[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 JvK]EwR ;  
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审计词汇英汉对照 0Py*%}r1  
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ability to continue as a going concern               持续经营能力 FA+"t^q  
acceptability                                     可接受性，可接受程度 _M+7)[xj=  
acceptable level of detection risk                     检查风险的可接受水平 txvo7?Y*4  
acceptance of engagement                       接受委托 hI9q);g  
accepting the engagement for the first time              首次接受委托 )KEW`BC5T  
access to asset                                         对资产的接触 "8"aYD_  
according to                                     根据，依据，依照 80ox$U  
account balance                                账户余额 rzs-c ?  
account for                                       对……进行会计处理，核算；解释 &B]1 VZUp  
accounting                                        会计，会计学 +w-J;GLSy  
accounting advisory serve                        会计咨询服务 \VA*3U^@  
accounting firm                                 会计师事务所 h-kmZ<p|^  
accounting information                      会计信息，会计资料 3=yfbO< -  
accounting period                             会计期间 w {"1V7|  
accounting policies                                   会计政策 (k8}9[3G  
accounting professional bodies                 会计职业组织，会计职业团体 px*1 3"  
accounting records                                   会计记录 }=}wLm#&1  
accounting responsibility                           会计责任 T];dFv-GT  
accounting service                             会计服务 j8nkNE]&  
accounting standards                                会计准则 BNj_f  
Accounting Standards for Business Enterprises       企业会计准则 NJ]3qH  
accounting system                             会计系统 Bhv$   
accounting treatment                                会计处理 $ nHD,h  
accuracy                                    准确性，精确性 v`{N0R  
additional audit procedures                      追加审计程序 8NiR3*1  
addressee                                         收件人，收信人 tbWfm5 $  
Administration of State-owned Assets  (the～)     国有资产管理局 I~:gi@OVV  
administrative laws and regulations                 行政法规 v+I-*,R  
adverse impact                                 不利影响，负面影响 aZ+><1TD  
adverse opinion                                反对意见 Nke!!A}\|  
advisory group                                  咨询组，顾问组 o+B)  
agency fee                                        代理费，代理费用 bK.*v4RG  
aggregate                                          总计，合计为…… 8XG';K_  
alternation of document and record                 变造文件和记录 ?^M,Mt  
alternative audit procedures                      替代审计程序，备选审计程序 X6",Xr!{  
amend                                              修改，修订 n_3R Q6  
amortisation                                      摊销 H]pI$t3~  
analytical capacity                             分析能力 ,2^4"gIl  
analytical procedures                               分析性程序 #fYB4.i~  
annual financial statements                        年度会计报表，年度财务报表 Fs].Fa  
appendix                                          附录，附表 AYgXqmH~+  
applicable                                         适用的 #c
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applicable laws and regulations                 适用的法规 Yj#tF}nPC  
application systems                                  应用系统 ;AE-=/<  
apply consistently                              一贯地执行，一贯地实施 8;V9 %h`P>  
appropriate                                       适当的，合适的； Z&Ciy n  
征用，挪用 pF4Z4?W  
appropriate authorization                          适当的授权 : nQlS  
appropriateness of audit evidence                    审计证据的适当性 *8WB($T}  
approval                                    批准，核准 u '7h(1@  
assertion                                    (会计报表上的)认定；确认 y TD4![  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jx]P:]  
asset                                                 资产，财产 _$ivN!k  
asset restructuring                             资产重组 ;4[[T%&v  
assignment of duties                                 职责的划分 Vv45w#w;  
assistant                                     助理，助理人员 KWZhCS?[(  
associated company                                 联属公司，联营公司 ocFk#FW  
association                                        联合，结合；协会，社团 XTo7fbW*  
assumption                                       假设，假定 }Nsdk',}  
at a given date                                         在某一特定时日 QYboX
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attestation                                         鉴证，公证 b7Jxv7$e  
attestation service                             鉴证服务 Fq@o_bI  
audit adjustment                                审计调整 w
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audit areas                                        审计领域 w?8SQI,~X  
audit conclusion                                审计结论 l2qvYNMw  
audit effectiveness                             审计效果 D]]wJQU2  
audit efficiency                                  审计效率 @kqxN\DE  
audit engagement letter                      审计业务约定书 /\c'kMAW!  
