[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 @m[q0G}  
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审计词汇英汉对照 ;EDc1:  
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ability to continue as a going concern               持续经营能力 2iO AUo+  
acceptability                                     可接受性，可接受程度 }8`W%_Yk  
acceptable level of detection risk                     检查风险的可接受水平 GgwO>[T  
acceptance of engagement                       接受委托 r)E9]"TAB  
accepting the engagement for the first time              首次接受委托 ra2sYH1wr  
access to asset                                         对资产的接触 9$U@h7|Q`  
according to                                     根据，依据，依照 %&w 8E[  
account balance                                账户余额 LX;w~fRr.  
account for                                       对……进行会计处理，核算；解释 : .Y
  
accounting                                        会计，会计学 uy Z  
accounting advisory serve                        会计咨询服务 T%zCAfx m  
accounting firm                                 会计师事务所 'Km ~3t  
accounting information                      会计信息，会计资料 WZ,}]D  
accounting period                             会计期间 S 5'ZKk  
accounting policies                                   会计政策 4I
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accounting professional bodies                 会计职业组织，会计职业团体 `<_A#@  
accounting records                                   会计记录 HmlE Cx  
accounting responsibility                           会计责任 M uz+j.0  
accounting service                             会计服务 =Y!x  
accounting standards                                会计准则 j=c=Pe"?u  
Accounting Standards for Business Enterprises       企业会计准则 3h N?l :/b  
accounting system                             会计系统 EC#4"bU`'2  
accounting treatment                                会计处理 nwSujD  
accuracy                                    准确性，精确性 d^b(Uo=$  
additional audit procedures                      追加审计程序 K =lm9K  
addressee                                         收件人，收信人 tf<}%4G  
Administration of State-owned Assets  (the～)     国有资产管理局 P5;n(E(19  
administrative laws and regulations                 行政法规 V}=%/OY?  
adverse impact                                 不利影响，负面影响 F9h'.{@d  
adverse opinion                                反对意见 ~hiJOaCzM  
advisory group                                  咨询组，顾问组 SUGB)vEa  
agency fee                                        代理费，代理费用 _%M+!Ltz  
aggregate                                          总计，合计为…… $r>$ u  
alternation of document and record                 变造文件和记录 JzuU k  
alternative audit procedures                      替代审计程序，备选审计程序 *S _[8L"  
amend                                              修改，修订 EY+/ foP  
amortisation                                      摊销 PH!^ww6  
analytical capacity                             分析能力 zt,Tda4Y  
analytical procedures                               分析性程序 F/8="dM  
annual financial statements                        年度会计报表，年度财务报表 B"; >
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appendix                                          附录，附表 3jR>  
applicable                                         适用的 ;&iZ{  
applicable laws and regulations                 适用的法规 @9$u
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application systems                                  应用系统 -O&u;kh4g  
apply consistently                              一贯地执行，一贯地实施 ppYIVI  
appropriate                                       适当的，合适的； Ebk9[=  
征用，挪用 4DLp+6zP  
appropriate authorization                          适当的授权 Jeb"t1.$  
appropriateness of audit evidence                    审计证据的适当性 Xgb ~ED]  
approval                                    批准，核准 }253Q!f  
assertion                                    (会计报表上的)认定；确认 r [NI#wW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s}1S6*Cr  
asset                                                 资产，财产 b\ P6,s'(  
asset restructuring                             资产重组 '>"
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assignment of duties                                 职责的划分 m%$GiNs}  
assistant                                     助理，助理人员 ,q_'l?Pn  
associated company                                 联属公司，联营公司 +O]jklS4H  
association                                        联合，结合；协会，社团 xJcM1>cT>  
assumption                                       假设，假定 l(Y U9dp  
at a given date                                         在某一特定时日 c>~q2_}W(  
attestation                                         鉴证，公证 O\~/J/u <  
attestation service                             鉴证服务 NI<;Lm  
audit adjustment                                审计调整 T
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audit areas                                        审计领域 LA +BH_t&  
audit conclusion                                审计结论 pYxdE|2j  
audit effectiveness                             审计效果 Bme_#  
audit efficiency                                  审计效率 sLHUQ(S!  
audit engagement letter                      审计业务约定书 9>QGsf.3  
audit evidence                                          审计证据 k_,wa]ws$  
audit fee                                    审计费 bY@ S[  
audit files                                          审计档案 th :I31  
audit findings                                     审计中发现的事项 b '9L}q2m  
audit implementation stage                        审计实施阶段 (7zdbJX  
audit mark                                        审计标识 j Z6]G{  
audit materiality                                 审计重要性 .,vF%pQ  
audit method                                     审计方法 (9!/bX<  
audit objective                                         审计目标，审计目的 ezz;NH  
audit of financial statements                      会计报表审计，财务报表审计 wO-](3A-8P  
audit opinion                                     审计意见 e6 &-f  
audit period                                      被审计期间，被审计年度 &x mYpQ  
audit plan                                          审计计划 J$+K't5BZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 U=Hx& g  
audit planning stage                                  审计计划阶段 RX"~m!26  
audit procedure                                审计程序 M~!DQ1u  
audit programme                               审计程序表，具体审计计划 |0w HNRN_  
audit report                                       审计报告 7^hwRZJ{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Qnr7Qnb
 
