[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 l opl  
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审计词汇英汉对照 !bLCha\  
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ability to continue as a going concern               持续经营能力 Bn8&~  
acceptability                                     可接受性，可接受程度 vM5I2C3_>!  
acceptable level of detection risk                     检查风险的可接受水平 %P1zb7:8  
acceptance of engagement                       接受委托 >.P*lT  
accepting the engagement for the first time              首次接受委托 VB |k  
access to asset                                         对资产的接触 %LC)sSq{H  
according to                                     根据，依据，依照 l+6@,TY1U  
account balance                                账户余额 ,B;mG]_  
account for                                       对……进行会计处理，核算；解释 ?z M  
accounting                                        会计，会计学 *g}==o`  
accounting advisory serve                        会计咨询服务 b?0WA.[{  
accounting firm                                 会计师事务所 } -4p8Zt  
accounting information                      会计信息，会计资料 +Q_xY>ej  
accounting period                             会计期间 7ojh=imY  
accounting policies                                   会计政策 \4$Nx/@Q}  
accounting professional bodies                 会计职业组织，会计职业团体 "fNv(> -7s  
accounting records                                   会计记录 PC@HNto{  
accounting responsibility                           会计责任 Bz,D4E$  
accounting service                             会计服务 J%ws-A?6rN  
accounting standards                                会计准则 #q34>}O< O  
Accounting Standards for Business Enterprises       企业会计准则 5[zr(FuE  
accounting system                             会计系统 g-#eMQ%J  
accounting treatment                                会计处理 *tZ3?X[b  
accuracy                                    准确性，精确性 *]q`:~u2  
additional audit procedures                      追加审计程序 k(>J?\iNW  
addressee                                         收件人，收信人 u]B b^[  
Administration of State-owned Assets  (the～)     国有资产管理局 vr47PM2al  
administrative laws and regulations                 行政法规 )N{PWSPs  
adverse impact                                 不利影响，负面影响 w0js_P-uv  
adverse opinion                                反对意见 D.AiqO<z  
advisory group                                  咨询组，顾问组 P >0S ZP  
agency fee                                        代理费，代理费用 W{ozZuo  
aggregate                                          总计，合计为…… < :eKXH2  
alternation of document and record                 变造文件和记录 aAoAjVNkK  
alternative audit procedures                      替代审计程序，备选审计程序 nC/T$ #G  
amend                                              修改，修订 Jnt r"a-4  
amortisation                                      摊销 4mBM5Tv  
analytical capacity                             分析能力 (ce)A,;  
analytical procedures                               分析性程序 b,HXD~=  
annual financial statements                        年度会计报表，年度财务报表 ,trh)ZZYW|  
appendix                                          附录，附表 rf$[8d  
applicable                                         适用的 25, [<Ao  
applicable laws and regulations                 适用的法规 m|cR
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application systems                                  应用系统 xop\W4s_  
apply consistently                              一贯地执行，一贯地实施 hhjsg?4uL  
appropriate                                       适当的，合适的； 2s 9U&  
征用，挪用 ?\Y7]_]/  
appropriate authorization                          适当的授权 <9=RLENmY"  
appropriateness of audit evidence                    审计证据的适当性 $\4Or  
approval                                    批准，核准 H-5f!>)  
assertion                                    (会计报表上的)认定；确认 u_WW uo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3joMtRB>;  
asset                                                 资产，财产 QIN# \  
asset restructuring                             资产重组 jAt65a  
assignment of duties                                 职责的划分 K1<l/ s  
assistant                                     助理，助理人员 &xlOsr/n  
associated company                                 联属公司，联营公司 ?K}KSJ6_  
association                                        联合，结合；协会，社团 P#A|Pn<p  
assumption                                       假设，假定 A^c5CJ_  
at a given date                                         在某一特定时日 =g@hh)3wP  
attestation                                         鉴证，公证 q|D*H9[ke  
attestation service                             鉴证服务 ~ C_2D?  
