[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 'dwsm7Xd  
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审计词汇英汉对照 ^'Lp<YJs6  
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ability to continue as a going concern               持续经营能力 W\<OCD%X  
acceptability                                     可接受性，可接受程度 L`M{bRl+1  
acceptable level of detection risk                     检查风险的可接受水平 N/-(~r[
  
acceptance of engagement                       接受委托 hlyh8=Z6o  
accepting the engagement for the first time              首次接受委托 GX19GI@k  
access to asset                                         对资产的接触  @B{  
according to                                     根据，依据，依照 R5MN;xG^  
account balance                                账户余额 &z 3_N  
account for                                       对……进行会计处理，核算；解释 FBP #_"z  
accounting                                        会计，会计学 P `<TO   
accounting advisory serve                        会计咨询服务 2 O(k@M5E?  
accounting firm                                 会计师事务所 b7xOm"X,N  
accounting information                      会计信息，会计资料 5D3&E_S  
accounting period                             会计期间 q:>`|~M
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accounting policies                                   会计政策 miBCq
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accounting professional bodies                 会计职业组织，会计职业团体 ajRht+{  
accounting records                                   会计记录 "nJMS6HJ[  
accounting responsibility                           会计责任 hTAc}'^$  
accounting service                             会计服务 e+Mm!\;`  
accounting standards                                会计准则 rfdA?X{Q0  
Accounting Standards for Business Enterprises       企业会计准则 mq<:^  
accounting system                             会计系统 &VjPdu57  
accounting treatment                                会计处理 6;Izw$X  
accuracy                                    准确性，精确性 3mE8tTA$R  
additional audit procedures                      追加审计程序 tvJl-&'N  
addressee                                         收件人，收信人 ]mJ9CP8P1c  
Administration of State-owned Assets  (the～)     国有资产管理局 )jI4]6  
administrative laws and regulations                 行政法规 pkIQ,W{Ke  
adverse impact                                 不利影响，负面影响 f3,Xb ]h  
adverse opinion                                反对意见 ]%7m+-h@  
advisory group                                  咨询组，顾问组 * s1o?'e  
agency fee                                        代理费，代理费用 /;TD n>lq  
aggregate                                          总计，合计为…… ?~^p:T  
alternation of document and record                 变造文件和记录 fm%4ab30T  
alternative audit procedures                      替代审计程序，备选审计程序 Qc9
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amend                                              修改，修订 V!e`P  
amortisation                                      摊销 ctb , w  
analytical capacity                             分析能力 UT_ t]m  
analytical procedures                               分析性程序 UWCm:eRQ  
annual financial statements                        年度会计报表，年度财务报表 f:t5`c.  
appendix                                          附录，附表 >&Ye(3w&  
applicable                                         适用的 50S*_4R  
applicable laws and regulations                 适用的法规 cw BiT  
application systems                                  应用系统 "H=fWz5z  
apply consistently                              一贯地执行，一贯地实施 {dl@#Tu  
appropriate                                       适当的，合适的； R8% u9o  
征用，挪用 N:^
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appropriate authorization                          适当的授权 W.7u6F`  
appropriateness of audit evidence                    审计证据的适当性 >]bS"S  
approval                                    批准，核准 0,LUi*10  
assertion                                    (会计报表上的)认定；确认 i[U=-4 J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R;/LB^X]  
asset                                                 资产，财产 /{ 8.Jcx$  
asset restructuring                             资产重组 ]_y;Igaj  
assignment of duties                                 职责的划分 7z&^i-l.  
