[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 (.)s =  
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审计词汇英汉对照 Ml ^Tb#  
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ability to continue as a going concern               持续经营能力 =@
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acceptability                                     可接受性，可接受程度 Ac%K+Pgk.
 
acceptable level of detection risk                     检查风险的可接受水平 Dbd5d]]n3  
acceptance of engagement                       接受委托 J(GLPCO$K  
accepting the engagement for the first time              首次接受委托 H|?`n uiD  
access to asset                                         对资产的接触 (d\bSo$]  
according to                                     根据，依据，依照 r 6<}S(  
account balance                                账户余额 /vKD lCH*  
account for                                       对……进行会计处理，核算；解释 *a4eL [  
accounting                                        会计，会计学 igCtq!.a  
accounting advisory serve                        会计咨询服务 w0SgF/"@  
accounting firm                                 会计师事务所 XFYl[?`G  
accounting information                      会计信息，会计资料 /P lsF  
accounting period                             会计期间 j=LF1d
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accounting policies                                   会计政策  73X]|fy  
accounting professional bodies                 会计职业组织，会计职业团体 o
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accounting records                                   会计记录 YFY)Z7fK  
accounting responsibility                           会计责任 W1z5|-T  
accounting service                             会计服务 lw{|~m5`  
accounting standards                                会计准则 7y3; F7V  
Accounting Standards for Business Enterprises       企业会计准则 a
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accounting system                             会计系统 Bc@e;k@i  
accounting treatment                                会计处理 A |B](MW%O  
accuracy                                    准确性，精确性 3lqhjA  
additional audit procedures                      追加审计程序 <R$|J|  
addressee                                         收件人，收信人 "-oC,;yq  
Administration of State-owned Assets  (the～)     国有资产管理局 8jk*N  
administrative laws and regulations                 行政法规 H?m2|.  
adverse impact                                 不利影响，负面影响 < Lt$qV-#  
adverse opinion                                反对意见 U;/ )V  
advisory group                                  咨询组，顾问组 iD~ s,  
agency fee                                        代理费，代理费用 Z^'; xn  
aggregate                                          总计，合计为…… ' wEP:}  
alternation of document and record                 变造文件和记录 mdd~B2"el  
alternative audit procedures                      替代审计程序，备选审计程序 Yv)/DsSyL  
amend                                              修改，修订 i`X{pEKP+  
amortisation                                      摊销 P! /8   
analytical capacity                             分析能力 RPu-E9g@  
analytical procedures                               分析性程序 |qD<h  
annual financial statements                        年度会计报表，年度财务报表 622).N4  
appendix                                          附录，附表 j(rFORT  
applicable                                         适用的 ?5D7n"jY  
applicable laws and regulations                 适用的法规 Fei$94a  
application systems                                  应用系统 L[^e<I  
apply consistently                              一贯地执行，一贯地实施 x0]*'^aA  
appropriate                                       适当的，合适的； FpEdwzB
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征用，挪用 //(c 1/s  
appropriate authorization                          适当的授权 TBzM~y  
appropriateness of audit evidence                    审计证据的适当性 _1a2Z\  
approval                                    批准，核准 wFD.3!  
assertion                                    (会计报表上的)认定；确认 ?w+T_EH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e)M1$  
asset                                                 资产，财产 GUxhCoxb  
asset restructuring                             资产重组 ]KmYPrCl0  
assignment of duties                                 职责的划分 20qT1!ju  
assistant                                     助理，助理人员 /i<g>*82  
associated company                                 联属公司，联营公司 5BZ5Gl3
 
association                                        联合，结合；协会，社团 c=5$bo]LI  
assumption                                       假设，假定 Je'$V%{E  
at a given date                                         在某一特定时日 )-mB^7uXGv  
attestation                                         鉴证，公证 n~h%K7 c  
attestation service                             鉴证服务 5R4 dN=L*1  
audit adjustment                                审计调整
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audit areas                                        审计领域 g!8-yri  
audit conclusion                                审计结论 nsPM`dz/  
audit effectiveness                             审计效果 eNNK;xXe#  
audit efficiency                                  审计效率 @RjLDj+)S  
audit engagement letter                      审计业务约定书 V\_ &2',t  
audit evidence                                          审计证据 ^%nAx| 4xQ  
audit fee                                    审计费 >\e11OU0Gy  
audit files                                          审计档案 W<2-Q,>Y  
audit findings                                     审计中发现的事项 l"+=z.l6;  
audit implementation stage                        审计实施阶段 \%)p7PNY  
audit mark                                        审计标识 5o,82Kti  
audit materiality                                 审计重要性 }\@*A1*X2  
audit method                                     审计方法 ms?
