[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 HIQ_%L4]  
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审计词汇英汉对照 'd.EC#  
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ability to continue as a going concern               持续经营能力 G"\`r* O  
acceptability                                     可接受性，可接受程度 %C$%!C  
acceptable level of detection risk                     检查风险的可接受水平 n1JRDw"e$$  
acceptance of engagement                       接受委托 #,7e NM"  
accepting the engagement for the first time              首次接受委托 iTFdN}
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access to asset                                         对资产的接触 E5)
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according to                                     根据，依据，依照 L%BNz3:Dt  
account balance                                账户余额 k40* e\  
account for                                       对……进行会计处理，核算；解释 (&}i`}v_  
accounting                                        会计，会计学 |K6REkzr  
accounting advisory serve                        会计咨询服务 9F4Dm*_<  
accounting firm                                 会计师事务所 ,$+lFv3LE  
accounting information                      会计信息，会计资料 xgpi-l  
accounting period                             会计期间 >=RmGS  
accounting policies                                   会计政策 "B=  
accounting professional bodies                 会计职业组织，会计职业团体 fG}tMSI  
accounting records                                   会计记录 &=#[(vl  
accounting responsibility                           会计责任 ?3*l{[@J  
accounting service                             会计服务 3AQZRul  
accounting standards                                会计准则 S'A> 2>  
Accounting Standards for Business Enterprises       企业会计准则 #bMuvaP~  
accounting system                             会计系统 fIj|4a+  
accounting treatment                                会计处理 *RXbc~ H  
accuracy                                    准确性，精确性 LJ*q1 ;<E  
additional audit procedures                      追加审计程序 y=`2\L" O  
addressee                                         收件人，收信人 K%"5ImM  
Administration of State-owned Assets  (the～)     国有资产管理局 O$IEn/%+  
administrative laws and regulations                 行政法规 [21=5S   
adverse impact                                 不利影响，负面影响 Q,p}:e  
adverse opinion                                反对意见 Q?3Gk%T0[  
advisory group                                  咨询组，顾问组 & @s!<9$W  
agency fee                                        代理费，代理费用 6,d@p  
aggregate                                          总计，合计为…… q8s0AN'@t'  
alternation of document and record                 变造文件和记录 ?mWw@6G,  
alternative audit procedures                      替代审计程序，备选审计程序 E0u~i59Z  
amend                                              修改，修订 A3| Dz&@:  
amortisation                                      摊销 Gs9:6  
analytical capacity                             分析能力 hvA^n@nr  
analytical procedures                               分析性程序 9:,V 5n =  
annual financial statements                        年度会计报表，年度财务报表 6xWe=QGE  
appendix                                          附录，附表 :Qumb  
applicable                                         适用的 Pm lx8@D  
applicable laws and regulations                 适用的法规 `|,`QqDQ  
application systems                                  应用系统 *8#i$w11M  
apply consistently                              一贯地执行，一贯地实施 ;k7 xMZs  
appropriate                                       适当的，合适的； Rniq(FAx  
征用，挪用 > `n,S  
appropriate authorization                          适当的授权 Z0o~+Ct$  
appropriateness of audit evidence                    审计证据的适当性 AI,(
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approval                                    批准，核准 Q.]}]QE   
assertion                                    (会计报表上的)认定；确认 Eve.QAl|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Hz.(qW">5*  
asset                                                 资产，财产 }"=AG  
asset restructuring                             资产重组 u[L`-zI  
assignment of duties                                 职责的划分 Ytz)d/3T  
assistant                                     助理，助理人员 h&Efg  
associated company                                 联属公司，联营公司 GG@md_  
association                                        联合，结合；协会，社团 ix(=3/Dgz  
assumption                                       假设，假定 <FWF<r3F  
at a given date                                         在某一特定时日 ag*mG*Z  
attestation                                         鉴证，公证 Xb{ [c+.  
