[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 JV@>dK8  
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审计词汇英汉对照 mFT[[Z#  
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ability to continue as a going concern               持续经营能力 En1pz\'  
acceptability                                     可接受性，可接受程度 *'Ch(c:rtH  
acceptable level of detection risk                     检查风险的可接受水平 K2&pTA~OR  
acceptance of engagement                       接受委托 na<g /&  
accepting the engagement for the first time              首次接受委托 AE@*#47  
access to asset                                         对资产的接触 /7*u!CNm  
according to                                     根据，依据，依照 E_FseR6  
account balance                                账户余额 <#:"v
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account for                                       对……进行会计处理，核算；解释 /QTGZb  
accounting                                        会计，会计学 WFtxEIrl3j  
accounting advisory serve                        会计咨询服务 GeE|&popO  
accounting firm                                 会计师事务所 x}-rAr  
accounting information                      会计信息，会计资料 Ix"uk6 h  
accounting period                             会计期间 GMFp,Df  
accounting policies                                   会计政策 qV5ME#TJ  
accounting professional bodies                 会计职业组织，会计职业团体 "xw2@jGpG  
accounting records                                   会计记录 HdVGkv/  
accounting responsibility                           会计责任 P\SE_*&  
accounting service                             会计服务 HZR~r:_ i  
accounting standards                                会计准则 0LxA+  
Accounting Standards for Business Enterprises       企业会计准则 JrO2"S  
accounting system                             会计系统 Uc\\..Cf  
accounting treatment                                会计处理 e%"L79Of6)  
accuracy                                    准确性，精确性 C5F}*]E[y  
additional audit procedures                      追加审计程序 V"gnG](2l  
addressee                                         收件人，收信人 Aj-}G^>#  
Administration of State-owned Assets  (the～)     国有资产管理局 %T!UEl`v  
administrative laws and regulations                 行政法规 x2;92I{5C,  
adverse impact                                 不利影响，负面影响 U1dz:OG>  
adverse opinion                                反对意见 +b 1lCa_  
advisory group                                  咨询组，顾问组 Rom|Bqo;  
agency fee                                        代理费，代理费用 (eHvp  
aggregate                                          总计，合计为…… B\9ymhx;g%  
alternation of document and record                 变造文件和记录 G.1pg]P!  
alternative audit procedures                      替代审计程序，备选审计程序 a(!:a+9WOP  
amend                                              修改，修订 0
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amortisation                                      摊销 v@[MX- ,8  
analytical capacity                             分析能力 aHS.U^2  
analytical procedures                               分析性程序 (Zx;GS  
annual financial statements                        年度会计报表，年度财务报表 6dV92:  
appendix                                          附录，附表 Es1Yx\/:  
applicable                                         适用的 PoQ@9 A  
applicable laws and regulations                 适用的法规 C^]bXIb  
application systems                                  应用系统 3Cq17A 9  
apply consistently                              一贯地执行，一贯地实施 tvZpm@1  
appropriate                                       适当的，合适的； 8&B{bS  
征用，挪用 XswEAz0=  
appropriate authorization                          适当的授权 %=%jy  
appropriateness of audit evidence                    审计证据的适当性 p\~ lPXK  
approval                                    批准，核准 !ZHPR:k|  
assertion                                    (会计报表上的)认定；确认 {6*h';~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 OP{ d(~+  
asset                                                 资产，财产 ++BVn[ 1  
asset restructuring                             资产重组 W%@6D|^  
assignment of duties                                 职责的划分 Lr_+)l  
assistant                                     助理，助理人员 4, 8gf 2  
associated company                                 联属公司，联营公司 n"$D/XJO  
association                                        联合，结合；协会，社团 Cj,fP[p#7  
assumption                                       假设，假定 1vu=2|QN  
at a given date                                         在某一特定时日 %#Fd0L  
attestation                                         鉴证，公证 >DpnIWn  
attestation service                             鉴证服务 j'I$F1>Te  
audit adjustment                                审计调整 {])F%Q_#cD  
audit areas                                        审计领域 3L/>=I{5  
