[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 D1;QC  
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审计词汇英汉对照 Rx}Gz $
 
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ability to continue as a going concern               持续经营能力 _J[P[(ab  
acceptability                                     可接受性，可接受程度 ;9g2?-svw  
acceptable level of detection risk                     检查风险的可接受水平 |zE'd!7E  
acceptance of engagement                       接受委托 @\I#^X5lv  
accepting the engagement for the first time              首次接受委托 \uMLY<]P  
access to asset                                         对资产的接触 TuqH*{NNy9  
according to                                     根据，依据，依照 _wL BA^d^  
account balance                                账户余额 8HdAFRw  
account for                                       对……进行会计处理，核算；解释 s"?3]P  
accounting                                        会计，会计学 Ecx
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accounting advisory serve                        会计咨询服务 >-{Hyx  
accounting firm                                 会计师事务所 @xZR9Z8]L  
accounting information                      会计信息，会计资料 /H+a0`/  
accounting period                             会计期间 Xb,3Dvf  
accounting policies                                   会计政策 N)>ID(}F1  
accounting professional bodies                 会计职业组织，会计职业团体 t&Og$@  
accounting records                                   会计记录 L4?IHNB  
accounting responsibility                           会计责任 H 7 ^/q7  
accounting service                             会计服务 uRe'%?W  
accounting standards                                会计准则 YT8F#t8  
Accounting Standards for Business Enterprises       企业会计准则 C"]^Q)aJN  
accounting system                             会计系统 P L+sR3bR  
accounting treatment                                会计处理 R_xRp&5  
accuracy                                    准确性，精确性 ?[>3QE  
additional audit procedures                      追加审计程序 :p6M=  
addressee                                         收件人，收信人 /vb`H>P  
Administration of State-owned Assets  (the～)     国有资产管理局 G9@0@2aY8  
administrative laws and regulations                 行政法规 w)jISu;RG  
adverse impact                                 不利影响，负面影响 pcI uN  
adverse opinion                                反对意见 9JK Ew  
advisory group                                  咨询组，顾问组 5i{j' {_(8  
agency fee                                        代理费，代理费用 _t}WsEQ+P  
aggregate                                          总计，合计为…… ?@ $r   
alternation of document and record                 变造文件和记录 fLAw12;^  
alternative audit procedures                      替代审计程序，备选审计程序 BJo*'US-Q  
amend                                              修改，修订 n@[O|?S  
amortisation                                      摊销 ?#Q #u|~  
analytical capacity                             分析能力 mUx+Y]Ep  
analytical procedures                               分析性程序 _2 osV[e  
annual financial statements                        年度会计报表，年度财务报表 u,Kly<0j  
appendix                                          附录，附表 &XU
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applicable                                         适用的 [;myHI`tw  
applicable laws and regulations                 适用的法规 t.\dpBq  
application systems                                  应用系统 0Z]!/AsC  
apply consistently                              一贯地执行，一贯地实施 VTHH&$ZNq  
appropriate                                       适当的，合适的； t9IW/Q  
征用，挪用 j^2j&Ta  
appropriate authorization                          适当的授权 z,%$+)K  
appropriateness of audit evidence                    审计证据的适当性 IRqy%@)  
approval                                    批准，核准 mXfXO*Cnp  
assertion                                    (会计报表上的)认定；确认 6Sn.I1Wy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N_q|\S>t/  
asset                                                 资产，财产 1D!<'`)AY  
asset restructuring                             资产重组 ^\,E&=/}M  
assignment of duties                                 职责的划分 2Q:+
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assistant                                     助理，助理人员 \:F_xq  
associated company                                 联属公司，联营公司 ?p8_AL'RS  
association                                        联合，结合；协会，社团 gt w Q-  
assumption                                       假设，假定 D*|Bb ?  
