[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 ECO4ut.
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审计词汇英汉对照 AhZ`hj
 
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ability to continue as a going concern               持续经营能力 <Rs#y:  
acceptability                                     可接受性，可接受程度 J3]!<v=  
acceptable level of detection risk                     检查风险的可接受水平 &=1Ag}l57  
acceptance of engagement                       接受委托 B!`Dj,_  
accepting the engagement for the first time              首次接受委托 hi{#HXa  
access to asset                                         对资产的接触 F:PaVr3q  
according to                                     根据，依据，依照 Z~g I)  
account balance                                账户余额 %idn7STJ}  
account for                                       对……进行会计处理，核算；解释 5E~?hWAv  
accounting                                        会计，会计学 j>2Jw'l;?  
accounting advisory serve                        会计咨询服务 (,5oqU9s@  
accounting firm                                 会计师事务所 Xq3n7d.  
accounting information                      会计信息，会计资料 U4DQ+g(A  
accounting period                             会计期间 xbh4j!FD$  
accounting policies                                   会计政策 kOe%w-_  
accounting professional bodies                 会计职业组织，会计职业团体 DCJmk6p%0  
accounting records                                   会计记录 p2c4 <f-M  
accounting responsibility                           会计责任 +`EF0sux  
accounting service                             会计服务 2Xu?/yd  
accounting standards                                会计准则 tSST.o3  
Accounting Standards for Business Enterprises       企业会计准则 [}7j0&  
accounting system                             会计系统 L<kIzB !  
accounting treatment                                会计处理 Kn9O=?Xh;  
accuracy                                    准确性，精确性 h'i8
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additional audit procedures                      追加审计程序 g/)$-Z)Nu  
addressee                                         收件人，收信人 jlmP1b9  
Administration of State-owned Assets  (the～)     国有资产管理局 5yvaY "B  
administrative laws and regulations                 行政法规 M*DFtp<  
adverse impact                                 不利影响，负面影响 \JJ
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adverse opinion                                反对意见 2v!ucd}  
advisory group                                  咨询组，顾问组 {U$qxC]M  
agency fee                                        代理费，代理费用 @S/PB[%S  
aggregate                                          总计，合计为…… 'C l}IDF  
alternation of document and record                 变造文件和记录 u N%RB$G  
alternative audit procedures                      替代审计程序，备选审计程序 '~dE0ohWb  
amend                                              修改，修订 Xx;RH9YYz  
amortisation                                      摊销 OH.Re6Rr  
analytical capacity                             分析能力 0-)D`s%  
analytical procedures                               分析性程序 <OKzb3e  
annual financial statements                        年度会计报表，年度财务报表 A),nkw0X  
appendix                                          附录，附表 _3q%  
applicable                                         适用的 F1V[8I.0  
applicable laws and regulations                 适用的法规 OL,3Jh% x  
application systems                                  应用系统 -29Sw  
apply consistently                              一贯地执行，一贯地实施 0D;MW  
appropriate                                       适当的，合适的； }yCw|B|a  
征用，挪用 8>:kv:MId  
appropriate authorization                          适当的授权 -rU~  
appropriateness of audit evidence                    审计证据的适当性 cJEOwAN  
approval                                    批准，核准 /?POIn+0o  
assertion                                    (会计报表上的)认定；确认 O1/U3/2/d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oo{5:  
asset                                                 资产，财产 e=11EmN9  
asset restructuring                             资产重组 ;WQ@dC  
assignment of duties                                 职责的划分 ,/.U'{  
assistant                                     助理，助理人员 9m2_zfO[w  
associated company                                 联属公司，联营公司 aBPaC=g{HO  
association                                        联合，结合；协会，社团 ]J^9iDTTA  
assumption                                       假设，假定 @w1@|"6vF  
at a given date                                         在某一特定时日 *>Z|!{bI  
attestation                                         鉴证，公证 3Lxk7D>0c  
attestation service                             鉴证服务 O[p;IG
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audit adjustment                                审计调整 B]PTe~n^  