audit conclusion                                审计结论 o0_RU<bWN  
audit effectiveness                             审计效果 ^3F[^#"  
audit efficiency                                  审计效率 R@u6mMX{N,  
audit engagement letter                      审计业务约定书 x4Y+?2  
audit evidence                                          审计证据 ySL 31%  
audit fee                                    审计费 S2w |\"  
audit files                                          审计档案 vH9/}w2  
audit findings                                     审计中发现的事项 ma?$@]`k  
audit implementation stage                        审计实施阶段 [_#9PH33  
audit mark                                        审计标识 U_y)p Cd  
audit materiality                                 审计重要性 Atzp\oO  
audit method                                     审计方法 mN!>BqvN  
audit objective                                         审计目标，审计目的 %Hp
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audit of financial statements                      会计报表审计，财务报表审计 s'J8E+&5  
audit opinion                                     审计意见 |r$Vb$z  
audit period                                      被审计期间，被审计年度 ;a[56W  
audit plan                                          审计计划 (Rve<n6{A  
audit planning                                    编制审计计划，制定审计计划，审计计划 .YKQ6  
audit planning stage                                  审计计划阶段 ?x%HQ2`  
audit procedure                                审计程序 0,{Dw9 W:  
audit programme                               审计程序表，具体审计计划 bo4 :|Z  
audit report                                       审计报告 [j`It4^nC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i\XOk!  
audit report with a qualified opinion                 有保留意见的审计报告 "
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audit report with an adverse opinion                否定意见的审计报告 fr 4#<6,  
audit report with dual dates                      双重日期审计报告 0bVtku K;G  
audit reporting stage                                 审计报告阶段 rc<^6HqD  
audit responsibility                                   审计责任 eh&?BP?  
audit results                                      审计结果 %e+hM $Q  
audit risk                                          审计风险 "W?k~.uw  
audit sampling                                          审计抽样 Y7z
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audit sampling techniques                         审计抽样方法，审计抽样技术 Eo!1 WRruF  
audit strategies                                  审计策略 5rr7lwWZ  
audit summary                                         审计总结，审计小结 ]3BTL7r  
audit team                                         审计小组 FAzshR  
audit test                                    审计测试 j*Ta?'*  
audit trail                                          审计轨迹 Ola>] 0l  
audit work                                        审计工作 u`xmF/jhQ  
audit working paper                                 审计工作底稿 v[q2OWcL  
audited financial statement                        审计会计报表，已审计财务报表 'p80X ^g  
Auditing Guidelines (the～)                      审计规范指南 @TdPeTw\  
auditing standards                             审计准则 h7)^$Hd  
audit-oriented working paper                          (审计)业务类工作底稿 T2AyQ~5~  
authorisation                                     授权 ><mZOTn e;  
authorisation of transaction                       交易的授权 DGz'Dn
  
availability                                         可获得性 7<<pP  
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balance                                      余额；差额；平衡 hc4<`W{  
balance sheet                                    资产负债表 5?&k? v@  
bank                                                 银行 bc}U &X<  
bank account                                    银行账户，银行户头 Q.*qU,4);  
bank statement                                 银行对账单  :z_D?UQ  
barter transaction                              易货交易，以物换物交易 %M2.h;9]*\  
basis of audit                                    审计依据 q.yS j  
basis of preparation                                (会计报表的)编制基础 Qx1ZxJz #  
book of account                               账目，账簿 tV<}!~0,*  
borrowing                                         借款，贷款，借债 w}c1zpa  
branch                                              分支，分支机构，分店 M}k )Ep9  
brought forward                                (账户余额等的)承上年，承上期，承上页 +ByxhSIr  
budget                                              预算 >_!pg<{,  
building                                      建筑物；大楼  9x0B9&  
business conditions                                  业务情况，经营情况 m\(4y Gj  
business licence                               (企业等的)营业执照 #UG|\}Lp  
business relation                                业务关系  oJ ~ZzW  
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