[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 D/7hVwMw:
 
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审计词汇英汉对照 m=.}}DcSs  
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ability to continue as a going concern               持续经营能力 <6L=% \X{*  
acceptability                                     可接受性，可接受程度 NIasce e  
acceptable level of detection risk                     检查风险的可接受水平 (bBr O74lR  
acceptance of engagement                       接受委托 cy+EJq I  
accepting the engagement for the first time              首次接受委托 "2
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access to asset                                         对资产的接触 Y\pRk6,  
according to                                     根据，依据，依照 !?%'Fy6t  
account balance                                账户余额 0*-nVC1  
account for                                       对……进行会计处理，核算；解释 |fTWf}Jx  
accounting                                        会计，会计学 SF#Rc>v  
accounting advisory serve                        会计咨询服务 >QJfTkD$  
accounting firm                                 会计师事务所 O"Ua|8  
accounting information                      会计信息，会计资料 Tl2e?El;4  
accounting period                             会计期间 2-#:Y  
accounting policies                                   会计政策 cHO8%xu`  
accounting professional bodies                 会计职业组织，会计职业团体 jh|4Y(  
accounting records                                   会计记录 fL7u419=  
accounting responsibility                           会计责任 v7kR]HU[y  
accounting service                             会计服务 rt5eN:'qY  
accounting standards                                会计准则 RXDPT  
Accounting Standards for Business Enterprises       企业会计准则 5|^{t00T~  
accounting system                             会计系统 |loo^!I  
accounting treatment                                会计处理 acdWU"<  
accuracy                                    准确性，精确性 _o-lNt+  
additional audit procedures                      追加审计程序 ])YGeY(V0+  
addressee                                         收件人，收信人 OalBr?^  
Administration of State-owned Assets  (the～)     国有资产管理局 >tFv&1iR  
administrative laws and regulations                 行政法规 q%Fc?d9  
adverse impact                                 不利影响，负面影响 yavoGk
 
adverse opinion                                反对意见 O*d4zBT  
advisory group                                  咨询组，顾问组 9^5D28y  
agency fee                                        代理费，代理费用 ^
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aggregate                                          总计，合计为…… on=I*?+R  
alternation of document and record                 变造文件和记录 0-9.u`)#yu  
alternative audit procedures                      替代审计程序，备选审计程序 BL& D|e  
amend                                              修改，修订 ]XAJ|[]sj*  
amortisation                                      摊销 ggR--`D[  
analytical capacity                             分析能力 .}V&*-e
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analytical procedures                               分析性程序 n!*uv~%$  
annual financial statements                        年度会计报表，年度财务报表 +u
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appendix                                          附录，附表 <\If:  
applicable                                         适用的 =b* Is,R/  
applicable laws and regulations                 适用的法规 dT9 ekNQB  
application systems                                  应用系统 0B;cQSH!q  
apply consistently                              一贯地执行，一贯地实施 J^G#x}y  
appropriate                                       适当的，合适的； jD eNCJ  
征用，挪用 RXj6L~vs5_  
appropriate authorization                          适当的授权 w|uO)/v  
appropriateness of audit evidence                    审计证据的适当性 Y^(Sc4 W  
approval                                    批准，核准 *Ugtg9j  
assertion                                    (会计报表上的)认定；确认 aeBA`ry"B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -q-/0d<l  
asset                                                 资产，财产 q~K KN /N  
asset restructuring                             资产重组 kK]^q| vb6  
assignment of duties                                 职责的划分 y+PiH  
assistant                                     助理，助理人员 JrkjfoN  
associated company                                 联属公司，联营公司 !w[io;  
association                                        联合，结合；协会，社团 /W6r{Et  
assumption                                       假设，假定 71h?t`N  
at a given date                                         在某一特定时日 (xJZeY)-b^  
attestation                                         鉴证，公证 n nZ|oEF  
attestation service                             鉴证服务 1{.=T&eG#  
