[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 |onLJY7)  
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审计词汇英汉对照 TU;AO%5  
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ability to continue as a going concern               持续经营能力 nE?:nJ|%E  
acceptability                                     可接受性，可接受程度 nf[KD,f  
acceptable level of detection risk                     检查风险的可接受水平 0l/7JH_@V  
acceptance of engagement                       接受委托 s];0-65)  
accepting the engagement for the first time              首次接受委托 Q&lb]U+\u  
access to asset                                         对资产的接触 >5 ?c93?  
according to                                     根据，依据，依照 ,L<x=Dg  
account balance                                账户余额 -ik=P]?  
account for                                       对……进行会计处理，核算；解释 }D`ZWTjDay  
accounting                                        会计，会计学  DZ4gp  
accounting advisory serve                        会计咨询服务 Dx=RLiU9  
accounting firm                                 会计师事务所 Q@8(e&{#W  
accounting information                      会计信息，会计资料 ~C3J-
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accounting period                             会计期间 ic3Szd^4  
accounting policies                                   会计政策 u\ /TR#b  
accounting professional bodies                 会计职业组织，会计职业团体 hN*v|LFf1  
accounting records                                   会计记录 X\w["!B  
accounting responsibility                           会计责任 P.g./8N`z  
accounting service                             会计服务 Jr%F#/  
accounting standards                                会计准则 |'uBkL0q  
Accounting Standards for Business Enterprises       企业会计准则 tk:nth  
accounting system                             会计系统 MxUQF?@6  
accounting treatment                                会计处理 $FD GHFM  
accuracy                                    准确性，精确性 M,yxPHlN  
additional audit procedures                      追加审计程序 >|gXE>  
addressee                                         收件人，收信人 8kr$w$=q  
Administration of State-owned Assets  (the～)     国有资产管理局 3
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administrative laws and regulations                 行政法规 DZLEx{cm  
adverse impact                                 不利影响，负面影响 {.0I!oWv  
adverse opinion                                反对意见 +2k{yl  
advisory group                                  咨询组，顾问组 osmCwM4O  
agency fee                                        代理费，代理费用 1HqN`])l/j  
aggregate                                          总计，合计为…… \Tn
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alternation of document and record                 变造文件和记录 A>315!d"  
alternative audit procedures                      替代审计程序，备选审计程序 ;49sou  
amend                                              修改，修订 Fp" c {  
amortisation                                      摊销 !,{N>{I  
analytical capacity                             分析能力 R?,v:S&i7;  
analytical procedures                               分析性程序 *a0#PfS[  
annual financial statements                        年度会计报表，年度财务报表 '/rU<.1  
appendix                                          附录，附表 7q 5 \]J[  
applicable                                         适用的 I>w|80%%  
applicable laws and regulations                 适用的法规 Xr4k]'Mg  
application systems                                  应用系统 f_;tFP B  
apply consistently                              一贯地执行，一贯地实施 A[`c+&  
appropriate                                       适当的，合适的； QNv5CQ&  
征用，挪用 |Q@(<'8=  
appropriate authorization                          适当的授权 ,`'A"]"  
appropriateness of audit evidence                    审计证据的适当性 (lq%4h  
approval                                    批准，核准 ^y93h8\y  
assertion                                    (会计报表上的)认定；确认 R<hsG%BS(D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UF\k0oLz  
asset                                                 资产，财产 SO MAs'=  
asset restructuring                             资产重组 }5z!FXB  
assignment of duties                                 职责的划分 tu@-+<*  
assistant                                     助理，助理人员 aI}htb{m`  
associated company                                 联属公司，联营公司 NXz/1ut%  
association                                        联合，结合；协会，社团 
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assumption                                       假设，假定 7Up-a^k^`  
at a given date                                         在某一特定时日 /qq*"R  
attestation                                         鉴证，公证 - K"L6m|  
attestation service                             鉴证服务 @Jlsx0i}}  
