[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 -R\dgS3  
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审计词汇英汉对照 %k )H7nj  
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ability to continue as a going concern               持续经营能力 r`h".=oD
 
acceptability                                     可接受性，可接受程度 e+{lf*"3  
acceptable level of detection risk                     检查风险的可接受水平 *yjnC  
acceptance of engagement                       接受委托 mo(> SnS<  
accepting the engagement for the first time              首次接受委托 i27)c)\BM  
access to asset                                         对资产的接触 O7uCTB+  
according to                                     根据，依据，依照 ',LC!^:~Nw  
account balance                                账户余额 tAI v+L  
account for                                       对……进行会计处理，核算；解释 1KBGML-K3  
accounting                                        会计，会计学 7\R"RH-  
accounting advisory serve                        会计咨询服务 j:/Z_v'  
accounting firm                                 会计师事务所 u*,>
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accounting information                      会计信息，会计资料 xk7Dx}  
accounting period                             会计期间 P+OS  
accounting policies                                   会计政策 woBx609Aak  
accounting professional bodies                 会计职业组织，会计职业团体 yBIX<P)vE'  
accounting records                                   会计记录 gw[Eu>I  
accounting responsibility                           会计责任 0(:SEiz6s  
accounting service                             会计服务 H6|eUU[&  
accounting standards                                会计准则 #(i pF  
Accounting Standards for Business Enterprises       企业会计准则 RtpV08s\  
accounting system                             会计系统 BzO,(bd!PI  
accounting treatment                                会计处理 h0g?=hJq  
accuracy                                    准确性，精确性 Qx8(w"k*  
additional audit procedures                      追加审计程序 Vp|?R65S*  
addressee                                         收件人，收信人 tpO'<b  
Administration of State-owned Assets  (the～)     国有资产管理局 ctjQBWE  
administrative laws and regulations                 行政法规 `M 'tuQ M  
adverse impact                                 不利影响，负面影响 GdVF;  
adverse opinion                                反对意见 7Zdg314  
advisory group                                  咨询组，顾问组 G :k'm^k  
agency fee                                        代理费，代理费用 ^+CHp(X  
aggregate                                          总计，合计为…… yRXWd*9  
alternation of document and record                 变造文件和记录 *pv<ZF0>  
alternative audit procedures                      替代审计程序，备选审计程序 v~x4Y,m%  
amend                                              修改，修订 [w|Klq5  
amortisation                                      摊销 oZd3H  
analytical capacity                             分析能力 xz.Jmv  
analytical procedures                               分析性程序 tH.L_< N  
annual financial statements                        年度会计报表，年度财务报表 DF
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appendix                                          附录，附表 Y68A+ B.  
applicable                                         适用的 dpylJ2  
applicable laws and regulations                 适用的法规 <p*k-mfr  
application systems                                  应用系统 F@f4-NR>  
apply consistently                              一贯地执行，一贯地实施 \U>&W  
appropriate                                       适当的，合适的； iRlZWgj4^  
征用，挪用 09jE7g @X}  
appropriate authorization                          适当的授权 
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appropriateness of audit evidence                    审计证据的适当性 CW?Z\  
approval                                    批准，核准 2%`= LGQC  
assertion                                    (会计报表上的)认定；确认 oeZuvPCl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [X!w@d= i  
asset                                                 资产，财产 'xxM0Kn`  
asset restructuring                             资产重组 sVw:d_ E  
assignment of duties                                 职责的划分 % ym};7'&b  
assistant                                     助理，助理人员 1Z @sh>X|  
associated company                                 联属公司，联营公司 5:f!EMb  
association                                        联合，结合；协会，社团  ID,_0b  
assumption                                       假设，假定 Bps%>P~.  
