[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 Mf1(4F  
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审计词汇英汉对照 .\n` 4A1z  
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ability to continue as a going concern               持续经营能力 1u 9hA~rj  
acceptability                                     可接受性，可接受程度 ?13qDD:  
acceptable level of detection risk                     检查风险的可接受水平 V)j[`,M:  
acceptance of engagement                       接受委托 H$KO[mW}  
accepting the engagement for the first time              首次接受委托 vrkY7L3\  
access to asset                                         对资产的接触 {FNkPX  
according to                                     根据，依据，依照 #z|Q $  
account balance                                账户余额 WMSJU/-P  
account for                                       对……进行会计处理，核算；解释 l4OrlS/5  
accounting                                        会计，会计学 j]Jgz<  
accounting advisory serve                        会计咨询服务 uM-,}7f7  
accounting firm                                 会计师事务所 X\AH^I6S  
accounting information                      会计信息，会计资料 ,#K/+T  
accounting period                             会计期间 A&Y5z[p  
accounting policies                                   会计政策 c$O8Rhx  
accounting professional bodies                 会计职业组织，会计职业团体 :?>7Z6  
accounting records                                   会计记录 gc9R;B1  
accounting responsibility                           会计责任 j/FLEsU!R  
accounting service                             会计服务 <$A,Ex94  
accounting standards                                会计准则 @^P^-B  
Accounting Standards for Business Enterprises       企业会计准则 OT9]{|7  
accounting system                             会计系统 $ik*!om5  
accounting treatment                                会计处理 o~Se[
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accuracy                                    准确性，精确性 Ld4U  
additional audit procedures                      追加审计程序 EB~]6.1  
addressee                                         收件人，收信人 .%z
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Administration of State-owned Assets  (the～)     国有资产管理局 3Q=^&o0fl  
administrative laws and regulations                 行政法规 lW+mH=  
adverse impact                                 不利影响，负面影响 CMa6':~  
adverse opinion                                反对意见 2 !s&|lI  
advisory group                                  咨询组，顾问组 |$RNY``J  
agency fee                                        代理费，代理费用 b/wpk~qi  
aggregate                                          总计，合计为…… {.p.?  
alternation of document and record                 变造文件和记录 RkF#NCnL;  
alternative audit procedures                      替代审计程序，备选审计程序 Lc*>sOm9  
amend                                              修改，修订 ;<[X\;|'  
amortisation                                      摊销 ]&cnc8tC  
analytical capacity                             分析能力 rE3dHJN;  
analytical procedures                               分析性程序 *g/klK  
annual financial statements                        年度会计报表，年度财务报表 at: li  
appendix                                          附录，附表 )@PnpC%H  
applicable                                         适用的 X8nos  
applicable laws and regulations                 适用的法规 J:xGEa t  
application systems                                  应用系统 qt/K$'  
apply consistently                              一贯地执行，一贯地实施 s]arNaaA  
appropriate                                       适当的，合适的； /
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征用，挪用 sV\_DP/l  
appropriate authorization                          适当的授权 }E'0vf/  
appropriateness of audit evidence                    审计证据的适当性 *{g3ia  
approval                                    批准，核准 |=?#Xb
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assertion                                    (会计报表上的)认定；确认 <W4F`6`x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d9N[f>  
asset                                                 资产，财产 }>A q<1%  
asset restructuring                             资产重组 mk-{@$QJb  
assignment of duties                                 职责的划分 .iXN~*+g  
assistant                                     助理，助理人员 __=H"UhWv  
associated company                                 联属公司，联营公司 }^ rxsx`  
association                                        联合，结合；协会，社团 Z_d"<k}I  
assumption                                       假设，假定 iOE. .xA:  
at a given date                                         在某一特定时日 ]lB zpD  
attestation                                         鉴证，公证 TdtV (  
attestation service                             鉴证服务 6TtB3;5  
audit adjustment                                审计调整 rQ;w{8J\t  
audit areas                                        审计领域 gFDnt  
