[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 "
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审计词汇英汉对照 ~k%X W$cV  
  
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ability to continue as a going concern               持续经营能力 f' bwtjO  
acceptability                                     可接受性，可接受程度 >6Jz=N,  
acceptable level of detection risk                     检查风险的可接受水平 Ls+vWfF=#  
acceptance of engagement                       接受委托 7nB
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accepting the engagement for the first time              首次接受委托 6J_
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access to asset                                         对资产的接触 #3tC"2MZ  
according to                                     根据，依据，依照 RP^vx`9h  
account balance                                账户余额 tt CC] Q  
account for                                       对……进行会计处理，核算；解释 cltx(C>  
accounting                                        会计，会计学 ]q"y P0  
accounting advisory serve                        会计咨询服务 kGL3*x  
accounting firm                                 会计师事务所 $d,/(*Y#-  
accounting information                      会计信息，会计资料 # 2FrP5rC  
accounting period                             会计期间 R\Ckk;<$  
accounting policies                                   会计政策 CMyz!jZ3  
accounting professional bodies                 会计职业组织，会计职业团体 Q,Y^9g"B`~  
accounting records                                   会计记录 u/NcX  
accounting responsibility                           会计责任 'vYt_T  
accounting service                             会计服务 q: X^V$`  
accounting standards                                会计准则 g[HuIn/  
Accounting Standards for Business Enterprises       企业会计准则 g7lPQ_A*  
accounting system                             会计系统 ;Wa&Dg/5`  
accounting treatment                                会计处理 fz?woVn  
accuracy                                    准确性，精确性 yY*(!^S  
additional audit procedures                      追加审计程序 OOXP1L  
addressee                                         收件人，收信人 rVRv*W  
Administration of State-owned Assets  (the～)     国有资产管理局 7z&$\qu2  
administrative laws and regulations                 行政法规 xJnN95`R@  
adverse impact                                 不利影响，负面影响 N7KG_o%  
adverse opinion                                反对意见 :."6g)T  
advisory group                                  咨询组，顾问组 sl(go^  
agency fee                                        代理费，代理费用 ~w9`l8/0  
aggregate                                          总计，合计为…… V6h8+|hK  
alternation of document and record                 变造文件和记录 6__HqBQ  
alternative audit procedures                      替代审计程序，备选审计程序 Ino]::ZJ/  
amend                                              修改，修订 i)Q d>(v  
amortisation                                      摊销 9Zmq7a E  
analytical capacity                             分析能力 ;g;1<? [  
analytical procedures                               分析性程序 ! qHB?]  
annual financial statements                        年度会计报表，年度财务报表 7Ka4?@bQ  
appendix                                          附录，附表 `I4E': ZG  
applicable                                         适用的 bE@Eiac  
applicable laws and regulations                 适用的法规 86!$<!I  
application systems                                  应用系统 Ab:ah7!  
apply consistently                              一贯地执行，一贯地实施 ]0SqLe  
appropriate                                       适当的，合适的； B2KBJ4rI[1  
征用，挪用 ?GtI.flV  
appropriate authorization                          适当的授权 (_+ux1h6^  
appropriateness of audit evidence                    审计证据的适当性 Y*O Bky  
approval                                    批准，核准 rhX?\_7o  
assertion                                    (会计报表上的)认定；确认 sY?wQ:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tA,J~|+f:  
asset                                                 资产，财产 d2)]6)z6  
asset restructuring                             资产重组 5*Qzw[[=  
assignment of duties                                 职责的划分 ;Bw3@c  
assistant                                     助理，助理人员 }n#$p{e$i  
associated company                                 联属公司，联营公司 la4%Vqwgu  
association                                        联合，结合；协会，社团 J, +/<Y!  
