[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 j/9F iuK  
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审计词汇英汉对照 p`{<q -  
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ability to continue as a going concern               持续经营能力 s26s:A3rh  
acceptability                                     可接受性，可接受程度 o,bV.O.W  
acceptable level of detection risk                     检查风险的可接受水平 QHMXQyr(  
acceptance of engagement                       接受委托 plfz)x
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accepting the engagement for the first time              首次接受委托 U <4<8'  
access to asset                                         对资产的接触 K+T`'J4  
according to                                     根据，依据，依照 .j7|;Ag  
account balance                                账户余额 +t.T+` EG  
account for                                       对……进行会计处理，核算；解释 Vl^jTX5N  
accounting                                        会计，会计学 [p4a\Qg0  
accounting advisory serve                        会计咨询服务 MrOW&7  
accounting firm                                 会计师事务所 J>hl&J  
accounting information                      会计信息，会计资料 qcQ`WU{  
accounting period                             会计期间 XZp(Po:H  
accounting policies                                   会计政策 e yTYg  
accounting professional bodies                 会计职业组织，会计职业团体 P[XE5puC  
accounting records                                   会计记录 y*Ex5N~JC  
accounting responsibility                           会计责任 5Odi\SJ&  
accounting service                             会计服务 3w{i5gGn  
accounting standards                                会计准则 s)/i_Oe$\  
Accounting Standards for Business Enterprises       企业会计准则 :Oq!.uO  
accounting system                             会计系统 >Cd%tIie*  
accounting treatment                                会计处理 +qsdA#2  
accuracy                                    准确性，精确性 4D\_[(P  
additional audit procedures                      追加审计程序 *#UDMoz<  
addressee                                         收件人，收信人 pk;bx2CP8  
Administration of State-owned Assets  (the～)     国有资产管理局 6mRvuJ%  
administrative laws and regulations                 行政法规 Mv4JF(,S  
adverse impact                                 不利影响，负面影响 %5F=!(w  
adverse opinion                                反对意见 puXJ:yo(  
advisory group                                  咨询组，顾问组 2vj)3%:7#E  
agency fee                                        代理费，代理费用 ;=h^"et  
aggregate                                          总计，合计为…… ;C{2*0"H|  
alternation of document and record                 变造文件和记录 I &{dan2  
alternative audit procedures                      替代审计程序，备选审计程序 zac>tXU;  
amend                                              修改，修订 P.;B V",  
amortisation                                      摊销 : ] Y=  
analytical capacity                             分析能力 p' /$)klt  
analytical procedures                               分析性程序 XHpoaHyx  
annual financial statements                        年度会计报表，年度财务报表 Q~-gtEv+&  
appendix                                          附录，附表 'Iu$4xo`[  
applicable                                         适用的 z)|56 F7'  
applicable laws and regulations                 适用的法规 0dIJgKanGP  
application systems                                  应用系统 PFEi=}Y@((  
apply consistently                              一贯地执行，一贯地实施 7!MW`L/`  
appropriate                                       适当的，合适的； (x.K% QC)  
征用，挪用 NO* 1km[#  
appropriate authorization                          适当的授权 P\N`E?lJL  
appropriateness of audit evidence                    审计证据的适当性 7z%zXDe~T[  
approval                                    批准，核准 f0wQn09  
assertion                                    (会计报表上的)认定；确认 Hk6Dwe[y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I"@5=m5  
asset                                                 资产，财产 )QI]b4[  
asset restructuring                             资产重组 l'3NiIX  
assignment of duties                                 职责的划分 KbwWrf >  
assistant                                     助理，助理人员 M5%u>$2  
associated company                                 联属公司，联营公司 1Ete;r%5=  
association                                        联合，结合；协会，社团 _|6{(  
assumption                                       假设，假定 7qzI]  
at a given date                                         在某一特定时日 !Rsx)  
attestation                                         鉴证，公证 xhqIE3gd  
attestation service                             鉴证服务 vkBngsS  
audit adjustment                                审计调整 AE7>jkHB  
audit areas                                        审计领域 E}1[&  
audit conclusion                                审计结论 
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audit effectiveness                             审计效果 39m#  
audit efficiency                                  审计效率 .`,YUr$.  
