[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 BKYyc6iE  
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审计词汇英汉对照 @gw8r[  
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ability to continue as a going concern               持续经营能力 e$&n)>%  
acceptability                                     可接受性，可接受程度 ,wngS=  
acceptable level of detection risk                     检查风险的可接受水平 AHHV\ r  
acceptance of engagement                       接受委托 !lBK!'0  
accepting the engagement for the first time              首次接受委托 [GcW*v  
access to asset                                         对资产的接触 g8@F/$HY  
according to                                     根据，依据，依照 -lR7 @S  
account balance                                账户余额 $)d34JM  
account for                                       对……进行会计处理，核算；解释 #aiI]'  
accounting                                        会计，会计学 # 7KR`H  
accounting advisory serve                        会计咨询服务  R*r"};
 
accounting firm                                 会计师事务所 tq51;L  
accounting information                      会计信息，会计资料 I+31:#d  
accounting period                             会计期间 T`9nY!  
accounting policies                                   会计政策 5=R]1YI~$  
accounting professional bodies                 会计职业组织，会计职业团体 )KGz -!1c  
accounting records                                   会计记录 <kWkc|zBY  
accounting responsibility                           会计责任 8s %Yu dW  
accounting service                             会计服务 vin3 i&k  
accounting standards                                会计准则 3eB)X2~   
Accounting Standards for Business Enterprises       企业会计准则 eHR]qy 0_X  
accounting system                             会计系统 whm|"}x)u  
accounting treatment                                会计处理 N|3#pHm@  
accuracy                                    准确性，精确性 l=x(   
additional audit procedures                      追加审计程序 WQbjq}R fI  
addressee                                         收件人，收信人 cwzgIm+  
Administration of State-owned Assets  (the～)     国有资产管理局 9'@G7*Yn  
administrative laws and regulations                 行政法规 {WQ6=wGpS  
adverse impact                                 不利影响，负面影响 Ty#sY'%   
adverse opinion                                反对意见 hDQk z
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advisory group                                  咨询组，顾问组 JoZSp"R  
agency fee                                        代理费，代理费用 /_YTOSZjm  
aggregate                                          总计，合计为…… GRaU]Z]ck  
alternation of document and record                 变造文件和记录 ?Iq{6O>D.  
alternative audit procedures                      替代审计程序，备选审计程序 uBxoMx
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amend                                              修改，修订 ?% A2  
amortisation                                      摊销 h@o6=d=4  
analytical capacity                             分析能力 Q7i(M >|O  
analytical procedures                               分析性程序 z7+>G/o  
annual financial statements                        年度会计报表，年度财务报表 6ud<U#\b&  
appendix                                          附录，附表 }D.\2x(J  
applicable                                         适用的 /)`]p1c1%w  
applicable laws and regulations                 适用的法规 2+Oz$9`.  
application systems                                  应用系统 `5rfO6;  
apply consistently                              一贯地执行，一贯地实施 xLfv:Rp  
appropriate                                       适当的，合适的； ) .KMZ]  
征用，挪用 .2s^8gO  
appropriate authorization                          适当的授权 XVJH> Zw  
appropriateness of audit evidence                    审计证据的适当性 )dh`aQ%N "  
approval                                    批准，核准 E0yx @Vx  
assertion                                    (会计报表上的)认定；确认 CGkx_E]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7[!dm_  
asset                                                 资产，财产 lJdYR'/Wd  
asset restructuring                             资产重组 U3`?Z`i(  
assignment of duties                                 职责的划分 gXM+N(M-  
assistant                                     助理，助理人员 Z
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associated company                                 联属公司，联营公司 9X +dp  
association                                        联合，结合；协会，社团 @#$(Cs*{]  
assumption                                       假设，假定 *M_^I)*L  
at a given date                                         在某一特定时日 ?~(#~3x  
attestation                                         鉴证，公证 Xo&\~b#-  
attestation service                             鉴证服务 6> z{xYat  
audit adjustment                                审计调整 yz5! >|EB  
audit areas                                        审计领域 HFlExau  
audit conclusion                                审计结论 WtaOf
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audit effectiveness                             审计效果 @LSh=o+  
audit efficiency                                  审计效率 Tj{3#?]Ho  
audit engagement letter                      审计业务约定书 |lZp5MOc  
audit evidence                                          审计证据 $EEn]y  
audit fee                                    审计费 P}qpy\/(4  
audit files                                          审计档案 es~1@Jb  
audit findings                                     审计中发现的事项 d>F.C>  
audit implementation stage                        审计实施阶段 %g{)K)$,ui  
audit mark                                        审计标识 YDj5+'y  
audit materiality                                 审计重要性 = ^Vp \  
audit method                                     审计方法 ]!~?j3-k Q  
audit objective                                         审计目标，审计目的 >/lB%<$/  
audit of financial statements                      会计报表审计，财务报表审计 /oLY\>pD  
audit opinion                                     审计意见 Nu\<Xr8  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 m7C! }l]9  
audit planning                                    编制审计计划，制定审计计划，审计计划 |0?v4%g  
audit planning stage                                  审计计划阶段 72.Msnn  
audit procedure                                审计程序 {?2| rv)  
audit programme                               审计程序表，具体审计计划 >(wQx05^D  
audit report                                       审计报告 Yyr9Kj:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?
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audit report with a qualified opinion                 有保留意见的审计报告 SbzJeaZv  
audit report with an adverse opinion                否定意见的审计报告 RA;/ ?l  
audit report with dual dates                      双重日期审计报告 /&_ q"y9  
audit reporting stage                                 审计报告阶段 zSU,le  
audit responsibility                                   审计责任 k_ywwkG9lU  
audit results                                      审计结果 E*wG5]at  
audit risk                                          审计风险 +6 =lN[b  
audit sampling                                          审计抽样 T93st<F=R  
audit sampling techniques                         审计抽样方法，审计抽样技术 YOj&1ymBZ  
audit strategies                                  审计策略 ] $r].,&  
audit summary                                         审计总结，审计小结 W$()W)   
audit team                                         审计小组 ?6{g7S%  
audit test                                    审计测试 gIusp917  
audit trail                                          审计轨迹 a]xGzv5  
audit work                                        审计工作 `b]wyP  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 LHXR7Fjc  
Auditing Guidelines (the～)                      审计规范指南 =QbOvIq  
auditing standards                             审计准则 }qhYHC  
audit-oriented working paper                          (审计)业务类工作底稿 VB#&`]rdo  
authorisation                                     授权 4Orq;8!BW  
authorisation of transaction                       交易的授权 Y6Cm PxOQ  
availability                                         可获得性 ,\cV,$  
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balance                                      余额；差额；平衡 DR:DXJc  
balance sheet                                    资产负债表 H{,1-&>|  
bank                                                 银行 l|E4 7@#  
bank account                                    银行账户，银行户头 M

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bank statement                                 银行对账单 V$O6m|q  
barter transaction                              易货交易，以物换物交易 HLG5SS7  
basis of audit                                    审计依据  l U4 I*  
basis of preparation                                (会计报表的)编制基础 m-ibS:  
book of account                               账目，账簿 $u'"C|>8  
borrowing                                         借款，贷款，借债 jZPGUoRLg  
branch                                              分支，分支机构，分店 jC>#`gD  
brought forward                                (账户余额等的)承上年，承上期，承上页 -,T!/E  
budget                                              预算 W=w]`'  
building                                      建筑物；大楼 qsbV)c  
business conditions                                  业务情况，经营情况 wytMoG\  
business licence                               (企业等的)营业执照 [ }Tb2|  
business relation                                业务关系 !<HMMf,-D  
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