KaO8rwzDN  
authorisation                                     授权 l%;)0gT  
authorisation of transaction                       交易的授权 @aBZ|8
 
availability                                         可获得性 \alRBHqE  
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balance                                      余额；差额；平衡 'e0qdY`  
balance sheet                                    资产负债表 =<FFFoF*C_  
bank                                                 银行 iT IW;Cv  
bank account                                    银行账户，银行户头 #
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bank statement                                 银行对账单 =#uXO<   
barter transaction                              易货交易，以物换物交易 !dmI}<@&k  
basis of audit                                    审计依据 RU#Q<QI(  
basis of preparation                                (会计报表的)编制基础 |QXW$  
book of account                               账目，账簿 K\o!  
borrowing                                         借款，贷款，借债 IDcu#Nz
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branch                                              分支，分支机构，分店 W"z!sf5U  
brought forward                                (账户余额等的)承上年，承上期，承上页 L(}T-.,Slr  
budget                                              预算 vsLn@k3  
building                                      建筑物；大楼 oA73\BFfP  
business conditions                                  业务情况，经营情况 jtl7t5
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business licence                               (企业等的)营业执照 v!40>[?|p  
business relation                                业务关系 r@wWGbQ|L  
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