[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 .1Al<OLL  
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审计词汇英汉对照 H' HA+q  
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ability to continue as a going concern               持续经营能力 ~%=MpQ3  
acceptability                                     可接受性，可接受程度 &NoS=(s,  
acceptable level of detection risk                     检查风险的可接受水平 W=vP]x >J  
acceptance of engagement                       接受委托 ;he"ph=>  
accepting the engagement for the first time              首次接受委托 K&70{r  
access to asset                                         对资产的接触 HxK80
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according to                                     根据，依据，依照 A}N?/{y)G  
account balance                                账户余额 ]d0tE?9  
account for                                       对……进行会计处理，核算；解释 kZZh"#W: L  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 OF v%B/O  
accounting firm                                 会计师事务所 tlqiXh<  
accounting information                      会计信息，会计资料 8b-Q F  
accounting period                             会计期间 F,dx2ZPIs?  
accounting policies                                   会计政策 bc)~k:  
accounting professional bodies                 会计职业组织，会计职业团体 E}p&2P+MR  
accounting records                                   会计记录 s<_)$}  
accounting responsibility                           会计责任 sOJQ,"sB  
accounting service                             会计服务 G) 7;;  
accounting standards                                会计准则 ()+<)hg}2  
Accounting Standards for Business Enterprises       企业会计准则 ps%q9}J  
accounting system                             会计系统 o.G!7  
accounting treatment                                会计处理 |>htvDL  
accuracy                                    准确性，精确性 T DNQu
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additional audit procedures                      追加审计程序 0#&5.Gr)  
addressee                                         收件人，收信人 K4;'/cS  
Administration of State-owned Assets  (the～)     国有资产管理局 s4S
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administrative laws and regulations                 行政法规 R0vIbFwj  
adverse impact                                 不利影响，负面影响 ,:H\E|XeBw  
adverse opinion                                反对意见 7Kal"Ew  
advisory group                                  咨询组，顾问组 & <J[Q%2  
agency fee                                        代理费，代理费用 m{uxIza  
aggregate                                          总计，合计为…… MIoEauf  
alternation of document and record                 变造文件和记录  $!(pF  
alternative audit procedures                      替代审计程序，备选审计程序 J}+6UlD  
amend                                              修改，修订 7cO n9fIE  
amortisation                                      摊销 ul2")HL];  
analytical capacity                             分析能力 @I/]D6 ~"  
analytical procedures                               分析性程序 3]UUG  
annual financial statements                        年度会计报表，年度财务报表 ^!
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appendix                                          附录，附表 }J1tdko#  
applicable                                         适用的 _/!y)&4"  
applicable laws and regulations                 适用的法规 M:3h e  
application systems                                  应用系统 (B_\TdQ  
apply consistently                              一贯地执行，一贯地实施 mvZw  
appropriate                                       适当的，合适的； SNE#0L'}  
征用，挪用 )'%$V%9  
appropriate authorization                          适当的授权 5HO9+i  
appropriateness of audit evidence                    审计证据的适当性 !@'6)/  
approval                                    批准，核准 Z->p1xkX  
assertion                                    (会计报表上的)认定；确认 l
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rJ{O(n]j  
asset                                                 资产，财产 aKuSd3E@#  
asset restructuring                             资产重组 &2zq
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assignment of duties                                 职责的划分 J@X'PG< 6B  
assistant                                     助理，助理人员 lh D,\3/O  
associated company                                 联属公司，联营公司 ]=";IN:SU  
association                                        联合，结合；协会，社团 Kt|1&Gk  
assumption                                       假设，假定 x{c/$+Z[  
at a given date                                         在某一特定时日 WjwLM2<nK7  
attestation                                         鉴证，公证 o1Q7Th  
attestation service                             鉴证服务 "D=P8X&vs  
audit adjustment                                审计调整 3*)i g@e6  
audit areas                                        审计领域 GF%314Xu  
audit conclusion                                审计结论 #ap9Yoyk\  
audit effectiveness                             审计效果 MR<;i2p  
audit efficiency                                  审计效率 Ej>g.vp8I  
audit engagement letter                      审计业务约定书 i21Gw41p:  
audit evidence                                          审计证据 q^L<X)  
audit fee                                    审计费 B0WJ/)rK<  
audit files                                          审计档案 _b.qkTWUB  
audit findings                                     审计中发现的事项 5 Ho
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audit implementation stage                        审计实施阶段 V6#K2  
audit mark                                        审计标识 e=;AfK  
audit materiality                                 审计重要性 q)vplV1A  
audit method                                     审计方法 uDSxTz{  
audit objective                                         审计目标，审计目的 /E5 5Pec  
audit of financial statements                      会计报表审计，财务报表审计 CL}{mEr}  
audit opinion                                     审计意见 ZMLg;-T.&4  
audit period                                      被审计期间，被审计年度 *@)O7vB  
audit plan                                          审计计划 cEd+MCN  
audit planning                                    编制审计计划，制定审计计划，审计计划 w{90`  
audit planning stage                                  审计计划阶段 g HbxgeL  
audit procedure                                审计程序 H0R&2#YD  
audit programme                               审计程序表，具体审计计划 +_xOLiu  
audit report                                       审计报告 0}xFD6{X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @b~fIW_3>  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 z)=+ F]  
audit report with dual dates                      双重日期审计报告 <rL/B k  
audit reporting stage                                 审计报告阶段 AT)a :i  
audit responsibility                                   审计责任 g{9+O7q  
audit results                                      审计结果 b-*3 2Y%  
audit risk                                          审计风险 ?9=9C"&s  
audit sampling                                          审计抽样 Z)xaJGbw  
audit sampling techniques                         审计抽样方法，审计抽样技术 4[-*~C|W5  
audit strategies                                  审计策略 pOkLb #  
audit summary                                         审计总结，审计小结 yxq}QSb \3  
audit team                                         审计小组 Ze3X$%kWi  
audit test                                    审计测试 t 6^l`6:p  
audit trail                                          审计轨迹 {]]|5 \F  
audit work                                        审计工作 ~/ilx#d  
audit working paper                                 审计工作底稿 y&=ALx@  
audited financial statement                        审计会计报表，已审计财务报表 (%:>T Q(  
Auditing Guidelines (the～)                      审计规范指南 dN}#2Bo=  
auditing standards                             审计准则 \VFHHi:I  
audit-oriented working paper                          (审计)业务类工作底稿 i^!ez5z  
authorisation                                     授权 [e4]"v`N  
authorisation of transaction                       交易的授权 3#45m+D  
availability                                         可获得性 TSsKfexQ  
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balance                                      余额；差额；平衡 d'Axum@  
balance sheet                                    资产负债表 !'*c
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bank                                                 银行 O8W7<Wc|z  
bank account                                    银行账户，银行户头 H7kPM[  
bank statement                                 银行对账单 AVU>+[.=%c  
barter transaction                              易货交易，以物换物交易 Ky O8A2'U  
basis of audit                                    审计依据 I;?X f  
basis of preparation                                (会计报表的)编制基础 h}Wdh1.M3  
book of account                               账目，账簿 *cg( ?yg  
borrowing                                         借款，贷款，借债 ,mL ! (US  
branch                                              分支，分支机构，分店 34R!x6W0  
brought forward                                (账户余额等的)承上年，承上期，承上页 }O4se"xK  
budget                                              预算 08m;{+|vY  
building                                      建筑物；大楼 +EM_TTf4  
business conditions                                  业务情况，经营情况 UYtuE
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business licence                               (企业等的)营业执照 [J0v&{)?  
business relation                                业务关系 LR,7,DH$9'  
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