at a given date                                         在某一特定时日 }P.Z}n;Uj  
attestation                                         鉴证，公证 A`Y^qXFb`  
attestation service                             鉴证服务 
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audit adjustment                                审计调整 ~i>DF`w$  
audit areas                                        审计领域 prz COw  
audit conclusion                                审计结论 B\)Te9k'  
audit effectiveness                             审计效果 86Q3d%;-yo  
audit efficiency                                  审计效率 ?{B5gaU9F  
audit engagement letter                      审计业务约定书 kodd7 AD  
audit evidence                                          审计证据 (b<0=U  
audit fee                                    审计费 7K
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audit files                                          审计档案 ; /K6U   
audit findings                                     审计中发现的事项 *S :~U  
audit implementation stage                        审计实施阶段 f ?)7MR=  
audit mark                                        审计标识 F! ztU8,  
audit materiality                                 审计重要性 [B) !  
audit method                                     审计方法 *kFd#b+xB  
audit objective                                         审计目标，审计目的 2WFZ6  
audit of financial statements                      会计报表审计，财务报表审计 ?1JY6v]h4  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 DMG~56cTO,  
audit plan                                          审计计划 5buW\_G)  
audit planning                                    编制审计计划，制定审计计划，审计计划 )PP yJ@M  
audit planning stage                                  审计计划阶段  c2M  
audit procedure                                审计程序 +?o!"SJ  
audit programme                               审计程序表，具体审计计划 4F#H$`:[  
audit report                                       审计报告 >U{iof<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iv *$!\Cd  
audit report with a qualified opinion                 有保留意见的审计报告 rtJER?A  
audit report with an adverse opinion                否定意见的审计报告 .k]`z>
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audit report with dual dates                      双重日期审计报告 \~E?;q!  
audit reporting stage                                 审计报告阶段 $e7%>*?m  
audit responsibility                                   审计责任 1~L;S  
audit results                                      审计结果 :&vX0 Ce:  
audit risk                                          审计风险 7b>_vtrt  
audit sampling                                          审计抽样 FDLo|aP/v  
audit sampling techniques                         审计抽样方法，审计抽样技术 I$t8Ko._"  
audit strategies                                  审计策略 `5Kg[nB:  
audit summary                                         审计总结，审计小结 3d6z_Yd:  
audit team                                         审计小组 E.Xp\Dm71  
audit test                                    审计测试 3LLG#l)8  
audit trail                                          审计轨迹 2lpPN [~d  
audit work                                        审计工作 V&nB*U&s"  
audit working paper                                 审计工作底稿 /f1]U LmC:  
audited financial statement                        审计会计报表，已审计财务报表 {kk%_q  
Auditing Guidelines (the～)                      审计规范指南 N<rq}^qo  
auditing standards                             审计准则 ]|CcQ1#|H  
audit-oriented working paper                          (审计)业务类工作底稿 QX<n^W  
authorisation                                     授权 BJux5Nh  
authorisation of transaction                       交易的授权 . fja;aG  
availability                                         可获得性 o{,IO!q  
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balance                                      余额；差额；平衡 >fXtu:C-!J  
balance sheet                                    资产负债表 GLtWo+g0  
bank                                                 银行 ?;CIS$$r  
bank account                                    银行账户，银行户头 w<`0D)mQ  
bank statement                                 银行对账单 6T$=(I <4  
barter transaction                              易货交易，以物换物交易 dXh[Ea^  
basis of audit                                    审计依据 KBB)xez 8  
basis of preparation                                (会计报表的)编制基础 d*d:-f~q  
book of account                               账目，账簿 GB|>eZLv<  
borrowing                                         借款，贷款，借债 YQN:&Cls  
branch                                              分支，分支机构，分店 hAf/&yA@  
brought forward                                (账户余额等的)承上年，承上期，承上页 DH?n~qKpC  
budget                                              预算 Nz2VaZ  
building                                      建筑物；大楼 [WR"#y  
business conditions                                  业务情况，经营情况 T$D(Y`zdn  
business licence                               (企业等的)营业执照 }9"'' Z  
business relation                                业务关系 $\NqD:fgb  
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