[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 hn.fX:}  
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审计词汇英汉对照 p(>'4#|qy  
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ability to continue as a going concern               持续经营能力 hSH-Ck@Qy  
acceptability                                     可接受性，可接受程度 'r CR8>k  
acceptable level of detection risk                     检查风险的可接受水平 Sm5"Q  
acceptance of engagement                       接受委托 Q1yTDJ(2  
accepting the engagement for the first time              首次接受委托 k,& QcYw  
access to asset                                         对资产的接触 Af~AE2b3"  
according to                                     根据，依据，依照 ,sK-gw  
account balance                                账户余额 m|[Hhw=f  
account for                                       对……进行会计处理，核算；解释 |Gi/=[Tp  
accounting                                        会计，会计学 qE[}Cf]X
 
accounting advisory serve                        会计咨询服务 P/5r(l
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accounting firm                                 会计师事务所 #'P&L>6 ;  
accounting information                      会计信息，会计资料 x1h!_^(QfF  
accounting period                             会计期间 5KzU&!Zh9  
accounting policies                                   会计政策 WYL.J5O  
accounting professional bodies                 会计职业组织，会计职业团体 I%Z&i-33y  
accounting records                                   会计记录 V96BtVsB  
accounting responsibility                           会计责任 S"l&=J2dc  
accounting service                             会计服务 lki(_@3  
accounting standards                                会计准则 " B1' K8  
Accounting Standards for Business Enterprises       企业会计准则  "(xu  
accounting system                             会计系统 78wcMQNX9  
accounting treatment                                会计处理 {Bx\Z0+'&  
accuracy                                    准确性，精确性 2S3F]fG0  
additional audit procedures                      追加审计程序 *KAuyJr  
addressee                                         收件人，收信人 t{9Ph]e  
Administration of State-owned Assets  (the～)     国有资产管理局 QHK$  
administrative laws and regulations                 行政法规 !=pemLvH  
adverse impact                                 不利影响，负面影响 6822 xk  
adverse opinion                                反对意见 6._):[_2  
advisory group                                  咨询组，顾问组 Bb)J8,LQ  
agency fee                                        代理费，代理费用 _4+1c5Q!  
aggregate                                          总计，合计为…… BKk*<WMD  
alternation of document and record                 变造文件和记录 9z#IdY$a  
alternative audit procedures                      替代审计程序，备选审计程序 :([,vO:  
amend                                              修改，修订 "q8wEu,z[  
amortisation                                      摊销 cQjJ9o7  
analytical capacity                             分析能力  `S|gfJ  
analytical procedures                               分析性程序 #,sJd^uI  
annual financial statements                        年度会计报表，年度财务报表 P+xZaf H  
appendix                                          附录，附表 %{Gqhb=u\  
applicable                                         适用的 ^*W3{eyi(L  
applicable laws and regulations                 适用的法规 yd k  
application systems                                  应用系统 (@ Bw@9  
apply consistently                              一贯地执行，一贯地实施 UOyP6ej  
appropriate                                       适当的，合适的； 7^1ikmYY
 
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appropriate authorization                          适当的授权 =S,^"D\Z:  
appropriateness of audit evidence                    审计证据的适当性 -Ac^#/[0  
approval                                    批准，核准 .|K5b]na  
assertion                                    (会计报表上的)认定；确认 1D$k:|pP~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1{*x+GC^/  
asset                                                 资产，财产 h W-[omr0  
asset restructuring                             资产重组 F#hM S<  
assignment of duties                                 职责的划分 wBf bpoE7  
assistant                                     助理，助理人员 -v:Y\=[\  
associated company                                 联属公司，联营公司 z9gZ/d   
association                                        联合，结合；协会，社团 5g=" #  
assumption                                       假设，假定 #Xc~3rg9  
at a given date                                         在某一特定时日 "H({kmR  
attestation                                         鉴证，公证 C9fJLCufC  
attestation service                             鉴证服务 nv={. H  
audit adjustment                                审计调整 *oF{ R^  
audit areas                                        审计领域 8/=2N  
audit conclusion                                审计结论 |D\ ukml  
audit effectiveness                             审计效果 g$+3IVq&  
audit efficiency                                  审计效率 :sf;Fq  
audit engagement letter                      审计业务约定书 {*: C$"L  
audit evidence                                          审计证据 giPyo"SD  
audit fee                                    审计费 f"[C3o2P  
audit files                                          审计档案 /<n_X:[)  
audit findings                                     审计中发现的事项 $h2h&6mH  
audit implementation stage                        审计实施阶段 9O|m#&wa]  
audit mark                                        审计标识 ^Tl|v'   
audit materiality                                 审计重要性 @+xQj.jNC  
audit method                                     审计方法 GK)hK-  
audit objective                                         审计目标，审计目的 G#csN&|,  
audit of financial statements                      会计报表审计，财务报表审计 =lzjMRX(?  
audit opinion                                     审计意见 %rf<YZ.\  
audit period                                      被审计期间，被审计年度 7 `|-
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audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 CzwnmSv{.  
audit planning stage                                  审计计划阶段 $+Xohtt  
audit procedure                                审计程序 v +7<}  
audit programme                               审计程序表，具体审计计划 ~;MRQE  
audit report                                       审计报告 T3bBc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,i'>+Ix<  
audit report with a qualified opinion                 有保留意见的审计报告 /m%;wH|6%  
audit report with an adverse opinion                否定意见的审计报告 z 6p.{M  
audit report with dual dates                      双重日期审计报告 s01n[jQ  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 um[.r, ++  
audit results                                      审计结果 m~2PpO  
audit risk                                          审计风险 EayZ*e]  
audit sampling                                          审计抽样 }4$UlTA'  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZM\Z2L]n  
audit strategies                                  审计策略 Wu:evaZ:i  
audit summary                                         审计总结，审计小结 5Ba eHzI  
audit team                                         审计小组 t1D6#JP(a  
audit test                                    审计测试 Nl0*"}`I_  
audit trail                                          审计轨迹 6<gh:vj  
audit work                                        审计工作 BeBa4s  
audit working paper                                 审计工作底稿 T$SGf.-  
audited financial statement                        审计会计报表，已审计财务报表 U1I2+;"#A  
Auditing Guidelines (the～)                      审计规范指南 g$uj<"^  
auditing standards                             审计准则 -_B*~M/vV`  
audit-oriented working paper                          (审计)业务类工作底稿 h/5.>[VwDh  
authorisation                                     授权 >]FRHJo_  
authorisation of transaction                       交易的授权 2|m461  
availability                                         可获得性 L,BuzU[1S  
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balance                                      余额；差额；平衡 4v Ug:'DM  
balance sheet                                    资产负债表 {ymD.vf=9+  
bank                                                 银行 a:C
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bank account                                    银行账户，银行户头 y%f'7YZ4  
bank statement                                 银行对账单 usU5q>1  
barter transaction                              易货交易，以物换物交易 A3MVNz$wo"  
basis of audit                                    审计依据 jruwdm^  
basis of preparation                                (会计报表的)编制基础 ca5Ir<mL  
book of account                               账目，账簿 dxsPX=\:  
borrowing                                         借款，贷款，借债 Dz8)u:vRS  
branch                                              分支，分支机构，分店 EP,lT.u3  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 \s<L2uRj  
building                                      建筑物；大楼 F8KSB"!NR  
business conditions                                  业务情况，经营情况 5*C#~gd&F  
business licence                               (企业等的)营业执照 8a)lrIg  
business relation                                业务关系 bs/Vn'CE  
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