[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 'H'+6 
 
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审计词汇英汉对照 bSR<d  
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ability to continue as a going concern               持续经营能力 KVcZ@0[S  
acceptability                                     可接受性，可接受程度 ]6;AK\9TM  
acceptable level of detection risk                     检查风险的可接受水平 yUSB{DLpla  
acceptance of engagement                       接受委托 g Oj5c
 
accepting the engagement for the first time              首次接受委托 w.Vynb  
access to asset                                         对资产的接触 D{4hNO  
according to                                     根据，依据，依照 -Wn.@bz6B  
account balance                                账户余额 5Hm!
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account for                                       对……进行会计处理，核算；解释 p<zXuocQ  
accounting                                        会计，会计学 % 1@<),  
accounting advisory serve                        会计咨询服务 tN{t-xUgk  
accounting firm                                 会计师事务所 ^0|NmMJ]  
accounting information                      会计信息，会计资料 f0`' i[  
accounting period                             会计期间 :|M/+XPu  
accounting policies                                   会计政策 r^E]GDz  
accounting professional bodies                 会计职业组织，会计职业团体 :]^P^khK  
accounting records                                   会计记录  /8MQqZ C  
accounting responsibility                           会计责任 Qkib;\2  
accounting service                             会计服务 uT/B}`md  
accounting standards                                会计准则 D;I`k L  
Accounting Standards for Business Enterprises       企业会计准则 $ tNhwF  
accounting system                             会计系统 UBi4itGD  
accounting treatment                                会计处理 mVK9NK  
accuracy                                    准确性，精确性 W#L"5pRg  
additional audit procedures                      追加审计程序 |{PJT#W%  
addressee                                         收件人，收信人 CdDd+h8  
Administration of State-owned Assets  (the～)     国有资产管理局 y,&M\3A  
administrative laws and regulations                 行政法规 E.`dk.  
adverse impact                                 不利影响，负面影响 V DKS_n  
adverse opinion                                反对意见 Di'u%r  
advisory group                                  咨询组，顾问组 dn\F!  
agency fee                                        代理费，代理费用 NoO+xLHw8  
aggregate                                          总计，合计为…… V0Z7o\-J  
alternation of document and record                 变造文件和记录 ?a>7=)%AH  
alternative audit procedures                      替代审计程序，备选审计程序 F!&pENQ  
amend                                              修改，修订 , imvA5  
amortisation                                      摊销 yJ8}*Gj&  
analytical capacity                             分析能力 _qeuVi=A  
analytical procedures                               分析性程序 5; PXF  
annual financial statements                        年度会计报表，年度财务报表 W Q}!]$<"y  
appendix                                          附录，附表 bez'[Y{  
applicable                                         适用的 a9Fm Y`  
applicable laws and regulations                 适用的法规 kLVn(dC "  
application systems                                  应用系统 8q [ c  
apply consistently                              一贯地执行，一贯地实施 3rdfg  
appropriate                                       适当的，合适的； e4Ox`gLa*p  
征用，挪用 7+a%ehwU  
appropriate authorization                          适当的授权 mp,e9Nd;  
appropriateness of audit evidence                    审计证据的适当性 o~x39  
approval                                    批准，核准 :pDY  
assertion                                    (会计报表上的)认定；确认 N4H+_g|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >I& jurU#  
asset                                                 资产，财产 K@P`
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asset restructuring                             资产重组 A3$aMCwKd  
assignment of duties                                 职责的划分 =*g$#l4  
assistant                                     助理，助理人员 pTALhj#,  
associated company                                 联属公司，联营公司 ~$4.Mf,u  
association                                        联合，结合；协会，社团 em1cc,  
assumption                                       假设，假定 zZ9<4"CIk  
at a given date                                         在某一特定时日 VL7S7pb_  
attestation                                         鉴证，公证 k&A7alw  
attestation service                             鉴证服务 Yxd{&47  
audit adjustment                                审计调整 #t@x6Vt  
audit areas                                        审计领域 M7DLs;sD  
audit conclusion                                审计结论 PiQkJ[  
audit effectiveness                             审计效果 bqrJP3  
audit efficiency                                  审计效率 9c6GYWIFt&  
audit engagement letter                      审计业务约定书 A6N~UV*_  
audit evidence                                          审计证据 '}Wu3X  
audit fee                                    审计费 adI!W-/R:  
audit files                                          审计档案 z,bX.*.-  
audit findings                                     审计中发现的事项 ,
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audit implementation stage                        审计实施阶段 Q)Iv_N/  
audit mark                                        审计标识 0TO _1 0D  
audit materiality                                 审计重要性 xegQR
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audit method                                     审计方法 bEBBwv  
audit objective                                         审计目标，审计目的 *IWFeu
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audit of financial statements                      会计报表审计，财务报表审计 QtY hg$K3  
audit opinion                                     审计意见 [v0ri<sm  
audit period                                      被审计期间，被审计年度 I f3{E  
audit plan                                          审计计划 JOrELrMx
 