at a given date                                         在某一特定时日 x.R4%Z  
attestation                                         鉴证，公证 G9<X_  
attestation service                             鉴证服务 mBON$sF|  
audit adjustment                                审计调整 @bP)406p  
audit areas                                        审计领域 w$-6-rE]d  
audit conclusion                                审计结论 ijx0gh`~  
audit effectiveness                             审计效果 6<(
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audit efficiency                                  审计效率 :tv,]05t  
audit engagement letter                      审计业务约定书 hpL;bM'  
audit evidence                                          审计证据 1|-Dj|  
audit fee                                    审计费 "@,}p\  
audit files                                          审计档案 kt$jm)UI~l  
audit findings                                     审计中发现的事项  U}j0
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audit implementation stage                        审计实施阶段 Nf1-!u7  
audit mark                                        审计标识 e'b(gD}
 
audit materiality                                 审计重要性 2x0<&Xy#P  
audit method                                     审计方法 \6*I'|5d  
audit objective                                         审计目标，审计目的 0b(N^$js'  
audit of financial statements                      会计报表审计，财务报表审计 x5*!Wx   
audit opinion                                     审计意见 e.V:)7Uc  
audit period                                      被审计期间，被审计年度 LTx,cP  
audit plan                                          审计计划 x{
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audit planning                                    编制审计计划，制定审计计划，审计计划 p,i[W.dy.'  
audit planning stage                                  审计计划阶段 V[vl!XM  
audit procedure                                审计程序 RF0HjgP  
audit programme                               审计程序表，具体审计计划 _/5H l`  
audit report                                       审计报告 3 xp)a%=7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3"KCh\\b  
audit report with a qualified opinion                 有保留意见的审计报告 y>e.~5;  
audit report with an adverse opinion                否定意见的审计报告 6ar   
audit report with dual dates                      双重日期审计报告 w!clI8v/  
audit reporting stage                                 审计报告阶段 .];=Pu^  
audit responsibility                                   审计责任 XFV!S#yEZ  
audit results                                      审计结果 9\JF`ff_  
audit risk                                          审计风险 M}v/tRI  
audit sampling                                          审计抽样 =^50FI|  
audit sampling techniques                         审计抽样方法，审计抽样技术 Sa;qW3dt3E  
audit strategies                                  审计策略 AoL2@C.C%D  
audit summary                                         审计总结，审计小结 V-L"gnd&2  
audit team                                         审计小组 _8UDT^?8,  
audit test                                    审计测试 qVw Io.g!  
audit trail                                          审计轨迹 .
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audit work                                        审计工作 G<rHkt@[  
audit working paper                                 审计工作底稿 A`o8'+`C  
audited financial statement                        审计会计报表，已审计财务报表 CooQ>f  
Auditing Guidelines (the～)                      审计规范指南 Jidwt$1l(  
auditing standards                             审计准则 !6Mo]xh  
audit-oriented working paper                          (审计)业务类工作底稿 :^3LvPM  
authorisation                                     授权 N `F~n%N  
authorisation of transaction                       交易的授权
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availability                                         可获得性 d-r@E3  
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balance                                      余额；差额；平衡 D#JL!A%O  
balance sheet                                    资产负债表 &t:Gx<]  
bank                                                 银行 r/6o \-  
bank account                                    银行账户，银行户头 5 -RsnF  
bank statement                                 银行对账单 |f_[\&<*  
barter transaction                              易货交易，以物换物交易 p/@smke  
basis of audit                                    审计依据 !Bq3Z?xA}  
basis of preparation                                (会计报表的)编制基础 o;<Xo&  
book of account                               账目，账簿 =\:qo'l  
borrowing                                         借款，贷款，借债 &/]Fc{]^$f  
branch                                              分支，分支机构，分店 G@jZ)2  
brought forward                                (账户余额等的)承上年，承上期，承上页 )6,=f.%  
budget                                              预算 H{?vbqQ  
building                                      建筑物；大楼 Pax|x15  
business conditions                                  业务情况，经营情况 l &5QZI0I  
business licence                               (企业等的)营业执照 y0.8A-2:  
business relation                                业务关系 !1{e|p 7  
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