[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 [nPzhXs  
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审计词汇英汉对照 fFTvf 0j  
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ability to continue as a going concern               持续经营能力 @|  UIV  
acceptability                                     可接受性，可接受程度 ^s(X VVA  
acceptable level of detection risk                     检查风险的可接受水平 M;TfD  
acceptance of engagement                       接受委托 8yo6v3JqC  
accepting the engagement for the first time              首次接受委托  eS@!\Hx  
access to asset                                         对资产的接触 6L6~IX
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according to                                     根据，依据，依照 w<F;&';@h  
account balance                                账户余额 !wR{Y[Yu  
account for                                       对……进行会计处理，核算；解释 ga1gd ~a  
accounting                                        会计，会计学 5vh"PlK`s  
accounting advisory serve                        会计咨询服务 i>if93mpj  
accounting firm                                 会计师事务所 fe9& V2Uu  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 xV 1Z&l  
accounting policies                                   会计政策 ^qN1~v=hS  
accounting professional bodies                 会计职业组织，会计职业团体 W.6JnYLQ&  
accounting records                                   会计记录 ZEyGqCf3  
accounting responsibility                           会计责任 *ZSp9g"Z  
accounting service                             会计服务 Nec(^|[  
accounting standards                                会计准则 Nj@?}`C 4  
Accounting Standards for Business Enterprises       企业会计准则 \`%Y-!H+v  
accounting system                             会计系统 Y/ac}q  
accounting treatment                                会计处理 ]{6yS9_tuI  
accuracy                                    准确性，精确性 "KI,3g _V  
additional audit procedures                      追加审计程序 ://# %SE  
addressee                                         收件人，收信人 NUNn[c  
Administration of State-owned Assets  (the～)     国有资产管理局 io33+/  
administrative laws and regulations                 行政法规 acju!,G  
adverse impact                                 不利影响，负面影响 5iI3u 7Mn1  
adverse opinion                                反对意见 rs<&x(=Hv  
advisory group                                  咨询组，顾问组 W0T i ^@  
agency fee                                        代理费，代理费用 dV=5_wXZ$  
aggregate                                          总计，合计为…… -S3+ h$Y8  
alternation of document and record                 变造文件和记录 pA,EUh|H  
alternative audit procedures                      替代审计程序，备选审计程序 [.Wt,zrE  
amend                                              修改，修订 &'ETx
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amortisation                                      摊销 yjFQk,A  
analytical capacity                             分析能力 #m$%S%s  
analytical procedures                               分析性程序 [dF=1E>W_J  
annual financial statements                        年度会计报表，年度财务报表 >dm._*M  
appendix                                          附录，附表 Yg,WdVI&@  
applicable                                         适用的 Qu>zO!x  
applicable laws and regulations                 适用的法规 aE cg_es  
application systems                                  应用系统 ~$ qJw?r  
apply consistently                              一贯地执行，一贯地实施 N[bf.5T  
appropriate                                       适当的，合适的； @SG="L  
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appropriate authorization                          适当的授权 ST8/ ;S#c  
appropriateness of audit evidence                    审计证据的适当性 P$ dgO  
approval                                    批准，核准 =ObtD"  
assertion                                    (会计报表上的)认定；确认 JTB~nd >  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4Hpu EV8Q  
asset                                                 资产，财产 >h( rd1  
asset restructuring                             资产重组 @N_H]6z4  
assignment of duties                                 职责的划分 tc2GI6]
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assistant                                     助理，助理人员 a<"& RnG(  
associated company                                 联属公司，联营公司 tKsM}+fq  
association                                        联合，结合；协会，社团 Tocdh.H|  
assumption                                       假设，假定 m'"VuH?^  
at a given date                                         在某一特定时日 m
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attestation                                         鉴证，公证 nzJi)A./  
attestation service                             鉴证服务 4NR5?s  
audit adjustment                                审计调整 ^W[`##,{Od  
audit areas                                        审计领域 [,$mpJCI  
audit conclusion                                审计结论 I_I;.Ik  
audit effectiveness                             审计效果 W (c\$2`  
audit efficiency                                  审计效率 kDP^[V P+  
audit engagement letter                      审计业务约定书 L?C~ qS2g  
audit evidence                                          审计证据 + siNU#!  
