[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 Cbu/7z   
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审计词汇英汉对照 HT&CbEa4'  
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ability to continue as a going concern               持续经营能力 xxjg)rVuy  
acceptability                                     可接受性，可接受程度 n%'M?o]DF  
acceptable level of detection risk                     检查风险的可接受水平 0K/Pth"*  
acceptance of engagement                       接受委托 fkf69,+"]  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 9U[Gh97Sf  
according to                                     根据，依据，依照 rR`'l=,t  
account balance                                账户余额 8B#;ffkmN  
account for                                       对……进行会计处理，核算；解释 3ARvSz@5  
accounting                                        会计，会计学 qLrvKoEX2  
accounting advisory serve                        会计咨询服务 %Aaf86pkp  
accounting firm                                 会计师事务所 =k.:XblEe[  
accounting information                      会计信息，会计资料 >[t0a"  
accounting period                             会计期间 tGt/=~n9  
accounting policies                                   会计政策 EmrUzaGD  
accounting professional bodies                 会计职业组织，会计职业团体 aAM!;3j]B`  
accounting records                                   会计记录 fP3e{dVf  
accounting responsibility                           会计责任 .OhpItn  
accounting service                             会计服务 ,n\"zYf]^  
accounting standards                                会计准则 Q{%2Npvq  
Accounting Standards for Business Enterprises       企业会计准则 'Cv,:Q  
accounting system                             会计系统 fM,!9}<  
accounting treatment                                会计处理 oh*Hzb  
accuracy                                    准确性，精确性 m(0sG(A~  
additional audit procedures                      追加审计程序 6oTWW@  
addressee                                         收件人，收信人 rJLn=|uR  
Administration of State-owned Assets  (the～)     国有资产管理局 xPBSJhla  
administrative laws and regulations                 行政法规 ;+v5li  
adverse impact                                 不利影响，负面影响 (Hk4~v6pqC  
adverse opinion                                反对意见 bVfFhfh*  
advisory group                                  咨询组，顾问组 M)v\7a  
agency fee                                        代理费，代理费用 L1J \C  
aggregate                                          总计，合计为…… 5cc;8i  
alternation of document and record                 变造文件和记录 :`u?pc27Sm  
alternative audit procedures                      替代审计程序，备选审计程序 V
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amend                                              修改，修订 wyzx9`5~d  
amortisation                                      摊销 'ec G:B`S  
analytical capacity                             分析能力 _#[~?g`  
analytical procedures                               分析性程序 5x$/.U  
annual financial statements                        年度会计报表，年度财务报表 9Z?P/ o  
appendix                                          附录，附表 0e./yPTT  
applicable                                         适用的 i4<&zj})  
applicable laws and regulations                 适用的法规 "53'FRj_\  
application systems                                  应用系统 'iQ
  
apply consistently                              一贯地执行，一贯地实施 1XfH,6\8i  
appropriate                                       适当的，合适的； 4%!
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征用，挪用 _N`'R.va  
appropriate authorization                          适当的授权 :LE 0_ .  
appropriateness of audit evidence                    审计证据的适当性 F; upb 5  
approval                                    批准，核准 Za,MzKd=  
assertion                                    (会计报表上的)认定；确认 XKp$v']u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2Y~UeJ_\Lq  
asset                                                 资产，财产 |W't-}yf  
asset restructuring                             资产重组 >L5fc".  
assignment of duties                                 职责的划分 mM`zA%=  
assistant                                     助理，助理人员 $H0diwl9R  
associated company                                 联属公司，联营公司 IE;Fu67wi  
association                                        联合，结合；协会，社团 4Vv~  
assumption                                       假设，假定 By3y.}'Ub9  
at a given date                                         在某一特定时日 ^3>Qf
  
attestation                                         鉴证，公证 T6/d[SH>  
attestation service                             鉴证服务 VSm[80iR0  
audit adjustment                                审计调整 !v/j*'L<M}  
audit areas                                        审计领域 '(ZJsw  
audit conclusion                                审计结论 v %?y5w  
audit effectiveness                             审计效果 D8S?xK7[  
audit efficiency                                  审计效率 x"N{5  
audit engagement letter                      审计业务约定书 \o|5/N  
audit evidence                                          审计证据 r'TxYM-R  
audit fee                                    审计费 (~59}lu~  
audit files                                          审计档案 [G.4S5FX.]  
