[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 e6o/q)9#  
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审计词汇英汉对照 ,Q+\h>I  
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ability to continue as a going concern               持续经营能力 ` %l&zwj>  
acceptability                                     可接受性，可接受程度 ),MU+*`  
acceptable level of detection risk                     检查风险的可接受水平 xl|ghjn  
acceptance of engagement                       接受委托 89db5Dx  
accepting the engagement for the first time              首次接受委托 4p?+LdL  
access to asset                                         对资产的接触 A0UV+ -PP  
according to                                     根据，依据，依照 sD2*x T  
account balance                                账户余额 R !Fx)xj  
account for                                       对……进行会计处理，核算；解释 #gF2(iK6  
accounting                                        会计，会计学 F68},N>vr@  
accounting advisory serve                        会计咨询服务 0c`sb+?  
accounting firm                                 会计师事务所 WI0QLR'  
accounting information                      会计信息，会计资料 >eEnQ}Y  
accounting period                             会计期间 3_C98C lE  
accounting policies                                   会计政策 F9v)R#u~  
accounting professional bodies                 会计职业组织，会计职业团体  LgO i3  
accounting records                                   会计记录 D8gQRQ  
accounting responsibility                           会计责任 vwm|I 7/w  
accounting service                             会计服务 5Ws5X_?d  
accounting standards                                会计准则 v^<<[I2 C  
Accounting Standards for Business Enterprises       企业会计准则 @ ;g`+:=  
accounting system                             会计系统 i
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accounting treatment                                会计处理 ;tXB46  
accuracy                                    准确性，精确性 /L)?> tg  
additional audit procedures                      追加审计程序 o*?[_{xW  
addressee                                         收件人，收信人 FK-}i|di  
Administration of State-owned Assets  (the～)     国有资产管理局 e',hC0&S  
administrative laws and regulations                 行政法规 qK{|Q  
adverse impact                                 不利影响，负面影响 IES41y<  
adverse opinion                                反对意见 t) ;   
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 K3a>^g  
aggregate                                          总计，合计为…… -6AOK<kfI  
alternation of document and record                 变造文件和记录 )lQN)!.)  
alternative audit procedures                      替代审计程序，备选审计程序 X77A; US  
amend                                              修改，修订 v!nm &"  
amortisation                                      摊销 O)Xd3w'  
analytical capacity                             分析能力 MP6 \r  
analytical procedures                               分析性程序 JqL<$mSep  
annual financial statements                        年度会计报表，年度财务报表 [[#xES21F  
appendix                                          附录，附表 >oVc5}  
applicable                                         适用的 =%Q\*xaR.W  
applicable laws and regulations                 适用的法规 (r.$%[,.<  
application systems                                  应用系统 b$;HI7)/K  
apply consistently                              一贯地执行，一贯地实施 2qt=jz\s  
appropriate                                       适当的，合适的； (K^YD K  
征用，挪用 ,G916J*XA  
appropriate authorization                          适当的授权 tVC@6 Z$  
appropriateness of audit evidence                    审计证据的适当性 ztRWIkI q  
approval                                    批准，核准 'hxs((['\  
assertion                                    (会计报表上的)认定；确认 #k"1wSx16  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pA*D/P-  
asset                                                 资产，财产 ;:v]NZtc  
asset restructuring                             资产重组 |U8>:DEl  
assignment of duties                                 职责的划分 d,Hf-zJ%~  
assistant                                     助理，助理人员 R1]v}f_I"  
associated company                                 联属公司，联营公司 *=($r%)  
association                                        联合，结合；协会，社团 113Z@F  
assumption                                       假设，假定 N{?Tm`""  
at a given date                                         在某一特定时日 `=_7I?  
attestation                                         鉴证，公证 4U}.Skzq  
attestation service                             鉴证服务 n,CD4Nv  
audit adjustment                                审计调整 P58\+9d_  
audit areas                                        审计领域 VZUZngw  
audit conclusion                                审计结论 daaga}]d  
audit effectiveness                             审计效果 Hj}g1"RA  
audit efficiency                                  审计效率 tXssejiE%  
audit engagement letter                      审计业务约定书 jEC'l]l  
audit evidence                                          审计证据 BsoFQw4$9  
audit fee                                    审计费 a7QlU=\  
audit files                                          审计档案 >=.ch5h3J)  
audit findings                                     审计中发现的事项 O^QR;<t'  
audit implementation stage                        审计实施阶段 ucIVVT(u  
audit mark                                        审计标识 <) >gg!  
audit materiality                                 审计重要性 |U;w!0  
audit method                                     审计方法 5^ G7pI7  
audit objective                                         审计目标，审计目的 cP}
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audit of financial statements                      会计报表审计，财务报表审计 BDv|~NHs  
audit opinion                                     审计意见 &-EyM*:u!  
audit period                                      被审计期间，被审计年度 z|t.y.JX  
audit plan                                          审计计划 ;Xn k+  
audit planning                                    编制审计计划，制定审计计划，审计计划 AxG?zBTFx  
audit planning stage                                  审计计划阶段 |q1b8A\  
audit procedure                                审计程序 _*OaiEL+:  
audit programme                               审计程序表，具体审计计划 @LwV
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audit report                                       审计报告 g7E`;&f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g4BwKENM  
audit report with a qualified opinion                 有保留意见的审计报告 ex;Yn{4  
audit report with an adverse opinion                否定意见的审计报告 cOj +}Hz58  
audit report with dual dates                      双重日期审计报告 1Ud t9$~T  
audit reporting stage                                 审计报告阶段 jk WBw.(  
audit responsibility                                   审计责任 B=o#LL  
audit results                                      审计结果 vZ1D3ytfG  
audit risk                                          审计风险 rm7*l<v6  
audit sampling                                          审计抽样 
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audit sampling techniques                         审计抽样方法，审计抽样技术 ss |6_H =  
audit strategies                                  审计策略 >o=axZNa  
audit summary                                         审计总结，审计小结 m%BMd  
audit team                                         审计小组 -7C=- \]  
audit test                                    审计测试 JsAb q  
audit trail                                          审计轨迹 juve9HaW  
audit work                                        审计工作 9fr&Yb=_o@  
audit working paper                                 审计工作底稿 g:@Cg.q8  
audited financial statement                        审计会计报表，已审计财务报表 7+A-7ci  
Auditing Guidelines (the～)                      审计规范指南 {4 V:[*
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auditing standards                             审计准则 9v5.4a}  
audit-oriented working paper                          (审计)业务类工作底稿 .q|xMS}4  
authorisation                                     授权 t&p:vXF2  
authorisation of transaction                       交易的授权 IAt+S-q0  
availability                                         可获得性 MO(5-R`  
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balance                                      余额；差额；平衡  t`&s  
balance sheet                                    资产负债表 2yVGEp^  
bank                                                 银行 Nt,]00 S\w  
bank account                                    银行账户，银行户头 /M{)k_V  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 6P/9Vh j'  
basis of audit                                    审计依据 \sXmMc  
basis of preparation                                (会计报表的)编制基础 +(=[M]5#n  
book of account                               账目，账簿 c+\Gd}IJq  
borrowing                                         借款，贷款，借债 ~k:>Xo[|O  
branch                                              分支，分支机构，分店 HjETinm"  
brought forward                                (账户余额等的)承上年，承上期，承上页  # 8-P  
budget                                              预算 })yb   
building                                      建筑物；大楼 (t"YoWA#m  
business conditions                                  业务情况，经营情况 _#\5]D~""  
business licence                               (企业等的)营业执照 @)M.u3{\  
business relation                                业务关系 ;*85'WcS  
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