[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 Km/#\$|}  
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审计词汇英汉对照 U`*L`PM  
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ability to continue as a going concern               持续经营能力 q2>dPI;3T  
acceptability                                     可接受性，可接受程度 (>.+tq }  
acceptable level of detection risk                     检查风险的可接受水平 GJLe733o  
acceptance of engagement                       接受委托 *21foBfqh  
accepting the engagement for the first time              首次接受委托 1UyQ``v/  
access to asset                                         对资产的接触 /U1&#"P  
according to                                     根据，依据，依照 ik:fq&=  
account balance                                账户余额 HzuB.B<  
account for                                       对……进行会计处理，核算；解释 L"Vi:zdp  
accounting                                        会计，会计学 fwWE`BB  
accounting advisory serve                        会计咨询服务 -hn~-Sy+  
accounting firm                                 会计师事务所 >o45vB4o  
accounting information                      会计信息，会计资料 !`UHr]HJ  
accounting period                             会计期间 335\0~;3  
accounting policies                                   会计政策 Xj;\ROBH-  
accounting professional bodies                 会计职业组织，会计职业团体 e 9p+  
accounting records                                   会计记录 c+_F}2)  
accounting responsibility                           会计责任 'OERW|BO  
accounting service                             会计服务 "~-Y'O  
accounting standards                                会计准则 (K"8kQLY  
Accounting Standards for Business Enterprises       企业会计准则 ~-dL
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accounting system                             会计系统 PNn-@=%  
accounting treatment                                会计处理 <;T$?J9  
accuracy                                    准确性，精确性 %b)~K|NEFf  
additional audit procedures                      追加审计程序 (";{@a %  
addressee                                         收件人，收信人 ;Xzay|  
Administration of State-owned Assets  (the～)     国有资产管理局 ;?-`n4B&  
administrative laws and regulations                 行政法规 N=?! ~n9Q-  
adverse impact                                 不利影响，负面影响 wlY6h4c  
adverse opinion                                反对意见 @1p,  
advisory group                                  咨询组，顾问组 ohy?l  
agency fee                                        代理费，代理费用 BUp,bJpO  
aggregate                                          总计，合计为…… [
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alternation of document and record                 变造文件和记录 {1jywb }  
alternative audit procedures                      替代审计程序，备选审计程序 x?|C-v  
amend                                              修改，修订 Ku  W$  
amortisation                                      摊销 tOu:j [  
analytical capacity                             分析能力 vW\|% @hW,  
analytical procedures                               分析性程序 1zz.`.R2U  
annual financial statements                        年度会计报表，年度财务报表 rwRb _eIj  
appendix                                          附录，附表 fUJ\W"qya  
applicable                                         适用的 !edgziuO  
applicable laws and regulations                 适用的法规 4 Ii@_r>  
application systems                                  应用系统 1|PmZPKq9n  
apply consistently                              一贯地执行，一贯地实施 OP-%t\sj>  
appropriate                                       适当的，合适的； *C0gpEf9S  
征用，挪用 _tGR:E  
appropriate authorization                          适当的授权 1V@\L|Y  
appropriateness of audit evidence                    审计证据的适当性 Ul E P;  
approval                                    批准，核准 _:tclBc8R  
assertion                                    (会计报表上的)认定；确认 X?F$jX|c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N$jI&SI?}  
asset                                                 资产，财产 5xEk 7g.  
asset restructuring                             资产重组 .QhH!#Y2D  
assignment of duties                                 职责的划分 #=MQE  
assistant                                     助理，助理人员 `Al[gG?/!  
associated company                                 联属公司，联营公司 r7I,%}k  
association                                        联合，结合；协会，社团 &M," %w!  
