[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 .0xk},  
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审计词汇英汉对照 ?G',Qtz<K  
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ability to continue as a going concern               持续经营能力 jR[c3EA ;  
acceptability                                     可接受性，可接受程度 _, (s  
acceptable level of detection risk                     检查风险的可接受水平 =gJ{75tV3  
acceptance of engagement                       接受委托 v.C  
accepting the engagement for the first time              首次接受委托 f9>pMfi:@  
access to asset                                         对资产的接触 %Y;^$%X%_  
according to                                     根据，依据，依照 ~?aFc)  
account balance                                账户余额 F5cNF5  
account for                                       对……进行会计处理，核算；解释 !<~.>5UQ  
accounting                                        会计，会计学 _wb]tE ~g  
accounting advisory serve                        会计咨询服务 XtZd% #2},  
accounting firm                                 会计师事务所 _p1!8*0]  
accounting information                      会计信息，会计资料 WUz69o be  
accounting period                             会计期间 B1~`*~@  
accounting policies                                   会计政策 2%R.~9HtA  
accounting professional bodies                 会计职业组织，会计职业团体 d-Z2-89K  
accounting records                                   会计记录 Pi?G:IF  
accounting responsibility                           会计责任 GU/P%c/V  
accounting service                             会计服务 -A<@Pg  
accounting standards                                会计准则 My
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Accounting Standards for Business Enterprises       企业会计准则 Q) aZ0 Pt  
accounting system                             会计系统 Ieq_XF]U  
accounting treatment                                会计处理 JS m7-p|E  
accuracy                                    准确性，精确性 >/4[OPB0R  
additional audit procedures                      追加审计程序 \VO
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addressee                                         收件人，收信人 &53,8r  
Administration of State-owned Assets  (the～)     国有资产管理局 r`Fs"n#^-4  
administrative laws and regulations                 行政法规 oVHe<zE.  
adverse impact                                 不利影响，负面影响 ZLKbF9lo  
adverse opinion                                反对意见 I Z>l  
advisory group                                  咨询组，顾问组 VV$#<D<)  
agency fee                                        代理费，代理费用 $X Uck[  
aggregate                                          总计，合计为…… ju[y-am$/  
alternation of document and record                 变造文件和记录 x!s=Nola  
alternative audit procedures                      替代审计程序，备选审计程序 u5rvrn ]  
amend                                              修改，修订 ]C"?xy  
amortisation                                      摊销 af @a /  
analytical capacity                             分析能力 :qj^RcmVPL  
analytical procedures                               分析性程序 |H^v8^%>zm  
annual financial statements                        年度会计报表，年度财务报表 #U%HGTE0  
appendix                                          附录，附表 PDS( /x&  
applicable                                         适用的 x(EwHg>;  
applicable laws and regulations                 适用的法规 3
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application systems                                  应用系统 1@'I eywg  
apply consistently                              一贯地执行，一贯地实施 AHuIA{AdUR  
appropriate                                       适当的，合适的； 2Uf/'  
征用，挪用 Y{dX[^[  
appropriate authorization                          适当的授权 ;J+iwS*Z  
appropriateness of audit evidence                    审计证据的适当性 T&6>Eb0{  
approval                                    批准，核准 1CZO+MB&"$  
assertion                                    (会计报表上的)认定；确认 cjGN=|`u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C"5P7F{  
asset                                                 资产，财产 q~aj "GD  
asset restructuring                             资产重组 @.k^ 8hc  
assignment of duties                                 职责的划分 yI d1J  
assistant                                     助理，助理人员 85dC6wI4K  
associated company                                 联属公司，联营公司 v36Z*I6)5  
association                                        联合，结合；协会，社团 V+lS\E.  
