[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 )`yxJ;O@$  
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审计词汇英汉对照 @FIR9XJ  
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ability to continue as a going concern               持续经营能力 mza1Q~<  
acceptability                                     可接受性，可接受程度 x0@J~ _0  
acceptable level of detection risk                     检查风险的可接受水平 x:b0G  
acceptance of engagement                       接受委托 .]0B=w* Z  
accepting the engagement for the first time              首次接受委托 rBa <s  
access to asset                                         对资产的接触 ,,S5 8\x  
according to                                     根据，依据，依照 K2>(C$Z  
account balance                                账户余额 S:/;|D
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account for                                       对……进行会计处理，核算；解释 +b1(sk=4z  
accounting                                        会计，会计学 ~{iBm"4  
accounting advisory serve                        会计咨询服务 ,.uu/qV}w  
accounting firm                                 会计师事务所 nzE4P3 C+  
accounting information                      会计信息，会计资料 GJai!$v  
accounting period                             会计期间 3]WIN_h  
accounting policies                                   会计政策 S9J<3 =  
accounting professional bodies                 会计职业组织，会计职业团体 P;bl+a'gu  
accounting records                                   会计记录
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accounting responsibility                           会计责任 A U9Y0<  
accounting service                             会计服务 <iunDL0  
accounting standards                                会计准则 BusD}9
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Accounting Standards for Business Enterprises       企业会计准则 bPEf2Z G4  
accounting system                             会计系统 )+RTA y[k  
accounting treatment                                会计处理 D oX!P|*  
accuracy                                    准确性，精确性 HGfV2FtTz  
additional audit procedures                      追加审计程序 >'wl)j$  
addressee                                         收件人，收信人 8hba3L_Z  
Administration of State-owned Assets  (the～)     国有资产管理局 zvYkWaa_Qz  
administrative laws and regulations                 行政法规 A-1Wn^,>*  
adverse impact                                 不利影响，负面影响 _Sy-&}c+ +  
adverse opinion                                反对意见 Z0g3> iItM  
advisory group                                  咨询组，顾问组 7SLJLn3d  
agency fee                                        代理费，代理费用 vt<r_&+ pJ  
aggregate                                          总计，合计为…… ~4y&]:I  
alternation of document and record                 变造文件和记录 DZ5%-  
alternative audit procedures                      替代审计程序，备选审计程序 <:0 649ZB  
amend                                              修改，修订 )9Mm L-7K  
amortisation                                      摊销 :TJv<NZi'  
analytical capacity                             分析能力 H!Z=}>TN  
analytical procedures                               分析性程序 WM5s  
annual financial statements                        年度会计报表，年度财务报表 v Ic0V  
appendix                                          附录，附表 T`7;Rl'Q  
applicable                                         适用的 V$%%nG uE  
applicable laws and regulations                 适用的法规 _}R?&yO  
application systems                                  应用系统 `G&W%CHB  
apply consistently                              一贯地执行，一贯地实施 Q( .d!CQ>  
appropriate                                       适当的，合适的； 7YsBwo  
征用，挪用 H|k!5W^  
appropriate authorization                          适当的授权 zQM3n =y  
appropriateness of audit evidence                    审计证据的适当性 EGL1[7It`  
approval                                    批准，核准 ]\w0u7}  
assertion                                    (会计报表上的)认定；确认 ^ 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3US}('  
asset                                                 资产，财产 y`wTw/5N  
asset restructuring                             资产重组 w~+5FSdH  
assignment of duties                                 职责的划分 _+YCwg  
assistant                                     助理，助理人员 U1bhd}Mo
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associated company                                 联属公司，联营公司 xZW6Hk_  
association                                        联合，结合；协会，社团 5A/8G}'XZ  
assumption                                       假设，假定 Q1 ?O~ao  
at a given date                                         在某一特定时日 '#gd19#  
attestation                                         鉴证，公证 a5ZU"6Hi  
attestation service                             鉴证服务 lb ol+O65  
audit adjustment                                审计调整 ?F]Yebp^  
audit areas                                        审计领域 l:mC'aR  
audit conclusion                                审计结论 uSCF;y=1g,  
audit effectiveness                             审计效果 ?rID fEvV  
audit efficiency                                  审计效率 #Ki(9oWd  
audit engagement letter                      审计业务约定书 A]"$O&l  
audit evidence                                          审计证据 rTYDa3  
audit fee                                    审计费 ;SoKX?up5  
audit files                                          审计档案 &SfJwdG*=  
audit findings                                     审计中发现的事项 Yn4c6K  
audit implementation stage                        审计实施阶段 xO)vn\uJ  
audit mark                                        审计标识 jjbBv~vs  
audit materiality                                 审计重要性 M-1 VB5  
audit method                                     审计方法 nlJ~Q_E(  
audit objective                                         审计目标，审计目的 s8Kf$E^?e.  
