[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 
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 <;?1#ok  
acceptability                                     可接受性，可接受程度 tD}-&"REP  
acceptable level of detection risk                     检查风险的可接受水平 DC1.f(cdR  
acceptance of engagement                       接受委托 <Lxp t  
accepting the engagement for the first time              首次接受委托 )`'a1y|  
access to asset                                         对资产的接触 'Q:%s  
according to                                     根据，依据，依照 Ay 4P_>^  
account balance                                账户余额 z[<Na3]  
account for                                       对……进行会计处理，核算；解释 (GpP=lSSeY  
accounting                                        会计，会计学 4:a ~Wl p[  
accounting advisory serve                        会计咨询服务 *c/V('D/  
accounting firm                                 会计师事务所 oQmXKV+[v  
accounting information                      会计信息，会计资料 :A @f[Y'9  
accounting period                             会计期间 IO 0n 
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accounting policies                                   会计政策 VV}"zc^  
accounting professional bodies                 会计职业组织，会计职业团体 "T^%HPif  
accounting records                                   会计记录 zx2 `0%Q  
accounting responsibility                           会计责任 0|j44e}  
accounting service                             会计服务 U/s Z1u-  
accounting standards                                会计准则 c_+fA  
Accounting Standards for Business Enterprises       企业会计准则 4^:dmeMZ`  
accounting system                             会计系统 cNmAr8^}  
accounting treatment                                会计处理 LAlX|b  
accuracy                                    准确性，精确性 Et (H6O8  
additional audit procedures                      追加审计程序 E#8|h(  
addressee                                         收件人，收信人 G/#<d-}_  
Administration of State-owned Assets  (the～)     国有资产管理局 w+*rbJ  
administrative laws and regulations                 行政法规 SG\ /m'F  
adverse impact                                 不利影响，负面影响 KA{QGaZ/  
adverse opinion                                反对意见 p!=8Pq.  
advisory group                                  咨询组，顾问组 #rGCv~0*l  
agency fee                                        代理费，代理费用 H!X*29nX  
aggregate                                          总计，合计为…… YlG#sBzl  
alternation of document and record                 变造文件和记录 *WJK&  
alternative audit procedures                      替代审计程序，备选审计程序 ':_gYA  
amend                                              修改，修订 v@yqTZ  
amortisation                                      摊销 w42{)S"  
analytical capacity                             分析能力 C(B"@   
analytical procedures                               分析性程序 G;u~H<  
annual financial statements                        年度会计报表，年度财务报表 P, l (4  
appendix                                          附录，附表 .|07IH/Di{  
applicable                                         适用的 c U(z5th  
applicable laws and regulations                 适用的法规 +$(y2F7|u-  
application systems                                  应用系统 Cu24xP`  
apply consistently                              一贯地执行，一贯地实施 ^q/^.Gf  
appropriate                                       适当的，合适的； W? E,"z  
征用，挪用 |IzL4>m:;  
appropriate authorization                          适当的授权 GeB&S!F  
appropriateness of audit evidence                    审计证据的适当性 BxlhCu  
approval                                    批准，核准 \_
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assertion                                    (会计报表上的)认定；确认 L[*cbjt[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tB`"gC~  
asset                                                 资产，财产 2 V\hG?<  
asset restructuring                             资产重组 $E^sA|KcT  
assignment of duties                                 职责的划分 W|rAn2H  
assistant                                     助理，助理人员 4f8XO"k7t=  
associated company                                 联属公司，联营公司 8,vP']4r%  
association                                        联合，结合；协会，社团 -@#],s7  
assumption                                       假设，假定 v*JKLA  
at a given date                                         在某一特定时日 L?0IUGY  
attestation                                         鉴证，公证 |4 j6}g\  
attestation service                             鉴证服务 y
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audit adjustment                                审计调整 G"u4]!$/  
audit areas                                        审计领域 \v c&V8  