audit adjustment                                审计调整 Viu+#J;l  
audit areas                                        审计领域 nv9kl Q@  
audit conclusion                                审计结论 tv+H4/  
audit effectiveness                             审计效果 _(q|W3  
audit efficiency                                  审计效率 r95l. v  
audit engagement letter                      审计业务约定书 o~*5FN}%+l  
audit evidence                                          审计证据 t1I` n(]n  
audit fee                                    审计费 ET&Q}UOE  
audit files                                          审计档案 XU}|
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audit findings                                     审计中发现的事项 #jja#PF]7  
audit implementation stage                        审计实施阶段 1f"LAs`%  
audit mark                                        审计标识 '~1uJ0H  
audit materiality                                 审计重要性 ?d -$lI  
audit method                                     审计方法 r`THOj\cM  
audit objective                                         审计目标，审计目的 $=?CW(  
audit of financial statements                      会计报表审计，财务报表审计 6L~tUe.G  
audit opinion                                     审计意见 5Y4i|R  
audit period                                      被审计期间，被审计年度 \y-Lt!}  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 ^}-(8~_en  
audit planning stage                                  审计计划阶段 SX{6L(  
audit procedure                                审计程序 m,~ @1  
audit programme                               审计程序表，具体审计计划 -'tgr6=|w"  
audit report                                       审计报告 COx<X\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kW#{[,7r  
audit report with a qualified opinion                 有保留意见的审计报告 K,>D%mJ  
audit report with an adverse opinion                否定意见的审计报告 ;btH[a iV  
audit report with dual dates                      双重日期审计报告 u= |hRTD=  
audit reporting stage                                 审计报告阶段 8%UI<I,  
audit responsibility                                   审计责任 y<G@7?  
audit results                                      审计结果 *N0R3da  
audit risk                                          审计风险 P8JN m"C  
audit sampling                                          审计抽样 ,Z7tpFC  
audit sampling techniques                         审计抽样方法，审计抽样技术 axl!zu*  
audit strategies                                  审计策略 H-Uy~Ry*T  
audit summary                                         审计总结，审计小结 8q6b3q:c  
audit team                                         审计小组 bBQ1~ R  
audit test                                    审计测试 |/?)u$U<  
audit trail                                          审计轨迹 G?Y2 b  
audit work                                        审计工作 
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audit working paper                                 审计工作底稿 ~ituPrH%<  
audited financial statement                        审计会计报表，已审计财务报表 yK +&1U2`  
Auditing Guidelines (the～)                      审计规范指南 L`yyn/2>  
auditing standards                             审计准则 \(lt [=  
audit-oriented working paper                          (审计)业务类工作底稿 M'=27!D^  
authorisation                                     授权 R~,*W1G6sF  
authorisation of transaction                       交易的授权 kq[*q-:"x  
availability                                         可获得性 Vo%MG.IPB  
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balance                                      余额；差额；平衡 U$J l5[`F^  
balance sheet                                    资产负债表 eD0Rv0BV^  
bank                                                 银行 FTtGiGd|Zy  
bank account                                    银行账户，银行户头 5@$b@jTd  
bank statement                                 银行对账单 +"!,rZ7,A  
barter transaction                              易货交易，以物换物交易 t@Qs&DZ7k  
basis of audit                                    审计依据 Ks.pb !r  
basis of preparation                                (会计报表的)编制基础 K8.=bGyg  
book of account                               账目，账簿 p7Yej(B  
borrowing                                         借款，贷款，借债 Go}C{(4T  
branch                                              分支，分支机构，分店 Kq|L:Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 vjI>TIy  
budget                                              预算 ellj/u61bj  
building                                      建筑物；大楼 eu(1bAfS&T  
business conditions                                  业务情况，经营情况 /@5X
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business licence                               (企业等的)营业执照 taXS>*|B  
business relation                                业务关系 g?ID}E~<  
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