[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 gDH x+"?  
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审计词汇英汉对照 yTk9+>  
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ability to continue as a going concern               持续经营能力 1FuChd  
acceptability                                     可接受性，可接受程度 x&sF_<[  
acceptable level of detection risk                     检查风险的可接受水平 !Lo{zTDW  
acceptance of engagement                       接受委托 DwI)?a_+  
accepting the engagement for the first time              首次接受委托 FU<rE&X2:  
access to asset                                         对资产的接触 RZ -w,~  
according to                                     根据，依据，依照 0xsvxH"*  
account balance                                账户余额 h< uQ~CQg  
account for                                       对……进行会计处理，核算；解释 Ofn:<d
  
accounting                                        会计，会计学  R
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accounting advisory serve                        会计咨询服务 ;^;5"nh  
accounting firm                                 会计师事务所 k[][Md2Vh  
accounting information                      会计信息，会计资料 wvfCj6}S&  
accounting period                             会计期间 u931^~Ci  
accounting policies                                   会计政策 YWTo]DJV  
accounting professional bodies                 会计职业组织，会计职业团体 E-RbFTVBA  
accounting records                                   会计记录 BD#4=u  
accounting responsibility                           会计责任 bF3j*bpO"  
accounting service                             会计服务 ;@sxE}`?g  
accounting standards                                会计准则 SU*P@?:/}  
Accounting Standards for Business Enterprises       企业会计准则 >k
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accounting system                             会计系统 q,2 @X~T  
accounting treatment                                会计处理 $ .`(2  
accuracy                                    准确性，精确性 sQR;!-j  
additional audit procedures                      追加审计程序 !-: a`Vs+  
addressee                                         收件人，收信人 8F%TZM  
Administration of State-owned Assets  (the～)     国有资产管理局 E-r/$&D5mP  
administrative laws and regulations                 行政法规 xx%WIY:}  
adverse impact                                 不利影响，负面影响 Od "-w<'  
adverse opinion                                反对意见 m^`X|xK-  
advisory group                                  咨询组，顾问组 UHXlBH@  
agency fee                                        代理费，代理费用 H`fkds  
aggregate                                          总计，合计为…… v5&WW
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alternation of document and record                 变造文件和记录 ! $n^Ze2 !  
alternative audit procedures                      替代审计程序，备选审计程序 aPWFb.JO4  
amend                                              修改，修订 4*'NpqC(_  
amortisation                                      摊销
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analytical capacity                             分析能力 ^ K/B[8  
analytical procedures                               分析性程序 X!&=S!}  
annual financial statements                        年度会计报表，年度财务报表 ImgKqp0Z  
appendix                                          附录，附表 1cUC>_%?  
applicable                                         适用的 ,2u]rLxx;  
applicable laws and regulations                 适用的法规 lk8VJ~2d  
application systems                                  应用系统 )m?oQ#`m  
apply consistently                              一贯地执行，一贯地实施 f3nib8B'  
appropriate                                       适当的，合适的； cZ5[A
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征用，挪用 m|p}Jf!  
