[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 .XTBy/(0  
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审计词汇英汉对照 e%SQ~n=H 9  
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ability to continue as a going concern               持续经营能力 p
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acceptability                                     可接受性，可接受程度 g7rn|<6FI  
acceptable level of detection risk                     检查风险的可接受水平 U)o(}:5xF  
acceptance of engagement                       接受委托 V!(T y%7  
accepting the engagement for the first time              首次接受委托 {IJ,y27  
access to asset                                         对资产的接触 6j+_)7.V  
according to                                     根据，依据，依照 #zyEN+  
account balance                                账户余额 ESft:3xyw  
account for                                       对……进行会计处理，核算；解释 =Z2 Cg{z  
accounting                                        会计，会计学 w/#k.YE  
accounting advisory serve                        会计咨询服务 d@JjqE[  
accounting firm                                 会计师事务所 tY~EB.%  
accounting information                      会计信息，会计资料 *xI0hFJIM  
accounting period                             会计期间 Z~[c65Nlu  
accounting policies                                   会计政策 .k|8nNj  
accounting professional bodies                 会计职业组织，会计职业团体 uPQ:}zL
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accounting records                                   会计记录 l`M{Ravvn*  
accounting responsibility                           会计责任 )OS^tG [=  
accounting service                             会计服务 M3!A?!BU  
accounting standards                                会计准则 by (xv0v;  
Accounting Standards for Business Enterprises       企业会计准则 CI{? Kb  
accounting system                             会计系统 R<I)}<g(A3  
accounting treatment                                会计处理 j|c  
accuracy                                    准确性，精确性 0[/>> !ws  
additional audit procedures                      追加审计程序 gi#bU  
addressee                                         收件人，收信人 EIPNR:6t  
Administration of State-owned Assets  (the～)     国有资产管理局 ^"STM'Zh  
administrative laws and regulations                 行政法规 hRHqG  
adverse impact                                 不利影响，负面影响 ?A+-k4l  
adverse opinion                                反对意见 slaYr`u  
advisory group                                  咨询组，顾问组 * G!C 'w\$  
agency fee                                        代理费，代理费用 2+m%f"  
aggregate                                          总计，合计为…… 9 `4M o+  
alternation of document and record                 变造文件和记录 Ii FeO  
alternative audit procedures                      替代审计程序，备选审计程序 dZ K/v  
amend                                              修改，修订 LVP2jTz  
amortisation                                      摊销 uxLT*,  
analytical capacity                             分析能力 QH7"' u6  
analytical procedures                               分析性程序 P|%uB'|H  
annual financial statements                        年度会计报表，年度财务报表 ROsR;C0!  
appendix                                          附录，附表 4+I@  
applicable                                         适用的 "H\1Z,P<m  
applicable laws and regulations                 适用的法规 ]-]K4*{   
application systems                                  应用系统 u
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apply consistently                              一贯地执行，一贯地实施 $P rji  
appropriate                                       适当的，合适的； WR,MqM20  
征用，挪用 |C"( K-do  
appropriate authorization                          适当的授权 |qTvy,U[  
appropriateness of audit evidence                    审计证据的适当性 &8$Gyu  
approval                                    批准，核准 g9C/Oj`I  
assertion                                    (会计报表上的)认定；确认 7vZtEwC)n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $FX
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asset                                                 资产，财产 AH-B/c5  
asset restructuring                             资产重组 5argw+2s4$  
assignment of duties                                 职责的划分 b?i5C4=K  
assistant                                     助理，助理人员 U1nObA  
associated company                                 联属公司，联营公司 uIh68UM   
association                                        联合，结合；协会，社团 *WMI<w~_  
assumption                                       假设，假定 cH>@ZFTF  
at a given date                                         在某一特定时日 @%iZT4`Ejf  
attestation                                         鉴证，公证 lidVe]>  
attestation service                             鉴证服务 hvW FzT5  
audit adjustment                                审计调整 <OgwA$abl%  
audit areas                                        审计领域 Ql>bsr}  
audit conclusion                                审计结论 Z:eB9R#2y  
audit effectiveness                             审计效果 t?1b(o
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audit efficiency                                  审计效率 1?I_fA}  
audit engagement letter                      审计业务约定书 4,EX2  
audit evidence                                          审计证据 Z;/QB6|%  
audit fee                                    审计费 {0L.,T~g+[  
audit files                                          审计档案 lC.Q61J@  
audit findings                                     审计中发现的事项 T8^`<gr.  