audit adjustment                                审计调整 0XIrEwm@%  
audit areas                                        审计领域
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audit conclusion                                审计结论 BYS>"  
audit effectiveness                             审计效果 p|*b] 36  
audit efficiency                                  审计效率 A@ k=Mk  
audit engagement letter                      审计业务约定书 x~yd/ R  
audit evidence                                          审计证据 )./'RE+(k  
audit fee                                    审计费 &P8Q|A-u  
audit files                                          审计档案 Y50$2%kM  
audit findings                                     审计中发现的事项 zgpPu4t  
audit implementation stage                        审计实施阶段 Z3T26Uk  
audit mark                                        审计标识 JY>I  
audit materiality                                 审计重要性 .Qj`_q6=  
audit method                                     审计方法 ~u-`L+G"6  
audit objective                                         审计目标，审计目的 s{ j3F  
audit of financial statements                      会计报表审计，财务报表审计 ~Uz|sQ*G  
audit opinion                                     审计意见 1hp@.Fv  
audit period                                      被审计期间，被审计年度 w@f_TG"Vt  
audit plan                                          审计计划 wA)R7%&  
audit planning                                    编制审计计划，制定审计计划，审计计划 }KkH7XksF  
audit planning stage                                  审计计划阶段 lu.2ZQE
 
audit procedure                                审计程序 UuA=qWC  
audit programme                               审计程序表，具体审计计划 R?\8SdJ  
audit report                                       审计报告 X]CaWxM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qdu:kA:]  
audit report with a qualified opinion                 有保留意见的审计报告 %n c+VL4  
audit report with an adverse opinion                否定意见的审计报告 2Z..~1r  
audit report with dual dates                      双重日期审计报告 MN)<Tr2f  
audit reporting stage                                 审计报告阶段 kQBVx8Uq]  
audit responsibility                                   审计责任 ]R]X#jm  
audit results                                      审计结果 !*#=7^#  
audit risk                                          审计风险 L,X6L @Q  
audit sampling                                          审计抽样 -XY]WWlq  
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 -)<Nd:A  
audit summary                                         审计总结，审计小结 f%auz4CZz  
audit team                                         审计小组 RMrt4:-DI  
audit test                                    审计测试 AAl`bhx'n  
audit trail                                          审计轨迹 qC|re!K  
audit work                                        审计工作 QU4'x4YS  
audit working paper                                 审计工作底稿 )d1,}o  
audited financial statement                        审计会计报表，已审计财务报表 X:g5>is|  
Auditing Guidelines (the～)                      审计规范指南 h/w- &7t  
auditing standards                             审计准则 ,>jm|BTD {  
audit-oriented working paper                          (审计)业务类工作底稿 C,z]q$4  
authorisation                                     授权 `RzM)ILl  
authorisation of transaction                       交易的授权 @',;/j80  
availability                                         可获得性 "
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balance                                      余额；差额；平衡 ,[hJi3xM  
balance sheet                                    资产负债表 SO&;]YO  
bank                                                 银行 WK^qYfq|  
bank account                                    银行账户，银行户头 IH0^*f  
bank statement                                 银行对账单 F^~#D, \  
barter transaction                              易货交易，以物换物交易 ]V]o%onW  
basis of audit                                    审计依据 5Np.&  
basis of preparation                                (会计报表的)编制基础 BzUx@,  
book of account                               账目，账簿 (jyJ-qe  
borrowing                                         借款，贷款，借债 xO@OkCue  
branch                                              分支，分支机构，分店 4'8.f5  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y\x Xo?  
budget                                              预算 Tuy*Df  
building                                      建筑物；大楼 ~gDtj&F  
business conditions                                  业务情况，经营情况 4%{m7CK}  
business licence                               (企业等的)营业执照 z'I0UB#  
business relation                                业务关系 y@z#Jw<  
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