assumption                                       假设，假定 #=)>,6Zw  
at a given date                                         在某一特定时日 .UX4p =  
attestation                                         鉴证，公证 (m Yi  
attestation service                             鉴证服务 alzdYiGf  
audit adjustment                                审计调整 7uw-1F5x7  
audit areas                                        审计领域 fsEQ4xN'  
audit conclusion                                审计结论 ,37<FXX,  
audit effectiveness                             审计效果 DEkv,e  
audit efficiency                                  审计效率 l0t(t*[Mj  
audit engagement letter                      审计业务约定书 oBub]<.J  
audit evidence                                          审计证据 ,m0M:!hK  
audit fee                                    审计费 L;?h)8  
audit files                                          审计档案 Ex]Ku  
audit findings                                     审计中发现的事项 5Zhl@v,L%  
audit implementation stage                        审计实施阶段 ^K J#dT  
audit mark                                        审计标识 sxuP"
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audit materiality                                 审计重要性 A+
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audit method                                     审计方法 ) 5Ij  
audit objective                                         审计目标，审计目的 rZB='(?  
audit of financial statements                      会计报表审计，财务报表审计 r~QE}00@^  
audit opinion                                     审计意见 1D[>oK\  
audit period                                      被审计期间，被审计年度 6/g 82kqpk  
audit plan                                          审计计划 `w4'DB-R)  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,S(Z\[x0  
audit planning stage                                  审计计划阶段 =Sr<d|\O  
audit procedure                                审计程序 (#85<|z  
audit programme                               审计程序表，具体审计计划 v \;/P  
audit report                                       审计报告 PvW4%A@0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AG%[?1IXW  
audit report with a qualified opinion                 有保留意见的审计报告 lJfk4 -;M  
audit report with an adverse opinion                否定意见的审计报告 *m>[\)  
audit report with dual dates                      双重日期审计报告 DS @Yto  
audit reporting stage                                 审计报告阶段 =5^1Bl  
audit responsibility                                   审计责任 <9xr? i=  
audit results                                      审计结果 oz
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audit risk                                          审计风险 iC!6g|]X  
audit sampling                                          审计抽样 m&q0 _nay  
audit sampling techniques                         审计抽样方法，审计抽样技术 \AoqOC2u  
audit strategies                                  审计策略 rk;]7Wu  
audit summary                                         审计总结，审计小结 {=J:  
audit team                                         审计小组 Ax=)J{4v  
audit test                                    审计测试 E^{!B]/oP  
audit trail                                          审计轨迹 ZO<\rX (  
audit work                                        审计工作 UNv!G/i-5  
audit working paper                                 审计工作底稿 csJ)Pt?d  
audited financial statement                        审计会计报表，已审计财务报表 jbT{K|d-  
Auditing Guidelines (the～)                      审计规范指南 |-*50j l  
auditing standards                             审计准则 y>h9:q|  
audit-oriented working paper                          (审计)业务类工作底稿 J2oh#TGp  
authorisation                                     授权 ?0sTx6 x@  
authorisation of transaction                       交易的授权 (igB'S5wf  
availability                                         可获得性 y.8nzlkE{  
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balance                                      余额；差额；平衡 KMqGWO*  
balance sheet                                    资产负债表 q&6|uV])H  
bank                                                 银行 rxy5Nrue  
bank account                                    银行账户，银行户头 B2LXF3#/  
bank statement                                 银行对账单 j}tGcFwvSN  
barter transaction                              易货交易，以物换物交易 SEi\H$!  
basis of audit                                    审计依据 )ryPK"V  
basis of preparation                                (会计报表的)编制基础 D ZZRu8~  
book of account                               账目，账簿 SS_6VE*sI  
borrowing                                         借款，贷款，借债 ~g#/q~UE  
branch                                              分支，分支机构，分店 DYIp2-K  
brought forward                                (账户余额等的)承上年，承上期，承上页 {w"Cr0F,  
budget                                              预算 ld({1jpX,  
building                                      建筑物；大楼 7042?\\=  
business conditions                                  业务情况，经营情况 \WdSj  
business licence                               (企业等的)营业执照 h|Qb:zEP,  
business relation                                业务关系 >X:!Y[N  
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