[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 z>)lp$  
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审计词汇英汉对照 1C0' Gf)3  
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ability to continue as a going concern               持续经营能力 plpb4> S  
acceptability                                     可接受性，可接受程度 >ByqM{?  
acceptable level of detection risk                     检查风险的可接受水平 JF=T_SH^U  
acceptance of engagement                       接受委托 $i1:--~2\  
accepting the engagement for the first time              首次接受委托 stiYC#bI:  
access to asset                                         对资产的接触 KY?ujeF  
according to                                     根据，依据，依照 b*ja,I4  
account balance                                账户余额 #/HZ[Vw  
account for                                       对……进行会计处理，核算；解释 4/OmgBo'  
accounting                                        会计，会计学 g!OcWy)7  
accounting advisory serve                        会计咨询服务 '*^9'=  
accounting firm                                 会计师事务所 JL>DRIR%NV  
accounting information                      会计信息，会计资料 N%%trlDXD  
accounting period                             会计期间 <C451+95  
accounting policies                                   会计政策 q*kLi~Oe  
accounting professional bodies                 会计职业组织，会计职业团体 .o]9 HbIk5  
accounting records                                   会计记录 x+b.9f4xJ  
accounting responsibility                           会计责任 #qv!1$}2  
accounting service                             会计服务 9Ais)Wy%p  
accounting standards                                会计准则 `ZT/lB`  
Accounting Standards for Business Enterprises       企业会计准则 wN^^_  
accounting system                             会计系统 ')/w+|F  
accounting treatment                                会计处理 2*a9mi  
accuracy                                    准确性，精确性 |>'q%xK  
additional audit procedures                      追加审计程序 |9X2AS Qu  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 `I(ap{  
administrative laws and regulations                 行政法规 q(A_k+NL  
adverse impact                                 不利影响，负面影响 ^f9@=I  
adverse opinion                                反对意见 MhJA8|B6|  
advisory group                                  咨询组，顾问组 p,!IPWo  
agency fee                                        代理费，代理费用 e X6o7a  
aggregate                                          总计，合计为…… \S&OAe/b  
alternation of document and record                 变造文件和记录 Zr=B8wuT  
alternative audit procedures                      替代审计程序，备选审计程序 <[u(il  
amend                                              修改，修订 &eqqgLz  
amortisation                                      摊销 \U##b~Z,g  
analytical capacity                             分析能力 {?"X\5 n0  
analytical procedures                               分析性程序 'K01"`#  
annual financial statements                        年度会计报表，年度财务报表 <PM.4B@  
appendix                                          附录，附表 oTx>oM,  
applicable                                         适用的  ?@kz`BY  
applicable laws and regulations                 适用的法规 I zVc  
application systems                                  应用系统 <N>7.G  
apply consistently                              一贯地执行，一贯地实施 JSmg6l?[u  
appropriate                                       适当的，合适的； | g1Cs  
征用，挪用 l/"!}wF  
appropriate authorization                          适当的授权 <4~SFTWY  
appropriateness of audit evidence                    审计证据的适当性 ei"c|/pO  
approval                                    批准，核准 {u-J?(s}  
assertion                                    (会计报表上的)认定；确认 4wGBB{X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IiJ$Ng  
asset                                                 资产，财产 sx]{N  
asset restructuring                             资产重组 A/"2a55  
assignment of duties                                 职责的划分 RC
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assistant                                     助理，助理人员 $yq76  
associated company                                 联属公司，联营公司 5NhAb$q2Y  
association                                        联合，结合；协会，社团 S9ic4rcd  
assumption                                       假设，假定 8&3&^!I  
at a given date                                         在某一特定时日 )1gT&sU0  
attestation                                         鉴证，公证 ] SLeWs  
attestation service                             鉴证服务 yu&muCA  
audit adjustment                                审计调整 ?P4y$P  
audit areas                                        审计领域 `^ a: 1^  
audit conclusion                                审计结论 }RKsS3}   
audit effectiveness                             审计效果 g3^:)$m  
audit efficiency                                  审计效率 #2$wI^O  
audit engagement letter                      审计业务约定书 Y3s8@0b3  
audit evidence                                          审计证据 atw*t1)g  
audit fee                                    审计费 g9NE>n(3  
audit files                                          审计档案 eu~ u-}.  
