[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 exT O#*o  
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审计词汇英汉对照 41Bp^R}^/  
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ability to continue as a going concern               持续经营能力 uTgBnv( Y*  
acceptability                                     可接受性，可接受程度 GO0Spf_Gh  
acceptable level of detection risk                     检查风险的可接受水平 ^PA[fL"  
acceptance of engagement                       接受委托 ,S[,F0"%  
accepting the engagement for the first time              首次接受委托 m}/LMY  
access to asset                                         对资产的接触 swNJ\m  
according to                                     根据，依据，依照 oE@{h$=  
account balance                                账户余额 KzD5>Xf]4$  
account for                                       对……进行会计处理，核算；解释 k.=67L  
accounting                                        会计，会计学 ]AkHNgW  
accounting advisory serve                        会计咨询服务 2r;^OWwr?  
accounting firm                                 会计师事务所 ,Fo7E  
accounting information                      会计信息，会计资料 X{KWBk.1  
accounting period                             会计期间 Dlz||==  
accounting policies                                   会计政策 LoZ8;VU  
accounting professional bodies                 会计职业组织，会计职业团体 O0OBkIj  
accounting records                                   会计记录 b[p<kMTir  
accounting responsibility                           会计责任 EXn$ [K;  
accounting service                             会计服务 B~zP!^m  
accounting standards                                会计准则 6!P];3&o\A  
Accounting Standards for Business Enterprises       企业会计准则 vQf'lEFk  
accounting system                             会计系统 6&V4W" k  
accounting treatment                                会计处理 {.F``2  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 +W| MAJtg  
addressee                                         收件人，收信人 3?|gBi
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Administration of State-owned Assets  (the～)     国有资产管理局 gNkx]bm  
administrative laws and regulations                 行政法规 HRS|VC$tz  
adverse impact                                 不利影响，负面影响 2_Me 4  
adverse opinion                                反对意见 8qwc]f$.w  
advisory group                                  咨询组，顾问组 "j|}-a  
agency fee                                        代理费，代理费用 Ij;=  
aggregate                                          总计，合计为…… Cr0 \7  
alternation of document and record                 变造文件和记录 E-h`l DoJ  
alternative audit procedures                      替代审计程序，备选审计程序 sX53(|?*  
amend                                              修改，修订 fq-$u;~h  
amortisation                                      摊销 8\c=Un  
analytical capacity                             分析能力 T3 xr Ua&  
analytical procedures                               分析性程序 _YF~D
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annual financial statements                        年度会计报表，年度财务报表 .gUceXWH3  
appendix                                          附录，附表 ONQp-$  
applicable                                         适用的 UJ' +Z6d  
applicable laws and regulations                 适用的法规 SPKen}g  
application systems                                  应用系统 ~:7AHK2  
apply consistently                              一贯地执行，一贯地实施 #6{"cr6l  
appropriate                                       适当的，合适的； MU5@(s3B?  