assistant                                     助理，助理人员 |Pse=_
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associated company                                 联属公司，联营公司 ,l)AYu!q4F  
association                                        联合，结合；协会，社团 K8iQ
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assumption                                       假设，假定 ]G~u8HPH!m  
at a given date                                         在某一特定时日 '(:R-u!pp  
attestation                                         鉴证，公证 G|$n,X1O(  
attestation service                             鉴证服务 j]9,yi  
audit adjustment                                审计调整 t1l
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audit areas                                        审计领域 3A b_Z  
audit conclusion                                审计结论 SkXx:@  
audit effectiveness                             审计效果 sMw"C~XL  
audit efficiency                                  审计效率 4,6?sTuX  
audit engagement letter                      审计业务约定书 oW/H8q<wY  
audit evidence                                          审计证据 L!W5H2Mc  
audit fee                                    审计费 X`}4=>  
audit files                                          审计档案 m`3gNox  
audit findings                                     审计中发现的事项 H: ;S1D  
audit implementation stage                        审计实施阶段 5sMyH[5zY  
audit mark                                        审计标识 TP/bPZY  
audit materiality                                 审计重要性 wMiRN2\^  
audit method                                     审计方法 "8yDqm  
audit objective                                         审计目标，审计目的 0
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audit of financial statements                      会计报表审计，财务报表审计 1w?DSHe  
audit opinion                                     审计意见 iHOvCrp+X  
audit period                                      被审计期间，被审计年度 LTio^uH  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 nqujT8  
audit planning stage                                  审计计划阶段 FiNB$A  
audit procedure                                审计程序 FE?^}VH  
audit programme                               审计程序表，具体审计计划 *7/MeE6)i  
audit report                                       审计报告 v.]W{~PI2V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '~Gk{'Nx"  
audit report with a qualified opinion                 有保留意见的审计报告 w3oe.hWP3N  
audit report with an adverse opinion                否定意见的审计报告 x@"`KiEUs  
audit report with dual dates                      双重日期审计报告 fL R.2vJ  
audit reporting stage                                 审计报告阶段 ^F$iD (f  
audit responsibility                                   审计责任 ZltY_5l  
audit results                                      审计结果 $QuSmA<4lS  
audit risk                                          审计风险 o7 X5{  
audit sampling                                          审计抽样 T;JA.=I  
audit sampling techniques                         审计抽样方法，审计抽样技术 fxX4  !r  
audit strategies                                  审计策略 `lq[6[n  
audit summary                                         审计总结，审计小结 "/U~j4O  
audit team                                         审计小组 ;!N_8{ 7r  
audit test                                    审计测试 c"@,|wCUi  
audit trail                                          审计轨迹 a{8g9a4  
audit work                                        审计工作 _M}}H3  
audit working paper                                 审计工作底稿 fyt`$y_E[  
audited financial statement                        审计会计报表，已审计财务报表 Uv/?/;si  
Auditing Guidelines (the～)                      审计规范指南 V\><6v  
auditing standards                             审计准则 ~bk+JK- >  
audit-oriented working paper                          (审计)业务类工作底稿 'x\{sv  
authorisation                                     授权 DC%H(2  
authorisation of transaction                       交易的授权 2JRX ;s~  
availability                                         可获得性 +LAjh)m  
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balance                                      余额；差额；平衡 l7=WO#Pb  
balance sheet                                    资产负债表  }>u<,
 
bank                                                 银行 .1& F p  
bank account                                    银行账户，银行户头 ns[Q %_  
bank statement                                 银行对账单 Ni 5Su  
barter transaction                              易货交易，以物换物交易 *6%r2l'kZ  
basis of audit                                    审计依据 zd3%9rj$  
basis of preparation                                (会计报表的)编制基础 o8lwwM*  
book of account                               账目，账簿 % 2lcc"'  
borrowing                                         借款，贷款，借债 at `\7YfQp  
branch                                              分支，分支机构，分店 ? v2JuhRe  
brought forward                                (账户余额等的)承上年，承上期，承上页 H GRH9W  
budget                                              预算 JdeGQ  
building                                      建筑物；大楼 s\dF7/b  
business conditions                                  业务情况，经营情况 Fs EPM"&?h  
business licence                               (企业等的)营业执照 Syj7K*,%bZ  
business relation                                业务关系 ?rgk  
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