audit findings                                     审计中发现的事项 :RwURv+kT  
audit implementation stage                        审计实施阶段 PgHmOs  
audit mark                                        审计标识 7oc Ng  
audit materiality                                 审计重要性 %d40us8E  
audit method                                     审计方法 l*huKSX}  
audit objective                                         审计目标，审计目的 :>Qu;Z1P  
audit of financial statements                      会计报表审计，财务报表审计 hh5h \ZI%  
audit opinion                                     审计意见 <a&xhG}  
audit period                                      被审计期间，被审计年度 hl] y):  
audit plan                                          审计计划 9I$}=&"  
audit planning                                    编制审计计划，制定审计计划，审计计划 _a|g >  
audit planning stage                                  审计计划阶段 Y6.Bi  
audit procedure                                审计程序 J!G92A~*]  
audit programme                               审计程序表，具体审计计划 Fy!s$!\C0  
audit report                                       审计报告 +nim47  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lj:.}+]r  
audit report with a qualified opinion                 有保留意见的审计报告 dw!Xt@,[g{  
audit report with an adverse opinion                否定意见的审计报告 EwgNd Gcj  
audit report with dual dates                      双重日期审计报告 P}(c0/  
audit reporting stage                                 审计报告阶段 Gpcordt/  
audit responsibility                                   审计责任 qn{4AWmJ  
audit results                                      审计结果 m-+>h:1b|9  
audit risk                                          审计风险 VS_\bIC  
audit sampling                                          审计抽样 .Cs'@[Ciy  
audit sampling techniques                         审计抽样方法，审计抽样技术 A$n.'*gK  
audit strategies                                  审计策略 p@O,-&/D  
audit summary                                         审计总结，审计小结 !'IZr{Y>  
audit team                                         审计小组 !0UfX{.  
audit test                                    审计测试 )OucJQ  
audit trail                                          审计轨迹 a`]ZyG*P  
audit work                                        审计工作 -dN`Ok<g  
audit working paper                                 审计工作底稿 +JY8"a97>  
audited financial statement                        审计会计报表，已审计财务报表 W$&*i1<a+  
Auditing Guidelines (the～)                      审计规范指南 W(?J,8>  
auditing standards                             审计准则 u,}>I%21  
audit-oriented working paper                          (审计)业务类工作底稿 \ bWy5/+  
authorisation                                     授权 Io>U-Zd\>  
authorisation of transaction                       交易的授权 ^ k{/Yl  
availability                                         可获得性 bY*_6SPK4  
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balance                                      余额；差额；平衡 /v|b]Ji  
balance sheet                                    资产负债表 ;=E}PbZt2  
bank                                                 银行 fA0wQz]u  
bank account                                    银行账户，银行户头 Raetz>rL  
bank statement                                 银行对账单 .y_~mr&d  
barter transaction                              易货交易，以物换物交易 + 65<|0  
basis of audit                                    审计依据 ,
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basis of preparation                                (会计报表的)编制基础 )8n ?.keq  
book of account                               账目，账簿 HU|qeSyel  
borrowing                                         借款，贷款，借债 8wZ $Hq  
branch                                              分支，分支机构，分店 !{ _:k%B  
brought forward                                (账户余额等的)承上年，承上期，承上页 H4{7,n  
budget                                              预算 GukwN]*OY  
building                                      建筑物；大楼 $Fy~xMA8O  
business conditions                                  业务情况，经营情况 pU,\ &3N  
business licence                               (企业等的)营业执照 h.Sbds  
business relation                                业务关系 xB?!nd  
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