[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 P^h2w%6'  
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审计词汇英汉对照 0\2\*I}?  
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ability to continue as a going concern               持续经营能力 bFA! =uvA  
acceptability                                     可接受性，可接受程度 hDV20&hq  
acceptable level of detection risk                     检查风险的可接受水平 8ssJ<
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acceptance of engagement                       接受委托 RxMH!^  
accepting the engagement for the first time              首次接受委托 E*?<KZe"  
access to asset                                         对资产的接触 tDr#H!2 3  
according to                                     根据，依据，依照 1 { , F
 
account balance                                账户余额 `bc;]@"  
account for                                       对……进行会计处理，核算；解释 K(XN-D/c  
accounting                                        会计，会计学 B75k^ohfj  
accounting advisory serve                        会计咨询服务 5s{ABJ\@V  
accounting firm                                 会计师事务所 D1nq2GwS  
accounting information                      会计信息，会计资料 U35A X9/  
accounting period                             会计期间 >a3p >2  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 =TqQbadp  
accounting records                                   会计记录 ^<X@s1^#  
accounting responsibility                           会计责任 pIbdN/z  
accounting service                             会计服务 eHDef  
accounting standards                                会计准则 @-OnHE  
Accounting Standards for Business Enterprises       企业会计准则 P,sjo u^  
accounting system                             会计系统 4nAa`(62  
accounting treatment                                会计处理 ^!q?vo\j|  
accuracy                                    准确性，精确性 )]#aauC+  
additional audit procedures                      追加审计程序 r!,}Z=cGe  
addressee                                         收件人，收信人 .Vq)zi1<  
Administration of State-owned Assets  (the～)     国有资产管理局 ^[15&T5  
administrative laws and regulations                 行政法规 qH['09/F6  
adverse impact                                 不利影响，负面影响 D/h/Y) Y  
adverse opinion                                反对意见 Qv-@Zt!8  
advisory group                                  咨询组，顾问组 #[#KL/i)$  
agency fee                                        代理费，代理费用 A{B/lX)  
aggregate                                          总计，合计为…… Y<0 4RV  
alternation of document and record                 变造文件和记录 U\rh[0  
alternative audit procedures                      替代审计程序，备选审计程序 `gKf#
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amend                                              修改，修订 g R nOd  
amortisation                                      摊销 C;(t/zh  
analytical capacity                             分析能力 ~
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analytical procedures                               分析性程序 "[:iXRu  
annual financial statements                        年度会计报表，年度财务报表 9z?oB&5  
appendix                                          附录，附表 ;
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applicable                                         适用的 \Ep0J $ #o  
applicable laws and regulations                 适用的法规 [Pe#kzLX  
application systems                                  应用系统 `MP|Ovns:H  
apply consistently                              一贯地执行，一贯地实施 VDB;%U*D  
appropriate                                       适当的，合适的； n]+W 3[i  
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appropriate authorization                          适当的授权 BK
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appropriateness of audit evidence                    审计证据的适当性 .k4W_9  
approval                                    批准，核准 %7`f{|.  
assertion                                    (会计报表上的)认定；确认 <\zCpkZ'B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3\;27&~gV  
asset                                                 资产，财产 VGL#!4wK  
asset restructuring                             资产重组 (wmBjQ]B<  
assignment of duties                                 职责的划分 QCPID:  
assistant                                     助理，助理人员 KNgH|5Pb  
associated company                                 联属公司，联营公司 )Z+{|^`kJ  
association                                        联合，结合；协会，社团 i~J;G#b  
assumption                                       假设，假定 M\b")Tu{0  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 p#f+P?  
attestation service                             鉴证服务 avp;*G}  
audit adjustment                                审计调整 (SVWd gb  
audit areas                                        审计领域 (eCFWmO  
audit conclusion                                审计结论 /9yaW7w  
audit effectiveness                             审计效果 *sQcg8{^  
audit efficiency                                  审计效率 ')S; [=v  
audit engagement letter                      审计业务约定书 ZWV|# c<G  
audit evidence                                          审计证据 z<gu00U7  
audit fee                                    审计费 Ta JB4zB  
audit files                                          审计档案 "x'),  
audit findings                                     审计中发现的事项 N^VD=<#T  
audit implementation stage                        审计实施阶段 bshGS8O  
audit mark                                        审计标识 C9S@v D+  
audit materiality                                 审计重要性 Wi n8LOC  
audit method                                     审计方法 CGw--`#\  
audit objective                                         审计目标，审计目的 ;evCW$ G=  
audit of financial statements                      会计报表审计，财务报表审计 y'ja< 1I>  
audit opinion                                     审计意见 AgF5-tz6x  
audit period                                      被审计期间，被审计年度 5sde  
audit plan                                          审计计划 iNC X:Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 8|twV35  
audit planning stage                                  审计计划阶段 (kTXP_  
audit procedure                                审计程序 Y^"4?96  
audit programme                               审计程序表，具体审计计划 z41_oG7  
audit report                                       审计报告 3HyhEVR-#~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T)7TyE|"2g  
audit report with a qualified opinion                 有保留意见的审计报告 :<#`_K~'  
audit report with an adverse opinion                否定意见的审计报告 "fQRk  
audit report with dual dates                      双重日期审计报告 o?Sla_D   
audit reporting stage                                 审计报告阶段 bAxTL If  
audit responsibility                                   审计责任 BdbJ< Is  
audit results                                      审计结果 O}Ui`eWU  
audit risk                                          审计风险 Mu_i$j$vvP  
audit sampling                                          审计抽样 j&6
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audit sampling techniques                         审计抽样方法，审计抽样技术 M/V(5IoP(  
audit strategies                                  审计策略 g(0;[#@  
audit summary                                         审计总结，审计小结 iZ[tHw||  
audit team                                         审计小组 BH0!6Oq  
audit test                                    审计测试 9Z\z96O-  
audit trail                                          审计轨迹 ]8U ~Iy  
audit work                                        审计工作  9CUimZ  
audit working paper                                 审计工作底稿 b`cYpcs  
audited financial statement                        审计会计报表，已审计财务报表 yeD_j/  
Auditing Guidelines (the～)                      审计规范指南 juToO  
auditing standards                             审计准则 :s8A:mx  
audit-oriented working paper                          (审计)业务类工作底稿 #`GbHxd  
authorisation                                     授权 w#PZu+  
authorisation of transaction                       交易的授权 ^>~dlS  
availability                                         可获得性 Pn TZ/|  
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balance                                      余额；差额；平衡 .")b?#K  
balance sheet                                    资产负债表 2xmk,&s  
bank                                                 银行 nR5bs;gk"  
bank account                                    银行账户，银行户头 #G_/.h@  
bank statement                                 银行对账单 <D/al9  
barter transaction                              易货交易，以物换物交易 ZcPUtun  
basis of audit                                    审计依据 (b/d0HC ND  
basis of preparation                                (会计报表的)编制基础 G=M]
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book of account                               账目，账簿 s*,cF6  
borrowing                                         借款，贷款，借债 >?XbU}  
branch                                              分支，分支机构，分店 `]2@_wa  
brought forward                                (账户余额等的)承上年，承上期，承上页 [J\DB)V/  
budget                                              预算 K, (65>86;  
building                                      建筑物；大楼 ;:#U6?=t  
business conditions                                  业务情况，经营情况 7#4%\f+'t  
business licence                               (企业等的)营业执照 vrcE]5(:s  
business relation                                业务关系 C@dGWAG  
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