audit areas                                        审计领域 `={s*^Ta  
audit conclusion                                审计结论 0>  pOP  
audit effectiveness                             审计效果 5XO eYO{  
audit efficiency                                  审计效率 > ,L'A;c}  
audit engagement letter                      审计业务约定书 7wt2|$Qz  
audit evidence                                          审计证据 ]Gw?DD|Gn  
audit fee                                    审计费 njk.$]M|nf  
audit files                                          审计档案 M@a?j<7P,m  
audit findings                                     审计中发现的事项 {VC4rA  
audit implementation stage                        审计实施阶段 UOn L^Z}  
audit mark                                        审计标识 B;M{v5s~]  
audit materiality                                 审计重要性 ALw5M'6q0\  
audit method                                     审计方法 ?^z!yD\  
audit objective                                         审计目标，审计目的 xO2S|DH{  
audit of financial statements                      会计报表审计，财务报表审计 :@PM+[B|Q  
audit opinion                                     审计意见 [3a-1,  
audit period                                      被审计期间，被审计年度 |Rr^K5hmD  
audit plan                                          审计计划 8ALvP}H  
audit planning                                    编制审计计划，制定审计计划，审计计划 !B==cNq  
audit planning stage                                  审计计划阶段 CroI,=a&,  
audit procedure                                审计程序 (wmMHo|  
audit programme                               审计程序表，具体审计计划 Z, Kbt  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 RU!j"T 5  
audit report with a qualified opinion                 有保留意见的审计报告 iSTr;>A  
audit report with an adverse opinion                否定意见的审计报告 bl|k6{A  
audit report with dual dates                      双重日期审计报告 {Yc#XP  
audit reporting stage                                 审计报告阶段 M7PGs-l  
audit responsibility                                   审计责任 /YrBnccqD  
audit results                                      审计结果 &WV&_z  
audit risk                                          审计风险 AL{r/h  
audit sampling                                          审计抽样 ;Im%L=q9GL  
audit sampling techniques                         审计抽样方法，审计抽样技术 5fjL  
audit strategies                                  审计策略 3I.0jA#T&/  
audit summary                                         审计总结，审计小结 HD~o]l=H  
audit team                                         审计小组 g)`;m%DG6  
audit test                                    审计测试 WXmR{za   
audit trail                                          审计轨迹 ( C~
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audit work                                        审计工作 {^V9?^?d (  
audit working paper                                 审计工作底稿 7 /7,55  
audited financial statement                        审计会计报表，已审计财务报表 R|g50Q  
Auditing Guidelines (the～)                      审计规范指南 dc=}c/6x  
auditing standards                             审计准则 3IyNnm=u  
audit-oriented working paper                          (审计)业务类工作底稿 f j:q>}V  
authorisation                                     授权 /BQB7v
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authorisation of transaction                       交易的授权 rUxjm\  
availability                                         可获得性 4^3lG1^YY  
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balance                                      余额；差额；平衡 O-,0c1ts  
balance sheet                                    资产负债表 ,~nrNkhp  
bank                                                 银行 ;^f ;<  
bank account                                    银行账户，银行户头 t#N@0kIX.  
bank statement                                 银行对账单 =pnMV"'9  
barter transaction                              易货交易，以物换物交易 h#~\-j9>  
basis of audit                                    审计依据 k/,7FDO?m  
basis of preparation                                (会计报表的)编制基础 ejh0Wfl  
book of account                               账目，账簿 VBq|j"o0"  
borrowing                                         借款，贷款，借债 X6-;vnlKN  
branch                                              分支，分支机构，分店 (kmrWx= $  
brought forward                                (账户余额等的)承上年，承上期，承上页 6qK`X  
budget                                              预算 \u$[$R5  
building                                      建筑物；大楼 Wo2W/{  
business conditions                                  业务情况，经营情况 E5QQI9ea  
business licence                               (企业等的)营业执照 vT{+Z\LL=  
business relation                                业务关系 E]c0+rh~  
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