[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 *E$&  
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审计词汇英汉对照 3>60_:+Zb  
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ability to continue as a going concern               持续经营能力 3d<Z##`{4  
acceptability                                     可接受性，可接受程度 sw<GlF"  
acceptable level of detection risk                     检查风险的可接受水平 }N@8zB~X  
acceptance of engagement                       接受委托 XMt)\r.  
accepting the engagement for the first time              首次接受委托 alr'If@7  
access to asset                                         对资产的接触 Mn`);[  
according to                                     根据，依据，依照 3zC<k2B  
account balance                                账户余额 dMn0nc+  
account for                                       对……进行会计处理，核算；解释 A7U]wW9  
accounting                                        会计，会计学 | ]#PF*  
accounting advisory serve                        会计咨询服务 ScN'|Ia.-  
accounting firm                                 会计师事务所 pBo=omQV  
accounting information                      会计信息，会计资料 ,x(?7ZW>  
accounting period                             会计期间 l1_hD,4  
accounting policies                                   会计政策 .W;,~.l  
accounting professional bodies                 会计职业组织，会计职业团体 ,3+#?H  
accounting records                                   会计记录 "{TVd>9_  
accounting responsibility                           会计责任 [S Jx\Os  
accounting service                             会计服务 <L!9 as]w  
accounting standards                                会计准则 P_(QG 6  
Accounting Standards for Business Enterprises       企业会计准则 r}?uZ"]=?  
accounting system                             会计系统 mKTE%lsH  
accounting treatment                                会计处理 &k\`!T
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accuracy                                    准确性，精确性 ^l;N;5L  
additional audit procedures                      追加审计程序 4i]h0_]  
addressee                                         收件人，收信人 5~,usA*  
Administration of State-owned Assets  (the～)     国有资产管理局 <c;U 0! m  
administrative laws and regulations                 行政法规 B EN U  
adverse impact                                 不利影响，负面影响 mz-sazgV  
adverse opinion                                反对意见 Hl"^E*9x  
advisory group                                  咨询组，顾问组 86 $88`/2  
agency fee                                        代理费，代理费用 (FVHtZi7  
aggregate                                          总计，合计为…… ya`Z eQ-p  
alternation of document and record                 变造文件和记录 Vt4KG+zm  
alternative audit procedures                      替代审计程序，备选审计程序 7{W#i<W  
amend                                              修改，修订 -] @cUx  
amortisation                                      摊销 "`6pF8k  
analytical capacity                             分析能力 SN#Cnu}  
analytical procedures                               分析性程序 !xD$U/%c  
annual financial statements                        年度会计报表，年度财务报表 Vi9Kah+  
appendix                                          附录，附表 |3]#SqX  
applicable                                         适用的 NuEcTww  
applicable laws and regulations                 适用的法规 kleE\8_  
application systems                                  应用系统 ~DJILc  
apply consistently                              一贯地执行，一贯地实施 5MX7V4ist  
appropriate                                       适当的，合适的； >;^t)6  
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appropriate authorization                          适当的授权 vV PK  
appropriateness of audit evidence                    审计证据的适当性 >~}}*y p  
approval                                    批准，核准 kac -@  
assertion                                    (会计报表上的)认定；确认 3[*x'"Q;H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .ri?p:a}w  
asset                                                 资产，财产 OCN:{  
asset restructuring                             资产重组 +T8h jOkC  
assignment of duties                                 职责的划分 )x&4 Q=  
assistant                                     助理，助理人员 (F+]h]KSi  
associated company                                 联属公司，联营公司 ^ }kqAmr  
association                                        联合，结合；协会，社团 ]39])ul  
assumption                                       假设，假定 /ka "YU  
at a given date                                         在某一特定时日 rds4eUxe  
attestation                                         鉴证，公证 APUpqY  
attestation service                             鉴证服务 tBjMm8lgb  
audit adjustment                                审计调整 =Sjf-o1V  
audit areas                                        审计领域 y F;KyY{  
audit conclusion                                审计结论 |-Q="7b%  
audit effectiveness                             审计效果 i|!D  
audit efficiency                                  审计效率 ?QRoSQ6  
audit engagement letter                      审计业务约定书 /Z1>3=G by  
audit evidence                                          审计证据 KN<KZM  
audit fee                                    审计费 bMGU9~CeJ  
audit files                                          审计档案 o>^@s4t  
audit findings                                     审计中发现的事项 MA+{ 7 [  
audit implementation stage                        审计实施阶段 19 ]O;  
audit mark                                        审计标识 -~NjZ=vPh  
audit materiality                                 审计重要性 #,S0uA  
audit method                                     审计方法 "ivSpec.V  
audit objective                                         审计目标，审计目的 lz:+y/+1  
audit of financial statements                      会计报表审计，财务报表审计 GLiD,QX<  
audit opinion                                     审计意见 Hd ${I",  
audit period                                      被审计期间，被审计年度 Z}`A'#!  
