[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 fkSO( C)  
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审计词汇英汉对照 W?yd#j  
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ability to continue as a going concern               持续经营能力 ;6@r-r  
acceptability                                     可接受性，可接受程度 6u`F d#  
acceptable level of detection risk                     检查风险的可接受水平 2%*MW"Q  
acceptance of engagement                       接受委托 c4&'D;=  
accepting the engagement for the first time              首次接受委托 H>9CW<
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access to asset                                         对资产的接触 w-Nhs6  
according to                                     根据，依据，依照 QB.J,o*XD4  
account balance                                账户余额 T=hhoGn  
account for                                       对……进行会计处理，核算；解释 7Dnp'* H  
accounting                                        会计，会计学 &l$Q^g  
accounting advisory serve                        会计咨询服务 ,B4VT 96*  
accounting firm                                 会计师事务所 xtP LR/Z  
accounting information                      会计信息，会计资料 r`)L~/  
accounting period                             会计期间 M(#m0xB  
accounting policies                                   会计政策 ^7;JC7qmN  
accounting professional bodies                 会计职业组织，会计职业团体 m)V/L]4  
accounting records                                   会计记录 AL$&|=C-$  
accounting responsibility                           会计责任 yC 77c=  
accounting service                             会计服务 DG4d"Jy  
accounting standards                                会计准则 G} eUL|S  
Accounting Standards for Business Enterprises       企业会计准则 x^Yl*iq  
accounting system                             会计系统 gaA<}Tp,  
accounting treatment                                会计处理 ? JL7=o X  
accuracy                                    准确性，精确性 LjL[V'JL  
additional audit procedures                      追加审计程序 nJPyM/p  
addressee                                         收件人，收信人 iAT)VQ&  
Administration of State-owned Assets  (the～)     国有资产管理局 ^[%%r3"$C  
administrative laws and regulations                 行政法规 eC5$#,HiC  
adverse impact                                 不利影响，负面影响 < >UPD02  
adverse opinion                                反对意见 .B#l5pfvP  
advisory group                                  咨询组，顾问组 Ii7QJ:^  
agency fee                                        代理费，代理费用 2[0JO.K 4  
aggregate                                          总计，合计为…… PoEqurH0  
alternation of document and record                 变造文件和记录 SIBoCs5  
alternative audit procedures                      替代审计程序，备选审计程序 n wI!O  
amend                                              修改，修订 vI$t+m:  
amortisation                                      摊销 E\gim<]  
analytical capacity                             分析能力 Y#!h9F  
analytical procedures                               分析性程序 XqM3<~$  
annual financial statements                        年度会计报表，年度财务报表 XeBP`\>Ve  
appendix                                          附录，附表 OL_{_K(w  
applicable                                         适用的 FU=w(< R;  
applicable laws and regulations                 适用的法规 >0p$(>N]  
application systems                                  应用系统 JdZ+Hp3.  