audit adjustment                                审计调整 QW_v\GHx  
audit areas                                        审计领域 &uV|Ie8@q  
audit conclusion                                审计结论 c=a;<,Rzb  
audit effectiveness                             审计效果 Se\iMs  
audit efficiency                                  审计效率 jaVx9FR+  
audit engagement letter                      审计业务约定书 {A%&D^o)  
audit evidence                                          审计证据 _j{)%%?r  
audit fee                                    审计费 }dqOE-"I"n  
audit files                                          审计档案 U+( qfa5(  
audit findings                                     审计中发现的事项 qC=ZH#  
audit implementation stage                        审计实施阶段 e(OKE7  
audit mark                                        审计标识 (Hmhb}H  
audit materiality                                 审计重要性 31 M'71s  
audit method                                     审计方法 hh.`Yu L  
audit objective                                         审计目标，审计目的 bGwj` lue  
audit of financial statements                      会计报表审计，财务报表审计 z P@\rZ@4  
audit opinion                                     审计意见 &Ot9"Aq:  
audit period                                      被审计期间，被审计年度 jH;L7
 
audit plan                                          审计计划 Q&PEO%/D  
audit planning                                    编制审计计划，制定审计计划，审计计划 .#K\u![@N  
audit planning stage                                  审计计划阶段 &sXk!!85:  
audit procedure                                审计程序 j~cG#t]  
audit programme                               审计程序表，具体审计计划 )U0I|dx  
audit report                                       审计报告 CHL5@gg@>y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O -p^S  
audit report with a qualified opinion                 有保留意见的审计报告 h^w# I  
audit report with an adverse opinion                否定意见的审计报告 s(=@J?7As  
audit report with dual dates                      双重日期审计报告 dWo$5Bls<A  
audit reporting stage                                 审计报告阶段 OKj\>3  
audit responsibility                                   审计责任 xyXVWd[  
audit results                                      审计结果 Q(Pc  
audit risk                                          审计风险 MQy,[y7I  
audit sampling                                          审计抽样 b=L|GV@$  
audit sampling techniques                         审计抽样方法，审计抽样技术 o_ixdnc  
audit strategies                                  审计策略 =^zOM6E1ZF  
audit summary                                         审计总结，审计小结 K8QEHc:  
audit team                                         审计小组 ,ob)6P^rw  
audit test                                    审计测试 9om}j
  
audit trail                                          审计轨迹 N~(?g7  
audit work                                        审计工作 ]*{tno  
audit working paper                                 审计工作底稿 jT-tsQ .,  
audited financial statement                        审计会计报表，已审计财务报表 />7G  
Auditing Guidelines (the～)                      审计规范指南 vv`53 Pbw)  
auditing standards                             审计准则 \#"&S@%c  
audit-oriented working paper                          (审计)业务类工作底稿 "9y0]~  
authorisation                                     授权 sE^=]N  
authorisation of transaction                       交易的授权 E-?JHJloU  
availability                                         可获得性 H^$7=  
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balance                                      余额；差额；平衡 )Oj{x0{\Q  
balance sheet                                    资产负债表 Dkg-y9  
bank                                                 银行 RNcnE1=  
bank account                                    银行账户，银行户头 !4$o*{9Lx:  
bank statement                                 银行对账单 7|)K!  
barter transaction                              易货交易，以物换物交易 E1qf N>0Z  
basis of audit                                    审计依据 `2HNQiK'@  
basis of preparation                                (会计报表的)编制基础 1t#|MH ?U_  
book of account                               账目，账簿 1{h,LR  
borrowing                                         借款，贷款，借债 Cv]$w(k  
branch                                              分支，分支机构，分店 2rS`ViicD  
brought forward                                (账户余额等的)承上年，承上期，承上页 N_VWA.JHt  
budget                                              预算 irGgo-x  
building                                      建筑物；大楼 0j' Xi_uM  
business conditions                                  业务情况，经营情况  '^,|8A2  
business licence                               (企业等的)营业执照 &Z7NF|  
business relation                                业务关系 "?"+1S  
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