[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 enNiI$H]`_  
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审计词汇英汉对照 &c(WE RW?-  
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ability to continue as a going concern               持续经营能力 <}U'V}g  
acceptability                                     可接受性，可接受程度 +x?#DH-  
acceptable level of detection risk                     检查风险的可接受水平 4h!f/aF'  
acceptance of engagement                       接受委托 ( iJ1 ;x  
accepting the engagement for the first time              首次接受委托 /&& 2u7*  
access to asset                                         对资产的接触 {qW~"z*  
according to                                     根据，依据，依照 f'Iz G.R  
account balance                                账户余额 Q-Ux<#
  
account for                                       对……进行会计处理，核算；解释 JjpRHw8\  
accounting                                        会计，会计学 93+"D`  
accounting advisory serve                        会计咨询服务 ;=j@, yu  
accounting firm                                 会计师事务所 - K%,^6  
accounting information                      会计信息，会计资料 !UOCJj.cA  
accounting period                             会计期间 {8,<ZZ_  
accounting policies                                   会计政策 )#a[-.OI  
accounting professional bodies                 会计职业组织，会计职业团体 Nw&!}#m  
accounting records                                   会计记录 CycUeT  
accounting responsibility                           会计责任 )b<k#(i@#  
accounting service                             会计服务 _rV5E  
accounting standards                                会计准则 ,P'P^0qJ  
Accounting Standards for Business Enterprises       企业会计准则 L%v^s4@  
accounting system                             会计系统 |py6pek|  
accounting treatment                                会计处理 7"7rmZ   
accuracy                                    准确性，精确性 9Suu-A  
additional audit procedures                      追加审计程序 HkV1sT  
addressee                                         收件人，收信人 lZ8CY  
Administration of State-owned Assets  (the～)     国有资产管理局  rhpPCt  
administrative laws and regulations                 行政法规 yKXff1^M  
adverse impact                                 不利影响，负面影响 O%1v)AT&\  
adverse opinion                                反对意见 1Gt/Tq$_b  
advisory group                                  咨询组，顾问组 {7cX#1  
agency fee                                        代理费，代理费用  $Y=T&O  
aggregate                                          总计，合计为…… LA_3=@2.H  
alternation of document and record                 变造文件和记录 kyAXRwzI  
alternative audit procedures                      替代审计程序，备选审计程序 Zh5RwQNE~  
amend                                              修改，修订 5qg2Zc~  
amortisation                                      摊销 <9=9b_z  
analytical capacity                             分析能力 O\K_q7iO6  
analytical procedures                               分析性程序 GV)<Q^9  
annual financial statements                        年度会计报表，年度财务报表 ,BFE=:ZIK  
appendix                                          附录，附表 Ngr/QL]Q  
applicable                                         适用的 ]0;864X0  
applicable laws and regulations                 适用的法规 KZ!3j_pKy  
application systems                                  应用系统 =X?\MVWB  
apply consistently                              一贯地执行，一贯地实施 hlu:=<B  
appropriate                                       适当的，合适的； pA{ 5V9
 
