[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 D c^d$gh  
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审计词汇英汉对照 B(~D*H2T[  
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ability to continue as a going concern               持续经营能力 S}<(9@]z  
acceptability                                     可接受性，可接受程度 a[/p(O  
acceptable level of detection risk                     检查风险的可接受水平 KvgZx(.  
acceptance of engagement                       接受委托 2-]m# }zbP  
accepting the engagement for the first time              首次接受委托 2 UgjH  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 <NUZPX29  
account balance                                账户余额 l!1bmg#]$  
account for                                       对……进行会计处理，核算；解释 ,F1$Of/'@\  
accounting                                        会计，会计学 aaBBI S  
accounting advisory serve                        会计咨询服务 0o#lB^e;l  
accounting firm                                 会计师事务所 wGB'c's*  
accounting information                      会计信息，会计资料 @[^H*^1|g  
accounting period                             会计期间 X@ss d  
accounting policies                                   会计政策 eK`tFs,u  
accounting professional bodies                 会计职业组织，会计职业团体 :c\NBKHv*  
accounting records                                   会计记录 (mzyA%;W  
accounting responsibility                           会计责任 4#o` -vcW  
accounting service                             会计服务 }.
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accounting standards                                会计准则 TZ/u"' ZS  
Accounting Standards for Business Enterprises       企业会计准则 QRRZMdEGs[  
accounting system                             会计系统 O
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accounting treatment                                会计处理 - na]P3 s  
accuracy                                    准确性，精确性 Gce![<|ph  
additional audit procedures                      追加审计程序 :%0Z
  
addressee                                         收件人，收信人  d00r&Mc  
Administration of State-owned Assets  (the～)     国有资产管理局 7':|f"  
administrative laws and regulations                 行政法规 b_B4  
adverse impact                                 不利影响，负面影响 qRr;&M &t_  
adverse opinion                                反对意见 yVW)DQ4?  
advisory group                                  咨询组，顾问组 2Bx\nLf/ K  
agency fee                                        代理费，代理费用 @E}4LTB  
aggregate                                          总计，合计为…… <fP|<>s$@1  
alternation of document and record                 变造文件和记录 :5dq<>~  
alternative audit procedures                      替代审计程序，备选审计程序 myPo&"_ x  
amend                                              修改，修订 a+Z/=YUR  
amortisation                                      摊销 RW3&]l=  
analytical capacity                             分析能力 p}h)WjC  
analytical procedures                               分析性程序 ~;MRQE  
annual financial statements                        年度会计报表，年度财务报表 f>Ge Em~  
appendix                                          附录，附表 bkV_ ^8  
applicable                                         适用的 FvRog<3X  
applicable laws and regulations                 适用的法规 DlaA-i]l  
application systems                                  应用系统 # TvY*D,  
apply consistently                              一贯地执行，一贯地实施 V ]Z{0  
appropriate                                       适当的，合适的； 1%>/%eyn5  
征用，挪用 .}^m8
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appropriate authorization                          适当的授权 d5h:py5  
appropriateness of audit evidence                    审计证据的适当性 u-8,9  
approval                                    批准，核准 \h:$q E7  
assertion                                    (会计报表上的)认定；确认 C}7Sh6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gx3arVa  
asset                                                 资产，财产 59GS:  
asset restructuring                             资产重组 O}2;>eH  
assignment of duties                                 职责的划分 _/hWz
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assistant                                     助理，助理人员 "I u3&mc  
associated company                                 联属公司，联营公司 1X]?-+',.  
association                                        联合，结合；协会，社团  \\6/"  
assumption                                       假设，假定 gd2cwnP  
at a given date                                         在某一特定时日 |'.\}xt7  
attestation                                         鉴证，公证 oH$4K8j  
attestation service                             鉴证服务 2WqjNqx)6  
audit adjustment                                审计调整 kid@*.I  
audit areas                                        审计领域 g%Eb{~v  
audit conclusion                                审计结论 WSUU_^.  
audit effectiveness                             审计效果 :GK]"sNC  
audit efficiency                                  审计效率 ?3[as<GZ8  
audit engagement letter                      审计业务约定书 67^?v)|  
audit evidence                                          审计证据 "OkJPu2!W  
audit fee                                    审计费 W
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audit files                                          审计档案 %A%^;3@  
audit findings                                     审计中发现的事项 &iez{[O  
audit implementation stage                        审计实施阶段 ~8Z)e7j  
audit mark                                        审计标识 xzh`q  
audit materiality                                 审计重要性 YB*I'm3q  
audit method                                     审计方法 ve<D[jQsk  
audit objective                                         审计目标，审计目的 }Dp/K4  
audit of financial statements                      会计报表审计，财务报表审计 V_^p?Fi#  
audit opinion                                     审计意见 %d3qMnYu  
audit period                                      被审计期间，被审计年度 OF-$*  
audit plan                                          审计计划 ?`8jn$W^  
audit planning                                    编制审计计划，制定审计计划，审计计划 HW"@~-\  
audit planning stage                                  审计计划阶段 d[=~-[  
audit procedure                                审计程序 l]C#bL>i  
audit programme                               审计程序表，具体审计计划 2M@,g8O+B=  
audit report                                       审计报告 )H8Rfn?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k^K>*mcJ  
audit report with a qualified opinion                 有保留意见的审计报告 XcLjUz?  
audit report with an adverse opinion                否定意见的审计报告 $bOi P  
audit report with dual dates                      双重日期审计报告 j`7q
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audit reporting stage                                 审计报告阶段 @Jr:+|v3B  
audit responsibility                                   审计责任 /fv;`?~d*  
audit results                                      审计结果 Cl&YN}t5  
audit risk                                          审计风险 [_PZdIN  
audit sampling                                          审计抽样 )B)ecJJ_  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 P:KS*lOp  
audit summary                                         审计总结，审计小结 ip8%9fG\>  
audit team                                         审计小组 9X/]O<i,Es  
audit test                                    审计测试 PUcxlD/a}  
audit trail                                          审计轨迹 9?]69O  
audit work                                        审计工作 ~xCv_u^=  
audit working paper                                 审计工作底稿 <x-7MU&  
audited financial statement                        审计会计报表，已审计财务报表 >\[/e{Q"  
Auditing Guidelines (the～)                      审计规范指南 17la/7l<  
auditing standards                             审计准则 jzvrJ14  
audit-oriented working paper                          (审计)业务类工作底稿 OGcq]u
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authorisation                                     授权 P8[rp  
authorisation of transaction                       交易的授权 8n??/VDRl  
availability                                         可获得性 >zA*W<g  
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balance                                      余额；差额；平衡 TsVU
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balance sheet                                    资产负债表 u'`eCrKT*  
bank                                                 银行 s k_TKN`+  
bank account                                    银行账户，银行户头 q
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bank statement                                 银行对账单 vj%3v4  
barter transaction                              易货交易，以物换物交易 ANWfRt iU#  
basis of audit                                    审计依据 g|T WoRx:  
basis of preparation                                (会计报表的)编制基础 H Q:Y:  
book of account                               账目，账簿 D||)H  
borrowing                                         借款，贷款，借债 ^m Ua5w  
branch                                              分支，分支机构，分店 z=/&tRe W  
brought forward                                (账户余额等的)承上年，承上期，承上页 hg7^#f95u  
budget                                              预算 Ahkq  
building                                      建筑物；大楼 ghGpi U$  
business conditions                                  业务情况，经营情况 3FY87R   
business licence                               (企业等的)营业执照 QZ& 4W  
business relation                                业务关系  gx9=L&=d  
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