audit conclusion                                审计结论 ZN[<=w&(cB  
audit effectiveness                             审计效果  T]#V  
audit efficiency                                  审计效率 nxLuzf4U5  
audit engagement letter                      审计业务约定书 _Nx /<isdL  
audit evidence                                          审计证据 ~+q1g[6  
audit fee                                    审计费 Sh n,JmR  
audit files                                          审计档案 )vp0X\3q`  
audit findings                                     审计中发现的事项 1!#85SMx  
audit implementation stage                        审计实施阶段 @/2Kfr  
audit mark                                        审计标识 gQ1obT"|  
audit materiality                                 审计重要性 K,b M9>}  
audit method                                     审计方法 YeH!v, >  
audit objective                                         审计目标，审计目的 >I5:@6 Z  
audit of financial statements                      会计报表审计，财务报表审计 baxZ>KNi  
audit opinion                                     审计意见 }X(&QZ7i`  
audit period                                      被审计期间，被审计年度 k+<945kC  
audit plan                                          审计计划 Hbm 4oYN  
audit planning                                    编制审计计划，制定审计计划，审计计划 L@
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audit planning stage                                  审计计划阶段 9}573M  
audit procedure                                审计程序 &w@]\7L,:  
audit programme                               审计程序表，具体审计计划 Zt=|q
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audit report                                       审计报告 @6u/)>rI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &quY^j  
audit report with a qualified opinion                 有保留意见的审计报告 BZR{}Aj4pa  
audit report with an adverse opinion                否定意见的审计报告 .~z'm$s1o  
audit report with dual dates                      双重日期审计报告 Lvk}%,S8t  
audit reporting stage                                 审计报告阶段 2 $>DX\h  
audit responsibility                                   审计责任 z>x@o}#u\|  
audit results                                      审计结果 .[|UNg  
audit risk                                          审计风险 h2l;xt
 
audit sampling                                          审计抽样 dcz?5O_{,  
audit sampling techniques                         审计抽样方法，审计抽样技术 c9(3z0!F?  
audit strategies                                  审计策略 |,8z"g  
audit summary                                         审计总结，审计小结 -m@o\9Ic  
audit team                                         审计小组 sNf& "C!;  
audit test                                    审计测试 y^.66
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audit trail                                          审计轨迹 %#6@PQ[R.  
audit work                                        审计工作 )6|L]'dsZ  
audit working paper                                 审计工作底稿 UaT%tv>}8#  
audited financial statement                        审计会计报表，已审计财务报表 qJey&_  
Auditing Guidelines (the～)                      审计规范指南  eUPa5{P  
auditing standards                             审计准则 B2`S0 H  
audit-oriented working paper                          (审计)业务类工作底稿 "c^!LV  
authorisation                                     授权 N0`
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authorisation of transaction                       交易的授权 S zULy >e  
availability                                         可获得性 8K%N7RL|  
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balance                                      余额；差额；平衡 U,P_bz*)  
balance sheet                                    资产负债表 %sa?/pjK  
bank                                                 银行 n1[c\1  
bank account                                    银行账户，银行户头 &kb`)F3nU  
bank statement                                 银行对账单 C]^ Ep
  
barter transaction                              易货交易，以物换物交易 bR\7j+*&  
basis of audit                                    审计依据 K)Y& I  
basis of preparation                                (会计报表的)编制基础 N?GTfN  
book of account                               账目，账簿 !_I1=yi  
borrowing                                         借款，贷款，借债 d;i|s[6ds`  
branch                                              分支，分支机构，分店 WBe0^=x  
brought forward                                (账户余额等的)承上年，承上期，承上页 {X{R]  
budget                                              预算 st'T._  
building                                      建筑物；大楼 5 Qgu:)}  
business conditions                                  业务情况，经营情况 |IxHtg3>6{  
business licence                               (企业等的)营业执照 @"w4R6l+*  
business relation                                业务关系 JWVV?~1  
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