apply consistently                              一贯地执行，一贯地实施 "c}@V*cO<d  
appropriate                                       适当的，合适的； cb5,P~/q  
征用，挪用 ?g!V !VS2  
appropriate authorization                          适当的授权 eY{+~|KZ  
appropriateness of audit evidence                    审计证据的适当性 [AV4m   
approval                                    批准，核准 ]%Zz \Q  
assertion                                    (会计报表上的)认定；确认 R |KD&!~Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oK{ V7  
asset                                                 资产，财产 hHqh{:q{v  
asset restructuring                             资产重组 A(]H{>PMy  
assignment of duties                                 职责的划分 `9k0Gd  
assistant                                     助理，助理人员 "UwH\T4I  
associated company                                 联属公司，联营公司 nx0K$Ptq  
association                                        联合，结合；协会，社团 DcSnia
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assumption                                       假设，假定 ?xK,mbFgl  
at a given date                                         在某一特定时日 pm{|?R  
attestation                                         鉴证，公证 r-
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attestation service                             鉴证服务 j5@:a  
audit adjustment                                审计调整 <AJ97MLcc  
audit areas                                        审计领域  |W< +U  
audit conclusion                                审计结论 3> /K0N|$  
audit effectiveness                             审计效果 Xl74@wq   
audit efficiency                                  审计效率 [] s^   
audit engagement letter                      审计业务约定书 RCRpzY+@  
audit evidence                                          审计证据 |lv|!]qAma  
audit fee                                    审计费 Zw wqSyuGf  
audit files                                          审计档案 xC C:BO`pw  
audit findings                                     审计中发现的事项 o:V|:*1Q  
audit implementation stage                        审计实施阶段 )E+'*e{cK  
audit mark                                        审计标识 B c2p(z4  
audit materiality                                 审计重要性 VY)s+Bx  
audit method                                     审计方法 tE7[Smzuf  
audit objective                                         审计目标，审计目的 M
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audit of financial statements                      会计报表审计，财务报表审计 TIvRhbu  
audit opinion                                     审计意见 kA7mLrON  
audit period                                      被审计期间，被审计年度 r H~" 4  
audit plan                                          审计计划 ^k<oT'89  
audit planning                                    编制审计计划，制定审计计划，审计计划 1 hg}(Hix  
audit planning stage                                  审计计划阶段 aZbw]0q@o  
audit procedure                                审计程序 9P{;HusNw  
audit programme                               审计程序表，具体审计计划 y!]CJigpZ  
audit report                                       审计报告 KD^N)&k^Kp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N>>uCkC  
audit report with a qualified opinion                 有保留意见的审计报告 dK>7fy;mv  
audit report with an adverse opinion                否定意见的审计报告 )& u5IA(  
audit report with dual dates                      双重日期审计报告 ! Ra*)b"  
audit reporting stage                                 审计报告阶段 ;NlWb =  
audit responsibility                                   审计责任 Pb*5eXk  
audit results                                      审计结果 "Ky; a?Y  
audit risk                                          审计风险 F5o+kz$;  
audit sampling                                          审计抽样 A/`%/0e  
audit sampling techniques                         审计抽样方法，审计抽样技术 q{+_ <2U|  
audit strategies                                  审计策略 $/nY5[  
audit summary                                         审计总结，审计小结 `Qeg   
audit team                                         审计小组 Z(!00^  
audit test                                    审计测试 `O'`eY1f  
audit trail                                          审计轨迹 "1,pHR-+R  
audit work                                        审计工作 Qyy.IPTP  
audit working paper                                 审计工作底稿 W0}B'VS.I  
audited financial statement                        审计会计报表，已审计财务报表 /a6Xa&(B  
Auditing Guidelines (the～)                      审计规范指南 ES40?o*]x  
auditing standards                             审计准则 ;t+ub8  
audit-oriented working paper                          (审计)业务类工作底稿 &5:tn=E  
authorisation                                     授权 }CfqG?)  
authorisation of transaction                       交易的授权 n9s iX  
availability                                         可获得性 VsA'de!V4[  
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balance                                      余额；差额；平衡 ^i:B+ rl  
balance sheet                                    资产负债表 xCtm Xo  
bank                                                 银行 ;V<fB/S.=+  
bank account                                    银行账户，银行户头 MMj9{ou  
bank statement                                 银行对账单 2 =_gf  
barter transaction                              易货交易，以物换物交易 Ge<nxl<Bd  
basis of audit                                    审计依据 a.z;t8  
basis of preparation                                (会计报表的)编制基础 g(4xC7xK6  
book of account                               账目，账簿 c*@G _rb  
borrowing                                         借款，贷款，借债 -+O 9<3ly  
branch                                              分支，分支机构，分店 ~}<DG1!  
brought forward                                (账户余额等的)承上年，承上期，承上页 ZI=v.wa  
budget                                              预算 T*KMksjxm`  
building                                      建筑物；大楼 \_B[{e7z  
business conditions                                  业务情况，经营情况 K#"O a h  
business licence                               (企业等的)营业执照 y{N-+10z
 
business relation                                业务关系 H#ncM~y*  
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