[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 w8qI7/  
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审计词汇英汉对照 v,;?+Ck  
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ability to continue as a going concern               持续经营能力 {% P;O ?  
acceptability                                     可接受性，可接受程度 x>^S..K}L%  
acceptable level of detection risk                     检查风险的可接受水平 Gkl#s7'  
acceptance of engagement                       接受委托 PsLCO(26  
accepting the engagement for the first time              首次接受委托 -Q; w4@  
access to asset                                         对资产的接触 iaB5t<t1r  
according to                                     根据，依据，依照 }49?Z3  
account balance                                账户余额 *XJSa  
account for                                       对……进行会计处理，核算；解释 SZ_hGD0  
accounting                                        会计，会计学 F<$&G'% H  
accounting advisory serve                        会计咨询服务 -8IiQRS  
accounting firm                                 会计师事务所 nMhc3t  
accounting information                      会计信息，会计资料 +"!IVH Y  
accounting period                             会计期间 [ Mi~4b  
accounting policies                                   会计政策  :9<5GF(  
accounting professional bodies                 会计职业组织，会计职业团体 + '`RJ,K+[  
accounting records                                   会计记录 @:63OLlrG  
accounting responsibility                           会计责任
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accounting service                             会计服务 Sz =z TPnO  
accounting standards                                会计准则 6R25Xfm_|  
Accounting Standards for Business Enterprises       企业会计准则 FB@G. f  
accounting system                             会计系统 ps2C8;zT  
accounting treatment                                会计处理 n3(HA  
accuracy                                    准确性，精确性 G
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additional audit procedures                      追加审计程序 "ggq7cJ}_  
addressee                                         收件人，收信人 >_@J&vC  
Administration of State-owned Assets  (the～)     国有资产管理局 1WU-gQki!  
administrative laws and regulations                 行政法规 Vh&uSi1V  
adverse impact                                 不利影响，负面影响 s[hD9$VB>  
adverse opinion                                反对意见 -8
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advisory group                                  咨询组，顾问组 | !Knd ^}  
agency fee                                        代理费，代理费用 MStaP;|  
aggregate                                          总计，合计为…… [Y[|:_+5  
alternation of document and record                 变造文件和记录 M- n +3E9  
alternative audit procedures                      替代审计程序，备选审计程序 D3]_AS&\  
amend                                              修改，修订 8=d9*lm  
amortisation                                      摊销 U-@\V1;C  
analytical capacity                             分析能力 J? C"be=  
analytical procedures                               分析性程序 :0J ;^@  
annual financial statements                        年度会计报表，年度财务报表 v"`w'+  
appendix                                          附录，附表 n'SnqJ&}  
applicable                                         适用的 R8HFyP  
applicable laws and regulations                 适用的法规 e.[h  
application systems                                  应用系统 zR%#Q_  
apply consistently                              一贯地执行，一贯地实施 hGsYu)  
appropriate                                       适当的，合适的； k]Yd4CC2  
征用，挪用 >B==*,|  
appropriate authorization                          适当的授权 jN'zNOV~  
appropriateness of audit evidence                    审计证据的适当性 Lr`yl$6  
approval                                    批准，核准 \n}
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assertion                                    (会计报表上的)认定；确认 0VPa=AW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &a V`u?'e  
asset                                                 资产，财产 &W1cc#(  
asset restructuring                             资产重组 #<{sP0v*  
assignment of duties                                 职责的划分 ,ecFHk T>  
assistant                                     助理，助理人员 ). \%a h  
associated company                                 联属公司，联营公司 p & A3l  
association                                        联合，结合；协会，社团 9B P-Iet  
assumption                                       假设，假定 oYW:ptJ  
at a given date                                         在某一特定时日 tlj ^0  
attestation                                         鉴证，公证 kxh $R>  
attestation service                             鉴证服务 YQ]W<0(  
audit adjustment                                审计调整 |1#*`2j\=9  
audit areas                                        审计领域 ~x2azY2DP  
audit conclusion                                审计结论 $aEL>,X  
audit effectiveness                             审计效果 kEi! q  
audit efficiency                                  审计效率 q%nWBmPZ~y  
audit engagement letter                      审计业务约定书 "
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audit evidence                                          审计证据 iNcB6,++  
audit fee                                    审计费 ^5OR%N)  
audit files                                          审计档案 4h-tR  
audit findings                                     审计中发现的事项 {q:6;yzxl  
audit implementation stage                        审计实施阶段 v81<K*w`P  
audit mark                                        审计标识 NOQM:tBO>  
audit materiality                                 审计重要性 F&^u1RYz  
audit method                                     审计方法 Vf0m7BJc3  
audit objective                                         审计目标，审计目的  eGjEO&$  
audit of financial statements                      会计报表审计，财务报表审计 L^dF )y?  