audit evidence                                          审计证据 3o%vV*  
audit fee                                    审计费 {d'-1z"q  
audit files                                          审计档案 _r*\ BM8y  
audit findings                                     审计中发现的事项 u3C_Xz  
audit implementation stage                        审计实施阶段 /{\ /e"5  
audit mark                                        审计标识 ]7O<|8n!d  
audit materiality                                 审计重要性 `oJQA$UD  
audit method                                     审计方法 y %Q.(  
audit objective                                         审计目标，审计目的  ch8a  
audit of financial statements                      会计报表审计，财务报表审计 IHni1  
audit opinion                                     审计意见 G{3|d/;Bt  
audit period                                      被审计期间，被审计年度 d_,5;M^k  
audit plan                                          审计计划 Zd6ik&S   
audit planning                                    编制审计计划，制定审计计划，审计计划 )1uiY f&k  
audit planning stage                                  审计计划阶段 7C|!Wno[;  
audit procedure                                审计程序 m$fEk,d  
audit programme                               审计程序表，具体审计计划 G}fBd  
audit report                                       审计报告 n^Ca?|} ,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YV<y-,Io  
audit report with a qualified opinion                 有保留意见的审计报告 Lwr's'ao.  
audit report with an adverse opinion                否定意见的审计报告 #$I@V4O;#  
audit report with dual dates                      双重日期审计报告 HOR8Jwf:  
audit reporting stage                                 审计报告阶段 }OpUG  
audit responsibility                                   审计责任 +?$J8Paf  
audit results                                      审计结果 m
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audit risk                                          审计风险 D%p*G5Bg3  
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 kAQ(8xV  
audit strategies                                  审计策略 L"qJZU  
audit summary                                         审计总结，审计小结 1f`De`zXzr  
audit team                                         审计小组 Y~WdN<g  
audit test                                    审计测试 fQJ`&9m*BF  
audit trail                                          审计轨迹 \8`7E1d  
audit work                                        审计工作 7k(}U_v  
audit working paper                                 审计工作底稿 "' JnFM  
audited financial statement                        审计会计报表，已审计财务报表 D\acA?d`  
Auditing Guidelines (the～)                      审计规范指南 ABN4kM>%  
auditing standards                             审计准则 cZYy+  
audit-oriented working paper                          (审计)业务类工作底稿 ; oyV8P$  
authorisation                                     授权 2R[v*i^S  
authorisation of transaction                       交易的授权 >}+{;d  
availability                                         可获得性 Q":_\inF  
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balance                                      余额；差额；平衡 2:*15RH3  
balance sheet                                    资产负债表 #\
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bank                                                 银行 x]{P.7IO'  
bank account                                    银行账户，银行户头 ppyy0E^M  
bank statement                                 银行对账单 rwRZGd *p  
barter transaction                              易货交易，以物换物交易 rH 3U;K!  
basis of audit                                    审计依据 [';o -c"!  
basis of preparation                                (会计报表的)编制基础 x>yqEdR=o  
book of account                               账目，账簿 5/=$p:
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borrowing                                         借款，贷款，借债 q)?%END  
branch                                              分支，分支机构，分店 A2|Bbqd  
brought forward                                (账户余额等的)承上年，承上期，承上页 @dWA1tM  
budget                                              预算 Uwc%'=@  
building                                      建筑物；大楼 OS(`H5D  
business conditions                                  业务情况，经营情况 }r:"X<`  
business licence                               (企业等的)营业执照 |+Y-i4t  
business relation                                业务关系 O[ma% E*0  
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