[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 A
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审计词汇英汉对照 RJdijj  
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ability to continue as a going concern               持续经营能力 EEiWIf&S,  
acceptability                                     可接受性，可接受程度 ~Sx\>wBlc  
acceptable level of detection risk                     检查风险的可接受水平 CM)
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acceptance of engagement                       接受委托 l$m}aQ%h  
accepting the engagement for the first time              首次接受委托 UtHloq
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access to asset                                         对资产的接触 }|l7SFst  
according to                                     根据，依据，依照 xggF:El3{  
account balance                                账户余额 imyfki $B  
account for                                       对……进行会计处理，核算；解释 xxOhGA)  
accounting                                        会计，会计学 *TPWLR ^  
accounting advisory serve                        会计咨询服务 `k(m2k?  
accounting firm                                 会计师事务所 o 9d|XY _  
accounting information                      会计信息，会计资料 t"YN:y8-  
accounting period                             会计期间 m,ur{B8 :  
accounting policies                                   会计政策 K+Pa b ?  
accounting professional bodies                 会计职业组织，会计职业团体 )-25?B  
accounting records                                   会计记录 xsU3c0wbr8  
accounting responsibility                           会计责任 3!i{4/  
accounting service                             会计服务 <|hrmwk|  
accounting standards                                会计准则 n/YnISt  
Accounting Standards for Business Enterprises       企业会计准则 )#sN#ZR$  
accounting system                             会计系统 @)@tIhw   
accounting treatment                                会计处理 rVp^s/A^;  
accuracy                                    准确性，精确性 6xu%M&h t  
additional audit procedures                      追加审计程序 WZ UeW*#=  
addressee                                         收件人，收信人 t|*UlTLm  
Administration of State-owned Assets  (the～)     国有资产管理局 LdnTdh?  
administrative laws and regulations                 行政法规 mB%m<Zo\U  
adverse impact                                 不利影响，负面影响 yGH')TsjD  
adverse opinion                                反对意见 E CPSE{  
advisory group                                  咨询组，顾问组 38%"#T3#  
agency fee                                        代理费，代理费用 >S%}HSPKq  
aggregate                                          总计，合计为…… )/Oldyp  
alternation of document and record                 变造文件和记录 upFe{M@  
alternative audit procedures                      替代审计程序，备选审计程序 \!*F:v0g^  
amend                                              修改，修订 ;Hb"SB  
amortisation                                      摊销 /'^BHA|h  
analytical capacity                             分析能力 /f hS #+V*  
analytical procedures                               分析性程序 XnRm9%  
annual financial statements                        年度会计报表，年度财务报表 Sp]ov:]%f  
appendix                                          附录，附表 Y]i:$X]C?X  
applicable                                         适用的 aj-:JTf  
applicable laws and regulations                 适用的法规 ] ~}~d(  
application systems                                  应用系统 OK2\2&G  
apply consistently                              一贯地执行，一贯地实施 }&%&0$%  
appropriate                                       适当的，合适的； r>
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征用，挪用 BL%3[JQ  
appropriate authorization                          适当的授权 zR?1iV.]  
