[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 v=('{/^~>  
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审计词汇英汉对照 JoSJH35=:  
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ability to continue as a going concern               持续经营能力 R0oKbs{  
acceptability                                     可接受性，可接受程度 ;W>Y:NCrp  
acceptable level of detection risk                     检查风险的可接受水平 Z@Ae$ '9H  
acceptance of engagement                       接受委托 'W a,OFd\8  
accepting the engagement for the first time              首次接受委托 ]tY ^0a  
access to asset                                         对资产的接触 Ew3ibXD  
according to                                     根据，依据，依照 *'"^NSJ  
account balance                                账户余额 inlk++Og  
account for                                       对……进行会计处理，核算；解释 97)/"i e  
accounting                                        会计，会计学 wCk
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accounting advisory serve                        会计咨询服务 XNgDf3T  
accounting firm                                 会计师事务所 xnE|Umz  
accounting information                      会计信息，会计资料 TNJG#8n%Y  
accounting period                             会计期间 Y'e eA 2O  
accounting policies                                   会计政策 kp\\"+,VC  
accounting professional bodies                 会计职业组织，会计职业团体 42L @w  
accounting records                                   会计记录 GElvz'S~  
accounting responsibility                           会计责任 k<+0o))  
accounting service                             会计服务 W-/}q0h  
accounting standards                                会计准则 I5h[%T  
Accounting Standards for Business Enterprises       企业会计准则 zS]8V?`  
accounting system                             会计系统 t20PP4FWM  
accounting treatment                                会计处理 .CSS}4  
accuracy                                    准确性，精确性 2c?qV  
additional audit procedures                      追加审计程序 .G o{1
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addressee                                         收件人，收信人 ITy/eZ"&:  
Administration of State-owned Assets  (the～)     国有资产管理局 ){r2T1+-%  
administrative laws and regulations                 行政法规 kF>o.uSV  
adverse impact                                 不利影响，负面影响 <LRey%{q  
adverse opinion                                反对意见 e$Y[Z{T5  
advisory group                                  咨询组，顾问组 =vT<EW}[  
agency fee                                        代理费，代理费用 mXUYQ82  
aggregate                                          总计，合计为…… ,sGZ2=M}J  
alternation of document and record                 变造文件和记录 ?uMQP NYs  
alternative audit procedures                      替代审计程序，备选审计程序 @xc',I  
amend                                              修改，修订 MQ)L:R`L  
amortisation                                      摊销 Bvt@X   
analytical capacity                             分析能力 dJ?XPo"Cm=  
analytical procedures                               分析性程序 ttXjn  
annual financial statements                        年度会计报表，年度财务报表 s}j1"@  
appendix                                          附录，附表 21RP=0Q:  
applicable                                         适用的 %& _V0R\k  
applicable laws and regulations                 适用的法规 eiJ2NwR\w  
application systems                                  应用系统 pWu LfX  
apply consistently                              一贯地执行，一贯地实施 L#)(H^[  
appropriate                                       适当的，合适的； _
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appropriate authorization                          适当的授权 1N2,mo?2  
appropriateness of audit evidence                    审计证据的适当性 #yI.nzA*  
approval                                    批准，核准 7w;O}ax
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assertion                                    (会计报表上的)认定；确认 "7>>I D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +h_ !0dG  
asset                                                 资产，财产 OGiV{ 9U  
asset restructuring                             资产重组 2&Nb  
assignment of duties                                 职责的划分 bxK(9.  