audit engagement letter                      审计业务约定书 ze#LX4b I  
audit evidence                                          审计证据 B~~rLo:a  
audit fee                                    审计费 \".3x PkE  
audit files                                          审计档案 urog.Q  
audit findings                                     审计中发现的事项 t
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audit implementation stage                        审计实施阶段 Wb*d`hzQ}  
audit mark                                        审计标识 'MG)noN5  
audit materiality                                 审计重要性 &1
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audit method                                     审计方法 x %x[5.CT  
audit objective                                         审计目标，审计目的 EW]gG@w]5r  
audit of financial statements                      会计报表审计，财务报表审计 g~Q#U;]  
audit opinion                                     审计意见 ]qv/+~Qs>  
audit period                                      被审计期间，被审计年度 P5aHLNit  
audit plan                                          审计计划 NrL%]dl3/  
audit planning                                    编制审计计划，制定审计计划，审计计划 o
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audit planning stage                                  审计计划阶段 pK$^@~DE  
audit procedure                                审计程序 L2K4nTA  
audit programme                               审计程序表，具体审计计划 f#^%\K:YYR  
audit report                                       审计报告 KN+*_L-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5(DCq(\P*  
audit report with a qualified opinion                 有保留意见的审计报告 *(r85lEou)  
audit report with an adverse opinion                否定意见的审计报告 ]>`Q"g~0  
audit report with dual dates                      双重日期审计报告 9`c :sop  
audit reporting stage                                 审计报告阶段 ]HCt%5  
audit responsibility                                   审计责任 nre8 F  
audit results                                      审计结果 9 -TFyZYU  
audit risk                                          审计风险 )EcF[aO  
audit sampling                                          审计抽样 ,Xb:f/lB  
audit sampling techniques                         审计抽样方法，审计抽样技术 ];Z_S`JR  
audit strategies                                  审计策略 a2YdkdjT  
audit summary                                         审计总结，审计小结 ?|8
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audit team                                         审计小组 [& hdyLt  
audit test                                    审计测试 zHx ?-Q&3  
audit trail                                          审计轨迹 &G'R{s&"  
audit work                                        审计工作 hr)TC-  
audit working paper                                 审计工作底稿 VSP[G ,J.  
audited financial statement                        审计会计报表，已审计财务报表 (S(=WG  
Auditing Guidelines (the～)                      审计规范指南 uHwuw_eK`  
auditing standards                             审计准则 vm
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audit-oriented working paper                          (审计)业务类工作底稿 + ^~n09  
authorisation                                     授权 lz# inC|  
authorisation of transaction                       交易的授权 E2dSOZS:)%  
availability                                         可获得性 4NbC V)Dm  
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balance                                      余额；差额；平衡 -4HI9Czts  
balance sheet                                    资产负债表 BKJW\gS2  
bank                                                 银行 g[Yok`e[  
bank account                                    银行账户，银行户头 oTfEX4 t {  
bank statement                                 银行对账单 '9RHwKu&s  
barter transaction                              易货交易，以物换物交易 &,K;F'  
basis of audit                                    审计依据 !X#=Pt[,  
basis of preparation                                (会计报表的)编制基础 qnT:x{o  
book of account                               账目，账簿 6%fU}si ,  
borrowing                                         借款，贷款，借债 l?#([(WM  
branch                                              分支，分支机构，分店 [;tbNVZK  
brought forward                                (账户余额等的)承上年，承上期，承上页 q 2=^l  
budget                                              预算 ^TB%| yZ _  
building                                      建筑物；大楼 9]kWM]B)o  
business conditions                                  业务情况，经营情况 wdp4-*  
business licence                               (企业等的)营业执照 QMkLAZ  
business relation                                业务关系 AoTL)',  
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