[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 _J,*0~O$  
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审计词汇英汉对照 VuH}@  
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ability to continue as a going concern               持续经营能力 p.,`3"C1  
acceptability                                     可接受性，可接受程度 :1~4X  
acceptable level of detection risk                     检查风险的可接受水平 MI`<U:-lP  
acceptance of engagement                       接受委托 G%CS1#  
accepting the engagement for the first time              首次接受委托 q{!ft9|K\d  
access to asset                                         对资产的接触 %V(U]sbV  
according to                                     根据，依据，依照 K'[kl'  
account balance                                账户余额 >B.KI}dE  
account for                                       对……进行会计处理，核算；解释 lEw!H^O4  
accounting                                        会计，会计学 W^ eQ}A+Z  
accounting advisory serve                        会计咨询服务 yEVnG` 1  
accounting firm                                 会计师事务所 2=|Ks]<P  
accounting information                      会计信息，会计资料 ]DZ~"+LaG  
accounting period                             会计期间 ~SwGZ  
accounting policies                                   会计政策 U:|:Y=O?Q  
accounting professional bodies                 会计职业组织，会计职业团体 ?O9|  
accounting records                                   会计记录 XF i9qL^  
accounting responsibility                           会计责任 04a@  
accounting service                             会计服务 Z[kVVE9b?  
accounting standards                                会计准则 .la_u8 A]  
Accounting Standards for Business Enterprises       企业会计准则 }RQHsS  
accounting system                             会计系统 `mquGk|)  
accounting treatment                                会计处理 <V|\yH9  
accuracy                                    准确性，精确性 -r[O_[g w  
additional audit procedures                      追加审计程序 /K<>OyR?  
addressee                                         收件人，收信人 l_ LH!Tu  
Administration of State-owned Assets  (the～)     国有资产管理局 6dRvx;d  
administrative laws and regulations                 行政法规 P R_| 8H|  
adverse impact                                 不利影响，负面影响 ^[q/w<_j~  
adverse opinion                                反对意见 d\tA1&k71  
advisory group                                  咨询组，顾问组 Uu|R]azbO  
agency fee                                        代理费，代理费用 i~m;Ah,#  
aggregate                                          总计，合计为…… ] B>.}  
alternation of document and record                 变造文件和记录 sDkO!P  
alternative audit procedures                      替代审计程序，备选审计程序 8(H!iKHe  
amend                                              修改，修订 `Zci<  
amortisation                                      摊销 gi8f)MNP?~  
analytical capacity                             分析能力 bq{eu#rQJ  
analytical procedures                               分析性程序 mqiCn]8G  
annual financial statements                        年度会计报表，年度财务报表 ^fbzlu?G4-  
appendix                                          附录，附表 Q6CVMYT  
applicable                                         适用的 MO|8A18B  
applicable laws and regulations                 适用的法规 hE +M|#o  
application systems                                  应用系统 Q776cj^L  
apply consistently                              一贯地执行，一贯地实施 [`1@`5SL-  
appropriate                                       适当的，合适的； w1+ %+x  
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appropriate authorization                          适当的授权 rW*[sLl3  
appropriateness of audit evidence                    审计证据的适当性 6<YAoo  
approval                                    批准，核准 W'v o?  
assertion                                    (会计报表上的)认定；确认 .nei9Y*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IG!(q%Gf  
asset                                                 资产，财产 <{z-<D
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asset restructuring                             资产重组 K>#QC  
assignment of duties                                 职责的划分 c(s: f@ 1  
assistant                                     助理，助理人员 es\Fn#?O  
associated company                                 联属公司，联营公司 zTw<9Nf  
association                                        联合，结合；协会，社团  *~zB{  
assumption                                       假设，假定  ixB"6O  
at a given date                                         在某一特定时日 (?[%u0%_  
attestation                                         鉴证，公证 +]e) :J  
attestation service                             鉴证服务 Rvd'uIJ  
audit adjustment                                审计调整 _DYe<f.  
