[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 cR,'o'V/  
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审计词汇英汉对照 lt }r}HM+  
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ability to continue as a going concern               持续经营能力 W,xi>5k  
acceptability                                     可接受性，可接受程度 ,.~ W  
acceptable level of detection risk                     检查风险的可接受水平 3X,]=f@_  
acceptance of engagement                       接受委托 eL<m.06cfY  
accepting the engagement for the first time              首次接受委托 kTr6{9L  
access to asset                                         对资产的接触 E%-Pyg *  
according to                                     根据，依据，依照 1,m\Q_  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 {CW1t5$*  
accounting                                        会计，会计学 V*~1,6N[  
accounting advisory serve                        会计咨询服务 eKL ]E!  
accounting firm                                 会计师事务所 b\k N_  
accounting information                      会计信息，会计资料 29&sydu  
accounting period                             会计期间 |E46vup  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 AQE eIFH  
accounting records                                   会计记录 Hlz'a1\:O]  
accounting responsibility                           会计责任 OAmES;Ck$(  
accounting service                             会计服务 I8%d;G~  
accounting standards                                会计准则 *rS9eej  
Accounting Standards for Business Enterprises       企业会计准则 L4MxU 2  
accounting system                             会计系统 MDMtOfe|  
accounting treatment                                会计处理 k)?,xY\AV  
accuracy                                    准确性，精确性 TX<e_[$\  
additional audit procedures                      追加审计程序 pWWL{@ J  
addressee                                         收件人，收信人 ^</65+OT+  
Administration of State-owned Assets  (the～)     国有资产管理局 hubfK~  
administrative laws and regulations                 行政法规 %4bO_vb<9  
adverse impact                                 不利影响，负面影响 vpZu.#5c  
adverse opinion                                反对意见 hB|H9+  
advisory group                                  咨询组，顾问组 h$E\2lsE  
agency fee                                        代理费，代理费用 Xjs21-t%  
aggregate                                          总计，合计为…… QH@Q\ @,  
alternation of document and record                 变造文件和记录 *ge].E  
alternative audit procedures                      替代审计程序，备选审计程序 Fpy6"Z?z  
amend                                              修改，修订 eXj\DjttG}  
amortisation                                      摊销 u5xU)l3  
analytical capacity                             分析能力 <dju6k7uz  
analytical procedures                               分析性程序 {DKXn`V  
annual financial statements                        年度会计报表，年度财务报表 @5{. K/s  
appendix                                          附录，附表 F Q8RK~?`  
applicable                                         适用的 Qv9*p('~A  
applicable laws and regulations                 适用的法规 bBkm] 
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application systems                                  应用系统 XNc"kp? z  
apply consistently                              一贯地执行，一贯地实施 jxRF"GD  
appropriate                                       适当的，合适的； YD/B')/ s  
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appropriate authorization                          适当的授权 tIz<+T_  
appropriateness of audit evidence                    审计证据的适当性 \_m\U.*  
approval                                    批准，核准 Z!C`f/h9  
assertion                                    (会计报表上的)认定；确认 b*I&k":  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N?MJ#lC F  
asset                                                 资产，财产 ,pQ'w7  
asset restructuring                             资产重组 ?noETHz)  
assignment of duties                                 职责的划分 P<j4\zJ  
assistant                                     助理，助理人员 c!'A)JD@  
associated company                                 联属公司，联营公司 =]_d pEEQ  
association                                        联合，结合；协会，社团 7
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assumption                                       假设，假定 m#5|J@]  
at a given date                                         在某一特定时日 %8}WX@SB  
attestation                                         鉴证，公证 !ol hZ  
attestation service                             鉴证服务 S5:"_U  
audit adjustment                                审计调整 O,F]\  
audit areas                                        审计领域 oso1uAOfp  
audit conclusion                                审计结论 yj}bY?4I  
audit effectiveness                             审计效果 sDaT[).Hm  
audit efficiency                                  审计效率 u)q2YLK8  
audit engagement letter                      审计业务约定书 9[epr+f  
audit evidence                                          审计证据 kPx]u\  
audit fee                                    审计费 _aXP ;kFMi  
audit files                                          审计档案 Ze$^UR  
audit findings                                     审计中发现的事项 N.fQ7z=Z(M  
audit implementation stage                        审计实施阶段 kjLsk-  
audit mark                                        审计标识 C:'WX*W  
audit materiality                                 审计重要性 wQo6!
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audit method                                     审计方法 aGq_hP   
audit objective                                         审计目标，审计目的 8Pr&F  
audit of financial statements                      会计报表审计，财务报表审计 ?6gDbE%  
audit opinion                                     审计意见 tJ?qcT?  
audit period                                      被审计期间，被审计年度 ,XWay%8{E  
audit plan                                          审计计划 U~u6}s]:  
audit planning                                    编制审计计划，制定审计计划，审计计划 aH5t.x79b  
audit planning stage                                  审计计划阶段 htUy2v#V  
audit procedure                                审计程序 <;$Sa's,LE  
audit programme                               审计程序表，具体审计计划 <r_P? lZW  
audit report                                       审计报告 WL IDw@fv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p\\P50(-  
audit report with a qualified opinion                 有保留意见的审计报告 ! /|0:QQi  
audit report with an adverse opinion                否定意见的审计报告 'Yaf\Hp  
audit report with dual dates                      双重日期审计报告 Dg9--wI}I9  
audit reporting stage                                 审计报告阶段 mJ6t.%' d  
audit responsibility                                   审计责任 ?MV[=LPL  
audit results                                      审计结果 ^F0k2
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audit risk                                          审计风险 }$&T O$LX  
audit sampling                                          审计抽样 wf~5lpI[  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~.PPf/ Z8]  
audit strategies                                  审计策略 hQg,#r(JE4  
audit summary                                         审计总结，审计小结 ZXssvjWQV}  
audit team                                         审计小组 FT*yso:X/  
audit test                                    审计测试 yBYuDfeZ  
audit trail                                          审计轨迹 Xhq? 7P$3  
audit work                                        审计工作 sUyCAKebRr  
audit working paper                                 审计工作底稿 5@R15q@c6n  
audited financial statement                        审计会计报表，已审计财务报表 ),D`ZRXS  
Auditing Guidelines (the～)                      审计规范指南 z._C*c  
auditing standards                             审计准则 E i\J
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audit-oriented working paper                          (审计)业务类工作底稿 bBeFL~  
authorisation                                     授权 = FtM;(\  
authorisation of transaction                       交易的授权 %T&&x2p^=?  
availability                                         可获得性 ;3.T* ?|o  
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balance                                      余额；差额；平衡 ^td!g1"<  
balance sheet                                    资产负债表 ]zhq.O >2{  
bank                                                 银行 }6uV]V{  
bank account                                    银行账户，银行户头 ,%)WT>  
bank statement                                 银行对账单 *'s2 K  
barter transaction                              易货交易，以物换物交易 ~ X]"P4 u  
basis of audit                                    审计依据 D*d 3w  
basis of preparation                                (会计报表的)编制基础 ,z0~mN  
book of account                               账目，账簿 7)8rc(58  
borrowing                                         借款，贷款，借债 JhMrm%  
branch                                              分支，分支机构，分店 LhVLsa(-%  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^huBqEs  
budget                                              预算 T0*TTB&b  
building                                      建筑物；大楼 ${TB2q}%  
business conditions                                  业务情况，经营情况 5fvUv"m  
business licence                               (企业等的)营业执照 ~u?x{[  
business relation                                业务关系 k"DQbUy0L  
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