[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 /Vg R[  
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审计词汇英汉对照 _bMD|  
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ability to continue as a going concern               持续经营能力 >8#(GXnSt  
acceptability                                     可接受性，可接受程度 \#lh b  
acceptable level of detection risk                     检查风险的可接受水平 "/O0j/lm  
acceptance of engagement                       接受委托 ?k<wI)JR  
accepting the engagement for the first time              首次接受委托 d&n0:xOc  
access to asset                                         对资产的接触 gOx4qxy/m|  
according to                                     根据，依据，依照 K/, B  
account balance                                账户余额 `Z{; c  
account for                                       对……进行会计处理，核算；解释 rM
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accounting                                        会计，会计学 $xvEYK  
accounting advisory serve                        会计咨询服务 a+{YTR>0m  
accounting firm                                 会计师事务所 VjMd&>G  
accounting information                      会计信息，会计资料 ~lzV=c$t  
accounting period                             会计期间 st:[|`  
accounting policies                                   会计政策 S2*-Ulu G  
accounting professional bodies                 会计职业组织，会计职业团体 Y~,[9:SR  
accounting records                                   会计记录 ^pKC0E[%  
accounting responsibility                           会计责任 u)t1t69T\g  
accounting service                             会计服务 R =mawmQ2  
accounting standards                                会计准则 LZX-am`%  
Accounting Standards for Business Enterprises       企业会计准则 ?:lOn(0&  
accounting system                             会计系统 @>ONp|}@qI  
accounting treatment                                会计处理 j0kEi+!TVq  
accuracy                                    准确性，精确性 <;Qle  
additional audit procedures                      追加审计程序 MP w@O0QS  
addressee                                         收件人，收信人 cJ&l86/l1  
Administration of State-owned Assets  (the～)     国有资产管理局 )fA9,yNJ3  
administrative laws and regulations                 行政法规 pE^LQi  
adverse impact                                 不利影响，负面影响 aS'G&(_  
adverse opinion                                反对意见 tCI8\~  
advisory group                                  咨询组，顾问组 <Zl0$~B:5  
agency fee                                        代理费，代理费用 G"O%u|7  
aggregate                                          总计，合计为…… }]=b%CPJh+  
alternation of document and record                 变造文件和记录 ZZ]/9oiF%  
alternative audit procedures                      替代审计程序，备选审计程序 zblh_6  
amend                                              修改，修订 ]m=* =LLC  
amortisation                                      摊销 |uj1T=ZY  
analytical capacity                             分析能力 ~ Y4H)r  
analytical procedures                               分析性程序 E@0wt^  
annual financial statements                        年度会计报表，年度财务报表 U11rj,7  
appendix                                          附录，附表 96}/;e]@  
applicable                                         适用的 /UN%P2>^1  
applicable laws and regulations                 适用的法规 K{x<zv&
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application systems                                  应用系统 sOzjViv  
apply consistently                              一贯地执行，一贯地实施 Tk|0 scjE^  
appropriate                                       适当的，合适的； 4{}u PbS  
征用，挪用  O|4~$7  
appropriate authorization                          适当的授权 ^}U{O A  
appropriateness of audit evidence                    审计证据的适当性 o!sxfJKl  
approval                                    批准，核准 &EE6<-B-  
assertion                                    (会计报表上的)认定；确认 :}+U?8/"7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &{Uaa  
asset                                                 资产，财产 N]KqSpPh  
asset restructuring                             资产重组 ?mG ?N(t/h  
assignment of duties                                 职责的划分 {Y`0}  
assistant                                     助理，助理人员 s^L\hr  
associated company                                 联属公司，联营公司 QTcngv[  
association                                        联合，结合；协会，社团 ?9mWMf%t  
assumption                                       假设，假定 |I)MsNF  
at a given date                                         在某一特定时日 N^%[ B9D  
attestation                                         鉴证，公证 s]U'*?P
  
attestation service                             鉴证服务 q'C'S#qqn  
audit adjustment                                审计调整 }9 qsPn  