audit areas                                        审计领域 a@C}0IP)  
audit conclusion                                审计结论 QGnUPiD
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audit effectiveness                             审计效果 H^jc Wwy:  
audit efficiency                                  审计效率 WFvVu3  
audit engagement letter                      审计业务约定书 I-W,C&J>  
audit evidence                                          审计证据 aoGns46Y  
audit fee                                    审计费 m=60a@o]  
audit files                                          审计档案 "XU)(<p  
audit findings                                     审计中发现的事项 cEGR?4z  
audit implementation stage                        审计实施阶段 /'bX}H(dq  
audit mark                                        审计标识 l(8@?t^;  
audit materiality                                 审计重要性 zOYG`:/'  
audit method                                     审计方法 p uW  
audit objective                                         审计目标，审计目的 }eSrJgF4M  
audit of financial statements                      会计报表审计，财务报表审计 <9S5  
audit opinion                                     审计意见 QvlVjDIy  
audit period                                      被审计期间，被审计年度 #`%V/#YK  
audit plan                                          审计计划 n/%M9osF  
audit planning                                    编制审计计划，制定审计计划，审计计划 1
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audit planning stage                                  审计计划阶段 tV2o9!N4  
audit procedure                                审计程序 oKPG0iM:  
audit programme                               审计程序表，具体审计计划 %kuUQ%W1  
audit report                                       审计报告 ?2K~']\S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UW{C`^?=B  
audit report with a qualified opinion                 有保留意见的审计报告 qCm8R@  
audit report with an adverse opinion                否定意见的审计报告 u0%bv\$m  
audit report with dual dates                      双重日期审计报告 _D8:p>=  
audit reporting stage                                 审计报告阶段 96%N  
audit responsibility                                   审计责任 S>d7q  
audit results                                      审计结果 -gv[u,
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audit risk                                          审计风险 !j9(% ,PR  
audit sampling                                          审计抽样 'wo}1^V  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,hCbx#h  
audit strategies                                  审计策略 {z@a{L:SC  
audit summary                                         审计总结，审计小结 MTn}]blH  
audit team                                         审计小组 R+9 hog  
audit test                                    审计测试 8o466m6/  
audit trail                                          审计轨迹 wNMA)S  
audit work                                        审计工作 27Vx<W  
audit working paper                                 审计工作底稿 XLlJ|xhY-K  
audited financial statement                        审计会计报表，已审计财务报表 ]G,BSttD  
Auditing Guidelines (the～)                      审计规范指南 Q}1qt4xy*  
auditing standards                             审计准则 S~^]ib0  
audit-oriented working paper                          (审计)业务类工作底稿 QM {B(zH  
authorisation                                     授权 pJ/{X=y  
authorisation of transaction                       交易的授权 <WL] (-9I:  
availability                                         可获得性 )O> M~  
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balance                                      余额；差额；平衡 B
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balance sheet                                    资产负债表 /Y[ b8f  
bank                                                 银行 1{G@'#(  
bank account                                    银行账户，银行户头 d,o|>e$  
bank statement                                 银行对账单 +#6f)H(P]  
barter transaction                              易货交易，以物换物交易 ,t39~w  
basis of audit                                    审计依据 ONLhQJCb  
basis of preparation                                (会计报表的)编制基础 Pxgal4{6  
book of account                               账目，账簿 @QDpw1;V'  
borrowing                                         借款，贷款，借债 k-sBf Jy\  
branch                                              分支，分支机构，分店 g ~%IA.$c  
brought forward                                (账户余额等的)承上年，承上期，承上页 n%6=w9.%c  
budget                                              预算 b2~5LZ  
building                                      建筑物；大楼 "|/q4JN)7d  
business conditions                                  业务情况，经营情况 ix 5\Y  
business licence                               (企业等的)营业执照 X @X`,/{X  
business relation                                业务关系 \<\147&)r  
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