appropriate authorization                          适当的授权 :5;[Rg5 2  
appropriateness of audit evidence                    审计证据的适当性 \2W( >_z  
approval                                    批准，核准 18a6i^7  
assertion                                    (会计报表上的)认定；确认 =\`9\Gd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )M1.>?b  
asset                                                 资产，财产 |]Ockg[
  
asset restructuring                             资产重组 aX0sy\Z]j  
assignment of duties                                 职责的划分 Dt8eVWkN~  
assistant                                     助理，助理人员 5o&L|7]  
associated company                                 联属公司，联营公司 K?P.1H`  
association                                        联合，结合；协会，社团 0ro)e~_@*  
assumption                                       假设，假定 d`^j\b>5(  
at a given date                                         在某一特定时日 <OpiD%Ctx  
attestation                                         鉴证，公证 Dz.U&+*  
attestation service                             鉴证服务 i^j{l_-JE  
audit adjustment                                审计调整 WMrK8e'  
audit areas                                        审计领域 N$pO] p  
audit conclusion                                审计结论 6Bs_" P[  
audit effectiveness                             审计效果 ; <3w ,r  
audit efficiency                                  审计效率 3<B{-z  
audit engagement letter                      审计业务约定书 )00#Rrt 9  
audit evidence                                          审计证据 n_iq85  
audit fee                                    审计费 E|#'u^`yv  
audit files                                          审计档案 *,mbZE=<  
audit findings                                     审计中发现的事项 ^ .>)*P  
audit implementation stage                        审计实施阶段 I#9A\.pO  
audit mark                                        审计标识 z^~fVl  
audit materiality                                 审计重要性 B,}%1+*  
audit method                                     审计方法 'v4AM@%u  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 z.#gpTXD  
audit opinion                                     审计意见 Bf[D&O  
audit period                                      被审计期间，被审计年度 'M YqCfIK  
audit plan                                          审计计划 `4XfT.9GT  
audit planning                                    编制审计计划，制定审计计划，审计计划 -j<m0XUQ  
audit planning stage                                  审计计划阶段 =yk#z84<  
audit procedure                                审计程序 .] 5 &\  
audit programme                               审计程序表，具体审计计划 7M5HIK6_  
audit report                                       审计报告 c~ @I1M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {_PV~8u  
audit report with a qualified opinion                 有保留意见的审计报告 :Ruj;j  
audit report with an adverse opinion                否定意见的审计报告 3 nb3rHQ  
audit report with dual dates                      双重日期审计报告 Dt yT8kr  
audit reporting stage                                 审计报告阶段 LTG/gif[u  
audit responsibility                                   审计责任 RDk{;VED{  
audit results                                      审计结果 0W#.$X5  
audit risk                                          审计风险 2
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audit sampling                                          审计抽样 ;z!~-ByzL  
audit sampling techniques                         审计抽样方法，审计抽样技术 rXvvJIbi  
audit strategies                                  审计策略 Onby=Y o6  
audit summary                                         审计总结，审计小结 L2AZ0E"ub  
audit team                                         审计小组 [96|xe\s  
audit test                                    审计测试 (]'4_
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audit trail                                          审计轨迹 v||8Q\d  
audit work                                        审计工作 QR<IHE{~8  
audit working paper                                 审计工作底稿 7vgz=- MZ#  
audited financial statement                        审计会计报表，已审计财务报表 ,NKDEcw]  
Auditing Guidelines (the～)                      审计规范指南 IB(5 &u.  
auditing standards                             审计准则 sg{>- KHM  
audit-oriented working paper                          (审计)业务类工作底稿 hNSV}~h  
authorisation                                     授权 mLKwk6I  
authorisation of transaction                       交易的授权 ZJ u\  
availability                                         可获得性 ]'MLy#9  
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balance                                      余额；差额；平衡 8V.x%T  
balance sheet                                    资产负债表 *m2J$9q  
bank                                                 银行 GiI2nHZc  
bank account                                    银行账户，银行户头 8M8=
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bank statement                                 银行对账单 %F1 Ce/  
barter transaction                              易货交易，以物换物交易 866n{lyL  
basis of audit                                    审计依据 M
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basis of preparation                                (会计报表的)编制基础 ^BSMlKyB  
book of account                               账目，账簿 `[/B G)4  
borrowing                                         借款，贷款，借债 f`P%aX'cBQ  
branch                                              分支，分支机构，分店 Q{V|{yV^y  
brought forward                                (账户余额等的)承上年，承上期，承上页 X|@|ZRN  
budget                                              预算 i$"B  
building                                      建筑物；大楼 !Vv$  
business conditions                                  业务情况，经营情况 !&ac}uD^g  
business licence                               (企业等的)营业执照 EivZI<<a  
business relation                                业务关系 VI[ikNpX  
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