[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 \.H9$C$  
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审计词汇英汉对照 OXHvT/L`  
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ability to continue as a going concern               持续经营能力 :)#hrFp  
acceptability                                     可接受性，可接受程度 <4bz
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acceptable level of detection risk                     检查风险的可接受水平 qoj^_s6  
acceptance of engagement                       接受委托 *@_u4 T7|{  
accepting the engagement for the first time              首次接受委托 MpORGd  
access to asset                                         对资产的接触 SY-ez91  
according to                                     根据，依据，依照 p%q.*trUb9  
account balance                                账户余额 ZFS7{ :  
account for                                       对……进行会计处理，核算；解释 B.$PhmCG  
accounting                                        会计，会计学 LY]nl3{E  
accounting advisory serve                        会计咨询服务 :qK
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accounting firm                                 会计师事务所 Y1{B c<tC  
accounting information                      会计信息，会计资料 ^GMJ~
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accounting period                             会计期间 Jyj0Gco  
accounting policies                                   会计政策 'LVn^TB_f&  
accounting professional bodies                 会计职业组织，会计职业团体 P+<BOG|m  
accounting records                                   会计记录 (1CJw:  
accounting responsibility                           会计责任 XZS5B~E '  
accounting service                             会计服务 ~>V-*NT8  
accounting standards                                会计准则 pDu{e>S|:  
Accounting Standards for Business Enterprises       企业会计准则 'p%=<0vrr  
accounting system                             会计系统 *>jjMyn  
accounting treatment                                会计处理 RMoJz6^>  
accuracy                                    准确性，精确性 xS'zZ%?  
additional audit procedures                      追加审计程序 o+nG3kRD  
addressee                                         收件人，收信人 0$6*o}N%  
Administration of State-owned Assets  (the～)     国有资产管理局 zJ9v%.e  
administrative laws and regulations                 行政法规 t|}O.u-&;~  
adverse impact                                 不利影响，负面影响 KOjluP  
adverse opinion                                反对意见 EYL]TeS  
advisory group                                  咨询组，顾问组 b1u}fp GF  
agency fee                                        代理费，代理费用 N l@k*^  
aggregate                                          总计，合计为…… _%Bz,C8  
alternation of document and record                 变造文件和记录 9
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alternative audit procedures                      替代审计程序，备选审计程序 F|9+ +)  
amend                                              修改，修订 v*SAI]{#~  
amortisation                                      摊销 mN;+TN'?{  
analytical capacity                             分析能力 n`q2s'Pc  
analytical procedures                               分析性程序 2i\Q@h  
annual financial statements                        年度会计报表，年度财务报表 t<nFy  
appendix                                          附录，附表 #~^btL'dHF  
applicable                                         适用的 AoYaVlKG8  
applicable laws and regulations                 适用的法规 \m4T3fy  
application systems                                  应用系统 ~-TOsRvxR  
apply consistently                              一贯地执行，一贯地实施 +t98@  
appropriate                                       适当的，合适的； c<w avvfUo  
征用，挪用 lWWP03er!  
