[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 BB|w-W=Kd  
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审计词汇英汉对照 fN?HF'7V  
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ability to continue as a going concern               持续经营能力 06]J]  
acceptability                                     可接受性，可接受程度 D5]T.8kX(7  
acceptable level of detection risk                     检查风险的可接受水平 +K; X$kB  
acceptance of engagement                       接受委托 &f|LjpMCf  
accepting the engagement for the first time              首次接受委托 rts@1JY[  
access to asset                                         对资产的接触 7$\;G82_  
according to                                     根据，依据，依照 2J|Wbey  
account balance                                账户余额 QAp il  
account for                                       对……进行会计处理，核算；解释 8qrE<RHU@  
accounting                                        会计，会计学 W.HM!HQp  
accounting advisory serve                        会计咨询服务 Z<0M_q9?MO  
accounting firm                                 会计师事务所 bEMD2ABm  
accounting information                      会计信息，会计资料 DdN{=}A  
accounting period                             会计期间 \6T&gX  
accounting policies                                   会计政策 WDP$w(M  
accounting professional bodies                 会计职业组织，会计职业团体 z$QYl*F1  
accounting records                                   会计记录 3*/y<Z'H  
accounting responsibility                           会计责任 tOn/r@Fd^E  
accounting service                             会计服务 =BMON{K  
accounting standards                                会计准则 {qp XzxV  
Accounting Standards for Business Enterprises       企业会计准则 qYl%v  
accounting system                             会计系统 2x"&8Bg3  
accounting treatment                                会计处理 `$AX!,<!G  
accuracy                                    准确性，精确性 lN<v
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additional audit procedures                      追加审计程序 DKPX_::  
addressee                                         收件人，收信人 N*f?A$u/I  
Administration of State-owned Assets  (the～)     国有资产管理局 q#xoM1  
administrative laws and regulations                 行政法规 jri=UGf  
adverse impact                                 不利影响，负面影响 <2fZYt vt  
adverse opinion                                反对意见 ^GD"aerNr  
advisory group                                  咨询组，顾问组 _<+!  
agency fee                                        代理费，代理费用 JpcG5gX^B  
aggregate                                          总计，合计为…… o 3#qp>R  
alternation of document and record                 变造文件和记录 mcP]k8?C  
alternative audit procedures                      替代审计程序，备选审计程序 &_x:+{06  
amend                                              修改，修订 X"z^4?Aj+  
amortisation                                      摊销 [O2xE037h`  
analytical capacity                             分析能力 ey_3ah3x  
analytical procedures                               分析性程序 S4n\<+dR<  
annual financial statements                        年度会计报表，年度财务报表 dAh&Z:8
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appendix                                          附录，附表 Y^M3m'd?  
applicable                                         适用的 k-Hy> 5;  
applicable laws and regulations                 适用的法规 dzjp,c @  
application systems                                  应用系统 [6`8^-}?  
apply consistently                              一贯地执行，一贯地实施 `WboM\u  
appropriate                                       适当的，合适的； o+*YX!]#L  
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appropriate authorization                          适当的授权 %?Yf!)owh  
appropriateness of audit evidence                    审计证据的适当性 TTZb .  
approval                                    批准，核准 <'>c`80@\*  
assertion                                    (会计报表上的)认定；确认 eGkB#.+J!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fa//~$#"{L  
asset                                                 资产，财产 :XC~G&HuF6  
asset restructuring                             资产重组 *39Y1+=)$$  
assignment of duties                                 职责的划分 !i,Eo-[Z  
assistant                                     助理，助理人员 z\Hg@J&#  
associated company                                 联属公司，联营公司 ;.Zgt8/.  
association                                        联合，结合；协会，社团 pZ,=iqr  
assumption                                       假设，假定 r7+"i9  
at a given date                                         在某一特定时日 V^
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attestation                                         鉴证，公证 !nQ_<  
attestation service                             鉴证服务 iH<:wLY&J  
audit adjustment                                审计调整 fd!bs*\X  
audit areas                                        审计领域 s ;Q0  
audit conclusion                                审计结论 2w_[c.  
