[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 Eg1TF oIWl  
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审计词汇英汉对照 ^`#7(S)a/  
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ability to continue as a going concern               持续经营能力 7l-MVn_8  
acceptability                                     可接受性，可接受程度 "Ai\NC  
acceptable level of detection risk                     检查风险的可接受水平 #@-dT
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acceptance of engagement                       接受委托 8Ckd.HKpQ  
accepting the engagement for the first time              首次接受委托 e}5 x6t  
access to asset                                         对资产的接触 %`pi*/(  
according to                                     根据，依据，依照 >!Y#2]@}o  
account balance                                账户余额 *VXx\&  
account for                                       对……进行会计处理，核算；解释 IR3SP[K"  
accounting                                        会计，会计学 %cDGs^lgA  
accounting advisory serve                        会计咨询服务 1E!.E=Y?M  
accounting firm                                 会计师事务所 .s"Og;g  
accounting information                      会计信息，会计资料 *MfH\X379  
accounting period                             会计期间 A-B>VX   
accounting policies                                   会计政策 cg^~P-i@*  
accounting professional bodies                 会计职业组织，会计职业团体 CB9:53zK9  
accounting records                                   会计记录 I/upiqy  
accounting responsibility                           会计责任 4 /{pz$  
accounting service                             会计服务 lE% KzX?&  
accounting standards                                会计准则 v B~VJKD  
Accounting Standards for Business Enterprises       企业会计准则 %n6<
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accounting system                             会计系统 -wH0g^Ed  
accounting treatment                                会计处理 e~* tQ4  
accuracy                                    准确性，精确性 Ys_LGfK  
additional audit procedures                      追加审计程序 #l
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addressee                                         收件人，收信人 j*gZvbO;'L  
Administration of State-owned Assets  (the～)     国有资产管理局 C8v  
administrative laws and regulations                 行政法规 |1H9,:*%  
adverse impact                                 不利影响，负面影响 8(- 29  
adverse opinion                                反对意见 a5m[ N'kah  
advisory group                                  咨询组，顾问组 WF~x`w&\  
agency fee                                        代理费，代理费用 kLF3s#k  
aggregate                                          总计，合计为…… #k/T\PQ0s  
alternation of document and record                 变造文件和记录 z|],s]F>G  
alternative audit procedures                      替代审计程序，备选审计程序 UxB3/!<5g3  
amend                                              修改，修订 2s,cyCw&  
amortisation                                      摊销 POc<XLZB  
analytical capacity                             分析能力 /T {R\  
analytical procedures                               分析性程序 L;g2ZoqIr0  
annual financial statements                        年度会计报表，年度财务报表 !|V_DsP  
appendix                                          附录，附表 Iao?9,NL9O  
applicable                                         适用的 *qL'WrB1  
applicable laws and regulations                 适用的法规 @N[<<k7g  
application systems                                  应用系统 qp*~|  
apply consistently                              一贯地执行，一贯地实施 <#"_Qgdix  
appropriate                                       适当的，合适的； y+$vHnS/jC  
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appropriate authorization                          适当的授权 dg*xo9Xi`  
appropriateness of audit evidence                    审计证据的适当性 hN0h
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approval                                    批准，核准 _7u&.l<;  
assertion                                    (会计报表上的)认定；确认 ~mvv :u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {
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asset                                                 资产，财产 sqF.,A,  
asset restructuring                             资产重组 K5bR7f:  
assignment of duties                                 职责的划分 !Q_Kil.9  
assistant                                     助理，助理人员 FeZWS >N  
associated company                                 联属公司，联营公司 Wn=I[K&&  
association                                        联合，结合；协会，社团 t{s>B]i^_w  
assumption                                       假设，假定 w(S&X"~  
at a given date                                         在某一特定时日 hxJKYU^%m  
attestation                                         鉴证，公证 Fsq)co  
attestation service                             鉴证服务 opn
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audit adjustment                                审计调整 KCbOO8cQS  
