[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 /NxuNi;5  
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审计词汇英汉对照 n+k,:O5  
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ability to continue as a going concern               持续经营能力 [\&2&  
acceptability                                     可接受性，可接受程度 dEW= V"W  
acceptable level of detection risk                     检查风险的可接受水平 M0`1o p1  
acceptance of engagement                       接受委托 6Xbf3So  
accepting the engagement for the first time              首次接受委托 #qeC)T  
access to asset                                         对资产的接触 ;WhRDmT  
according to                                     根据，依据，依照 =y`-:j\  
account balance                                账户余额 z";(0%  
account for                                       对……进行会计处理，核算；解释 "/Gw`^t  
accounting                                        会计，会计学 "F4 3q8P  
accounting advisory serve                        会计咨询服务 A8Km8"  
accounting firm                                 会计师事务所 }{Ra5-PY  
accounting information                      会计信息，会计资料 aX Ie  
accounting period                             会计期间 ?TI]0)  
accounting policies                                   会计政策 `7[!bCl  
accounting professional bodies                 会计职业组织，会计职业团体 <`wOy[e  
accounting records                                   会计记录 <qEBF`XP=  
accounting responsibility                           会计责任 ,Z} ST|$u  
accounting service                             会计服务 W_,7hvE?"H  
accounting standards                                会计准则 ~ H/Zi BL@  
Accounting Standards for Business Enterprises       企业会计准则 k;)mc+ ~+  
accounting system                             会计系统 6~x
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accounting treatment                                会计处理 [70 5[  
accuracy                                    准确性，精确性 Y/T-q<ag8  
additional audit procedures                      追加审计程序 GK[9IF#_>  
addressee                                         收件人，收信人 [jrfh>v  
Administration of State-owned Assets  (the～)     国有资产管理局 MH0wpHz  
administrative laws and regulations                 行政法规 -)R =p"-w  
adverse impact                                 不利影响，负面影响 [(&aVHUj  
adverse opinion                                反对意见 .tQ(q=#  
advisory group                                  咨询组，顾问组 'yV*eG?^&  
agency fee                                        代理费，代理费用 VN'\c3;  
aggregate                                          总计，合计为…… IreY8.FND  
alternation of document and record                 变造文件和记录 @]p{%"$  
alternative audit procedures                      替代审计程序，备选审计程序 Qqk(,1u  
amend                                              修改，修订 ,t:P  
amortisation                                      摊销 #)]/wqPoW  
analytical capacity                             分析能力 IM5[O}aq  
analytical procedures                               分析性程序 8=zREt<Se  
annual financial statements                        年度会计报表，年度财务报表 n$9Xj@+  
appendix                                          附录，附表 5)5yH bS  
applicable                                         适用的 &xGpbJG  
applicable laws and regulations                 适用的法规 {3kz\F S  
application systems                                  应用系统 e,lLHg  
apply consistently                              一贯地执行，一贯地实施 0WYu5|   
appropriate                                       适当的，合适的； TQ0ZBhd  
征用，挪用 `(=?k[48  
appropriate authorization                          适当的授权 # ;?/fZjY  
appropriateness of audit evidence                    审计证据的适当性 .rnT'""i<5  
approval                                    批准，核准 pS}IU{#;  
assertion                                    (会计报表上的)认定；确认 1LAd5X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -=5~-
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asset                                                 资产，财产 %d%?\jVb  
asset restructuring                             资产重组 0Ub'=`]5a  
assignment of duties                                 职责的划分 }[h]z7e2S  
assistant                                     助理，助理人员 g1.u1}  
associated company                                 联属公司，联营公司 ~*<`PDO?  
