[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 %mhnd):  
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审计词汇英汉对照 ?5%|YsJP_  
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ability to continue as a going concern               持续经营能力 qq&G~y  
acceptability                                     可接受性，可接受程度 Om%
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acceptable level of detection risk                     检查风险的可接受水平 Ba$Ibq,r/  
acceptance of engagement                       接受委托 *S).@j\{W  
accepting the engagement for the first time              首次接受委托 $Q[>v!!X  
access to asset                                         对资产的接触 (]|rxmycA  
according to                                     根据，依据，依照 0YsC@r47wL  
account balance                                账户余额 G?Y2 b  
account for                                       对……进行会计处理，核算；解释 r$~w3yN)v  
accounting                                        会计，会计学 ~ituPrH%<  
accounting advisory serve                        会计咨询服务 !!=%ty  
accounting firm                                 会计师事务所 J^@0Ff;=5^  
accounting information                      会计信息，会计资料 DR`d^aBWQ  
accounting period                             会计期间 *3h qz<p4:  
accounting policies                                   会计政策 }ug|&25D  
accounting professional bodies                 会计职业组织，会计职业团体 x,\PV>  
accounting records                                   会计记录 hCX}*  
accounting responsibility                           会计责任 v'C`;I  
accounting service                             会计服务 F<y5zqGy@  
accounting standards                                会计准则 \ORNOX:  
Accounting Standards for Business Enterprises       企业会计准则 '" H'#%RU  
accounting system                             会计系统 $18|@\Znj  
accounting treatment                                会计处理 *pMgjr  
accuracy                                    准确性，精确性 .)W'{2J-  
additional audit procedures                      追加审计程序 (mvAEN+y  
addressee                                         收件人，收信人 V`KXfY  
Administration of State-owned Assets  (the～)     国有资产管理局 Rx$5#K!%M  
administrative laws and regulations                 行政法规  0u4:=Z}W  
adverse impact                                 不利影响，负面影响 =kq!e  
adverse opinion                                反对意见 3_Su5~^  
advisory group                                  咨询组，顾问组 #Nt?4T<  
agency fee                                        代理费，代理费用 G)b6Rit  
aggregate                                          总计，合计为…… 54kd>)|"ag  
alternation of document and record                 变造文件和记录 {89F*  
alternative audit procedures                      替代审计程序，备选审计程序 eKlh }v  
amend                                              修改，修订 %3ecV$  
amortisation                                      摊销 So*Q8`"-.  
analytical capacity                             分析能力 E3#}:6m  
analytical procedures                               分析性程序 }bG|(Wp9  
annual financial statements                        年度会计报表，年度财务报表 @Z.s:FV[  
appendix                                          附录，附表 }LNpr  
applicable                                         适用的 fbKL31PI  
applicable laws and regulations                 适用的法规 %,rUN+vW  
application systems                                  应用系统 tI&Z!fj  
apply consistently                              一贯地执行，一贯地实施 DWep5$ >&K  
appropriate                                       适当的，合适的； O2E6F^.pYw  
征用，挪用 odPq<'V|AY  
appropriate authorization                          适当的授权 -r_/b  
appropriateness of audit evidence                    审计证据的适当性 d%Zt]
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approval                                    批准，核准 ^tIi;7k  
assertion                                    (会计报表上的)认定；确认 T?W`g>yM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oB:tio4DE  
asset                                                 资产，财产 @ oE [!  
asset restructuring                             资产重组 !Y3w]_x[:  
assignment of duties                                 职责的划分 }O<u  
assistant                                     助理，助理人员 Zqke8q  
associated company                                 联属公司，联营公司 s@C@q(i6  
association                                        联合，结合；协会，社团 9g#L"T=  
assumption                                       假设，假定 !