征用，挪用 ]P/eg$u'I  
appropriate authorization                          适当的授权 3$f%{
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appropriateness of audit evidence                    审计证据的适当性 "aNl2T  
approval                                    批准，核准 K@xp
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assertion                                    (会计报表上的)认定；确认 *8k`m)h26  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :H[E W3Q  
asset                                                 资产，财产 ^Q8m)0DP  
asset restructuring                             资产重组 !ZP1?l30  
assignment of duties                                 职责的划分 :&$4&\_F  
assistant                                     助理，助理人员 v8g3]MVj3  
associated company                                 联属公司，联营公司 I
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association                                        联合，结合；协会，社团 L^PZ\OC  
assumption                                       假设，假定  I0ycLx  
at a given date                                         在某一特定时日  iqf+rBL  
attestation                                         鉴证，公证 \phG$4(7+  
attestation service                             鉴证服务 j}YZl@dYV  
audit adjustment                                审计调整 J{72%S  
audit areas                                        审计领域 =!NYvwg6;o  
audit conclusion                                审计结论 Z5~dU{XsT  
audit effectiveness                             审计效果 ^5vFF@to  
audit efficiency                                  审计效率 jeb<qi>  
audit engagement letter                      审计业务约定书 HN>eS Y+  
audit evidence                                          审计证据 5n;|K]UW  
audit fee                                    审计费 S8j; oJ2d  
audit files                                          审计档案 .UbmU^y|  
audit findings                                     审计中发现的事项 +T[3wL~  
audit implementation stage                        审计实施阶段 { y 0
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audit mark                                        审计标识 #I9|>XE1  
audit materiality                                 审计重要性 GV)#>PL  
audit method                                     审计方法 9m56oT'U{  
audit objective                                         审计目标，审计目的 9Vk61x6  
audit of financial statements                      会计报表审计，财务报表审计 ia|^>V>-  
audit opinion                                     审计意见 v}dt**l  
audit period                                      被审计期间，被审计年度 1DcYc-k#  
audit plan                                          审计计划 FM9b0qE  
audit planning                                    编制审计计划，制定审计计划，审计计划 k1>%wR  
audit planning stage                                  审计计划阶段 | (P%<  
audit procedure                                审计程序 ZTd_EY0q  
audit programme                               审计程序表，具体审计计划 OB3AZH$  
audit report                                       审计报告 L.(T"`-i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !$h%$se  
audit report with a qualified opinion                 有保留意见的审计报告 :Yj Ov  
audit report with an adverse opinion                否定意见的审计报告 W"Dj+/uS  
audit report with dual dates                      双重日期审计报告 ~bT0gIc  
audit reporting stage                                 审计报告阶段 S6}_Z  
audit responsibility                                   审计责任 sAk~`(:4!  
audit results                                      审计结果 `u :U{m  
audit risk                                          审计风险 [$3Zid  
audit sampling                                          审计抽样 ,IuO;UV#)  
audit sampling techniques                         审计抽样方法，审计抽样技术 lsW.j#yE!  
audit strategies                                  审计策略 do*`-SDy  
audit summary                                         审计总结，审计小结 9}X3Q!iFb  
audit team                                         审计小组 $Z 10Zf=  
audit test                                    审计测试 0]8+rWp|Nz  
audit trail                                          审计轨迹 P;KbS~ SlC  
audit work                                        审计工作 h0n0Dc{4  
audit working paper                                 审计工作底稿 k}>l+_*+7  
audited financial statement                        审计会计报表，已审计财务报表 t,N-|  
Auditing Guidelines (the～)                      审计规范指南 =Cs$0aA  
auditing standards                             审计准则 u!g=>zEu  
audit-oriented working paper                          (审计)业务类工作底稿 8q7KqYu  
authorisation                                     授权 R2Tvo?xI7  
authorisation of transaction                       交易的授权 3D\.Sj%  
availability                                         可获得性 @babgP,  
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balance                                      余额；差额；平衡 UkNC|#l)  
balance sheet                                    资产负债表 b9|F>3?r>  
bank                                                 银行 Djf2ir'  
bank account                                    银行账户，银行户头 ABhza|  
bank statement                                 银行对账单 F&lc8  
barter transaction                              易货交易，以物换物交易 y(.WK8  
basis of audit                                    审计依据 0x^$q? \A  
basis of preparation                                (会计报表的)编制基础 {KwLcSn  
book of account                               账目，账簿 MBcOIy[&A  
borrowing                                         借款，贷款，借债 g/z9bOgIX  
branch                                              分支，分支机构，分店 (]1le|+  
brought forward                                (账户余额等的)承上年，承上期，承上页 AG}' W  
budget                                              预算 a0)+=*$  
building                                      建筑物；大楼 m)_1->K  
business conditions                                  业务情况，经营情况 \<lV),  
business licence                               (企业等的)营业执照 rF~q"9  
business relation                                业务关系 2SG|]
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