[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 RGp'b  
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审计词汇英汉对照 8*Zvr&B,G  
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ability to continue as a going concern               持续经营能力 [H^ X"D  
acceptability                                     可接受性，可接受程度 {D,RU8&  
acceptable level of detection risk                     检查风险的可接受水平 $?f]ZyZr.  
acceptance of engagement                       接受委托 5 f_7&NxT  
accepting the engagement for the first time              首次接受委托 {^m5#f 0"  
access to asset                                         对资产的接触 oMc 1:=EG  
according to                                     根据，依据，依照 W~NYU  
account balance                                账户余额 #LWg"i  
account for                                       对……进行会计处理，核算；解释 TzrW   
accounting                                        会计，会计学 HNMBXXf,B  
accounting advisory serve                        会计咨询服务 4 z0L ke  
accounting firm                                 会计师事务所 <V S2]13  
accounting information                      会计信息，会计资料 kqf8=y  
accounting period                             会计期间 zlk
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accounting policies                                   会计政策 |y
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accounting professional bodies                 会计职业组织，会计职业团体 yjpz_<7a=  
accounting records                                   会计记录 __(V C:  
accounting responsibility                           会计责任 bQ.nFa']  
accounting service                             会计服务 ke6n/ h5`  
accounting standards                                会计准则 (8x gn  
Accounting Standards for Business Enterprises       企业会计准则 )X%oXc&C|  
accounting system                             会计系统 0jTMZ<&zZ  
accounting treatment                                会计处理 jw4TLc7p  
accuracy                                    准确性，精确性 hr~.Lj5^W  
additional audit procedures                      追加审计程序 S:GTc
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addressee                                         收件人，收信人 a_%>CD${t  
Administration of State-owned Assets  (the～)     国有资产管理局 MYx88y  
administrative laws and regulations                 行政法规 b1)\Zi  
adverse impact                                 不利影响，负面影响 wY`#$)O0*  
adverse opinion                                反对意见 O
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advisory group                                  咨询组，顾问组 1eiw3WU;  
agency fee                                        代理费，代理费用 **HrWM%?8o  
aggregate                                          总计，合计为…… gh61H:tkR  
alternation of document and record                 变造文件和记录 0BDS_Rx  
alternative audit procedures                      替代审计程序，备选审计程序 ?*+1~m>  
amend                                              修改，修订 NWnWk  
amortisation                                      摊销 \(bj(an
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analytical capacity                             分析能力 }4KW@L[g  
analytical procedures                               分析性程序 9b%j.Q-W  
annual financial statements                        年度会计报表，年度财务报表 R@$+t:}  
appendix                                          附录，附表 r?$&Z^  
applicable                                         适用的 0_HJ.g!  
applicable laws and regulations                 适用的法规 xVTo4-[p  
application systems                                  应用系统 ;qb Dbg  
apply consistently                              一贯地执行，一贯地实施 Bac|;+L~L  
appropriate                                       适当的，合适的； Tzf$*Uje3  
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appropriate authorization                          适当的授权 -( Kh.h  
appropriateness of audit evidence                    审计证据的适当性 vv* |F  
approval                                    批准，核准 :`5;nl63  
assertion                                    (会计报表上的)认定；确认 S}mm\<=1
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hXTYTbTX  
asset                                                 资产，财产 kQ[Jo%YT?E  
asset restructuring                             资产重组 ==`Pb  
assignment of duties                                 职责的划分 #G~wE*VR$  
assistant                                     助理，助理人员 eA
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associated company                                 联属公司，联营公司 -R8/`M8GbD  
association                                        联合，结合；协会，社团 nF|Oy0  
assumption                                       假设，假定 UO J*a1BM  
at a given date                                         在某一特定时日 h[y*CzG  
attestation                                         鉴证，公证 /N%zwj/*  
attestation service                             鉴证服务 ]CI
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audit adjustment                                审计调整 L6xB`E9  
audit areas                                        审计领域 cqjl5UB  
audit conclusion                                审计结论 SctJxY(}!  
