[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 |1/8m/2Af.  
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审计词汇英汉对照 =<)/lz] H  
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ability to continue as a going concern               持续经营能力 DMs8B&Y=  
acceptability                                     可接受性，可接受程度 [;4ak )!  
acceptable level of detection risk                     检查风险的可接受水平 g\?07@Zd|  
acceptance of engagement                       接受委托 g>eWX*Pa|  
accepting the engagement for the first time              首次接受委托 |id7@3leu  
access to asset                                         对资产的接触 `[XH
=-p  
according to                                     根据，依据，依照 Ux{QYjFE  
account balance                                账户余额 5dG+>7Iy}  
account for                                       对……进行会计处理，核算；解释 w(X
}  
accounting                                        会计，会计学 ;`kOFg#`)c  
accounting advisory serve                        会计咨询服务 =CS$c?  
accounting firm                                 会计师事务所 wV{j CQ  
accounting information                      会计信息，会计资料 k.Gt}\6zP  
accounting period                             会计期间 Y5B!*+h  
accounting policies                                   会计政策 O U9{Y9e  
accounting professional bodies                 会计职业组织，会计职业团体 b"`fS`@/MW  
accounting records                                   会计记录 H!,V7R  
accounting responsibility                           会计责任 mo=@Zt  
accounting service                             会计服务 nw_|W)JVQ  
accounting standards                                会计准则 {{[@ X  
Accounting Standards for Business Enterprises       企业会计准则 g2*}XS3  
accounting system                             会计系统 ,zH\P+*  
accounting treatment                                会计处理 I")Ud?v0)  
accuracy                                    准确性，精确性 9$VdYw7D  
additional audit procedures                      追加审计程序 '%:E4oI  
addressee                                         收件人，收信人 [nX{sM%  
Administration of State-owned Assets  (the～)     国有资产管理局 NNTrH\SU#  
administrative laws and regulations                 行政法规 SrOv* D3  
adverse impact                                 不利影响，负面影响 m7XN6zX  
adverse opinion                                反对意见 YnDaBpx  
advisory group                                  咨询组，顾问组 UYQ@ub  
agency fee                                        代理费，代理费用 QfM^J5j.M?  
aggregate                                          总计，合计为…… W?.xtQEv  
alternation of document and record                 变造文件和记录 mUR[;;l  
alternative audit procedures                      替代审计程序，备选审计程序 ;ByCtVm2  
amend                                              修改，修订 ?qn4ea-\P  
amortisation                                      摊销 Ae2Y\sAV  
analytical capacity                             分析能力 66+]D4(k  
analytical procedures                               分析性程序 3+:NX6Ewb*  
annual financial statements                        年度会计报表，年度财务报表 }v?l0Gk(  
appendix                                          附录，附表 d~QJ}a  
applicable                                         适用的 2)n%rvCQ  
applicable laws and regulations                 适用的法规 %$Q!'+YW  
application systems                                  应用系统 y^kC2DS   
apply consistently                              一贯地执行，一贯地实施 >
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appropriate                                       适当的，合适的； $U. 2"  
征用，挪用 h\Zh^ B6J  
appropriate authorization                          适当的授权 S_VzmCi  
appropriateness of audit evidence                    审计证据的适当性 rEU1 VvE  
approval                                    批准，核准 ^<v.= 7cL0  
assertion                                    (会计报表上的)认定；确认 ,5K&f\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M$f _I +  
asset                                                 资产，财产 I>-}ys`[  
asset restructuring                             资产重组 !4t%\N6Ib  
assignment of duties                                 职责的划分 a" 1LF`  
assistant                                     助理，助理人员  |Xv\3r  
associated company                                 联属公司，联营公司 cmah
a%3d  
association                                        联合，结合；协会，社团 F%{z EANm  
assumption                                       假设，假定 hKsx7`[  
at a given date                                         在某一特定时日 WFS6N.Ap  
attestation                                         鉴证，公证 T).}~i;!  