appropriate authorization                          适当的授权 <l$P&jSF3  
appropriateness of audit evidence                    审计证据的适当性 !}y1C
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approval                                    批准，核准 $r\"6e  
assertion                                    (会计报表上的)认定；确认 8eluO ?p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jin db#)bz  
asset                                                 资产，财产 ? -3\  
asset restructuring                             资产重组 q$
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assignment of duties                                 职责的划分 M;+IZr Wkl  
assistant                                     助理，助理人员 0VN7/=n|  
associated company                                 联属公司，联营公司 $5AC1g'  
association                                        联合，结合；协会，社团 xRum*}|4  
assumption                                       假设，假定 J8?2R^;{  
at a given date                                         在某一特定时日 a+`D'?z  
attestation                                         鉴证，公证 \M{[f=6llh  
attestation service                             鉴证服务 OfTfNhpK  
audit adjustment                                审计调整 |;+qld[4z  
audit areas                                        审计领域 prtK:eGe2  
audit conclusion                                审计结论 %@?A_jS  
audit effectiveness                             审计效果 x5}lgyt  
audit efficiency                                  审计效率 mdW~~-@H  
audit engagement letter                      审计业务约定书 j8++R&1f]  
audit evidence                                          审计证据 +r]zs
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audit fee                                    审计费 h7]EB!D\A  
audit files                                          审计档案 mT@nn,  
audit findings                                     审计中发现的事项 2N5`'  
audit implementation stage                        审计实施阶段 4
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audit mark                                        审计标识 rh!;|xB|+  
audit materiality                                 审计重要性 0K` [,
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audit method                                     审计方法 &<3&'*ueW  
audit objective                                         审计目标，审计目的 w##^}nHOR  
audit of financial statements                      会计报表审计，财务报表审计 m^V5*JIh  
audit opinion                                     审计意见 $TG=w  
audit period                                      被审计期间，被审计年度 .@#A|fgv  
audit plan                                          审计计划 !E2W\chi  
audit planning                                    编制审计计划，制定审计计划，审计计划 7I9aG.;  
audit planning stage                                  审计计划阶段 (YPi&w~S  
audit procedure                                审计程序 &xXEnV  
audit programme                               审计程序表，具体审计计划 eF~dQ4RZ  
audit report                                       审计报告 f>2MI4nMG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ml6u1+v5  
audit report with a qualified opinion                 有保留意见的审计报告 -MBV$:_R  
audit report with an adverse opinion                否定意见的审计报告 ),(V6@Z?  
audit report with dual dates                      双重日期审计报告 V`kMCE;?l  
audit reporting stage                                 审计报告阶段 3BG>Y(v  
audit responsibility                                   审计责任 3Fs5RC~a  
audit results                                      审计结果 q_V0+
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audit risk                                          审计风险 OhVs#^  
audit sampling                                          审计抽样 -C-yQ.>\T#  
audit sampling techniques                         审计抽样方法，审计抽样技术 TP%+.#Fu  
audit strategies                                  审计策略 B07v^!Z>  
audit summary                                         审计总结，审计小结 6gH{R$7L=  
audit team                                         审计小组 EON:B>2a  
audit test                                    审计测试 @WMA}\Cc  
audit trail                                          审计轨迹 !cSq+eD  
audit work                                        审计工作 c!#:E`  
audit working paper                                 审计工作底稿 t `kui.  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 $q$7^r@
 
auditing standards                             审计准则 C0jj(ku&  
audit-oriented working paper                          (审计)业务类工作底稿 jYRP8 Yi  
authorisation                                     授权 pO7Zs  
authorisation of transaction                       交易的授权 mN|r)4{`  
availability                                         可获得性 v&a4^s  
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balance                                      余额；差额；平衡 bD^b  
balance sheet                                    资产负债表 q_kdCO{:df  
bank                                                 银行 X]%itA  
bank account                                    银行账户，银行户头 Hnk:K9u.B:  
bank statement                                 银行对账单 H+E$:)gN  
barter transaction                              易货交易，以物换物交易 !3X0FNGq  
basis of audit                                    审计依据 !-<p,z  
basis of preparation                                (会计报表的)编制基础 ^r6!l.  
book of account                               账目，账簿 m_+sR!\H8  
borrowing                                         借款，贷款，借债 U ;N:j8  
branch                                              分支，分支机构，分店 vS\Nd1~?  
brought forward                                (账户余额等的)承上年，承上期，承上页 nKa$1RMO  
budget                                              预算 V#REjsf,t-  
building                                      建筑物；大楼 9h&R]yz;  
business conditions                                  业务情况，经营情况 YNwp/Y  
business licence                               (企业等的)营业执照 V!v:]E  
business relation                                业务关系 rf~Y
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