[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 :k-@w5(  
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审计词汇英汉对照 |8tKN"QG  
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ability to continue as a going concern               持续经营能力 &c}2[=  
acceptability                                     可接受性，可接受程度 \x:} |   
acceptable level of detection risk                     检查风险的可接受水平 -(7oFOtg  
acceptance of engagement                       接受委托 39 MOqVc  
accepting the engagement for the first time              首次接受委托 (| #%omLL  
access to asset                                         对资产的接触 "
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according to                                     根据，依据，依照 Xvk+1:D  
account balance                                账户余额 TqSjL{l%  
account for                                       对……进行会计处理，核算；解释 fda4M  
accounting                                        会计，会计学 1_TniR3z1  
accounting advisory serve                        会计咨询服务 -BSO$'{7  
accounting firm                                 会计师事务所 f:t j   
accounting information                      会计信息，会计资料 1:Ff#Eq,s  
accounting period                             会计期间 1;PI%++  
accounting policies                                   会计政策 8H1&=)M=  
accounting professional bodies                 会计职业组织，会计职业团体 \GV'{W+o2  
accounting records                                   会计记录 AQ0zs y  
accounting responsibility                           会计责任 @REMl~"D5  
accounting service                             会计服务 6J_
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accounting standards                                会计准则 d,o*{sM5d  
Accounting Standards for Business Enterprises       企业会计准则 | #b/EA9  
accounting system                             会计系统 gLY15v4?  
accounting treatment                                会计处理 O\ gVB!x  
accuracy                                    准确性，精确性 qA[cF$CIl)  
additional audit procedures                      追加审计程序 unNN&m#@  
addressee                                         收件人，收信人 kGL3*x  
Administration of State-owned Assets  (the～)     国有资产管理局 OO'zIC<z  
administrative laws and regulations                 行政法规 GXk |p8  
adverse impact                                 不利影响，负面影响 Jz*A!Li  
adverse opinion                                反对意见 0|i|z!N>  
advisory group                                  咨询组，顾问组 CMyz!jZ3  
agency fee                                        代理费，代理费用 6y "]2UgQk  
aggregate                                          总计，合计为…… dWu;F^  
alternation of document and record                 变造文件和记录 ktRGl>J  
alternative audit procedures                      替代审计程序，备选审计程序 =p7id5"  
amend                                              修改，修订 17`-eDd  
amortisation                                      摊销 tv Zq):c  
analytical capacity                             分析能力 oad /xbp@/  
analytical procedures                               分析性程序 d^v.tYM$N  
annual financial statements                        年度会计报表，年度财务报表 fdHFSnQ g  
appendix                                          附录，附表 :`lP+y?a1  
applicable                                         适用的 X4!Jj*  
applicable laws and regulations                 适用的法规 OOXP1L  
application systems                                  应用系统 (Q&O'ng1  
apply consistently                              一贯地执行，一贯地实施 lauq(aD_C  
appropriate                                       适当的，合适的； gX$gUB) x  
征用，挪用 ~3&hvm[IQ  
appropriate authorization                          适当的授权 IxG7eX!  
appropriateness of audit evidence                    审计证据的适当性 mg>wv[ 7  
approval                                    批准，核准 MttFB;Tp  
assertion                                    (会计报表上的)认定；确认 HIt9W]koO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /{ P-WRz>  
asset                                                 资产，财产 V6h8+|hK  
asset restructuring                             资产重组 0P!Fci/t  
assignment of duties                                 职责的划分 Ino]::ZJ/  
assistant                                     助理，助理人员 i)Q d>(v  
associated company                                 联属公司，联营公司 I~Qi):&x  
association                                        联合，结合；协会，社团 |7Ab_  
assumption                                       假设，假定 NxDVU?@p*  
at a given date                                         在某一特定时日 `Q/\w1-Q  
attestation                                         鉴证，公证 3xmPY.  
