[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 /:BM]K  
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审计词汇英汉对照 (mR;MC  
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ability to continue as a going concern               持续经营能力 &_V d  
acceptability                                     可接受性，可接受程度 HW"';M%  
acceptable level of detection risk                     检查风险的可接受水平 It@1!_tO2  
acceptance of engagement                       接受委托 usFhcU  
accepting the engagement for the first time              首次接受委托 >EJ
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access to asset                                         对资产的接触 +eIX{J\s  
according to                                     根据，依据，依照 &Bc$8ZR  
account balance                                账户余额 =KCAHNr4?  
account for                                       对……进行会计处理，核算；解释 dyyGt}}5f  
accounting                                        会计，会计学 UpoTXAD}k  
accounting advisory serve                        会计咨询服务 c]OK)i-{l  
accounting firm                                 会计师事务所 q_GO;-b{  
accounting information                      会计信息，会计资料 LOPw0@  
accounting period                             会计期间 YU(|i}b  
accounting policies                                   会计政策 .!><qVg  
accounting professional bodies                 会计职业组织，会计职业团体 :Qekv(z  
accounting records                                   会计记录 ?Z{:[.  
accounting responsibility                           会计责任 :#pfv)W6t  
accounting service                             会计服务 |PY*"Ul  
accounting standards                                会计准则 o;^k"bo6  
Accounting Standards for Business Enterprises       企业会计准则 \c .^^8r  
accounting system                             会计系统 Q=}U  
accounting treatment                                会计处理 {i!@C(M3  
accuracy                                    准确性，精确性 Q"Ur*/-U  
additional audit procedures                      追加审计程序 J;mvD^`g  
addressee                                         收件人，收信人 P&2/J%@zG  
Administration of State-owned Assets  (the～)     国有资产管理局 Zf [#~4  
administrative laws and regulations                 行政法规 0;6^fiSY;  
adverse impact                                 不利影响，负面影响 ,|Xib
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adverse opinion                                反对意见 :OFL@byS  
advisory group                                  咨询组，顾问组 qz]g4hS  
agency fee                                        代理费，代理费用 7G 3*@cl  
aggregate                                          总计，合计为…… c c^I9g~  
alternation of document and record                 变造文件和记录 >AUj4d  
alternative audit procedures                      替代审计程序，备选审计程序  "6} #65  
amend                                              修改，修订 08pG)_L  
amortisation                                      摊销 /^jV-Z`  
analytical capacity                             分析能力 rT}k[  
analytical procedures                               分析性程序 /P}Wp[)u  
annual financial statements                        年度会计报表，年度财务报表 A]WR -0Z7  
appendix                                          附录，附表 ] 1:p
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applicable                                         适用的 !}$,) ~<+H  
applicable laws and regulations                 适用的法规 zo{WmV7[|  
application systems                                  应用系统 0DIXd*oj&  
apply consistently                              一贯地执行，一贯地实施 "
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appropriate                                       适当的，合适的； CdFr YL+F  
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appropriate authorization                          适当的授权 /#]4lF
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appropriateness of audit evidence                    审计证据的适当性 no`>r}C  
approval                                    批准，核准 x8v2mnk  
assertion                                    (会计报表上的)认定；确认 qyl9#C(a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d_r1}+ao  
asset                                                 资产，财产 U$+G9  
asset restructuring                             资产重组 G
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assignment of duties                                 职责的划分 { :~&#D  
assistant                                     助理，助理人员 $RJpn]d j  
associated company                                 联属公司，联营公司 :t#N.[=&#  
association                                        联合，结合；协会，社团 8G6[\P3fQ  
assumption                                       假设，假定  Eqc,/  
at a given date                                         在某一特定时日 {W Y HT6Z  
attestation                                         鉴证，公证 nYF;.k  
attestation service                             鉴证服务 O*%@(w6  
audit adjustment                                审计调整 x+V@f~2F  
audit areas                                        审计领域 A['0~tOP  
audit conclusion                                审计结论 }1)tALA  
audit effectiveness                             审计效果 7yDWcm_y  
audit efficiency                                  审计效率 {G^f/%  
audit engagement letter                      审计业务约定书 q8_8rp-@  
audit evidence                                          审计证据 qx+ .v2G  
audit fee                                    审计费 61"w>;d6  
audit files                                          审计档案 F]4JemSjK  
audit findings                                     审计中发现的事项 iXJ3B&x  
audit implementation stage                        审计实施阶段 tXWhq  
audit mark                                        审计标识 o7A+O%dX  
audit materiality                                 审计重要性 )t#v55M  
audit method                                     审计方法 -%g&O-i\  
audit objective                                         审计目标，审计目的 y))) {X  
audit of financial statements                      会计报表审计，财务报表审计 JPq2C\Ka  
audit opinion                                     审计意见 )rce%j7  
audit period                                      被审计期间，被审计年度 \dzH G/e  
audit plan                                          审计计划  `[=3_  
audit planning                                    编制审计计划，制定审计计划，审计计划 2U Q&n`A  
audit planning stage                                  审计计划阶段 X\yy\`o  
audit procedure                                审计程序 r`8>@2sW1  
audit programme                               审计程序表，具体审计计划 j$u=7Z&E  
audit report                                       审计报告 e71dNL'$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )^^Eh=Kbj  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 f'>2 70pH  
audit report with dual dates                      双重日期审计报告 ] L E  
audit reporting stage                                 审计报告阶段 `YinhO:Z  
audit responsibility                                   审计责任 j0F'
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audit results                                      审计结果 @VVDN  
audit risk                                          审计风险 D')m8:>  
audit sampling                                          审计抽样 ?8O %k<?  
audit sampling techniques                         审计抽样方法，审计抽样技术 (Q/Kp*a  
audit strategies                                  审计策略  )8rN  
audit summary                                         审计总结，审计小结 TcP (?v  
audit team                                         审计小组 Zc<fopih  
audit test                                    审计测试 -hpJL\ng  
audit trail                                          审计轨迹
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audit work                                        审计工作 =%\y E0#  
audit working paper                                 审计工作底稿 #go!"HL  
audited financial statement                        审计会计报表，已审计财务报表 E<|p9,M  
Auditing Guidelines (the～)                      审计规范指南 bhqs%B!:  
auditing standards                             审计准则 TO|&}sDh  
audit-oriented working paper                          (审计)业务类工作底稿 0bt"U=x4  
authorisation                                     授权 Cqy)+x_OQ,  
authorisation of transaction                       交易的授权 }z$_= v  
availability                                         可获得性 3,QsB<9Is  
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balance                                      余额；差额；平衡 !RJuH;8  
balance sheet                                    资产负债表 =WYI|3~Cz  
bank                                                 银行 oOU?6nq  
bank account                                    银行账户，银行户头 0)?.rthk4S  
bank statement                                 银行对账单 )l|/lj  
barter transaction                              易货交易，以物换物交易 )0Lno|l  
basis of audit                                    审计依据 zh<[/'l  
basis of preparation                                (会计报表的)编制基础 sUki|lP  
book of account                               账目，账簿 6]/LrM,23  
borrowing                                         借款，贷款，借债 9AxeA2/X  
branch                                              分支，分支机构，分店 '|9fDzW"]  
brought forward                                (账户余额等的)承上年，承上期，承上页 <![]=~z$  
budget                                              预算 20O\@}2q2M  
building                                      建筑物；大楼 BM@:=>ypQ  
business conditions                                  业务情况，经营情况 &f:"p*=a\  
business licence                               (企业等的)营业执照 +-VkRr#  
business relation                                业务关系 m-M.F9R  
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