[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 @*-t.b2k  
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审计词汇英汉对照 QEc4l[^{.B  
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ability to continue as a going concern               持续经营能力 cSYMnB  
acceptability                                     可接受性，可接受程度 8Cw3b\ne  
acceptable level of detection risk                     检查风险的可接受水平 w7b\?]}@  
acceptance of engagement                       接受委托 KLgg([  
accepting the engagement for the first time              首次接受委托 [Lq9lw&   
access to asset                                         对资产的接触 .pyNET  
according to                                     根据，依据，依照 \"6?*L|]  
account balance                                账户余额 l9f%?<2D  
account for                                       对……进行会计处理，核算；解释 #N;McF;W  
accounting                                        会计，会计学 !TLJk]7uC  
accounting advisory serve                        会计咨询服务 y'm5Z-@o6  
accounting firm                                 会计师事务所 (ty&$  
accounting information                      会计信息，会计资料 `j!XWh*$  
accounting period                             会计期间 v:]z-zU  
accounting policies                                   会计政策 Q+ZZwqyxD  
accounting professional bodies                 会计职业组织，会计职业团体 MM(\>J[Uq  
accounting records                                   会计记录 ~9n30j%]s  
accounting responsibility                           会计责任 Y]bS=*q  
accounting service                             会计服务 f-Zi!AGh>  
accounting standards                                会计准则 Ix+eP|8F  
Accounting Standards for Business Enterprises       企业会计准则 [I`:%y  
accounting system                             会计系统 %BF,;(P  
accounting treatment                                会计处理 y'(a:.%I  
accuracy                                    准确性，精确性 ~,.'
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additional audit procedures                      追加审计程序 lE
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addressee                                         收件人，收信人 61](a;Di  
Administration of State-owned Assets  (the～)     国有资产管理局 ;2[),k  
administrative laws and regulations                 行政法规 r*9*xZ>8u  
adverse impact                                 不利影响，负面影响 yf/i)  
adverse opinion                                反对意见 vH/RP  
advisory group                                  咨询组，顾问组 !wTrWD!  
agency fee                                        代理费，代理费用 b*1yvkX5  
aggregate                                          总计，合计为…… 2WC$r8E  
alternation of document and record                 变造文件和记录 5}Z>N,4  
alternative audit procedures                      替代审计程序，备选审计程序 :Q8*MJ3&V  
amend                                              修改，修订 n0g8B  
amortisation                                      摊销 a9NIK/9  
analytical capacity                             分析能力 K #}t
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analytical procedures                               分析性程序 YP>J'{?b*"  
annual financial statements                        年度会计报表，年度财务报表 +QP(ATdM  
appendix                                          附录，附表 R]3j6
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applicable                                         适用的 d|> /eb.R  
applicable laws and regulations                 适用的法规 \}W !  
application systems                                  应用系统 zwk&3  
apply consistently                              一贯地执行，一贯地实施 wV-9T*QrM  
appropriate                                       适当的，合适的； #n]K$k>  
征用，挪用 Q" r y@ (I  
appropriate authorization                          适当的授权 -F_cBu81V  
appropriateness of audit evidence                    审计证据的适当性 C-XJe~  
approval                                    批准，核准 oR Ze?h^r#  
assertion                                    (会计报表上的)认定；确认 w|abaMam  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 } 42Hhu7j  
asset                                                 资产，财产 $PRUzFZ  
asset restructuring                             资产重组 Iw?*y.z|  
assignment of duties                                 职责的划分 ~RLWr.pK  
assistant                                     助理，助理人员 *Qyu QF  
associated company                                 联属公司，联营公司 EvH/d4V;  
association                                        联合，结合；协会，社团 @saK:z  
assumption                                       假设，假定 udmLHc  
at a given date                                         在某一特定时日 ?TJ4L/"(k6  
attestation                                         鉴证，公证 GL~ Wnt  
attestation service                             鉴证服务 ubRhJ~XB  
audit adjustment                                审计调整 EP^qj j@M  
audit areas                                        审计领域 E\TWPV'/  
audit conclusion                                审计结论 d"L(eI}G  
audit effectiveness                             审计效果 +;4;~>Y  
audit efficiency                                  审计效率 oW^>J-  
audit engagement letter                      审计业务约定书 En)Ptz#0  
audit evidence                                          审计证据 hV:++g  
audit fee                                    审计费 e4|a^lS;  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 X}Om)WCr  
audit implementation stage                        审计实施阶段 gu:vf/  
audit mark                                        审计标识 ;"Aj80  
audit materiality                                 审计重要性 {{?MO{Mh*  
audit method                                     审计方法 6lT< lzT  
audit objective                                         审计目标，审计目的 )O5@R  
audit of financial statements                      会计报表审计，财务报表审计 rT\~VJ>+i  
audit opinion                                     审计意见 Y% JE} )  
audit period                                      被审计期间，被审计年度 G|RBwl  
audit plan                                          审计计划 "?<(-,T  
audit planning                                    编制审计计划，制定审计计划，审计计划 +r7hc;+G  
audit planning stage                                  审计计划阶段 |}UA=? Xl  
audit procedure                                审计程序 :!hO9ho  
audit programme                               审计程序表，具体审计计划 TQb@szp:|  
audit report                                       审计报告 pU'${Z~b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W?"l6s  
audit report with a qualified opinion                 有保留意见的审计报告 h(R7y@mp\0  
audit report with an adverse opinion                否定意见的审计报告 &*Xrh7K2e  
audit report with dual dates                      双重日期审计报告 hnH<m7  
audit reporting stage                                 审计报告阶段 ` wZ  
audit responsibility                                   审计责任 %|ClYr  
audit results                                      审计结果 u} )*6l.  
audit risk                                          审计风险 _`gkYu3R+  
audit sampling                                          审计抽样 bRrSd:e  
audit sampling techniques                         审计抽样方法，审计抽样技术 (EvYrm4  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 T+aNX/c|>  
audit team                                         审计小组 ` &bF@$((  
audit test                                    审计测试
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audit trail                                          审计轨迹 egBk7@Ko  
audit work                                        审计工作 j}d):3!  
audit working paper                                 审计工作底稿 EZ:? (|
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audited financial statement                        审计会计报表，已审计财务报表 63J3NwFt  
Auditing Guidelines (the～)                      审计规范指南 ITg:OOQ  
auditing standards                             审计准则 cvo+{u$s  
audit-oriented working paper                          (审计)业务类工作底稿 k=mLcP  
authorisation                                     授权 {
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authorisation of transaction                       交易的授权 /W`CqJk-*.  
availability                                         可获得性 ,X1M!'  
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balance                                      余额；差额；平衡 kZo#Ny  
balance sheet                                    资产负债表 U<;{_!]  
bank                                                 银行 xf/ K+  
bank account                                    银行账户，银行户头 \y%"tJ~N{  
bank statement                                 银行对账单 \At~94  
barter transaction                              易货交易，以物换物交易 r]&sXKDc  
basis of audit                                    审计依据 e$P^},0/  
basis of preparation                                (会计报表的)编制基础 'jMs&  
book of account                               账目，账簿 _>]/.w2=  
borrowing                                         借款，贷款，借债 $]xH"Z%"  
branch                                              分支，分支机构，分店 qo7<g*kf~  
brought forward                                (账户余额等的)承上年，承上期，承上页 }yn%_KQ0  
budget                                              预算 jA;b2A]G  
building                                      建筑物；大楼 8+dsTX` |S  
business conditions                                  业务情况，经营情况 8{!|` b'f  
business licence                               (企业等的)营业执照 .a :7|L#a  
business relation                                业务关系 AzF*4x  
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