attestation service                             鉴证服务 T9]HGB{  
audit adjustment                                审计调整 uoHNn7W  
audit areas                                        审计领域 blTo5NLX  
audit conclusion                                审计结论 ZCB_  
audit effectiveness                             审计效果 cfcim.jB  
audit efficiency                                  审计效率 E}sO[wNPf  
audit engagement letter                      审计业务约定书 dHK`eS$sb  
audit evidence                                          审计证据 |4T!&[r  
audit fee                                    审计费 -[6z 1"*  
audit files                                          审计档案 epU:  
audit findings                                     审计中发现的事项 =|I>G?g-  
audit implementation stage                        审计实施阶段 $)RNKMZC}A  
audit mark                                        审计标识 A
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audit materiality                                 审计重要性 4?-.ZUT-1  
audit method                                     审计方法 d/bEt&  
audit objective                                         审计目标，审计目的 Z00+!Tnd  
audit of financial statements                      会计报表审计，财务报表审计 N5i+3&  
audit opinion                                     审计意见 M@?xa/E64  
audit period                                      被审计期间，被审计年度 h\nI!{A0  
audit plan                                          审计计划 \T<$9aNb  
audit planning                                    编制审计计划，制定审计计划，审计计划 z)9wXo#~  
audit planning stage                                  审计计划阶段 |!"2fI  
audit procedure                                审计程序 1RK=,Wx  
audit programme                               审计程序表，具体审计计划 sFQ^2PwbS  
audit report                                       审计报告 91$]Qg,lB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2Z3('?\z~  
audit report with a qualified opinion                 有保留意见的审计报告 DwrO JIy  
audit report with an adverse opinion                否定意见的审计报告 :cGt#d6  
audit report with dual dates                      双重日期审计报告 R,|d `)T  
audit reporting stage                                 审计报告阶段 qUxRM_7U  
audit responsibility                                   审计责任 s
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audit results                                      审计结果 7vABq(  
audit risk                                          审计风险 3:8{"md@2  
audit sampling                                          审计抽样 Nk
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audit sampling techniques                         审计抽样方法，审计抽样技术 Db6om7N  
audit strategies                                  审计策略 /Wy.>YC|  
audit summary                                         审计总结，审计小结 >lBD<;T  
audit team                                         审计小组 cZT({uYGL  
audit test                                    审计测试 s1e:v+B]  
audit trail                                          审计轨迹 :PtF+{N>  
audit work                                        审计工作 RB+N IoQQ|  
audit working paper                                 审计工作底稿 <<i3r|
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audited financial statement                        审计会计报表，已审计财务报表 aBNZdX]vzO  
Auditing Guidelines (the～)                      审计规范指南 * 1Od-3  
auditing standards                             审计准则 $d
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audit-oriented working paper                          (审计)业务类工作底稿 j Lpc Zb,  
authorisation                                     授权 L3n_ 5
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authorisation of transaction                       交易的授权 jK' N((Hz  
availability                                         可获得性 L~IhsiB  
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balance                                      余额；差额；平衡 5vw{b
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balance sheet                                    资产负债表 ei6AV1| p  
bank                                                 银行 $d,0=Ci  
bank account                                    银行账户，银行户头 F35#dIs`&  
bank statement                                 银行对账单 X+~ XJ  
barter transaction                              易货交易，以物换物交易 ak:ibV  
basis of audit                                    审计依据 %s&ChM?8F  
basis of preparation                                (会计报表的)编制基础 'w14sr%  
book of account                               账目，账簿 mWyqG*-Hb  
borrowing                                         借款，贷款，借债 #?XQ7Im  
branch                                              分支，分支机构，分店 6<'21  
brought forward                                (账户余额等的)承上年，承上期，承上页 2e|N@j &  
budget                                              预算 &m[Qn!>i6  
building                                      建筑物；大楼 3;8!rNN  
business conditions                                  业务情况，经营情况 a\%xB >LX  
business licence                               (企业等的)营业执照 ixV0|P8,c  
business relation                                业务关系 4[BG#  
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