assumption                                       假设，假定 QUfF>,[sv  
at a given date                                         在某一特定时日 ep Dp*  
attestation                                         鉴证，公证 DRTT3;,N  
attestation service                             鉴证服务 F1L[C4'  
audit adjustment                                审计调整 <b\8<mTr  
audit areas                                        审计领域 {x[C\vZsi]  
audit conclusion                                审计结论 m(EVC}Y  
audit effectiveness                             审计效果 !R#PJH/TM  
audit efficiency                                  审计效率 I)0_0JXs  
audit engagement letter                      审计业务约定书 ]{#Xcqx  
audit evidence                                          审计证据 JsMN_%y?  
audit fee                                    审计费 }
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audit files                                          审计档案 tp }Bz&V  
audit findings                                     审计中发现的事项 Bn=YGEvz  
audit implementation stage                        审计实施阶段 Dkh=(+> <  
audit mark                                        审计标识 Fpwhy
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audit materiality                                 审计重要性 x{GFCy7  
audit method                                     审计方法 ^gNbcWc7CU  
audit objective                                         审计目标，审计目的 Asq&Z$bB_  
audit of financial statements                      会计报表审计，财务报表审计 v6 E5#pse8  
audit opinion                                     审计意见 zy8+~\a+Y&  
audit period                                      被审计期间，被审计年度 ac966<
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audit plan                                          审计计划 ae
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audit planning                                    编制审计计划，制定审计计划，审计计划 B<$6Dj%L  
audit planning stage                                  审计计划阶段 (v:8p!QN  
audit procedure                                审计程序 ^P A|RFP  
audit programme                               审计程序表，具体审计计划 {a9.0N:4  
audit report                                       审计报告 BQeg-M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '"ze Im~  
audit report with a qualified opinion                 有保留意见的审计报告 A`>^A]%  
audit report with an adverse opinion                否定意见的审计报告 BO6XY90(  
audit report with dual dates                      双重日期审计报告 bk i:u  
audit reporting stage                                 审计报告阶段 r(_Fr# Qn  
audit responsibility                                   审计责任 /^I!)|At  
audit results                                      审计结果 =}u?1~V  
audit risk                                          审计风险 A{T>Aac  
audit sampling                                          审计抽样 n!lE|if  
audit sampling techniques                         审计抽样方法，审计抽样技术 oYJ<.Yxeb  
audit strategies                                  审计策略 =4 &"fZ"v  
audit summary                                         审计总结，审计小结 jIHY[yDT  
audit team                                         审计小组 $?VYHkX  
audit test                                    审计测试 s$0dLEa9  
audit trail                                          审计轨迹 9;`hJ!r  
audit work                                        审计工作 P=9UK`n  
audit working paper                                 审计工作底稿 Tn(uH17  
audited financial statement                        审计会计报表，已审计财务报表 m6 Y0,9
 
Auditing Guidelines (the～)                      审计规范指南 9#~jlq(  
auditing standards                             审计准则 }*aj&  
audit-oriented working paper                          (审计)业务类工作底稿 g0s4ZI+T  
authorisation                                     授权 +UTBiB R  
authorisation of transaction                       交易的授权 %zDi|WZ  
availability                                         可获得性 P=y1qq C  
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balance                                      余额；差额；平衡 D4
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balance sheet                                    资产负债表 3vQVk  
bank                                                 银行 A8AeM`  
bank account                                    银行账户，银行户头 :6m"}8*q8  
bank statement                                 银行对账单 h=n\c6 Q  
barter transaction                              易货交易，以物换物交易 3hzz*9/n  
basis of audit                                    审计依据 /c4$m3?]  
basis of preparation                                (会计报表的)编制基础 <KStlfX  
book of account                               账目，账簿 q6%m .X7  
borrowing                                         借款，贷款，借债 <$#^)]Ts  
branch                                              分支，分支机构，分店 ^%Ln@!P  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y;dqrA>@  
budget                                              预算 (hRg0Z=  
building                                      建筑物；大楼 {?A/1q4rr  
business conditions                                  业务情况，经营情况 ,zJ:a
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business licence                               (企业等的)营业执照 9J<vkxG9`  
business relation                                业务关系 ltkA7dUbu  
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