assumption                                       假设，假定 rL zYkZ  
at a given date                                         在某一特定时日 u D.E>.B  
attestation                                         鉴证，公证 ^1%gQ@P  
attestation service                             鉴证服务 Q~'a1R  
audit adjustment                                审计调整 >Kd(.r[Er  
audit areas                                        审计领域 $LPu_F J  
audit conclusion                                审计结论 jaoGm$o>"F  
audit effectiveness                             审计效果 Wv  
audit efficiency                                  审计效率 AlQ!Q)y<@  
audit engagement letter                      审计业务约定书 @QAyXwp  
audit evidence                                          审计证据 n.m6n*sf7  
audit fee                                    审计费 :*2+ t-  
audit files                                          审计档案 3xW;qNj:!l  
audit findings                                     审计中发现的事项 UeRx ^  
audit implementation stage                        审计实施阶段 S*H :/Ip  
audit mark                                        审计标识 ]c8$%  
audit materiality                                 审计重要性 =f)S=0UF  
audit method                                     审计方法 YL lw:jN  
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 ==psPyLF@  
audit opinion                                     审计意见 ZOFBT(oV  
audit period                                      被审计期间，被审计年度 cVZCBcKC?  
audit plan                                          审计计划 %@!Vx  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^}2 ie|  
audit planning stage                                  审计计划阶段  X;5U@l  
audit procedure                                审计程序 t9&z|?Vz  
audit programme                               审计程序表，具体审计计划 zX
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audit report                                       审计报告 ;+-$=l3[a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -5NP@  
audit report with a qualified opinion                 有保留意见的审计报告 lQ%]](a6  
audit report with an adverse opinion                否定意见的审计报告 yG0Wr=/<?  
audit report with dual dates                      双重日期审计报告 Ii?"`d+JA  
audit reporting stage                                 审计报告阶段 `>fN?He  
audit responsibility                                   审计责任 jl<rxO?-F  
audit results                                      审计结果 vf@d(g  
audit risk                                          审计风险 V*l0|,9  
audit sampling                                          审计抽样 [Cz.K?+#M  
audit sampling techniques                         审计抽样方法，审计抽样技术 j$*]'s&_hZ  
audit strategies                                  审计策略 xG_ ;F  
audit summary                                         审计总结，审计小结 7"f$;CN?~  
audit team                                         审计小组 %PG::b  
audit test                                    审计测试 ZkYc9!anY  
audit trail                                          审计轨迹 ]xfAdBi  
audit work                                        审计工作 o'Q)V  
audit working paper                                 审计工作底稿 !MB%  
audited financial statement                        审计会计报表，已审计财务报表 r^P}xGGK  
Auditing Guidelines (the～)                      审计规范指南 %E7+W{?*1  
auditing standards                             审计准则 nzD S  
audit-oriented working paper                          (审计)业务类工作底稿 I}Z [F,}*J  
authorisation                                     授权 E{r_CR+8  
authorisation of transaction                       交易的授权 i:WHql"Kw_  
availability                                         可获得性 @A6\v+ih  
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balance                                      余额；差额；平衡 {e2 (  
balance sheet                                    资产负债表 J p .wg  
bank                                                 银行 M[_~7~4  
bank account                                    银行账户，银行户头 v i0% jsI  
bank statement                                 银行对账单 pFSVSSQRV|  
barter transaction                              易货交易，以物换物交易 %^"Tz,f  
basis of audit                                    审计依据 )BTJs)E  
basis of preparation                                (会计报表的)编制基础 Be2@9  
book of account                               账目，账簿 i^uC4S~  
borrowing                                         借款，贷款，借债 N_L&!%s  
branch                                              分支，分支机构，分店 !23W=N}82  
brought forward                                (账户余额等的)承上年，承上期，承上页 `hS<F" j  
budget                                              预算 >qx~m>2|8]  
building                                      建筑物；大楼 dv%gmUUf}k  
business conditions                                  业务情况，经营情况 *6Rl[eXS  
business licence                               (企业等的)营业执照 N|Ua| ^  
business relation                                业务关系 ~`hI|i<]  
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