[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 bSeL"   
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审计词汇英汉对照 @4  
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ability to continue as a going concern               持续经营能力 vt(}ga  
acceptability                                     可接受性，可接受程度 >m;|I/2@  
acceptable level of detection risk                     检查风险的可接受水平 =`7)X\i@z  
acceptance of engagement                       接受委托 >FEQtD~F  
accepting the engagement for the first time              首次接受委托 !,-qn)b  
access to asset                                         对资产的接触 )n3biQL_  
according to                                     根据，依据，依照 fDm}J  
account balance                                账户余额 B 3,ig9  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 e) /u>I  
accounting advisory serve                        会计咨询服务 %8`1Li6g  
accounting firm                                 会计师事务所 #Ko+_Hm?4  
accounting information                      会计信息，会计资料 ytBxe]  
accounting period                             会计期间 !~$YD*"S  
accounting policies                                   会计政策 fi-&[llg  
accounting professional bodies                 会计职业组织，会计职业团体 d= T9mj.@  
accounting records                                   会计记录 )lngef /D_  
accounting responsibility                           会计责任 w3]0 !)t1  
accounting service                             会计服务 DT7-v4Zd  
accounting standards                                会计准则 :BZx)HxQ  
Accounting Standards for Business Enterprises       企业会计准则 ~M9n<kmE  
accounting system                             会计系统 Spr:K,  
accounting treatment                                会计处理 iw]BQjK  
accuracy                                    准确性，精确性 Y$`hudJ&  
additional audit procedures                      追加审计程序 nD?M;XN  
addressee                                         收件人，收信人 BoiIr[ (  
Administration of State-owned Assets  (the～)     国有资产管理局 ZZ.0'   
administrative laws and regulations                 行政法规 c 402pj  
adverse impact                                 不利影响，负面影响  n-| i  
adverse opinion                                反对意见 2"{]A;@  
advisory group                                  咨询组，顾问组 DGuUI}|)  
agency fee                                        代理费，代理费用 Iz$W3#hi  
aggregate                                          总计，合计为…… TXvt0&-  
alternation of document and record                 变造文件和记录 !+26a*P  
alternative audit procedures                      替代审计程序，备选审计程序 $P}]|/Yb  
amend                                              修改，修订 lt(-,md  
amortisation                                      摊销 J/&*OC  
analytical capacity                             分析能力 ]2sZu7  
analytical procedures                               分析性程序 Qj~W-^/ -  
annual financial statements                        年度会计报表，年度财务报表 z&yb_A:>  
appendix                                          附录，附表 p$!+2=)gY  
applicable                                         适用的 I9j+x])  
applicable laws and regulations                 适用的法规 6Bq2?;5  
application systems                                  应用系统 #/sE{jm  
apply consistently                              一贯地执行，一贯地实施 /dvnQW4}8  
appropriate                                       适当的，合适的； G|Yp<W%o  
征用，挪用 Vi-!E  
appropriate authorization                          适当的授权 uc(yos  
appropriateness of audit evidence                    审计证据的适当性 y8WXp_\  
approval                                    批准，核准 .gsu_
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assertion                                    (会计报表上的)认定；确认 L!Zxc~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uB&I56  
asset                                                 资产，财产 'N,NG$G2  
asset restructuring                             资产重组 f+88R=-u6S  
assignment of duties                                 职责的划分 LVcy.kU@]  
assistant                                     助理，助理人员 - N
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associated company                                 联属公司，联营公司 w#bbm'j7r  
association                                        联合，结合；协会，社团 wTuRo J  
assumption                                       假设，假定 q}24U3ow
 
at a given date                                         在某一特定时日 w0%ex#lkm  
attestation                                         鉴证，公证 \U =>  
attestation service                             鉴证服务 8P y_Y>  
audit adjustment                                审计调整 `YU:kj<6  
audit areas                                        审计领域 )^2jsy -/  