audit planning                                    编制审计计划，制定审计计划，审计计划 (/U)>%n  
audit planning stage                                  审计计划阶段 q9^Y?`  
audit procedure                                审计程序 zg#m09[4  
audit programme                               审计程序表，具体审计计划 GsIwY {d  
audit report                                       审计报告 2f19W# '0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DD!MGf/  
audit report with a qualified opinion                 有保留意见的审计报告 *BLe3dok(  
audit report with an adverse opinion                否定意见的审计报告 x}?DkFuxb  
audit report with dual dates                      双重日期审计报告 heL$2dZ5H  
audit reporting stage                                 审计报告阶段 StU  4{  
audit responsibility                                   审计责任 Vvm=MBgN  
audit results                                      审计结果 ,-(T"Ph<  
audit risk                                          审计风险 O3kg  
audit sampling                                          审计抽样 U g}8y8  
audit sampling techniques                         审计抽样方法，审计抽样技术 [DZqCo  
audit strategies                                  审计策略 R9Sf!LR  
audit summary                                         审计总结，审计小结 U*3AM_w  
audit team                                         审计小组 ItI0x  
audit test                                    审计测试 Zc'|!pT _  
audit trail                                          审计轨迹 oX'0o 'c  
audit work                                        审计工作 qoC]#M$oo#  
audit working paper                                 审计工作底稿 khU6*`lQ  
audited financial statement                        审计会计报表，已审计财务报表 *Y85DEA  
Auditing Guidelines (the～)                      审计规范指南 -t8hi+NK  
auditing standards                             审计准则 DW/1 =3  
audit-oriented working paper                          (审计)业务类工作底稿 E/mubA(&  
authorisation                                     授权 .
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authorisation of transaction                       交易的授权  0]AN;  
availability                                         可获得性 3 p
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balance                                      余额；差额；平衡 @$qOW  
balance sheet                                    资产负债表 '|l%rv  
bank                                                 银行 B7! <{i  
bank account                                    银行账户，银行户头 b4>``n  
bank statement                                 银行对账单 q0,kDM66   
barter transaction                              易货交易，以物换物交易 ))7LE|1l  
basis of audit                                    审计依据 &v^!y=Bt  
basis of preparation                                (会计报表的)编制基础 S4cpQq.  
book of account                               账目，账簿 5Sr4-F+@%  
borrowing                                         借款，贷款，借债 ,E\h!/X  
branch                                              分支，分支机构，分店 25 CZmsg  
brought forward                                (账户余额等的)承上年，承上期，承上页 9-0<*)"b>  
budget                                              预算 G&q'#3ieC  
building                                      建筑物；大楼 8b|OXWl  
business conditions                                  业务情况，经营情况 7vn%kW=$  
business licence                               (企业等的)营业执照 <W>++< -  
business relation                                业务关系 W'a(oI  
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