audit fee                                    审计费 c%/&@
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audit files                                          审计档案 f#Cdx"  
audit findings                                     审计中发现的事项 )hJjVitG  
audit implementation stage                        审计实施阶段 DSZhl-uGM  
audit mark                                        审计标识 ~)IJE+e>}  
audit materiality                                 审计重要性 :XZom+>2n  
audit method                                     审计方法 ?[/,*
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audit objective                                         审计目标，审计目的 8[`<u[Iv  
audit of financial statements                      会计报表审计，财务报表审计 )[X!/KR90  
audit opinion                                     审计意见 JU \J   
audit period                                      被审计期间，被审计年度 5qfKV&D  
audit plan                                          审计计划 E/P53CD  
audit planning                                    编制审计计划，制定审计计划，审计计划 |A/_Qe|s2  
audit planning stage                                  审计计划阶段 UMW^0>Z!v  
audit procedure                                审计程序 F8;4Oj  
audit programme                               审计程序表，具体审计计划 by<@Zwtf  
audit report                                       审计报告 QR$sIu@%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d]~1.i  
audit report with a qualified opinion                 有保留意见的审计报告 H08YMP>dc  
audit report with an adverse opinion                否定意见的审计报告 'wlP`7&Tn  
audit report with dual dates                      双重日期审计报告 :BxYaAVt^  
audit reporting stage                                 审计报告阶段 J7^T!7V.  
audit responsibility                                   审计责任 c!wB'~MS#  
audit results                                      审计结果 $v@$oPmMj  
audit risk                                          审计风险 /_\W*@ E  
audit sampling                                          审计抽样 uOqDJM'RM  
audit sampling techniques                         审计抽样方法，审计抽样技术 3Cu oBb8  
audit strategies                                  审计策略 3 Il/3\  
audit summary                                         审计总结，审计小结 XXmu|h  
audit team                                         审计小组 6-}e-H  
audit test                                    审计测试 t U=b~  
audit trail                                          审计轨迹 N%E2 BJ?  
audit work                                        审计工作 PH!B /D5G  
audit working paper                                 审计工作底稿 GJfNO-  
audited financial statement                        审计会计报表，已审计财务报表 pytfsVM  
Auditing Guidelines (the～)                      审计规范指南 WREGRy  
auditing standards                             审计准则 i1@gHk  
audit-oriented working paper                          (审计)业务类工作底稿 zGz'2,o3  
authorisation                                     授权 ]!o,S{a&  
authorisation of transaction                       交易的授权 v+o3r]Y6  
availability                                         可获得性 grAL4  
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balance                                      余额；差额；平衡 r9*H-V$  
balance sheet                                    资产负债表 L>GYj6D9  
bank                                                 银行 &-Er n/[  
bank account                                    银行账户，银行户头 I19F\ L`4  
bank statement                                 银行对账单 sn`?Foh  
barter transaction                              易货交易，以物换物交易 C)}LV  
basis of audit                                    审计依据 q[A3$y(  
basis of preparation                                (会计报表的)编制基础 ]=<@G.[=  
book of account                               账目，账簿 4GA-dtyV&  
borrowing                                         借款，贷款，借债 2+cicBD  
branch                                              分支，分支机构，分店 ui0(#2'h%  
brought forward                                (账户余额等的)承上年，承上期，承上页 z4:09!o_  
budget                                              预算 vJ}  
building                                      建筑物；大楼 {j*+:Gj0V  
business conditions                                  业务情况，经营情况 g]JI}O*5  
business licence                               (企业等的)营业执照 t
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business relation                                业务关系 5j5t?G;d,  
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