[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 B(?Yw>Xd[  
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审计词汇英汉对照 w%AcG~`j!B  
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ability to continue as a going concern               持续经营能力 `p b5*h6r!  
acceptability                                     可接受性，可接受程度 SzwQOs*  
acceptable level of detection risk                     检查风险的可接受水平 =*
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acceptance of engagement                       接受委托 8P7"&VY
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accepting the engagement for the first time              首次接受委托 \<Sv3xy&O  
access to asset                                         对资产的接触 PWRy7d  
according to                                     根据，依据，依照 znJ hP}(  
account balance                                账户余额 Q|Y0,1eVp|  
account for                                       对……进行会计处理，核算；解释 ]M/9#mD9~  
accounting                                        会计，会计学 Oa;X+  
accounting advisory serve                        会计咨询服务 NjPDX>R\K  
accounting firm                                 会计师事务所 FGO[ |]7IN  
accounting information                      会计信息，会计资料 p.}Ls)I  
accounting period                             会计期间 Jd\apBIf  
accounting policies                                   会计政策 LE5.b]tv2  
accounting professional bodies                 会计职业组织，会计职业团体 sDr/k`>  
accounting records                                   会计记录 >Rvx[`|O!m  
accounting responsibility                           会计责任 Xs&TJ8a  
accounting service                             会计服务 iovfo2!hD  
accounting standards                                会计准则 dY?`f<*  
Accounting Standards for Business Enterprises       企业会计准则 gqXS~K9t  
accounting system                             会计系统 i wz  
accounting treatment                                会计处理 Sxdsv9w  
accuracy                                    准确性，精确性 `Y-|H;z  
additional audit procedures                      追加审计程序 b" xmqWa  
addressee                                         收件人，收信人 8
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Administration of State-owned Assets  (the～)     国有资产管理局 mk7&<M  
administrative laws and regulations                 行政法规 } VJfJ/  
adverse impact                                 不利影响，负面影响 >hBxY]< \  
adverse opinion                                反对意见 -jgysBw+Xb  
advisory group                                  咨询组，顾问组 X[#zCM  
agency fee                                        代理费，代理费用 WN(ymcdYB  
aggregate                                          总计，合计为…… }
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alternation of document and record                 变造文件和记录 :m86 hBE.  
alternative audit procedures                      替代审计程序，备选审计程序 <YA&Dr3OD  
amend                                              修改，修订 N#lDW~e'  
amortisation                                      摊销 %r&-gWTQ,  
analytical capacity                             分析能力 pa}*E  
analytical procedures                               分析性程序 ~~ /xRs  
annual financial statements                        年度会计报表，年度财务报表 cvwhSdZu8  
appendix                                          附录，附表 LIg{J%  
applicable                                         适用的 S'oGt&Z<  
applicable laws and regulations                 适用的法规 +<,gB $j  
application systems                                  应用系统 ]Jh+'RK\#  
apply consistently                              一贯地执行，一贯地实施 %m:m}ziLQ  
appropriate                                       适当的，合适的； aP'"G^F  
征用，挪用 "V{yi!D{<  
appropriate authorization                          适当的授权 AiD[SR  
appropriateness of audit evidence                    审计证据的适当性 \!]Ua.e<  
approval                                    批准，核准 s1|/S\
  
assertion                                    (会计报表上的)认定；确认 hO hS)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .0R v(Y  
asset                                                 资产，财产 4f(Kt,0  
asset restructuring                             资产重组 PtqJ*Z  
assignment of duties                                 职责的划分 .>z][2oz  
assistant                                     助理，助理人员 Bgmn2-  
associated company                                 联属公司，联营公司 wts=[U`(  
association                                        联合，结合；协会，社团 b64 @s2]  
assumption                                       假设，假定 ]|<w\\^A  
at a given date                                         在某一特定时日 5*[2yKsTi  
attestation                                         鉴证，公证 :4v3\+T  
attestation service                             鉴证服务 :e
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audit adjustment                                审计调整 ~=R SKyzt  
audit areas                                        审计领域 Ltjbxw"Qd  
audit conclusion                                审计结论 NEa>\K<\  
audit effectiveness                             审计效果 9&RFO$WH  
audit efficiency                                  审计效率 UT}i0I9  
audit engagement letter                      审计业务约定书 Kx_h1{  
audit evidence                                          审计证据 jqr1V_3(  
audit fee                                    审计费 0Z{j>=$  
audit files                                          审计档案 bQ|V!mrN}  
audit findings                                     审计中发现的事项  +cU>k}  
audit implementation stage                        审计实施阶段 @ P|LLG'  
audit mark                                        审计标识 fO#vF.k%  
audit materiality                                 审计重要性 T{wuj[Q#:  
audit method                                     审计方法 V.wqZ {G  
audit objective                                         审计目标，审计目的 5B BD.!  