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audit objective                                         审计目标，审计目的 rO C~U85  
audit of financial statements                      会计报表审计，财务报表审计 lr1i DwZV  
audit opinion                                     审计意见 30<^0J.1  
audit period                                      被审计期间，被审计年度 4x:fOhtP  
audit plan                                          审计计划 w$pv  
audit planning                                    编制审计计划，制定审计计划，审计计划 b@7 ItzD  
audit planning stage                                  审计计划阶段 i}!CY@sW  
audit procedure                                审计程序 0P|WoC
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audit programme                               审计程序表，具体审计计划 *StJ5c_kg2  
audit report                                       审计报告 z:w 7e0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [mm5?23g  
audit report with a qualified opinion                 有保留意见的审计报告 *ce h ]v  
audit report with an adverse opinion                否定意见的审计报告 wm}i+ApK  
audit report with dual dates                      双重日期审计报告 'b-}KDP  
audit reporting stage                                 审计报告阶段 n7 S[ F3  
audit responsibility                                   审计责任 J~==<?j:  
audit results                                      审计结果 }{[F+|\>,e  
audit risk                                          审计风险 &ha39&I  
audit sampling                                          审计抽样 O@l`D`  
audit sampling techniques                         审计抽样方法，审计抽样技术 BM3n Z<%3  
audit strategies                                  审计策略 zEu* q7  
audit summary                                         审计总结，审计小结 E ]68IuP@'  
audit team                                         审计小组 :5ji.g* 0  
audit test                                    审计测试 :wIbKs.r  
audit trail                                          审计轨迹 NJ|8##Z>  
audit work                                        审计工作 km *$;Nli  
audit working paper                                 审计工作底稿 7y:J@fh<  
audited financial statement                        审计会计报表，已审计财务报表 HxkhlNB  
Auditing Guidelines (the～)                      审计规范指南 FsD}Nk=m~  
auditing standards                             审计准则 5@i/4%S  
audit-oriented working paper                          (审计)业务类工作底稿 u|+O%s TQ  
authorisation                                     授权 E0GpoG5C  
authorisation of transaction                       交易的授权 .7oz  
availability                                         可获得性 ]]Wa.P~]O  
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balance                                      余额；差额；平衡 y0Ag px  
balance sheet                                    资产负债表 s{gdTG6v`  
bank                                                 银行 |S/nq_g]  
bank account                                    银行账户，银行户头 E}~GXG  
bank statement                                 银行对账单 NO'-HKHj  
barter transaction                              易货交易，以物换物交易 'peFT[1>(  
basis of audit                                    审计依据 &7;W=uF  
basis of preparation                                (会计报表的)编制基础 90Q}9T\  
book of account                               账目，账簿 IXg0g<JZ  
borrowing                                         借款，贷款，借债 CT/`Kg_  
branch                                              分支，分支机构，分店 5=l Ava#  
brought forward                                (账户余额等的)承上年，承上期，承上页 fk=_ Y  
budget                                              预算 [N{Rd[{QTL  
building                                      建筑物；大楼 ^"l4  
business conditions                                  业务情况，经营情况 @dGj4h.  
business licence                               (企业等的)营业执照 w!h!%r  
business relation                                业务关系 8USF;k  
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