appropriateness of audit evidence                    审计证据的适当性  JY_!G  
approval                                    批准，核准 v+CW([zAx#  
assertion                                    (会计报表上的)认定；确认 rw75(Lp{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D3y4e8+Z'  
asset                                                 资产，财产 "WH &BhQYD  
asset restructuring                             资产重组 <80M$a g  
assignment of duties                                 职责的划分 jRxzZt4  
assistant                                     助理，助理人员 <ILi38%Y  
associated company                                 联属公司，联营公司 \!k\%j9  
association                                        联合，结合；协会，社团 #q8/=,3EG  
assumption                                       假设，假定 `R*!GHro  
at a given date                                         在某一特定时日 8DFq eY0S  
attestation                                         鉴证，公证 =.,XJIw&  
attestation service                             鉴证服务 5xa!L@)`wF  
audit adjustment                                审计调整 x[$:^5V  
audit areas                                        审计领域 E&Sr+D aPD  
audit conclusion                                审计结论 E cd~H+  
audit effectiveness                             审计效果 !RN9wXS7  
audit efficiency                                  审计效率 i(xL-&{  
audit engagement letter                      审计业务约定书 fqn;,!D?9  
audit evidence                                          审计证据 >uE<-klv  
audit fee                                    审计费 Ah
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audit files                                          审计档案 @"m+
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audit findings                                     审计中发现的事项 ][~rk?YY  
audit implementation stage                        审计实施阶段 lLEEre  
audit mark                                        审计标识 !X=
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audit materiality                                 审计重要性 SA [(1dy;  
audit method                                     审计方法 z0T6a15f!P  
audit objective                                         审计目标，审计目的 =-G4BQ  
audit of financial statements                      会计报表审计，财务报表审计 #:
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audit opinion                                     审计意见 l!IN#|{(  
audit period                                      被审计期间，被审计年度 \]Rmq_O  
audit plan                                          审计计划 B*fBb.Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 >,f5 5  
audit planning stage                                  审计计划阶段 e(9K.3@{  
audit procedure                                审计程序 U)1hC^[!   
audit programme                               审计程序表，具体审计计划 6lwWFR+k  
audit report                                       审计报告 /1r{z1pv\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r1sA^2g.  
audit report with a qualified opinion                 有保留意见的审计报告 &pAmFe  
audit report with an adverse opinion                否定意见的审计报告 )(yKm/50  
audit report with dual dates                      双重日期审计报告 pH0MVu(W  
audit reporting stage                                 审计报告阶段 _ sBFs.o  
audit responsibility                                   审计责任 DhG{hQ[[  
audit results                                      审计结果 07Oagq(  
audit risk                                          审计风险 %3q7i`AZ  
audit sampling                                          审计抽样 h5[.G!  
audit sampling techniques                         审计抽样方法，审计抽样技术 'A/f>W  
audit strategies                                  审计策略 {tnhP^C3>  
audit summary                                         审计总结，审计小结 Rtai?  
audit team                                         审计小组 Ev&aD  
audit test                                    审计测试 qwo{34  
audit trail                                          审计轨迹 &9xcP.3  
audit work                                        审计工作 EHt(!;?q  
audit working paper                                 审计工作底稿 Vje LPbk)  
audited financial statement                        审计会计报表，已审计财务报表 &tw{d DD6  
Auditing Guidelines (the～)                      审计规范指南 [V;Q#r&+  
auditing standards                             审计准则 5WI0[7  
audit-oriented working paper                          (审计)业务类工作底稿 #}8gHI-9%  
authorisation                                     授权 Tg v]3 0F)  
authorisation of transaction                       交易的授权 T7*p !0  
availability                                         可获得性 JwUz4  
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balance                                      余额；差额；平衡 _Tf0L<A'R  
balance sheet                                    资产负债表 |l,0bkY@&  
bank                                                 银行 MUp{2_RA  
bank account                                    银行账户，银行户头 kk aS&r>  
bank statement                                 银行对账单 AaJz3oncJ  
barter transaction                              易货交易，以物换物交易 $PTl{  
basis of audit                                    审计依据 d C6t+  
basis of preparation                                (会计报表的)编制基础 E D_J8+  
book of account                               账目，账簿 Xyw;Nh!!d  
borrowing                                         借款，贷款，借债 E\~!E20^  
branch                                              分支，分支机构，分店 >orDw3xC  
brought forward                                (账户余额等的)承上年，承上期，承上页 k7bfgb {  
budget                                              预算 n^rzl6dy  
building                                      建筑物；大楼 1!2,K ot  
business conditions                                  业务情况，经营情况 L%4Do*V&  
business licence                               (企业等的)营业执照 PL
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business relation                                业务关系 Tc;j)_C)  
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