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appropriate authorization                          适当的授权 ]M)O YY  
appropriateness of audit evidence                    审计证据的适当性 cPgfTT  
approval                                    批准，核准 bX.ja;;   
assertion                                    (会计报表上的)认定；确认 *A}cL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P5lqSA{6  
asset                                                 资产，财产 as=m`DqOh  
asset restructuring                             资产重组 t9& cE:n  
assignment of duties                                 职责的划分 8 #ndFpu  
assistant                                     助理，助理人员 U yw-2]!n  
associated company                                 联属公司，联营公司 V{|}}b?w?  
association                                        联合，结合；协会，社团 < RCLI|  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 <I}2k  
attestation                                         鉴证，公证 axHK_1N{  
attestation service                             鉴证服务 h._nK\  
audit adjustment                                审计调整 t_ks
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audit areas                                        审计领域 T&86A\D\z  
audit conclusion                                审计结论 V\V)<BARe  
audit effectiveness                             审计效果 yq+!czlZ  
audit efficiency                                  审计效率 +(uYwdcN  
audit engagement letter                      审计业务约定书 ) BfT7{WN  
audit evidence                                          审计证据 fN"(mW>!  
audit fee                                    审计费 /-6S{hl9Ne  
audit files                                          审计档案 jCTAKaq  
audit findings                                     审计中发现的事项 ZoKcJ
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audit implementation stage                        审计实施阶段 @/r
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audit mark                                        审计标识 Ro2d,'   
audit materiality                                 审计重要性 B?$ "\;&  
audit method                                     审计方法 b3wM;jv  
audit objective                                         审计目标，审计目的 !v]b(z`Y  
audit of financial statements                      会计报表审计，财务报表审计 gyS+9)gY  
audit opinion                                     审计意见 j3q~E[Mz\  
audit period                                      被审计期间，被审计年度 Hi_G  
audit plan                                          审计计划 /6O??6g  
audit planning                                    编制审计计划，制定审计计划，审计计划 yL
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audit planning stage                                  审计计划阶段 `OymAyEYQ  
audit procedure                                审计程序 *m%]zj0bo  
audit programme                               审计程序表，具体审计计划 TO2c"7td  
audit report                                       审计报告 ]|_\x
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 X-Wz:NA  
audit report with a qualified opinion                 有保留意见的审计报告 6<0n *&  
audit report with an adverse opinion                否定意见的审计报告 qS&%!  
audit report with dual dates                      双重日期审计报告 6h3HDFS7s  
audit reporting stage                                 审计报告阶段 *5<Sr q'  
audit responsibility                                   审计责任  p!Eft/A(  
audit results                                      审计结果 vIvVq:6_3  
audit risk                                          审计风险 2xw6 5z  
audit sampling                                          审计抽样 Th`skK&U  
audit sampling techniques                         审计抽样方法，审计抽样技术 %+ZJhHT  
audit strategies                                  审计策略 VF&Z%O3n  
audit summary                                         审计总结，审计小结 EBtLzbj  
audit team                                         审计小组 \D>$aLO*?  
audit test                                    审计测试 Bx[rC  
audit trail                                          审计轨迹 v#=`%]mL  
audit work                                        审计工作 {brMqE>P#  
audit working paper                                 审计工作底稿 K ~44i  
audited financial statement                        审计会计报表，已审计财务报表 (;. AS  
Auditing Guidelines (the～)                      审计规范指南 $8l({:*q0  
auditing standards                             审计准则 y/V%&.$o=  
audit-oriented working paper                          (审计)业务类工作底稿 g+-;J+X8  
authorisation                                     授权 Ifk
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authorisation of transaction                       交易的授权 ;Ut+yuy  
availability                                         可获得性 Y32O-I!9u  
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balance                                      余额；差额；平衡 jkiTj~WE-  
balance sheet                                    资产负债表 W)(^m},*8D  
bank                                                 银行 E{HY!L[
 
bank account                                    银行账户，银行户头 ( 6(x'ByT  
bank statement                                 银行对账单 \.XLcz  
barter transaction                              易货交易，以物换物交易 " o& E2#  
basis of audit                                    审计依据 ,:+dg(\r  
basis of preparation                                (会计报表的)编制基础 N8KQz_]9I  
book of account                               账目，账簿 tweY'x.{  
borrowing                                         借款，贷款，借债 _WX#a|4h{  
branch                                              分支，分支机构，分店 [<`SfE  
brought forward                                (账户余额等的)承上年，承上期，承上页 -st7_3  
budget                                              预算 1B*Wf P~  
building                                      建筑物；大楼 &;LqF#ZL  
business conditions                                  业务情况，经营情况 6)pH|d.FR  
business licence                               (企业等的)营业执照 61U<5:#l  
business relation                                业务关系 {%w! @-  
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