audit plan                                          审计计划 N"Cd{3  
audit planning                                    编制审计计划，制定审计计划，审计计划 lP A:ho/`:  
audit planning stage                                  审计计划阶段 cn L@j_mb  
audit procedure                                审计程序 fq(3uE]nC  
audit programme                               审计程序表，具体审计计划 @$7l  
audit report                                       审计报告 92D :!C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H=@S+4_bK  
audit report with a qualified opinion                 有保留意见的审计报告 HV[*=Qi  
audit report with an adverse opinion                否定意见的审计报告 yP"D~u  
audit report with dual dates                      双重日期审计报告 9Itj@ps  
audit reporting stage                                 审计报告阶段 7hAc6M$h;  
audit responsibility                                   审计责任 Gj- *D7X5  
audit results                                      审计结果 a=r^?q'/  
audit risk                                          审计风险 4<A+Tf  
audit sampling                                          审计抽样 *n*po.Xr  
audit sampling techniques                         审计抽样方法，审计抽样技术 +kM*BCPYE  
audit strategies                                  审计策略 115zvW  
audit summary                                         审计总结，审计小结 w1,6%?p(O  
audit team                                         审计小组 Ey]P >J  
audit test                                    审计测试 X8~ gLdv8  
audit trail                                          审计轨迹 _xdFQ  
audit work                                        审计工作 t}>"nr0  
audit working paper                                 审计工作底稿 qM 9> x:V  
audited financial statement                        审计会计报表，已审计财务报表 4*
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Auditing Guidelines (the～)                      审计规范指南 ~PA6e+gmL  
auditing standards                             审计准则 >mp "=Y  
audit-oriented working paper                          (审计)业务类工作底稿 tW \q;_DSr  
authorisation                                     授权 Ixr#zt$T-G  
authorisation of transaction                       交易的授权 r!)jxIL\  
availability                                         可获得性 @YI-@  
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balance                                      余额；差额；平衡 K&;;{~md.  
balance sheet                                    资产负债表 3.V-r59  
bank                                                 银行 m ol|E={si  
bank account                                    银行账户，银行户头 +7$zL;ph=n  
bank statement                                 银行对账单 *:,y`!F=y  
barter transaction                              易货交易，以物换物交易 (k<__W c_t  
basis of audit                                    审计依据 lk%W2N5  
basis of preparation                                (会计报表的)编制基础 GU]_Z!3  
book of account                               账目，账簿 u;H5p\zAzz  
borrowing                                         借款，贷款，借债 Z:Nm9m  
branch                                              分支，分支机构，分店 B+n(K+  
brought forward                                (账户余额等的)承上年，承上期，承上页 o(3`-ucD`  
budget                                              预算 *K=Yrisz  
building                                      建筑物；大楼 }x+s5a;!3/  
business conditions                                  业务情况，经营情况 (nt=  
business licence                               (企业等的)营业执照 5u^;7
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business relation                                业务关系 NSDls@m  
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