[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 KFCrJ)  
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审计词汇英汉对照 "X4OUk  
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ability to continue as a going concern               持续经营能力 V%g$LrLVe  
acceptability                                     可接受性，可接受程度 6QkdH7Qf=  
acceptable level of detection risk                     检查风险的可接受水平 7pH(_-TF  
acceptance of engagement                       接受委托 @G+Hrd6  
accepting the engagement for the first time              首次接受委托 'e^,#L_!o  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 K??%Qh5l+C  
account balance                                账户余额 =hxj B*")  
account for                                       对……进行会计处理，核算；解释 /5 B{szf  
accounting                                        会计，会计学 7dyGC:YuTL  
accounting advisory serve                        会计咨询服务 i 2hP4<;h  
accounting firm                                 会计师事务所 Eqc&iS~  
accounting information                      会计信息，会计资料 0+jR,5|  
accounting period                             会计期间 +ObP[F  
accounting policies                                   会计政策 ?lW-NPr  
accounting professional bodies                 会计职业组织，会计职业团体 lM`M70~  
accounting records                                   会计记录 _) k=F=  
accounting responsibility                           会计责任 eu@hmR8T  
accounting service                             会计服务 *%5.{J!  
accounting standards                                会计准则 JV(qTb W  
Accounting Standards for Business Enterprises       企业会计准则 ,X25-OFZ  
accounting system                             会计系统 ~CIA6&  
accounting treatment                                会计处理 r1b{G%;mJ  
accuracy                                    准确性，精确性 secD `]  
additional audit procedures                      追加审计程序 EtvZk9d6h*  
addressee                                         收件人，收信人 u&yAMWl  
Administration of State-owned Assets  (the～)     国有资产管理局 %K8Ei/p\t]  
administrative laws and regulations                 行政法规 Cx2s5vJX4p  
adverse impact                                 不利影响，负面影响 c ]M!4.  
adverse opinion                                反对意见 6SI`c+'@5  
advisory group                                  咨询组，顾问组 uCO-f<b  
agency fee                                        代理费，代理费用 W+36"?*k3  
aggregate                                          总计，合计为…… l5_RG,O0A  
alternation of document and record                 变造文件和记录 S&_Z,mT./  
alternative audit procedures                      替代审计程序，备选审计程序 649{\;*4  
amend                                              修改，修订 @[h)M3DFd  
amortisation                                      摊销 F^.w:ad9<  
analytical capacity                             分析能力 ^ZV1Ev8T6  
analytical procedures                               分析性程序 H^z6.!$m  
annual financial statements                        年度会计报表，年度财务报表 Ss6mN;&D  
appendix                                          附录，附表 FDBj<uXfM|  
applicable                                         适用的 1)yEx1  
applicable laws and regulations                 适用的法规 oE\Cwd  
application systems                                  应用系统 C"}CD{<H]M  
apply consistently                              一贯地执行，一贯地实施 1Z%^U ?  
appropriate                                       适当的，合适的； H_RV#BW&  
征用，挪用 .
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appropriate authorization                          适当的授权 2Z K:S+c  
appropriateness of audit evidence                    审计证据的适当性 BwMi@r =  
approval                                    批准，核准 H~IR:WOw  
assertion                                    (会计报表上的)认定；确认 IaMZ
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y|X</3w  
asset                                                 资产，财产 TbX#K:l  
asset restructuring                             资产重组 CeQL8yJ;  
assignment of duties                                 职责的划分 |s[kY  
assistant                                     助理，助理人员 2L"$p?  
associated company                                 联属公司，联营公司 C#{s[l\]  
association                                        联合，结合；协会，社团 hG51jVYtw  
assumption                                       假设，假定 le60b@2G0  
at a given date                                         在某一特定时日 >xrO W`p]  
attestation                                         鉴证，公证 NwPGH=V  
attestation service                             鉴证服务 ]."