audit report with a qualified opinion                 有保留意见的审计报告 ?7eD<|  
audit report with an adverse opinion                否定意见的审计报告 q8=hUD%5C  
audit report with dual dates                      双重日期审计报告 ,ve$bSp  
audit reporting stage                                 审计报告阶段 Ho^rYz  
audit responsibility                                   审计责任 ZC!GKWP2  
audit results                                      审计结果 !et[Rdbu  
audit risk                                          审计风险 _yH=w'8.  
audit sampling                                          审计抽样 o$XJSz|6  
audit sampling techniques                         审计抽样方法，审计抽样技术 fGf C[DuY  
audit strategies                                  审计策略 MJ%gF=$X  
audit summary                                         审计总结，审计小结 ^#0k\f>_  
audit team                                         审计小组 '#*5jn]CqB  
audit test                                    审计测试 v:xfGA nP  
audit trail                                          审计轨迹 <\6<-x(H5  
audit work                                        审计工作 .ou#BWav/  
audit working paper                                 审计工作底稿 ^1}Y=!&  
audited financial statement                        审计会计报表，已审计财务报表 4k6,pt"  
Auditing Guidelines (the～)                      审计规范指南 }i\U,mH0_&  
auditing standards                             审计准则 13f@Ox$  
audit-oriented working paper                          (审计)业务类工作底稿 p$+.]  
authorisation                                     授权 uK!G-1   
authorisation of transaction                       交易的授权 -ge :y2R_w  
availability                                         可获得性 y]YUuJ9a  
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balance                                      余额；差额；平衡 [W*xPXr*  
balance sheet                                    资产负债表 jWE?$r"  
bank                                                 银行 "'9[c"Iz  
bank account                                    银行账户，银行户头 [m+):q^  
bank statement                                 银行对账单 FVo_=O)  
barter transaction                              易货交易，以物换物交易 +#wh`9[wBt  
basis of audit                                    审计依据 M#'j7EMu
 
basis of preparation                                (会计报表的)编制基础 <<iwJ U%:  
book of account                               账目，账簿 pIb m)-  
borrowing                                         借款，贷款，借债 ch-.+p3  
branch                                              分支，分支机构，分店 S +mM S  
brought forward                                (账户余额等的)承上年，承上期，承上页 +m+v1(@  
budget                                              预算 5;4bZ3e,0  
building                                      建筑物；大楼 xA7Aw0  
business conditions                                  业务情况，经营情况 ,JVW n>s  
business licence                               (企业等的)营业执照 6$*\
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business relation                                业务关系 Kc,=J?Ob  
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