[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 |<:vY  
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审计词汇英汉对照 #Q2Y&2`yGT  
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ability to continue as a going concern               持续经营能力 zIh['^3.n  
acceptability                                     可接受性，可接受程度 .Fdgb4>BXX  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 a)wJT`xu  
accepting the engagement for the first time              首次接受委托 =EHUR'  
access to asset                                         对资产的接触 zT!drq:x  
according to                                     根据，依据，依照 i_j[?.?X}  
account balance                                账户余额 RhncBKm*M  
account for                                       对……进行会计处理，核算；解释  -i0~]*  
accounting                                        会计，会计学 j'A_'g'^  
accounting advisory serve                        会计咨询服务 vQ;Ex  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 mIK7p6  
accounting period                             会计期间  eEuvl`&  
accounting policies                                   会计政策 zd@m~V  
accounting professional bodies                 会计职业组织，会计职业团体 z6*X%6,8  
accounting records                                   会计记录 Wf|Q$MHos  
accounting responsibility                           会计责任 Wk)OkIFR  
accounting service                             会计服务 |S_eDjF  
accounting standards                                会计准则 $<}$DH
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Accounting Standards for Business Enterprises       企业会计准则 OCNQvF~  
accounting system                             会计系统 ibj87K  
accounting treatment                                会计处理 ZrsBm_Rx  
accuracy                                    准确性，精确性 OX\A|$GS  
additional audit procedures                      追加审计程序 I}1NB3>^  
addressee                                         收件人，收信人 #qK:J;Sn3  
Administration of State-owned Assets  (the～)     国有资产管理局 G3Z)Z)N  
administrative laws and regulations                 行政法规 k?+?v?I =  
adverse impact                                 不利影响，负面影响 <g"{Wv: h  
adverse opinion                                反对意见 =ALTUV3/q  
advisory group                                  咨询组，顾问组 <g$~1fa  
agency fee                                        代理费，代理费用 YNQY4\(  
aggregate                                          总计，合计为…… g:hjy@ w  
alternation of document and record                 变造文件和记录 37s0e;aF  
alternative audit procedures                      替代审计程序，备选审计程序 sB7# ~pA  
amend                                              修改，修订 [CQ+p!QZ  
amortisation                                      摊销 'Gj3:-xqL  
analytical capacity                             分析能力 a A
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analytical procedures                               分析性程序 > T^;MS  
annual financial statements                        年度会计报表，年度财务报表 Fld=5B^}  
appendix                                          附录，附表 3LOdjT J  
applicable                                         适用的 )Y"+,$$>Y`  
applicable laws and regulations                 适用的法规 .P8&5i)'P,  
application systems                                  应用系统 4h|c<-`>t  
apply consistently                              一贯地执行，一贯地实施 {*G9|#[/@  
appropriate                                       适当的，合适的； F1*>y  
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appropriate authorization                          适当的授权 !|^|,"A)  
appropriateness of audit evidence                    审计证据的适当性 UtoT  
approval                                    批准，核准 H?yK~bGQ  
assertion                                    (会计报表上的)认定；确认 ofm#'7P 0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 CsGx@\jN  
asset                                                 资产，财产 La`NPY_:>  
asset restructuring                             资产重组 H\ F:95  
assignment of duties                                 职责的划分 
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assistant                                     助理，助理人员 J')o|5S1N  
associated company                                 联属公司，联营公司 @>,^":`#  
association                                        联合，结合；协会，社团 */`ki;\A  
assumption                                       假设，假定  (C\]-E>  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 e"{{ TcNk  
attestation service                             鉴证服务 V?6a8lJ  
audit adjustment                                审计调整 -r`.#c4  
audit areas                                        审计领域 NG+GEqx  
audit conclusion                                审计结论 ]L5@,E4.  
audit effectiveness                             审计效果 3lrT3a3vV  
audit efficiency                                  审计效率 glO ^yZs  
audit engagement letter                      审计业务约定书 C0T;![/4A  
audit evidence                                          审计证据 we;-~A5J  
audit fee                                    审计费 <? q?Mn  
audit files                                          审计档案 Cio 1E-4  
audit findings                                     审计中发现的事项 rB Q_iB_  
audit implementation stage                        审计实施阶段 s}vAS~~2L3  
audit mark                                        审计标识 .s?L^Z^  
audit materiality                                 审计重要性 _>&X\`D  
audit method                                     审计方法 =W(Q34  
audit objective                                         审计目标，审计目的 Acez'@z  
audit of financial statements                      会计报表审计，财务报表审计 ha]VWt%}  
audit opinion                                     审计意见 zu_8># i-  
audit period                                      被审计期间，被审计年度 X
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audit plan                                          审计计划 bQgc8
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audit planning                                    编制审计计划，制定审计计划，审计计划 3Z>Ux3[  
audit planning stage                                  审计计划阶段 YL!P0o13r  
audit procedure                                审计程序 (
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audit programme                               审计程序表，具体审计计划 xG~P+n7t5$  
audit report                                       审计报告 l!D}3jD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g2+2%6m0  
audit report with a qualified opinion                 有保留意见的审计报告 3#LlDC_WC  
audit report with an adverse opinion                否定意见的审计报告 wON!MhA;  
audit report with dual dates                      双重日期审计报告 `'DmDg  
audit reporting stage                                 审计报告阶段 Kg{+T`  
audit responsibility                                   审计责任 {&&z-^  
audit results                                      审计结果 =x/X:;) >  
audit risk                                          审计风险 R$R*'l  
audit sampling                                          审计抽样 IPS4C[v  
audit sampling techniques                         审计抽样方法，审计抽样技术 G<L;4nA)  
audit strategies                                  审计策略 HY56"LZ$(}  
audit summary                                         审计总结，审计小结 E^B'4  
audit team                                         审计小组 &l}^iP'%!  
audit test                                    审计测试 2=*H 8'k  
audit trail                                          审计轨迹 {i;r  
audit work                                        审计工作 )v'WWwXY>  
audit working paper                                 审计工作底稿 \ [;0KV_  
audited financial statement                        审计会计报表，已审计财务报表 5?f ^Rz  
Auditing Guidelines (the～)                      审计规范指南 ^ gdaa>L  
auditing standards                             审计准则 )*u8/U  
audit-oriented working paper                          (审计)业务类工作底稿 d-oMQGOklb  
authorisation                                     授权 %Hu5K>ZNYp  
authorisation of transaction                       交易的授权 mVj9,q0  
availability                                         可获得性 * `JYC  
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balance                                      余额；差额；平衡 akmkyrz'&  
balance sheet                                    资产负债表 K%t*8 4j  
bank                                                 银行 D,k6$`  
bank account                                    银行账户，银行户头 J"0`%'*/  
bank statement                                 银行对账单 ?e%ZOI  
barter transaction                              易货交易，以物换物交易 oh4E7yN  
basis of audit                                    审计依据  {y)=eX9  
basis of preparation                                (会计报表的)编制基础 FnwJ+GTu  
book of account                               账目，账簿 Pd8![Z3  
borrowing                                         借款，贷款，借债 S;Fi?M  
branch                                              分支，分支机构，分店 l5~os>  
brought forward                                (账户余额等的)承上年，承上期，承上页 y5vvu>nd  
budget                                              预算 &5>K l}7  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 N"Z{5A  
business licence                               (企业等的)营业执照 hqD*z6aH  
business relation                                业务关系 P?%s #I:  
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