[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 |g7nh[  
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审计词汇英汉对照 u):%5F/  
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ability to continue as a going concern               持续经营能力 \28b_,i+  
acceptability                                     可接受性，可接受程度 Y5h)l<P>B  
acceptable level of detection risk                     检查风险的可接受水平  b.mjQ  
acceptance of engagement                       接受委托 ^-e3=&  
accepting the engagement for the first time              首次接受委托 +H)!uLvaB  
access to asset                                         对资产的接触 UZ4tq  
according to                                     根据，依据，依照 OUBgBr  
account balance                                账户余额 YobC'c\~9  
account for                                       对……进行会计处理，核算；解释 4t+/
 
accounting                                        会计，会计学 8r`VbgI&  
accounting advisory serve                        会计咨询服务 _-|yCo  
accounting firm                                 会计师事务所 Q^1#xB d  
accounting information                      会计信息，会计资料 &dZ.+#8r  
accounting period                             会计期间 @mQ/WYs  
accounting policies                                   会计政策 gNEzl
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accounting professional bodies                 会计职业组织，会计职业团体 LhVLsa(-%  
accounting records                                   会计记录 &geO Fe}R  
accounting responsibility                           会计责任 HonAK  
accounting service                             会计服务 AXNszS%4  
accounting standards                                会计准则 IxEQh)J X  
Accounting Standards for Business Enterprises       企业会计准则 zal3j^  
accounting system                             会计系统 =XRgT1>e  
accounting treatment                                会计处理 \0*yxSg,^  
accuracy                                    准确性，精确性 eBSn1n  
additional audit procedures                      追加审计程序 WoClT
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addressee                                         收件人，收信人 W)$|Hm:H  
Administration of State-owned Assets  (the～)     国有资产管理局 xyz\;
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administrative laws and regulations                 行政法规 VxPTh\O*[  
adverse impact                                 不利影响，负面影响 \DcC1W  
adverse opinion                                反对意见 %T
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advisory group                                  咨询组，顾问组 U"%8"G0)  
agency fee                                        代理费，代理费用 =AnZ>6  
aggregate                                          总计，合计为…… \f M!^  
alternation of document and record                 变造文件和记录 wEo-a< (  
alternative audit procedures                      替代审计程序，备选审计程序 wNf*/?N  
amend                                              修改，修订 e$/Zb`k  
amortisation                                      摊销 0()9vTY+  
analytical capacity                             分析能力 yNW bI0a  
analytical procedures                               分析性程序 /k3n{?$/  
annual financial statements                        年度会计报表，年度财务报表 @WDqP/4  
appendix                                          附录，附表 soQv?4  
applicable                                         适用的 [hv3o0".  
applicable laws and regulations                 适用的法规 @|\s$L  
application systems                                  应用系统 ~qLhZR\g^  
apply consistently                              一贯地执行，一贯地实施 V)?x*R*T)  
appropriate                                       适当的，合适的； fbx;-He!  
征用，挪用 =DF@kR[CH"  
appropriate authorization                          适当的授权 2fL88/'  
appropriateness of audit evidence                    审计证据的适当性 G.q^Zd#.T  
approval                                    批准，核准 (PT?h>|St  
assertion                                    (会计报表上的)认定；确认 `>Kk;`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 k>z-Zg  
asset                                                 资产，财产 S}xDB  
asset restructuring                             资产重组 )Ido|!]0d  
assignment of duties                                 职责的划分 \'^Z_6{w  
assistant                                     助理，助理人员 5f`XFe$8  
associated company                                 联属公司，联营公司 lA^Kh  
association                                        联合，结合；协会，社团 fY\tvo%  
assumption                                       假设，假定 E*T84Jh6  
at a given date                                         在某一特定时日 `bt)'ERO%#  
attestation                                         鉴证，公证 We+FP9d%  
attestation service                             鉴证服务 KJ vJUq  
audit adjustment                                审计调整 Fp|rMq
 
audit areas                                        审计领域 $qyM X[  
audit conclusion                                审计结论 4Igs\x{
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audit effectiveness                             审计效果 n5,Pq+[  
audit efficiency                                  审计效率 3_1Io+uXk  
audit engagement letter                      审计业务约定书 C5lD Hw[CX  
audit evidence                                          审计证据 Uf
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audit fee                                    审计费 ~E6+
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audit files                                          审计档案 * SON>BSF  
audit findings                                     审计中发现的事项 ,w58n%)H  
audit implementation stage                        审计实施阶段 szsZFyW)+  
audit mark                                        审计标识 YDzF( ']o:  
audit materiality                                 审计重要性 v8fZ?dx  
audit method                                     审计方法 u%IKM\  
audit objective                                         审计目标，审计目的 JpHsQ8<  
audit of financial statements                      会计报表审计，财务报表审计 !\k#{ 1[!  