audit conclusion                                审计结论 f%%En5e+  
audit effectiveness                             审计效果 SE-, 1p  
audit efficiency                                  审计效率 NTX+7<  
audit engagement letter                      审计业务约定书  ~9jP++&  
audit evidence                                          审计证据 O NzdCgY  
audit fee                                    审计费 *wZV*)}  
audit files                                          审计档案 u2m{Y
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audit findings                                     审计中发现的事项 2 ]6u Be  
audit implementation stage                        审计实施阶段 *E q7r>[  
audit mark                                        审计标识 ;? QAPTz  
audit materiality                                 审计重要性 <y
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audit method                                     审计方法 b0Cao SWo  
audit objective                                         审计目标，审计目的 .8xacVyK2  
audit of financial statements                      会计报表审计，财务报表审计  vh.tk^&  
audit opinion                                     审计意见 ?BZ`mrH^  
audit period                                      被审计期间，被审计年度 FrM~6A_  
audit plan                                          审计计划 c] 9CN  
audit planning                                    编制审计计划，制定审计计划，审计计划 H4",r5qw:  
audit planning stage                                  审计计划阶段 >l*9DaZ  
audit procedure                                审计程序 [*E.G~IS`  
audit programme                               审计程序表，具体审计计划 fe`G^hV  
audit report                                       审计报告 bH]!~[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BJ2W}R  
audit report with a qualified opinion                 有保留意见的审计报告 weadY,-H8  
audit report with an adverse opinion                否定意见的审计报告 otVdx&%]  
audit report with dual dates                      双重日期审计报告 [4yQbqe;  
audit reporting stage                                 审计报告阶段 &=O1Qg=K  
audit responsibility                                   审计责任 _( /lBf{|  
audit results                                      审计结果 "r3s'\  
audit risk                                          审计风险 ON!G{=7  
audit sampling                                          审计抽样 jJ C((1|  
audit sampling techniques                         审计抽样方法，审计抽样技术 xJ5!`#=  
audit strategies                                  审计策略 j@\/]oL^We  
audit summary                                         审计总结，审计小结 vyy\^nL  
audit team                                         审计小组 {/!"}{G1e  
audit test                                    审计测试 \`5u@Nzx  
audit trail                                          审计轨迹 ``CADiM:S  
audit work                                        审计工作 >5W"a?(  
audit working paper                                 审计工作底稿 N2Hb19/k  
audited financial statement                        审计会计报表，已审计财务报表 RIx6& 7$  
Auditing Guidelines (the～)                      审计规范指南 2{: J1'pC  
auditing standards                             审计准则 k}qiIMdI  
audit-oriented working paper                          (审计)业务类工作底稿 =xP{f<`
 
authorisation                                     授权 z hL,BTH  
authorisation of transaction                       交易的授权 u6d~d\  
availability                                         可获得性 YIqfGXu8  
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balance                                      余额；差额；平衡 ?LM' 5  
balance sheet                                    资产负债表 JPKZU<:+V  
bank                                                 银行 $oH,:x?}  
bank account                                    银行账户，银行户头 xK'IsMo[  
bank statement                                 银行对账单 !qv;F?2 <g  
barter transaction                              易货交易，以物换物交易 )S?}huX  
basis of audit                                    审计依据 g+*[CKO{  
basis of preparation                                (会计报表的)编制基础 6[7k}9`alz  
book of account                               账目，账簿 d69VgLg  
borrowing                                         借款，贷款，借债 X.|0E87  
branch                                              分支，分支机构，分店 brot&S2P><  
brought forward                                (账户余额等的)承上年，承上期，承上页 l))IO`s=_  
budget                                              预算 [)u{-  
building                                      建筑物；大楼 h]9^bX__Z  
business conditions                                  业务情况，经营情况 Z_+No :F7I  
business licence                               (企业等的)营业执照 c>.Xc[H  
business relation                                业务关系 4N: ;Mo&B  
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