audit areas                                        审计领域 L{;Q6_ m  
audit conclusion                                审计结论 ;){ZM,Ox  
audit effectiveness                             审计效果 #68$'Rl"o1  
audit efficiency                                  审计效率 GU1
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audit engagement letter                      审计业务约定书 o[JZ>nm  
audit evidence                                          审计证据 c>c4IQ&d  
audit fee                                    审计费 gyy}-^`F  
audit files                                          审计档案 %< ;u JP K  
audit findings                                     审计中发现的事项 L`O7-'`  
audit implementation stage                        审计实施阶段 &'DR`e O)  
audit mark                                        审计标识 :.BjJ2[S  
audit materiality                                 审计重要性 ['>r tV  
audit method                                     审计方法 dpge:Qhr  
audit objective                                         审计目标，审计目的 Kx[+$Qt  
audit of financial statements                      会计报表审计，财务报表审计 /18fpH|  
audit opinion                                     审计意见 D>U(&n  
audit period                                      被审计期间，被审计年度 :KRNLhWb  
audit plan                                          审计计划 *\iXU//^)  
audit planning                                    编制审计计划，制定审计计划，审计计划 RvU'8Y?>w  
audit planning stage                                  审计计划阶段 l.;^w  
audit procedure                                审计程序 ,0nrSJED  
audit programme                               审计程序表，具体审计计划 m4~~q[t  
audit report                                       审计报告 jC
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 $
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audit report with a qualified opinion                 有保留意见的审计报告 `x#}co  
audit report with an adverse opinion                否定意见的审计报告 |_s,]:  
audit report with dual dates                      双重日期审计报告 MR@Qn[RdM  
audit reporting stage                                 审计报告阶段 wwR}h I(  
audit responsibility                                   审计责任 y'oH>l+n  
audit results                                      审计结果 (<H@W/0$  
audit risk                                          审计风险 /{[tU-}qJ  
audit sampling                                          审计抽样 F$|d#ny  
audit sampling techniques                         审计抽样方法，审计抽样技术 FL$S_JAw  
audit strategies                                  审计策略 d}?KPJ{  
audit summary                                         审计总结，审计小结 Jfv'M<I  
audit team                                         审计小组 !w!k0z]  
audit test                                    审计测试 bq5we*"V  
audit trail                                          审计轨迹 VggSDb  
audit work                                        审计工作 |{%$x^KyJ  
audit working paper                                 审计工作底稿 :To{&T  
audited financial statement                        审计会计报表，已审计财务报表 .k up[d(  
Auditing Guidelines (the～)                      审计规范指南 Ya<V@qd  
auditing standards                             审计准则 a>Aq/=  
audit-oriented working paper                          (审计)业务类工作底稿 j,i) ecZ>  
authorisation                                     授权 "9vL+Hh  
authorisation of transaction                       交易的授权 LZ(K{+U/  
availability                                         可获得性  l]  
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balance                                      余额；差额；平衡 BOdlz#&s  
balance sheet                                    资产负债表 1Z(9<M1!M  
bank                                                 银行 j39"iAn  
bank account                                    银行账户，银行户头 7a/ BS(kq<  
bank statement                                 银行对账单 i_!$bk<yo  
barter transaction                              易货交易，以物换物交易 Gt,VSpb~s  
basis of audit                                    审计依据 }KftVnD?  
basis of preparation                                (会计报表的)编制基础 7
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book of account                               账目，账簿 ]R09-s 0$7  
borrowing                                         借款，贷款，借债 5VVU%STP  
branch                                              分支，分支机构，分店 *xx)j:Sc2  
brought forward                                (账户余额等的)承上年，承上期，承上页 NOAz
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budget                                              预算 (2 hI  
building                                      建筑物；大楼 elD|b=(-  
business conditions                                  业务情况，经营情况 -Vmp6XY3q  
business licence                               (企业等的)营业执照 .F _u/"**  
business relation                                业务关系 x'Nc }  
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