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at a given date                                         在某一特定时日 C6=7zYhR  
attestation                                         鉴证，公证 & ZgB
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attestation service                             鉴证服务 _f%Wk>
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audit adjustment                                审计调整 v;X'4/M  
audit areas                                        审计领域 le?hCPHkp  
audit conclusion                                审计结论 jE.U~D)2YF  
audit effectiveness                             审计效果 }E+}\&  
audit efficiency                                  审计效率 /#M|)V*wn  
audit engagement letter                      审计业务约定书 xtyzy@)QL  
audit evidence                                          审计证据 <U=
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audit fee                                    审计费 F{\MIuoy  
audit files                                          审计档案 6X5`npf  
audit findings                                     审计中发现的事项 Vd[[<  
audit implementation stage                        审计实施阶段 R=~+-^O!  
audit mark                                        审计标识 ~p{.4n2:  
audit materiality                                 审计重要性 yw`xK2(C$  
audit method                                     审计方法 _ 97  
audit objective                                         审计目标，审计目的 dV<|ztv  
audit of financial statements                      会计报表审计，财务报表审计 s4bL
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audit opinion                                     审计意见 EUj'%;sz-  
audit period                                      被审计期间，被审计年度 +rbj%v}Fh  
audit plan                                          审计计划 r#wMd9])  
audit planning                                    编制审计计划，制定审计计划，审计计划 0n+Wv@/  
audit planning stage                                  审计计划阶段 r*<)QP^B~  
audit procedure                                审计程序 3!^5a%u   
audit programme                               审计程序表，具体审计计划 -crKBy  
audit report                                       审计报告 j"*Z S'0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `/JJ\`Pu  
audit report with a qualified opinion                 有保留意见的审计报告 pPm[<^\#S  
audit report with an adverse opinion                否定意见的审计报告 Tm@d;O'E1  
audit report with dual dates                      双重日期审计报告 FMB\$(g  
audit reporting stage                                 审计报告阶段 QA\ eXnR  
audit responsibility                                   审计责任 /u{ 9UR[g  
audit results                                      审计结果 FLJdnL  
audit risk                                          审计风险 ?y!0QAIXK  
audit sampling                                          审计抽样 g?!vRid@S  
audit sampling techniques                         审计抽样方法，审计抽样技术 C)/uX5  
audit strategies                                  审计策略 J]5sWs  
audit summary                                         审计总结，审计小结 x]lv:m\)jT  
audit team                                         审计小组 a0OH  
audit test                                    审计测试 Lz2 AWqR  
audit trail                                          审计轨迹 ?U:?o_w  
audit work                                        审计工作 
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audit working paper                                 审计工作底稿 v:(_-8:F  
audited financial statement                        审计会计报表，已审计财务报表 N7k<q=r-  
Auditing Guidelines (the～)                      审计规范指南 8SK}#44Xz  
auditing standards                             审计准则 O/$pT%D1x  
audit-oriented working paper                          (审计)业务类工作底稿 rxjMCMF  
authorisation                                     授权 8 ZD1}58U4  
authorisation of transaction                       交易的授权 a(s}Ec${Z  
availability                                         可获得性 {`BC$V  
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balance                                      余额；差额；平衡 kPF[E5  
balance sheet                                    资产负债表 :)X?ML?  
bank                                                 银行 LJDX6]4n  
bank account                                    银行账户，银行户头 rVq=,>M9  
bank statement                                 银行对账单 w<-8cvNhiz  
barter transaction                              易货交易，以物换物交易 ;AK;%  
basis of audit                                    审计依据 J6/M
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basis of preparation                                (会计报表的)编制基础 J:Uf}!
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book of account                               账目，账簿 h"cLZM:6  
borrowing                                         借款，贷款，借债 DbFTNoVR  
branch                                              分支，分支机构，分店 kxp$Nnk  
brought forward                                (账户余额等的)承上年，承上期，承上页 JyWB Li;Z  
budget                                              预算 <@ D`16%&  
building                                      建筑物；大楼 JS% &ipm  
business conditions                                  业务情况，经营情况 F@4XORO;  
business licence                               (企业等的)营业执照 $/5<f<%u&)  
business relation                                业务关系 u}hQF$a"  
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