[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 4h@Z/G!T3
 
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ability to continue as a going concern               持续经营能力 iXyO(w4D  
acceptability                                     可接受性，可接受程度 ~m|Mg9-  
acceptable level of detection risk                     检查风险的可接受水平 ~/mwx8~  
acceptance of engagement                       接受委托 R'
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accepting the engagement for the first time              首次接受委托 xs\!$*R  
access to asset                                         对资产的接触 OB[o2G<0  
according to                                     根据，依据，依照 66^ycZCH  
account balance                                账户余额 763+uFx^  
account for                                       对……进行会计处理，核算；解释 +?p.?I  
accounting                                        会计，会计学 f|y:vpd
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accounting advisory serve                        会计咨询服务 D:Q 21Ch  
accounting firm                                 会计师事务所 83;NIE;  
accounting information                      会计信息，会计资料 Pnd`=%w%]  
accounting period                             会计期间 AuR$g7z  
accounting policies                                   会计政策 Zy|Mz&  
accounting professional bodies                 会计职业组织，会计职业团体 Vy_2
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accounting records                                   会计记录 ZeG_en ;  
accounting responsibility                           会计责任 gN)c  
accounting service                             会计服务 MxyN\Mq'  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 h"H2z1$  
accounting system                             会计系统 9f\/ \L  
accounting treatment                                会计处理 l>Ub!^;  
accuracy                                    准确性，精确性 w8g,a]p  
additional audit procedures                      追加审计程序 e</$ s  
addressee                                         收件人，收信人 O?<&+(uMTT  
Administration of State-owned Assets  (the～)     国有资产管理局 ?$e9<lsQq)  
administrative laws and regulations                 行政法规 iCHt1VV]  
adverse impact                                 不利影响，负面影响 -s9P8W  
adverse opinion                                反对意见 )K'N(w  
advisory group                                  咨询组，顾问组 q>w)"Dd  
agency fee                                        代理费，代理费用  [`]4P&  
aggregate                                          总计，合计为…… ljKrj  
alternation of document and record                 变造文件和记录 ' B  
alternative audit procedures                      替代审计程序，备选审计程序 1SrJ6W @j[  
amend                                              修改，修订 CgzD$`~  
amortisation                                      摊销 z>w`ZD}XY  
analytical capacity                             分析能力 c5|:,wkx  
analytical procedures                               分析性程序 "R8KQj  
annual financial statements                        年度会计报表，年度财务报表 &Wf3~hmo  
appendix                                          附录，附表 gKOOHUCb
 
applicable                                         适用的 VXR]"W=  
applicable laws and regulations                 适用的法规 rHP%0f9:  
application systems                                  应用系统 bFA! =uvA  
apply consistently                              一贯地执行，一贯地实施 q5>v'ZSo  
appropriate                                       适当的，合适的； d|
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appropriate authorization                          适当的授权 kNqH zo  
appropriateness of audit evidence                    审计证据的适当性 tDr#H!2 3  
approval                                    批准，核准 1 { , F
 
assertion                                    (会计报表上的)认定；确认 `bc;]@"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K(XN-D/c  
asset                                                 资产，财产 B75k^ohfj  
asset restructuring                             资产重组 5s{ABJ\@V  
assignment of duties                                 职责的划分 D1nq2GwS  
assistant                                     助理，助理人员 sBV4)xM  
associated company                                 联属公司，联营公司 >a3p >2  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 H5D*|42  
at a given date                                         在某一特定时日 N41R  
attestation                                         鉴证，公证 pIbdN/z  
attestation service                             鉴证服务 rpw.]vnn  
audit adjustment                                审计调整 Tr^nkD{  
audit areas                                        审计领域 P,sjo u^  
audit conclusion                                审计结论 (|wz7AY2  
audit effectiveness                             审计效果 8( btZt  
audit efficiency                                  审计效率 )]#aauC+  
audit engagement letter                      审计业务约定书 r!,}Z=cGe  
audit evidence                                          审计证据 t'm;:J1  
audit fee                                    审计费 ^[15&T5  
audit files                                          审计档案 qH['09/F6  
audit findings                                     审计中发现的事项 D/h/Y) Y  
audit implementation stage                        审计实施阶段 w1;hy"zPsj  
audit mark                                        审计标识 e L.(p k^<  
audit materiality                                 审计重要性 Zs<KZGn-B  
audit method                                     审计方法 k
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audit objective                                         审计目标，审计目的 U\rh[0  
audit of financial statements                      会计报表审计，财务报表审计 `gKf#
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audit opinion                                     审计意见 ]:34kE}e5  
audit period                                      被审计期间，被审计年度 gl).cIpw  
audit plan                                          审计计划 @,XSs  
audit planning                                    编制审计计划，制定审计计划，审计计划 fu$
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audit planning stage                                  审计计划阶段 @AYRiOodi  
audit procedure                                审计程序 jSc#+ _y  
audit programme                               审计程序表，具体审计计划 @|'5n  
audit report                                       审计报告 "*O4GPj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XR!us/U`a  
audit report with a qualified opinion                 有保留意见的审计报告 US  
audit report with an adverse opinion                否定意见的审计报告 <'G~8tA%v  
audit report with dual dates                      双重日期审计报告 `-3o+ID\  
audit reporting stage                                 审计报告阶段 'EFyIVezg9  
audit responsibility                                   审计责任 pStk/te,XK  
audit results                                      审计结果 Ma|qHg  
audit risk                                          审计风险 z#F.xVg'  
audit sampling                                          审计抽样 jjM{]  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 ZtHm\VTS  
audit summary                                         审计总结，审计小结 ^}f -!nf[  
audit team                                         审计小组 B^%1Rpcn  
audit test                                    审计测试 -R>}u'EG>  
audit trail                                          审计轨迹 i_][PT H  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 TE )gVE]  
audited financial statement                        审计会计报表，已审计财务报表 %6--}bY^  
Auditing Guidelines (the～)                      审计规范指南 -uh(?])H  
auditing standards                             审计准则 yz2Ci0Dwy  
audit-oriented working paper                          (审计)业务类工作底稿 ^*~;k|; &  
authorisation                                     授权 ]59i>  
authorisation of transaction                       交易的授权 Blq8H"3!:  
availability                                         可获得性 LK"  bC  
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balance                                      余额；差额；平衡 XlI!{qj|  
balance sheet                                    资产负债表 >R/$1e1Y  
bank                                                 银行 [31p&FxM  
bank account                                    银行账户，银行户头 |y<),j6  
bank statement                                 银行对账单 Z!0]/mCE8  
barter transaction                              易货交易，以物换物交易 ASPy  
basis of audit                                    审计依据 D #S\!>m  
basis of preparation                                (会计报表的)编制基础 tRpEF2  
book of account                               账目，账簿 wM[~2C=vx  
borrowing                                         借款，贷款，借债 a}S dW  
branch                                              分支，分支机构，分店 )bx_;9Y{  
brought forward                                (账户余额等的)承上年，承上期，承上页 _tr<}PnZ  
budget                                              预算 !A1)|/a@  
building                                      建筑物；大楼  Xtq{%  
business conditions                                  业务情况，经营情况 5X.e*;  
business licence                               (企业等的)营业执照 d2s OYCKe  
business relation                                业务关系 >u%]6_[  
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