audit opinion                                     审计意见 O.i.<VD7  
audit period                                      被审计期间，被审计年度 !Eu}ro.}  
audit plan                                          审计计划 @u?m4v{  
audit planning                                    编制审计计划，制定审计计划，审计计划 dj 4:r!5_  
audit planning stage                                  审计计划阶段 af)L+%Q%R  
audit procedure                                审计程序 V!uW\i/  
audit programme                               审计程序表，具体审计计划 V3 2F  
audit report                                       审计报告 F8nR.|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Lc=t,=OhGe  
audit report with a qualified opinion                 有保留意见的审计报告 N^v"n*M0|  
audit report with an adverse opinion                否定意见的审计报告 U&GSMjqg  
audit report with dual dates                      双重日期审计报告 p[>!;qI  
audit reporting stage                                 审计报告阶段 f<<1.4)oSV  
audit responsibility                                   审计责任 H>X:#xOA_  
audit results                                      审计结果 ;O+= 6>W  
audit risk                                          审计风险 N:_.z~>%  
audit sampling                                          审计抽样 
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audit sampling techniques                         审计抽样方法，审计抽样技术 @kd`9Yw  
audit strategies                                  审计策略 OQ&l/|{O0?  
audit summary                                         审计总结，审计小结 +87|gC7B  
audit team                                         审计小组 3%P<F>6 J  
audit test                                    审计测试 wt]onve}%  
audit trail                                          审计轨迹 `p#tx.o  
audit work                                        审计工作 1aDx 6Mq  
audit working paper                                 审计工作底稿 s+DOr$\  
audited financial statement                        审计会计报表，已审计财务报表 vhvFBx0  
Auditing Guidelines (the～)                      审计规范指南 "Doz~R\\  
auditing standards                             审计准则 -%,=%FBi~4  
audit-oriented working paper                          (审计)业务类工作底稿 {\hjKP   
authorisation                                     授权 h/k00hD60  
authorisation of transaction                       交易的授权 R.(PZCvS  
availability                                         可获得性 S"HdjEF7\  
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balance                                      余额；差额；平衡 ^,}1^?*  
balance sheet                                    资产负债表 HAwdu1$8  
bank                                                 银行 H%pD9'q~  
bank account                                    银行账户，银行户头 -!q^/ux  
bank statement                                 银行对账单 5If.[j{  
barter transaction                              易货交易，以物换物交易 z9Z4MXl  
basis of audit                                    审计依据 41g "7Mk  
basis of preparation                                (会计报表的)编制基础 xu\s2x$  
book of account                               账目，账簿 2)hfYLi  
borrowing                                         借款，贷款，借债 =U'!<w<-  
branch                                              分支，分支机构，分店 T[Lz4;TRk5  
brought forward                                (账户余额等的)承上年，承上期，承上页 'hR0JXy  
budget                                              预算 F_G .$aCc  
building                                      建筑物；大楼 ncrg`<'/,  
business conditions                                  业务情况，经营情况 zG{P5@:.R  
business licence                               (企业等的)营业执照 xqs ,4bcbY  
business relation                                业务关系 H-\Ym}BGu  
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