audit of financial statements                      会计报表审计，财务报表审计 /3->TS  
audit opinion                                     审计意见 E;$)Oz  
audit period                                      被审计期间，被审计年度 }[XzM/t  
audit plan                                          审计计划 "@U9'rKx  
audit planning                                    编制审计计划，制定审计计划，审计计划 =KqcWN3k  
audit planning stage                                  审计计划阶段 T.O^40y  
audit procedure                                审计程序 ufAp7m@ud  
audit programme                               审计程序表，具体审计计划 >ch{u{i6  
audit report                                       审计报告 $s<,xY 9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;ZZ%(P=-  
audit report with a qualified opinion                 有保留意见的审计报告 S6CM/  
audit report with an adverse opinion                否定意见的审计报告 KD?~ hpg  
audit report with dual dates                      双重日期审计报告 T)wc{C9w  
audit reporting stage                                 审计报告阶段 WGjT06a\  
audit responsibility                                   审计责任 0jCYOl  
audit results                                      审计结果 H?98 ^y7  
audit risk                                          审计风险 +;~JHx.~X  
audit sampling                                          审计抽样 HL$}Gh]q  
audit sampling techniques                         审计抽样方法，审计抽样技术  }rf_:  
audit strategies                                  审计策略 #k2&2W=x  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 {o"X8  
audit test                                    审计测试 Nw ;BhBt  
audit trail                                          审计轨迹 4]9+
  
audit work                                        审计工作 vw=OGjT_>m  
audit working paper                                 审计工作底稿 }@MOkj  
audited financial statement                        审计会计报表，已审计财务报表 #PUvrA2Zl  
Auditing Guidelines (the～)                      审计规范指南 # D"TY-$.=  
auditing standards                             审计准则 |S48xsFv
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audit-oriented working paper                          (审计)业务类工作底稿 1~:7W  
authorisation                                     授权 0STtwfTr:  
authorisation of transaction                       交易的授权 iTsmUq<b]l  
availability                                         可获得性 l'=H,8LfA  
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balance                                      余额；差额；平衡 Gxu  
balance sheet                                    资产负债表 ,9< }V;(  
bank                                                 银行 qS<a5`EA  
bank account                                    银行账户，银行户头 >m=' #x0>Y  
bank statement                                 银行对账单 Sx)b~*  
barter transaction                              易货交易，以物换物交易 fkE4[X7f  
basis of audit                                    审计依据 xLX<.z!r  
basis of preparation                                (会计报表的)编制基础 cPA-EH  
book of account                               账目，账簿 [uK*=K/v  
borrowing                                         借款，贷款，借债 wY|&qX,  
branch                                              分支，分支机构，分店 9
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brought forward                                (账户余额等的)承上年，承上期，承上页 IJHNb_Cku  
budget                                              预算 0,+RF"R  
building                                      建筑物；大楼 V5sH:A7GJ  
business conditions                                  业务情况，经营情况 xCwd*lsM  
business licence                               (企业等的)营业执照 yO E
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business relation                                业务关系 ZN>oz@jY  
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