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audit adjustment                                审计调整 uc;1{[5`1q  
audit areas                                        审计领域 Y~z3fd  
audit conclusion                                审计结论 +g/TDwyVH  
audit effectiveness                             审计效果 ;[@);-9
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audit efficiency                                  审计效率 Wy1#K)LRb  
audit engagement letter                      审计业务约定书 _~~:@fy  
audit evidence                                          审计证据 r9nH6 Md\  
audit fee                                    审计费 -OV:y
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audit files                                          审计档案 ^ [FK<9  
audit findings                                     审计中发现的事项 EGpN@  
audit implementation stage                        审计实施阶段 )H=}bqn  
audit mark                                        审计标识 p1~u5BE7O  
audit materiality                                 审计重要性 Mbbgsy3W  
audit method                                     审计方法 OXu*wl(z  
audit objective                                         审计目标，审计目的 yKupPp);  
audit of financial statements                      会计报表审计，财务报表审计 <ua`WRQr  
audit opinion                                     审计意见 #9{N[t  
audit period                                      被审计期间，被审计年度 ab"6]%_  
audit plan                                          审计计划 7|$cM7_r  
audit planning                                    编制审计计划，制定审计计划，审计计划 6&,n\EXF  
audit planning stage                                  审计计划阶段 K+2k}Hx6J  
audit procedure                                审计程序 qyi5j0
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audit programme                               审计程序表，具体审计计划 ;k1\-  
audit report                                       审计报告 zgre&BV0q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 99W-sV  
audit report with a qualified opinion                 有保留意见的审计报告 9vIqGz-o  
audit report with an adverse opinion                否定意见的审计报告 J v_KZDOdk  
audit report with dual dates                      双重日期审计报告 udw>{3>  
audit reporting stage                                 审计报告阶段 JF{yhx,+p  
audit responsibility                                   审计责任 +,oEcCi  
audit results                                      审计结果 ~)J]`el,Q  
audit risk                                          审计风险 "rxhS; R1>  
audit sampling                                          审计抽样 J-iFAKN  
audit sampling techniques                         审计抽样方法，审计抽样技术 4}0DEH.Vx  
audit strategies                                  审计策略 GD*rTtDWn  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 |5J'`1W  
audit test                                    审计测试 ^d6}rtG  
audit trail                                          审计轨迹 NMaZ+g!t(  
audit work                                        审计工作 w5/`_m!  
audit working paper                                 审计工作底稿 o>Fc.$ngZ  
audited financial statement                        审计会计报表，已审计财务报表 `Wc"Ix0  
Auditing Guidelines (the～)                      审计规范指南 t2bv nh  
auditing standards                             审计准则 K|n%8hRy  
audit-oriented working paper                          (审计)业务类工作底稿 4Js2/s  
authorisation                                     授权 8&[Lr o9  
authorisation of transaction                       交易的授权 7kiZFHV  
availability                                         可获得性 ~!V5Ug_2  
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balance                                      余额；差额；平衡 0%x"Va~"z  
balance sheet                                    资产负债表 U`)\|\NY  
bank                                                 银行 eXs^YPi  
bank account                                    银行账户，银行户头 5(9SIj^O  
bank statement                                 银行对账单 F7fpsAt7  
barter transaction                              易货交易，以物换物交易 5hxG\f#}?  
basis of audit                                    审计依据 2EO WbN}M  
basis of preparation                                (会计报表的)编制基础 ^Om0~)"q  
book of account                               账目，账簿 Rgstk/1  
borrowing                                         借款，贷款，借债 vR`#kxSdJ@  
branch                                              分支，分支机构，分店 cy_'QS$W  
brought forward                                (账户余额等的)承上年，承上期，承上页 g=ehAg
 
budget                                              预算 o7:~C]  
building                                      建筑物；大楼 ]81t~t9LQ  
business conditions                                  业务情况，经营情况 N@qP}/}8  
business licence                               (企业等的)营业执照 qu8!fFQjYL  
business relation                                业务关系 J#1-Le8@  
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