[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 .^hk^r  
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审计词汇英汉对照 1[4 2f#  
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ability to continue as a going concern               持续经营能力 QY7Thnp1  
acceptability                                     可接受性，可接受程度 QtSJ9;eP  
acceptable level of detection risk                     检查风险的可接受水平 N$I@]PL  
acceptance of engagement                       接受委托 JnodDH ?  
accepting the engagement for the first time              首次接受委托 /l6r4aO2=  
access to asset                                         对资产的接触 Thc"QIk&4  
according to                                     根据，依据，依照 mu$0x)  
account balance                                账户余额 3{/[gX9  
account for                                       对……进行会计处理，核算；解释 fg?4/]*T6  
accounting                                        会计，会计学 XSBh+)0Ww  
accounting advisory serve                        会计咨询服务 Yt3+o<  
accounting firm                                 会计师事务所 :@oy5zib  
accounting information                      会计信息，会计资料 U l{{g$  
accounting period                             会计期间 .).}ffhOL  
accounting policies                                   会计政策 7iijATc  
accounting professional bodies                 会计职业组织，会计职业团体 3q}fDM(@J  
accounting records                                   会计记录 W`k||U9  
accounting responsibility                           会计责任 q{RH/. l  
accounting service                             会计服务 Hzdyf Z!jR  
accounting standards                                会计准则 rfH'&k  
Accounting Standards for Business Enterprises       企业会计准则 (^lw<$N  
accounting system                             会计系统 +!6dsnr8  
accounting treatment                                会计处理 /$-Tg) o5i  
accuracy                                    准确性，精确性 'h*^;3@*  
additional audit procedures                      追加审计程序 ~tM+!  
addressee                                         收件人，收信人 qZ
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Administration of State-owned Assets  (the～)     国有资产管理局 kZU v/]Y.  
administrative laws and regulations                 行政法规 }K3!ujvR  
adverse impact                                 不利影响，负面影响 4z*An}ol]  
adverse opinion                                反对意见 QA"mWw-Ds  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 ]>_Ie?L)<  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 aMq|xHZ  
alternative audit procedures                      替代审计程序，备选审计程序 "54 t7  
amend                                              修改，修订 _*1{fvv0{  
amortisation                                      摊销 )}|b6{{<  
analytical capacity                             分析能力 r@) _>(  
analytical procedures                               分析性程序 [$iKx6\  
annual financial statements                        年度会计报表，年度财务报表 _&U.DMt2 C  
appendix                                          附录，附表 V'Z Z4og  
applicable                                         适用的 _VM()n;  
applicable laws and regulations                 适用的法规 CtO;_;eD'  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 [+8in\T i  
appropriate                                       适当的，合适的； r0'6\MS13  
征用，挪用 !ma%Zk  
appropriate authorization                          适当的授权 ;D>*Pzj  
appropriateness of audit evidence                    审计证据的适当性 gq|]t<'  
approval                                    批准，核准 j
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assertion                                    (会计报表上的)认定；确认 l2|[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WJ[ybzVj  
asset                                                 资产，财产 9esMr0*=  
asset restructuring                             资产重组 +[_mSt  
assignment of duties                                 职责的划分 Bkaupvv9S  
assistant                                     助理，助理人员 WETnrA"N  
associated company                                 联属公司，联营公司 EG;y@\]  
association                                        联合，结合；协会，社团 RASPOc/]   
assumption                                       假设，假定 ]ML(=7z"  
at a given date                                         在某一特定时日 f8JWg9m  
attestation                                         鉴证，公证 8G<{L0J%!  
attestation service                             鉴证服务 H5J1j*P<d  
audit adjustment                                审计调整 At$[&%}  
audit areas                                        审计领域 kS)azV  
audit conclusion                                审计结论 KP*c b6vA  
audit effectiveness                             审计效果 8}_M1w6v  
audit efficiency                                  审计效率 z-g"`w:Lj  
audit engagement letter                      审计业务约定书 }\Ri:&?  
audit evidence                                          审计证据 &4}Uaxt)  
audit fee                                    审计费 5S/YVRXq  
audit files                                          审计档案 u+_6V  
audit findings                                     审计中发现的事项 * %p`Jk-U  
audit implementation stage                        审计实施阶段 u,&[I^WK`C  
audit mark                                        审计标识 *k^'xL  
audit materiality                                 审计重要性 _GF{Duxh  
audit method                                     审计方法 i+XHXpk  
audit objective                                         审计目标，审计目的 tOT(!yz  
audit of financial statements                      会计报表审计，财务报表审计 2^f6@;=M  
audit opinion                                     审计意见 d")TH3pG  
audit period                                      被审计期间，被审计年度 *MD\YFXR  
audit plan                                          审计计划 ,B8u?{O  
audit planning                                    编制审计计划，制定审计计划，审计计划 EZ+L'  
audit planning stage                                  审计计划阶段 "x~su?KiA  
audit procedure                                审计程序 U_.9H _G  
audit programme                               审计程序表，具体审计计划 FA7q pc  
audit report                                       审计报告 6(=>!+xpRr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5'%nLW7;O  
audit report with a qualified opinion                 有保留意见的审计报告 :SJxG&Pm=~  
audit report with an adverse opinion                否定意见的审计报告 1n-+IR"  
audit report with dual dates                      双重日期审计报告 H$44,8,m  
audit reporting stage                                 审计报告阶段 W^8MsdM  
audit responsibility                                   审计责任 Uz$.sa  
audit results                                      审计结果 )0UXTyw^  
audit risk                                          审计风险 nA4PY]  
audit sampling                                          审计抽样 {,Z-GJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 (J I[y"2  
audit strategies                                  审计策略 <l!{j?Kx  
audit summary                                         审计总结，审计小结 3z~d
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audit team                                         审计小组 sn-P&"q  
audit test                                    审计测试 'J1
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audit trail                                          审计轨迹 OGWZq(c"6  
audit work                                        审计工作 J<h!H  
audit working paper                                 审计工作底稿 }_|qDMk+  
audited financial statement                        审计会计报表，已审计财务报表 SDHJX8Hq  
Auditing Guidelines (the～)                      审计规范指南 Bp9_\4  
auditing standards                             审计准则 O;8
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audit-oriented working paper                          (审计)业务类工作底稿 ,.,spoV  
authorisation                                     授权 ]X\p\n'@j  
authorisation of transaction                       交易的授权 { \p&?  
availability                                         可获得性 1G`zwfmh~  
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balance                                      余额；差额；平衡 PHU$<>  
balance sheet                                    资产负债表 2Y1y;hCK  
bank                                                 银行 ~pWV[oUD  
bank account                                    银行账户，银行户头 L{F[>^1Sb  
bank statement                                 银行对账单 pz0Q@n/X  
barter transaction                              易货交易，以物换物交易 P+<4w  
basis of audit                                    审计依据 }O+`X) 9  
basis of preparation                                (会计报表的)编制基础 c\DMeYrg  
book of account                               账目，账簿 @wPyXl  
borrowing                                         借款，贷款，借债 F9Co m}  
branch                                              分支，分支机构，分店 H63?Erh>a  
brought forward                                (账户余额等的)承上年，承上期，承上页 kkU#0p?7  
budget                                              预算 5KgAY;|  
building                                      建筑物；大楼 6.6;oa4j  
business conditions                                  业务情况，经营情况 w0&|8y  
business licence                               (企业等的)营业执照 K*9~g('  
business relation                                业务关系 %}[/lIxaE  
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