audit effectiveness                             审计效果 O`j1~o<{  
audit efficiency                                  审计效率 >r1cW7  
audit engagement letter                      审计业务约定书 D_]4]&QYT  
audit evidence                                          审计证据 RL4J{4
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audit fee                                    审计费 |J-Osi  
audit files                                          审计档案 Y&!-VW  
audit findings                                     审计中发现的事项 ?l/VCEZP  
audit implementation stage                        审计实施阶段 &OQ37(<_  
audit mark                                        审计标识 O_OgTa  
audit materiality                                 审计重要性 i=T!4'Zu  
audit method                                     审计方法 (yA`h@@WS  
audit objective                                         审计目标，审计目的 f8E,.$>  
audit of financial statements                      会计报表审计，财务报表审计 bWWZGl 9  
audit opinion                                     审计意见 GVR/p  
audit period                                      被审计期间，被审计年度 x7J8z\b"O  
audit plan                                          审计计划 +-~8t^  
audit planning                                    编制审计计划，制定审计计划，审计计划  PgIH(  
audit planning stage                                  审计计划阶段 $$F iCMI  
audit procedure                                审计程序 uE]
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audit programme                               审计程序表，具体审计计划 Vl'Gi44)3"  
audit report                                       审计报告 TS4Yzq,f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |`eHUtjH  
audit report with a qualified opinion                 有保留意见的审计报告 u#!Q
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audit report with an adverse opinion                否定意见的审计报告 .3>`yL  
audit report with dual dates                      双重日期审计报告 uaghB,i'n  
audit reporting stage                                 审计报告阶段 3MX&%_wUhB  
audit responsibility                                   审计责任 y/i{6P2`,D  
audit results                                      审计结果 0RFBun{  
audit risk                                          审计风险 .JCd:'-  
audit sampling                                          审计抽样 RGE
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audit sampling techniques                         审计抽样方法，审计抽样技术 F3nYMf  
audit strategies                                  审计策略 X'FDQoH  
audit summary                                         审计总结，审计小结 jKr\mb  
audit team                                         审计小组 |ht:_l 8  
audit test                                    审计测试 AS4mJ UU9  
audit trail                                          审计轨迹 3qf?n5"8  
audit work                                        审计工作 g$f+X~Q  
audit working paper                                 审计工作底稿 tVQq,_9C  
audited financial statement                        审计会计报表，已审计财务报表 ~'1gX`o:  
Auditing Guidelines (the～)                      审计规范指南 p{|!LcSU$2  
auditing standards                             审计准则 ~(*2:9*0  
audit-oriented working paper                          (审计)业务类工作底稿 Gb!R>WY  
authorisation                                     授权 ;P *`v  
authorisation of transaction                       交易的授权 hZ_@U?^  
availability                                         可获得性 UahsX  
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balance                                      余额；差额；平衡 GHNw.<`l?  
balance sheet                                    资产负债表 iq^F?$gFk  
bank                                                 银行 @cB7tY*Ski  
bank account                                    银行账户，银行户头 0\z Y?UUww  
bank statement                                 银行对账单 PH. g+u=v  
barter transaction                              易货交易，以物换物交易 (^
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basis of audit                                    审计依据 \uPyvA=  
basis of preparation                                (会计报表的)编制基础 ) _n=it$  
book of account                               账目，账簿 MB7`'W
  
borrowing                                         借款，贷款，借债 ] M`%@ps  
branch                                              分支，分支机构，分店 8+i=u" <  
brought forward                                (账户余额等的)承上年，承上期，承上页 3c%_RI.  
budget                                              预算 9U>OeTh(  
building                                      建筑物；大楼 xO[V>Ud  
business conditions                                  业务情况，经营情况 ^XX_ qC'1  
business licence                               (企业等的)营业执照 k,eo+qH.Hz  
business relation                                业务关系 C19}Y4r:  
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