assistant                                     助理，助理人员 .WQ<jZt>  
associated company                                 联属公司，联营公司 RllY-JBO  
association                                        联合，结合；协会，社团 _lW+>xQ  
assumption                                       假设，假定 a(]`F(L  
at a given date                                         在某一特定时日 .Wi{lt  
attestation                                         鉴证，公证 (6v(9p  
attestation service                             鉴证服务 S(aZ4{a@  
audit adjustment                                审计调整 r}yG0c,  
audit areas                                        审计领域 PM":Vd/  
audit conclusion                                审计结论 zY+Fl~$S  
audit effectiveness                             审计效果 Z`3ufXPNlO  
audit efficiency                                  审计效率 j]0^y}5f+s  
audit engagement letter                      审计业务约定书 H UoyLy  
audit evidence                                          审计证据 }bU8G '  
audit fee                                    审计费 V0nn4dVO  
audit files                                          审计档案 [#YE^[*qK  
audit findings                                     审计中发现的事项 ;O 0+,  
audit implementation stage                        审计实施阶段 aAu>Tn86D.  
audit mark                                        审计标识 *c[2C  
audit materiality                                 审计重要性 "!K'A7.^  
audit method                                     审计方法 N)% ;jh:T  
audit objective                                         审计目标，审计目的 _ .i3,-l)  
audit of financial statements                      会计报表审计，财务报表审计 :Sg_tOf  
audit opinion                                     审计意见 $>U# W:  
audit period                                      被审计期间，被审计年度 27ckdyQx  
audit plan                                          审计计划 FZiW |G  
audit planning                                    编制审计计划，制定审计计划，审计计划 c.\O/N   
audit planning stage                                  审计计划阶段 [~D|peM3  
audit procedure                                审计程序 \8OO)98'  
audit programme                               审计程序表，具体审计计划 ~8|t*@D  
audit report                                       审计报告 h;lirvO|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g/=K.  
audit report with a qualified opinion                 有保留意见的审计报告 eK/?%t  
audit report with an adverse opinion                否定意见的审计报告 ,a? \MM9$  
audit report with dual dates                      双重日期审计报告 j\RpO'+}  
audit reporting stage                                 审计报告阶段 bU 63X={  
audit responsibility                                   审计责任 -VDo[Zy  
audit results                                      审计结果 uR6w|e`  
audit risk                                          审计风险 #sKWd  
audit sampling                                          审计抽样 yz+, gLY  
audit sampling techniques                         审计抽样方法，审计抽样技术 b{DiM098  
audit strategies                                  审计策略 4\.V  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 &p<(_|Af  
audit test                                    审计测试 =\)IaZ  
audit trail                                          审计轨迹 Rd+P,PO  
audit work                                        审计工作 !e#xx]v3  
audit working paper                                 审计工作底稿 hM@\RPsY  
audited financial statement                        审计会计报表，已审计财务报表 mxwdugr`  
Auditing Guidelines (the～)                      审计规范指南 \F,DA"K_  
auditing standards                             审计准则 vtJV"h?e"3  
audit-oriented working paper                          (审计)业务类工作底稿 .'[/|4H  
authorisation                                     授权 v;y0jD
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authorisation of transaction                       交易的授权 }wSi~^*  
availability                                         可获得性 $ N$ FtpB  
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balance                                      余额；差额；平衡 yj @tV2  
balance sheet                                    资产负债表 T)7TyE|"2g  
bank                                                 银行 .V6-(d  
bank account                                    银行账户，银行户头 "fQRk  
bank statement                                 银行对账单 o?Sla_D   
barter transaction                              易货交易，以物换物交易 bAxTL If  
basis of audit                                    审计依据 BdbJ< Is  
basis of preparation                                (会计报表的)编制基础 O}Ui`eWU  
book of account                               账目，账簿 Mu_i$j$vvP  
borrowing                                         借款，贷款，借债 &ntBU]<q  
branch                                              分支，分支机构，分店 M/V(5IoP(  
brought forward                                (账户余额等的)承上年，承上期，承上页 g(0;[#@  
budget                                              预算 ")s!L"x  
building                                      建筑物；大楼 5T4"j;_.BL  
business conditions                                  业务情况，经营情况 %R0v5=2'  
business licence                               (企业等的)营业执照 A,~Hl
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business relation                                业务关系 b'>8ZIY  
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