attestation service                             鉴证服务 &Nw|(z&$  
audit adjustment                                审计调整 'i:lV'  
audit areas                                        审计领域 P}>>$$b\Yi  
audit conclusion                                审计结论 'cAS>s"$}V  
audit effectiveness                             审计效果 +?[s"(  
audit efficiency                                  审计效率 9qB4\ONXZ  
audit engagement letter                      审计业务约定书 &}|`h8JA]K  
audit evidence                                          审计证据 (_+ux1h6^  
audit fee                                    审计费 Y*O Bky  
audit files                                          审计档案 1_]%,  
audit findings                                     审计中发现的事项 sY?wQ:  
audit implementation stage                        审计实施阶段 tA,J~|+f:  
audit mark                                        审计标识 QC&,C}t,  
audit materiality                                 审计重要性 om=kA"&&Q  
audit method                                     审计方法 XW\ 3ttx  
audit objective                                         审计目标，审计目的 k7L4~W  
audit of financial statements                      会计报表审计，财务报表审计 2$VSH&  
audit opinion                                     审计意见 e**'[3Y  
audit period                                      被审计期间，被审计年度 t<$J 3h/"  
audit plan                                          审计计划 :#{0yno)H  
audit planning                                    编制审计计划，制定审计计划，审计计划 %`\Qtsape  
audit planning stage                                  审计计划阶段 jxt]Z3a~0  
audit procedure                                审计程序 VVpJ +  
audit programme                               审计程序表，具体审计计划 yD`pUE$  
audit report                                       审计报告 .7:ecF
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 LyR<cd$W  
audit report with a qualified opinion                 有保留意见的审计报告 SQ]M"&\{y  
audit report with an adverse opinion                否定意见的审计报告 fF=tT C  
audit report with dual dates                      双重日期审计报告 fY #Yn  
audit reporting stage                                 审计报告阶段 h?}S|>9  
audit responsibility                                   审计责任 -)KNsW  
audit results                                      审计结果 B[ D s?:  
audit risk                                          审计风险 J4z&J SY  
audit sampling                                          审计抽样 t]iKU@3  
audit sampling techniques                         审计抽样方法，审计抽样技术 {sj{3Iu  
audit strategies                                  审计策略 \OWxf [  
audit summary                                         审计总结，审计小结 :_nGh]%  
audit team                                         审计小组 D0MW~Y6{  
audit test                                    审计测试 =<zlg~i  
audit trail                                          审计轨迹 ,t9C P  
audit work                                        审计工作 .|TF /b]  
audit working paper                                 审计工作底稿 <Lt"e8Z>x  
audited financial statement                        审计会计报表，已审计财务报表 /TIt-c  
Auditing Guidelines (the～)                      审计规范指南 _J#oAE5]!  
auditing standards                             审计准则 |z&7KoYK'  
audit-oriented working paper                          (审计)业务类工作底稿 'WBhW5@  
authorisation                                     授权 St> E\tXp  
authorisation of transaction                       交易的授权 Ml{4)%~Y7f  
availability                                         可获得性 UlKg2p  
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balance                                      余额；差额；平衡 N=~DSsw  
balance sheet                                    资产负债表 hhI*2|i"L  
bank                                                 银行 D~`RLPMk  
bank account                                    银行账户，银行户头 qg<Y^y  
bank statement                                 银行对账单 i.eMrzJ|  
barter transaction                              易货交易，以物换物交易 E8<,j})*  
basis of audit                                    审计依据 [9Tnp]q  
basis of preparation                                (会计报表的)编制基础 >?G!>kw  
book of account                               账目，账簿 c?GV  
borrowing                                         借款，贷款，借债 +%~me?  
branch                                              分支，分支机构，分店 *YX:e@Fm.a  
brought forward                                (账户余额等的)承上年，承上期，承上页 KZaiy*
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budget                                              预算 BJLeE}=H  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 IlI5xkJ(  
business licence                               (企业等的)营业执照 "-AFWWKtx  
business relation                                业务关系 ycvgF6Me<  
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