audit effectiveness                             审计效果 jm+blB^%K  
audit efficiency                                  审计效率 jJ<;2e~OW  
audit engagement letter                      审计业务约定书 KG-y)qXu  
audit evidence                                          审计证据 I}_;A<U  
audit fee                                    审计费 ,3k@L\$.x  
audit files                                          审计档案 sX!3_'-  
audit findings                                     审计中发现的事项 7?,7TR2Ny  
audit implementation stage                        审计实施阶段 Q-3r}jJe  
audit mark                                        审计标识  $)f"K  
audit materiality                                 审计重要性 s!aO*\[<h  
audit method                                     审计方法 ?N`qLGRm  
audit objective                                         审计目标，审计目的 $8Ig&k|~8  
audit of financial statements                      会计报表审计，财务报表审计  }Zt.*%  
audit opinion                                     审计意见 jQ)L pjS1  
audit period                                      被审计期间，被审计年度 ov bEmb  
audit plan                                          审计计划 73VQ@Jn  
audit planning                                    编制审计计划，制定审计计划，审计计划 %fBP:5%K  
audit planning stage                                  审计计划阶段 G"{4'LlA  
audit procedure                                审计程序 e) ]RA?bF  
audit programme                               审计程序表，具体审计计划 ]~'9  
audit report                                       审计报告 *h:D|4oJ(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n 3h^VQ*]G  
audit report with a qualified opinion                 有保留意见的审计报告 m^'~&!ba  
audit report with an adverse opinion                否定意见的审计报告 ;}UzJe ,S  
audit report with dual dates                      双重日期审计报告 8-A:k E  
audit reporting stage                                 审计报告阶段 %uj[`  
audit responsibility                                   审计责任 9@Q&B+!  
audit results                                      审计结果 ygMd$0:MN  
audit risk                                          审计风险 b]"2VN  
audit sampling                                          审计抽样 */4tJG1U  
audit sampling techniques                         审计抽样方法，审计抽样技术 '
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audit strategies                                  审计策略 <r_3obRC  
audit summary                                         审计总结，审计小结 El{r$-}  
audit team                                         审计小组 $.``OxJk%  
audit test                                    审计测试 b'&LBT7  
audit trail                                          审计轨迹 0u>yT?jP  
audit work                                        审计工作 KM5jl9Vv  
audit working paper                                 审计工作底稿 28ja-1dB  
audited financial statement                        审计会计报表，已审计财务报表 k&yQ98H$K"  
Auditing Guidelines (the～)                      审计规范指南 ' 4,y  
auditing standards                             审计准则 xC'mPcU8  
audit-oriented working paper                          (审计)业务类工作底稿 hI*`>9l  
authorisation                                     授权 &<`-:x12_  
authorisation of transaction                       交易的授权 A
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availability                                         可获得性 v: giZxR  
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balance                                      余额；差额；平衡 `(P "u  
balance sheet                                    资产负债表 =Y/}b\9 `T  
bank                                                 银行 JR])xPI`  
bank account                                    银行账户，银行户头 ~KJ,SLzhx9  
bank statement                                 银行对账单 *3!(*F@M,  
barter transaction                              易货交易，以物换物交易 Wa(W&]  
basis of audit                                    审计依据 bAN10U  
basis of preparation                                (会计报表的)编制基础 d8rBu jT  
book of account                               账目，账簿 [TP  
borrowing                                         借款，贷款，借债 [+y&HNf  
branch                                              分支，分支机构，分店 GahaZ F  
brought forward                                (账户余额等的)承上年，承上期，承上页 s;anP0-O  
budget                                              预算 Ad^dF'SN  
building                                      建筑物；大楼 Pa3{Ds  
business conditions                                  业务情况，经营情况 LFl2uV"  
business licence                               (企业等的)营业执照 fdN45in=>  
business relation                                业务关系 $K`_ K#A  
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