audit areas                                        审计领域 #uuwzE*M_  
audit conclusion                                审计结论 Nf<([8v;t  
audit effectiveness                             审计效果 *M"lUw#(f  
audit efficiency                                  审计效率 <ywxz1i  
audit engagement letter                      审计业务约定书 r} "Ty  
audit evidence                                          审计证据 {3_ M&$jN  
audit fee                                    审计费 #/\FB'zC  
audit files                                          审计档案 luat1#~J  
audit findings                                     审计中发现的事项 ^~=o?VtBg  
audit implementation stage                        审计实施阶段 Ev*HH+:b>  
audit mark                                        审计标识 mfeyR  
audit materiality                                 审计重要性 axXAy5  
audit method                                     审计方法 +qzs C/y  
audit objective                                         审计目标，审计目的 {P1W{|  
audit of financial statements                      会计报表审计，财务报表审计 &EA4`p   
audit opinion                                     审计意见 pg4M
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audit period                                      被审计期间，被审计年度 Pg*ZQE[ME8  
audit plan                                          审计计划 sx`C<c~u  
audit planning                                    编制审计计划，制定审计计划，审计计划 zcIZJVYA  
audit planning stage                                  审计计划阶段 ]%>;R^HY  
audit procedure                                审计程序 |Vd)7/LN  
audit programme                               审计程序表，具体审计计划 uh
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audit report                                       审计报告 ,^AkfOY7"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pZjyzH{~  
audit report with a qualified opinion                 有保留意见的审计报告 {{@3r5KGl  
audit report with an adverse opinion                否定意见的审计报告 Mtt VgNV  
audit report with dual dates                      双重日期审计报告 MFE~b U(h  
audit reporting stage                                 审计报告阶段 2) 4{  
audit responsibility                                   审计责任 g>VkQos5"  
audit results                                      审计结果 (iBBdB  
audit risk                                          审计风险 N9,n/t  
audit sampling                                          审计抽样 //V?rs  
audit sampling techniques                         审计抽样方法，审计抽样技术 c @2s!bs  
audit strategies                                  审计策略 Q\ro )r  
audit summary                                         审计总结，审计小结 9-}&znLZe  
audit team                                         审计小组 .i[Tp6'%,  
audit test                                    审计测试 '3%!Gi!g  
audit trail                                          审计轨迹 T'fE4}rY  
audit work                                        审计工作 ]J_Dn\  
audit working paper                                 审计工作底稿 (_U&EX%  
audited financial statement                        审计会计报表，已审计财务报表 `9b D%M  
Auditing Guidelines (the～)                      审计规范指南 mP3:Fc_G  
auditing standards                             审计准则 l3l[jDa,2  
audit-oriented working paper                          (审计)业务类工作底稿 F4">g o  
authorisation                                     授权 ?A,gDk/#  
authorisation of transaction                       交易的授权 nCXIWLw  
availability                                         可获得性 9Z7o?S";  
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balance                                      余额；差额；平衡 "+saI@G  
balance sheet                                    资产负债表 jf.ikxm  
bank                                                 银行 F!^ Y!Y@H  
bank account                                    银行账户，银行户头 4.CLTy3W  
bank statement                                 银行对账单 7m@pdq5Ub  
barter transaction                              易货交易，以物换物交易 ad i5h  
basis of audit                                    审计依据 K6!`b( v#  
basis of preparation                                (会计报表的)编制基础 f85j?J m  
book of account                               账目，账簿 KC8A22  
borrowing                                         借款，贷款，借债 bF?EuL  
branch                                              分支，分支机构，分店 M(?|$$   
brought forward                                (账户余额等的)承上年，承上期，承上页 v_)cp9d]  
budget                                              预算 Es[?yft2Q<  
building                                      建筑物；大楼 7d'4"c;*;  
business conditions                                  业务情况，经营情况 V,|9$A;  
business licence                               (企业等的)营业执照 [-vd]ob  
business relation                                业务关系 &<.Z4GxS  
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