audit conclusion                                审计结论 mr#.uhd.z  
audit effectiveness                             审计效果 d$+0;D4E  
audit efficiency                                  审计效率 %Y'/_ esH2  
audit engagement letter                      审计业务约定书 ip{b*@K  
audit evidence                                          审计证据 <im}R9eJ1  
audit fee                                    审计费 uBg# zx  
audit files                                          审计档案 h]z8.k2n  
audit findings                                     审计中发现的事项 o(l%k},a  
audit implementation stage                        审计实施阶段 KV&6v`K/N  
audit mark                                        审计标识 fQ!W)>mi  
audit materiality                                 审计重要性 >Sk%78={R  
audit method                                     审计方法 bVN?7D(  
audit objective                                         审计目标，审计目的 w;AbJCv2  
audit of financial statements                      会计报表审计，财务报表审计 E2cZk6~m{  
audit opinion                                     审计意见 $[MAm)c:]{  
audit period                                      被审计期间，被审计年度 eUCBQK  
audit plan                                          审计计划 )*uotV  
audit planning                                    编制审计计划，制定审计计划，审计计划 `<<9A\Y-f  
audit planning stage                                  审计计划阶段 &X` lh P  
audit procedure                                审计程序 4A(h'(^7A  
audit programme                               审计程序表，具体审计计划 P()W\+",n  
audit report                                       审计报告 D^F=:-l m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lAC"7 Z?F  
audit report with a qualified opinion                 有保留意见的审计报告 |+sAqx1IF  
audit report with an adverse opinion                否定意见的审计报告 eA Fp<2g  
audit report with dual dates                      双重日期审计报告 \j wx
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audit reporting stage                                 审计报告阶段 edlf++r~  
audit responsibility                                   审计责任 \/Q~C!  
audit results                                      审计结果 Tl-%;X <X  
audit risk                                          审计风险 S-Vxlku]  
audit sampling                                          审计抽样 gPd,  
audit sampling techniques                         审计抽样方法，审计抽样技术 &%/T4$'+Y+  
audit strategies                                  审计策略 ,g"JgX  
audit summary                                         审计总结，审计小结 FrLv%tK|  
audit team                                         审计小组 'BgR01w J  
audit test                                    审计测试 z`\KQx  
audit trail                                          审计轨迹 wCv9VvF`  
audit work                                        审计工作 /#eS3`48  
audit working paper                                 审计工作底稿 ObreDv^,  
audited financial statement                        审计会计报表，已审计财务报表 4u41M,nJQd  
Auditing Guidelines (the～)                      审计规范指南 /6y{ ?0S  
auditing standards                             审计准则 !a!4^zqp  
audit-oriented working paper                          (审计)业务类工作底稿 7o!t/WEEq  
authorisation                                     授权 ?GLCd7TP  
authorisation of transaction                       交易的授权 PX/^*  
availability                                         可获得性 <)sL8G9Y  
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balance                                      余额；差额；平衡 H)dZ0n4T  
balance sheet                                    资产负债表  r6aIW8  
bank                                                 银行 8o $` '  
bank account                                    银行账户，银行户头 OBF-U]?Y  
bank statement                                 银行对账单 ,->5 sJ{U  
barter transaction                              易货交易，以物换物交易 w&VDe(:~  
basis of audit                                    审计依据 @PQd6%@  
basis of preparation                                (会计报表的)编制基础 |_+l D|'  
book of account                               账目，账簿 fN<Y3^i"  
borrowing                                         借款，贷款，借债 [4dX[  
branch                                              分支，分支机构，分店 Hm|N{  
brought forward                                (账户余额等的)承上年，承上期，承上页 -G_3
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budget                                              预算 @u Q *$  
building                                      建筑物；大楼 eHd7fhW5  
business conditions                                  业务情况，经营情况 .We{W{  
business licence                               (企业等的)营业执照 n8T'}d+mm  
business relation                                业务关系 ^4<&"aoo  
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