[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 ><^A4s  
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审计词汇英汉对照 [Zgy,j\\  
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ability to continue as a going concern               持续经营能力 8fZ\})t  
acceptability                                     可接受性，可接受程度 Ml0d^l}'  
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 Mt-y{*6!k  
accepting the engagement for the first time              首次接受委托 &/Tx@j^.C  
access to asset                                         对资产的接触 Q/0;r{@Tq}  
according to                                     根据，依据，依照 A}[Lk#|n  
account balance                                账户余额 Fda<cS]  
account for                                       对……进行会计处理，核算；解释 M.H4ud  
accounting                                        会计，会计学 -+?0|>Nh  
accounting advisory serve                        会计咨询服务 42Ql^ka  
accounting firm                                 会计师事务所 S.M<
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accounting information                      会计信息，会计资料 M!mTNIj8~  
accounting period                             会计期间 A\k-OP]  
accounting policies                                   会计政策 $"x(:  
accounting professional bodies                 会计职业组织，会计职业团体 >8jDW "Ua  
accounting records                                   会计记录 ~hP[[?  
accounting responsibility                           会计责任 *)u
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accounting service                             会计服务 hq\KSFP  
accounting standards                                会计准则 'Y>!xm  
Accounting Standards for Business Enterprises       企业会计准则 .hZ =8y9  
accounting system                             会计系统 a?Q~C<k  
accounting treatment                                会计处理 tHhY1[A8m  
accuracy                                    准确性，精确性 Z&J417buk  
additional audit procedures                      追加审计程序 &[JI L=m5  
addressee                                         收件人，收信人 ?MO'WB9+JR  
Administration of State-owned Assets  (the～)     国有资产管理局 I>G)wRpfR'  
administrative laws and regulations                 行政法规 xI_WkoI  
adverse impact                                 不利影响，负面影响 c CWOGd  
adverse opinion                                反对意见 s9O] tk  
advisory group                                  咨询组，顾问组 ]:]2f9y  
agency fee                                        代理费，代理费用  Zp]Bs  
aggregate                                          总计，合计为…… vad " N  
alternation of document and record                 变造文件和记录 r_ r+&4n  
alternative audit procedures                      替代审计程序，备选审计程序 u%v^(9z  
amend                                              修改，修订
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amortisation                                      摊销 qY#*zx  
analytical capacity                             分析能力 ^<sX^V+{  
analytical procedures                               分析性程序 nE::9Yh8z  
annual financial statements                        年度会计报表，年度财务报表 h-!(O^M  
appendix                                          附录，附表
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applicable                                         适用的 ^k u~m5v  
applicable laws and regulations                 适用的法规 
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application systems                                  应用系统 "P0o)g+{  
apply consistently                              一贯地执行，一贯地实施 G|Q}.v  
appropriate                                       适当的，合适的； `qs'={YtU  
征用，挪用 :UFf6T?  
appropriate authorization                          适当的授权 PS \QbA  
appropriateness of audit evidence                    审计证据的适当性 7+=j]+O  
approval                                    批准，核准 T /[)U  
assertion                                    (会计报表上的)认定；确认 {jlm]<:&Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T| 9Yo=UK%  
asset                                                 资产，财产 y]cx}9~  
asset restructuring                             资产重组 REFisH-  
assignment of duties                                 职责的划分 1Kwl_jf  
assistant                                     助理，助理人员 <J`_Qc8C  
associated company                                 联属公司，联营公司 ?Vt$  
association                                        联合，结合；协会，社团 mb\vHu*53  
assumption                                       假设，假定 I|iI ,l/9  
at a given date                                         在某一特定时日 $Q]`+:g*}  
attestation                                         鉴证，公证 *7!}[ v_  
attestation service                             鉴证服务 7 yF#G9,  
audit adjustment                                审计调整 US> m1KsX  
audit areas                                        审计领域 <|.S~HLTQ  
audit conclusion                                审计结论 AO^F6Y/  
audit effectiveness                             审计效果 MQ,$'Y5~H  
audit efficiency                                  审计效率 ?6uh^Qal  
audit engagement letter                      审计业务约定书 QZ9)uI  
audit evidence                                          审计证据 mHw1n=B  
audit fee                                    审计费 .@=d I  
audit files                                          审计档案 U0)(k}Q)  
audit findings                                     审计中发现的事项 |fRajuA;  
audit implementation stage                        审计实施阶段 d@#=cvW  
audit mark                                        审计标识 n7{1m$/  
audit materiality                                 审计重要性 QKHmOVh]  
audit method                                     审计方法 N}Q,  
audit objective                                         审计目标，审计目的 -4GSGR'L&y  
audit of financial statements                      会计报表审计，财务报表审计 (S9"(\A  
audit opinion                                     审计意见 3OM\R%M  
audit period                                      被审计期间，被审计年度 K8e>sU.  
audit plan                                          审计计划 I<[(hPQ
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audit planning                                    编制审计计划，制定审计计划，审计计划 r>osa3N'  
audit planning stage                                  审计计划阶段 vLpE|QZs  
audit procedure                                审计程序 Az0Yt31=  
audit programme                               审计程序表，具体审计计划 _KD(V2W  
audit report                                       审计报告 S93NsrBbY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5HOhk"  
audit report with a qualified opinion                 有保留意见的审计报告 Z.YsxbH3  
audit report with an adverse opinion                否定意见的审计报告 JziMjR  
audit report with dual dates                      双重日期审计报告 O\G%rp L$w  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 ]YOQIzkL4}  
audit results                                      审计结果 >@EQarD  
audit risk                                          审计风险 wBeOMA  
audit sampling                                          审计抽样 Xwx;m/  
audit sampling techniques                         审计抽样方法，审计抽样技术 Zz/w>kAG*{  
audit strategies                                  审计策略 %\5y6  
audit summary                                         审计总结，审计小结 XtQ3$0{*%  
audit team                                         审计小组 e@F&/c  
audit test                                    审计测试 hpAIIgn  
audit trail                                          审计轨迹 $dwv1@M2  
audit work                                        审计工作 urtcSq&H'  
audit working paper                                 审计工作底稿 S6]D;c8GE  
audited financial statement                        审计会计报表，已审计财务报表 IP{Cj
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Auditing Guidelines (the～)                      审计规范指南 Ww8C![ ,  
auditing standards                             审计准则 li;P,kg$  
audit-oriented working paper                          (审计)业务类工作底稿 #*Mk@XrV  
authorisation                                     授权 QjZ}*p  
authorisation of transaction                       交易的授权 SkPv.H0Id  
availability                                         可获得性 ?(g
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balance                                      余额；差额；平衡 CQv [Od  
balance sheet                                    资产负债表 ybYSz@7  
bank                                                 银行 v,>q]! |a  
bank account                                    银行账户，银行户头 Odbjl[>k  
bank statement                                 银行对账单 VN
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barter transaction                              易货交易，以物换物交易 c/g(=F__[  
basis of audit                                    审计依据 `5!7Il  
basis of preparation                                (会计报表的)编制基础 u2Rmp4]  
book of account                               账目，账簿 mZq*o<kTA  
borrowing                                         借款，贷款，借债 6^ /C+zuX  
branch                                              分支，分支机构，分店 x/9`2X`~  
brought forward                                (账户余额等的)承上年，承上期，承上页 
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budget                                              预算 ~t#'X8.)  
building                                      建筑物；大楼 G~m(
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business conditions                                  业务情况，经营情况 dC.uK^FuJ  
business licence                               (企业等的)营业执照 kWoy%?|RRa  
business relation                                业务关系 Gjv'$O2_  
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