association                                        联合，结合；协会，社团 .D\oKhV(  
assumption                                       假设，假定 ]qu6/Z  
at a given date                                         在某一特定时日 )=MK&72r  
attestation                                         鉴证，公证 po,Ue>n/  
attestation service                             鉴证服务 \7pEn  
audit adjustment                                审计调整 hw*u.46  
audit areas                                        审计领域 3IB9-wG  
audit conclusion                                审计结论 WWH<s%C  
audit effectiveness                             审计效果 lNtxM"G&  
audit efficiency                                  审计效率 r/"^{0;F{W  
audit engagement letter                      审计业务约定书 a|.IAxJ  
audit evidence                                          审计证据 l&:8 'k+%=  
audit fee                                    审计费 B& R?{y*  
audit files                                          审计档案 wu`+KUx  
audit findings                                     审计中发现的事项 |]k,0Y3v  
audit implementation stage                        审计实施阶段 xXa4t4 gR  
audit mark                                        审计标识 jb{9W7;RL  
audit materiality                                 审计重要性 e6 x#4YH  
audit method                                     审计方法 !$> b}w'  
audit objective                                         审计目标，审计目的 :]CL}n$*  
audit of financial statements                      会计报表审计，财务报表审计 <r`;$K  
audit opinion                                     审计意见 z!18Jh  
audit period                                      被审计期间，被审计年度 ~(huU
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audit plan                                          审计计划 uOy/c 8`  
audit planning                                    编制审计计划，制定审计计划，审计计划 <t*<SdAq>`  
audit planning stage                                  审计计划阶段 Cc,V ]  
audit procedure                                审计程序 MX7Ix{  
audit programme                               审计程序表，具体审计计划 yWE\)]9  
audit report                                       审计报告 p] /[ji  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VmN7a6a  
audit report with a qualified opinion                 有保留意见的审计报告 r<Cr)%z!  
audit report with an adverse opinion                否定意见的审计报告 `Syfl^9B  
audit report with dual dates                      双重日期审计报告 m%>}T75C^  
audit reporting stage                                 审计报告阶段 EltCtfm`  
audit responsibility                                   审计责任 l^B4.1rT  
audit results                                      审计结果 %7w8M{I R3  
audit risk                                          审计风险 WBkx!{\z  
audit sampling                                          审计抽样 (Z[c7  
audit sampling techniques                         审计抽样方法，审计抽样技术 u%E8&T8,  
audit strategies                                  审计策略 s/s&d pT*  
audit summary                                         审计总结，审计小结 5>daWmD  
audit team                                         审计小组 hsS&|7Pt  
audit test                                    审计测试 =T&<z_L  
audit trail                                          审计轨迹 ~{5va  
audit work                                        审计工作 @G=7A;-pv0  
audit working paper                                 审计工作底稿 sPeTW*HeR  
audited financial statement                        审计会计报表，已审计财务报表 Dm8fcD  
Auditing Guidelines (the～)                      审计规范指南 }1~9i'o%Z  
auditing standards                             审计准则 ^Jq('@  
audit-oriented working paper                          (审计)业务类工作底稿 ls!A'@J  
authorisation                                     授权 /j4G}  
authorisation of transaction                       交易的授权 Kg"eS`-  
availability                                         可获得性 J'7;+.s(  
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balance                                      余额；差额；平衡 F ]Zg  
balance sheet                                    资产负债表 $x]/|u/9  
bank                                                 银行 /IJy'@B  
bank account                                    银行账户，银行户头 S-Vj$asv!  
bank statement                                 银行对账单 3&AJN#c  
barter transaction                              易货交易，以物换物交易 /2c(6h  
basis of audit                                    审计依据 W} H~ka  
basis of preparation                                (会计报表的)编制基础 LP|YW*i=IQ  
book of account                               账目，账簿 g52)/HM  
borrowing                                         借款，贷款，借债 G)t-W%D&  
branch                                              分支，分支机构，分店 svl!"tMXl  
brought forward                                (账户余额等的)承上年，承上期，承上页 (l-=/6-   
budget                                              预算 CMOyK^(e  
building                                      建筑物；大楼 -.8K"j{N  
business conditions                                  业务情况，经营情况 'VCuMCV  
business licence                               (企业等的)营业执照 ryh"/lu[B  
business relation                                业务关系 kh2TDxa&  
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