audit opinion                                     审计意见 sxQ,x/O  
audit period                                      被审计期间，被审计年度 "y ,(9_#  
audit plan                                          审计计划 v%8-Al^G  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y"\T*lKa  
audit planning stage                                  审计计划阶段 WO*WAP)n  
audit procedure                                审计程序 ^[\53\R~  
audit programme                               审计程序表，具体审计计划 I(kIHjV|  
audit report                                       审计报告 "?0G^zu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O>):^$-K%  
audit report with a qualified opinion                 有保留意见的审计报告 {R8P $  
audit report with an adverse opinion                否定意见的审计报告 b+j_EA_b  
audit report with dual dates                      双重日期审计报告 H2_>Av{m  
audit reporting stage                                 审计报告阶段 H><mcah  
audit responsibility                                   审计责任 #1!BD!u  
audit results                                      审计结果 ~i&< !O&  
audit risk                                          审计风险 ZxeE6&#M^w  
audit sampling                                          审计抽样 FCB/FtI0  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;@-5lCvC(+  
audit strategies                                  审计策略 C%7)sLWjJS  
audit summary                                         审计总结，审计小结 e=Tc(Mwn  
audit team                                         审计小组 (Gk]<`d#N  
audit test                                    审计测试 Eq.zCD8A  
audit trail                                          审计轨迹 ?}Ptb&Vk(  
audit work                                        审计工作 8JO\%DFJ  
audit working paper                                 审计工作底稿 2F@<{
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audited financial statement                        审计会计报表，已审计财务报表 ~4X!8b_  
Auditing Guidelines (the～)                      审计规范指南 4Jy,IKPp  
auditing standards                             审计准则 wU3ica&[   
audit-oriented working paper                          (审计)业务类工作底稿 F4{. 7BT  
authorisation                                     授权 J3SbyI
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authorisation of transaction                       交易的授权 o>rlrqr?_  
availability                                         可获得性 8uD%]k=#!  
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balance                                      余额；差额；平衡 9v3N
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balance sheet                                    资产负债表 "ZB`fNE  
bank                                                 银行 ej53O/hP  
bank account                                    银行账户，银行户头 Ytnr$*5.  
bank statement                                 银行对账单 f2e$BA  
barter transaction                              易货交易，以物换物交易 m<LzB_G\  
basis of audit                                    审计依据 6]A\8Ty  
basis of preparation                                (会计报表的)编制基础 (S 3kP5:F  
book of account                               账目，账簿 ?-v?SN#  
borrowing                                         借款，贷款，借债 en6AAr:U}  
branch                                              分支，分支机构，分店 T ]nR XW$  
brought forward                                (账户余额等的)承上年，承上期，承上页 `Z V'7|  
budget                                              预算 s+G9L)b'  
building                                      建筑物；大楼 JM9Q]#'t  
business conditions                                  业务情况，经营情况 Kyiez]T6%q  
business licence                               (企业等的)营业执照 ),FN29mZu  
business relation                                业务关系 Uy'ZL(2  
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