audit findings                                     审计中发现的事项 `/|S.a#g  
audit implementation stage                        审计实施阶段 |Ao sZeO_  
audit mark                                        审计标识 4Sj;38F .1  
audit materiality                                 审计重要性 O"'.n5>:`  
audit method                                     审计方法 0LX"<~3j  
audit objective                                         审计目标，审计目的 f+ }Rj0A  
audit of financial statements                      会计报表审计，财务报表审计 I JPpF`  
audit opinion                                     审计意见 d3nx"=Cy0I  
audit period                                      被审计期间，被审计年度 @M]uUL-ze  
audit plan                                          审计计划 rwZI;t$hf  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z.Otci>J  
audit planning stage                                  审计计划阶段 <5Ye') +  
audit procedure                                审计程序 j|6@>T1  
audit programme                               审计程序表，具体审计计划 m=saUhI*9  
audit report                                       审计报告 q5Bj0r[/o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S%NS7$`a  
audit report with a qualified opinion                 有保留意见的审计报告 ' 91-\en0  
audit report with an adverse opinion                否定意见的审计报告 m7dpr$J  
audit report with dual dates                      双重日期审计报告 '7'*+sgi$  
audit reporting stage                                 审计报告阶段 su?{Cj6*  
audit responsibility                                   审计责任 \vH /bL  
audit results                                      审计结果 1q?b?.  
audit risk                                          审计风险 &1=J e$,  
audit sampling                                          审计抽样 d65fkz==A)  
audit sampling techniques                         审计抽样方法，审计抽样技术 y_s^dQe  
audit strategies                                  审计策略 2&e2/KEWR  
audit summary                                         审计总结，审计小结 >DFpL$oP  
audit team                                         审计小组 DGs=.U-=e  
audit test                                    审计测试 Vxr_2Kra  
audit trail                                          审计轨迹 %i!=.7o.  
audit work                                        审计工作 R*"31&3le4  
audit working paper                                 审计工作底稿 i8h(b2odQ  
audited financial statement                        审计会计报表，已审计财务报表 c `[,>  
Auditing Guidelines (the～)                      审计规范指南 j{U
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auditing standards                             审计准则 qw#wZ'<n  
audit-oriented working paper                          (审计)业务类工作底稿 /.knZ_aJ!  
authorisation                                     授权 AZj`o  
authorisation of transaction                       交易的授权 U{ZE|b.?b  
availability                                         可获得性 v?s]up @@h  
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balance                                      余额；差额；平衡 O#}d!}SIp  
balance sheet                                    资产负债表 8+7n"6GY2/  
bank                                                 银行 xSf&*wLE  
bank account                                    银行账户，银行户头 *btLd7c%  
bank statement                                 银行对账单 \n&l  
barter transaction                              易货交易，以物换物交易 b I%Sq+"}  
basis of audit                                    审计依据 A`5/u"]*D  
basis of preparation                                (会计报表的)编制基础 '7Ad:em  
book of account                               账目，账簿 n+sV$*wvS  
borrowing                                         借款，贷款，借债 A:-MRhE9X  
branch                                              分支，分支机构，分店 v+), u j  
brought forward                                (账户余额等的)承上年，承上期，承上页 |D@/4B1P  
budget                                              预算 (Xak;Xum1  
building                                      建筑物；大楼 Zb \E!>V  
business conditions                                  业务情况，经营情况 m'!smSx8  
business licence                               (企业等的)营业执照 xr;:gz!h  
business relation                                业务关系 K)D5%?D  
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