audit of financial statements                      会计报表审计，财务报表审计 pLv$\MiZ  
audit opinion                                     审计意见 9n}p;3{f  
audit period                                      被审计期间，被审计年度 &@ JvnO:  
audit plan                                          审计计划 [pVamE  
audit planning                                    编制审计计划，制定审计计划，审计计划 l }XU5 9  
audit planning stage                                  审计计划阶段 ja=F7Usb  
audit procedure                                审计程序 u1xSp<59C  
audit programme                               审计程序表，具体审计计划 ^&g=u5 d0  
audit report                                       审计报告 u4Em%:Xj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :_M;E"9R  
audit report with a qualified opinion                 有保留意见的审计报告 %'0TXr$  
audit report with an adverse opinion                否定意见的审计报告 >vo=]cw  
audit report with dual dates                      双重日期审计报告 "vtCTl~t  
audit reporting stage                                 审计报告阶段 d\ |!Hg,  
audit responsibility                                   审计责任 @3kKJ  
audit results                                      审计结果 }MUn/ [x  
audit risk                                          审计风险 IKie1!ZU{"  
audit sampling                                          审计抽样 3]?#he  
audit sampling techniques                         审计抽样方法，审计抽样技术 NWxUn.Gy9  
audit strategies                                  审计策略 JmEj{K<3I  
audit summary                                         审计总结，审计小结 [ Bl c^C{f  
audit team                                         审计小组 ?ve#} \  
audit test                                    审计测试 ExRe:^yU\  
audit trail                                          审计轨迹 ZoArQ(YFy  
audit work                                        审计工作 +VQ\mA59  
audit working paper                                 审计工作底稿 trE{FT  
audited financial statement                        审计会计报表，已审计财务报表 -(K9s!C!.  
Auditing Guidelines (the～)                      审计规范指南 x`6<m!d`  
auditing standards                             审计准则 Ie%EH  
audit-oriented working paper                          (审计)业务类工作底稿 a'\o 7_  
authorisation                                     授权 1{P'7IEj  
authorisation of transaction                       交易的授权 } (!EuLL  
availability                                         可获得性 z5TuGYb<  
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balance                                      余额；差额；平衡 /> 4"~q)  
balance sheet                                    资产负债表 1!>Jpi0  
bank                                                 银行 sN5B7)Vc  
bank account                                    银行账户，银行户头 Y3O#Q)-j$  
bank statement                                 银行对账单 ;qBu4'C)T  
barter transaction                              易货交易，以物换物交易 ]5%/3P,/  
basis of audit                                    审计依据 c_elShK8#  
basis of preparation                                (会计报表的)编制基础 S]E.KLR?[;  
book of account                               账目，账簿 V\6]n2  
borrowing                                         借款，贷款，借债 #h/Mbj~S  
branch                                              分支，分支机构，分店 ^n+!4(@=  
brought forward                                (账户余额等的)承上年，承上期，承上页 )aX,%yK  
budget                                              预算 j!3 Gz  
building                                      建筑物；大楼 ]n-:Yv5 W  
business conditions                                  业务情况，经营情况 tY <Z'xA?  
business licence                               (企业等的)营业执照 t:fFU
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business relation                                业务关系 U)3DQ6T99  
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