audit implementation stage                        审计实施阶段 uvG'Kx  
audit mark                                        审计标识 'k'"+  
audit materiality                                 审计重要性 V_\9t8  
audit method                                     审计方法 ~t+T5`K  
audit objective                                         审计目标，审计目的 ;*(i}'  
audit of financial statements                      会计报表审计，财务报表审计 @=<B8VPJd  
audit opinion                                     审计意见 ==#mlpi`S[  
audit period                                      被审计期间，被审计年度 -XASS%  
audit plan                                          审计计划 3
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audit planning                                    编制审计计划，制定审计计划，审计计划 ,F%2'W  
audit planning stage                                  审计计划阶段 b I"+b\K  
audit procedure                                审计程序 p C^=?!:U  
audit programme                               审计程序表，具体审计计划 '8w}m8{y  
audit report                                       审计报告 +h]~m_O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 je;C}4  
audit report with a qualified opinion                 有保留意见的审计报告 H~$* R7~  
audit report with an adverse opinion                否定意见的审计报告 <>v=jH|L  
audit report with dual dates                      双重日期审计报告 d HN"pNNs  
audit reporting stage                                 审计报告阶段 b|-}?@&7&q  
audit responsibility                                   审计责任 J ?0 P{{  
audit results                                      审计结果 "T@9#7Obu  
audit risk                                          审计风险 :u]QEZ@@  
audit sampling                                          审计抽样 u|"y&
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audit sampling techniques                         审计抽样方法，审计抽样技术 ~2;\)/E\  
audit strategies                                  审计策略 ;&dMtYb  
audit summary                                         审计总结，审计小结 FLo`EE":O(  
audit team                                         审计小组 oTJ^WePZQ  
audit test                                    审计测试 w2SN=X~#  
audit trail                                          审计轨迹 Skg}/Ek  
audit work                                        审计工作 :al ,zxs  
audit working paper                                 审计工作底稿 S2jn  pf}  
audited financial statement                        审计会计报表，已审计财务报表 +'/C(5y)0X  
Auditing Guidelines (the～)                      审计规范指南 XL7||9,(h  
auditing standards                             审计准则 SM8f"H28  
audit-oriented working paper                          (审计)业务类工作底稿 `mthzc3W  
authorisation                                     授权 11vAx9  
authorisation of transaction                       交易的授权 s:K'I7_#@  
availability                                         可获得性 F%f)oq`B  
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balance                                      余额；差额；平衡 bkuJN%  
balance sheet                                    资产负债表 Tb:6IC7="  
bank                                                 银行 x1h&`QUP  
bank account                                    银行账户，银行户头 IISdC(5  
bank statement                                 银行对账单 Ft^X[5G4L  
barter transaction                              易货交易，以物换物交易 v|
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basis of audit                                    审计依据 j&
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basis of preparation                                (会计报表的)编制基础 ix hF,F
 
book of account                               账目，账簿 1N[9\Yi  
borrowing                                         借款，贷款，借债 }_BNi;H  
branch                                              分支，分支机构，分店 u9m ~1\R*  
brought forward                                (账户余额等的)承上年，承上期，承上页 .}5qi;CA  
budget                                              预算 aoQ$"PF9  
building                                      建筑物；大楼 ;t M  
business conditions                                  业务情况，经营情况 y=0)vi{]  
business licence                               (企业等的)营业执照 "ql$Rz8  
business relation                                业务关系 vb| d  
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