attestation service                             鉴证服务 [
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audit adjustment                                审计调整 J KCV>k  
audit areas                                        审计领域 =umF C[.W  
audit conclusion                                审计结论 Tilr%D(Q  
audit effectiveness                             审计效果 A?)(^  
audit efficiency                                  审计效率 6Hd^qouid  
audit engagement letter                      审计业务约定书 *t={9h  
audit evidence                                          审计证据 H-X5A\\5  
audit fee                                    审计费 WCp[6g&%O  
audit files                                          审计档案 '64/2x  
audit findings                                     审计中发现的事项 /T6Te<68^  
audit implementation stage                        审计实施阶段 :n x;~f  
audit mark                                        审计标识 *S Z]xrs  
audit materiality                                 审计重要性 ~H]d9C  
audit method                                     审计方法 mj9]M?]  
audit objective                                         审计目标，审计目的 %U1HvmyK  
audit of financial statements                      会计报表审计，财务报表审计 ^4saB+qm  
audit opinion                                     审计意见 =)]RD%Oq  
audit period                                      被审计期间，被审计年度 -OfAl~ 4  
audit plan                                          审计计划 rj5)b:c}  
audit planning                                    编制审计计划，制定审计计划，审计计划 1fF\k#BE-%  
audit planning stage                                  审计计划阶段 vha@YP C=  
audit procedure                                审计程序 lPlJL`e  
audit programme                               审计程序表，具体审计计划 >v%UV:7ap  
audit report                                       审计报告 i{J[;rV9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8mX:*$qm:  
audit report with a qualified opinion                 有保留意见的审计报告 wo^1%:@/2  
audit report with an adverse opinion                否定意见的审计报告 b1ZHfe:  
audit report with dual dates                      双重日期审计报告 _ `7[}M~  
audit reporting stage                                 审计报告阶段 _&xkj8O  
audit responsibility                                   审计责任 ^^)\|kW?  
audit results                                      审计结果 8}^ym^H|j  
audit risk                                          审计风险 wKz*)C  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 x/92],.Mz  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 6M8(KN^  
audit team                                         审计小组 9x9E+DG#(  
audit test                                    审计测试 uQW d1>  
audit trail                                          审计轨迹 Zt4 r_7  
audit work                                        审计工作 ;[Hrpl S  
audit working paper                                 审计工作底稿 y"nCT3  
audited financial statement                        审计会计报表，已审计财务报表 Gv\fF;,R  
Auditing Guidelines (the～)                      审计规范指南 8@I.\u)0  
auditing standards                             审计准则 6r,zOs-I]  
audit-oriented working paper                          (审计)业务类工作底稿 E95VR?nUg  
authorisation                                     授权 An !i  
authorisation of transaction                       交易的授权 Lismo#  
availability                                         可获得性 jbTyM"Y  
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balance                                      余额；差额；平衡 nSU7,K`PM  
balance sheet                                    资产负债表 sY'd
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bank                                                 银行 cuQ=bRIb  
bank account                                    银行账户，银行户头 DAd$u1  
bank statement                                 银行对账单 :#W>lq@H  
barter transaction                              易货交易，以物换物交易 #D HeEE  
basis of audit                                    审计依据 \G1(r=fU  
basis of preparation                                (会计报表的)编制基础 &44?k:  
book of account                               账目，账簿 nL!nzA  
borrowing                                         借款，贷款，借债 m^,3jssdA  
branch                                              分支，分支机构，分店 gr$H?|n l  
brought forward                                (账户余额等的)承上年，承上期，承上页 *(<3 oIRS  
budget                                              预算 9}Zi_xK&|e  
building                                      建筑物；大楼 T}A{Xu*:+H  
business conditions                                  业务情况，经营情况 ;4 ]l P  
business licence                               (企业等的)营业执照 aeF^&F0  
business relation                                业务关系 YA^g[,  
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