[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 @01.Pd
  
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审计词汇英汉对照 C '( Y  
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ability to continue as a going concern               持续经营能力 `/PBZnj  
acceptability                                     可接受性，可接受程度 ^A@f{g$KB+  
acceptable level of detection risk                     检查风险的可接受水平 /AD&z?My+E  
acceptance of engagement                       接受委托 F<,pAxl~@  
accepting the engagement for the first time              首次接受委托 Nn[*ox#i  
access to asset                                         对资产的接触 b!]O]dk#  
according to                                     根据，依据，依照 (<eLj Q  
account balance                                账户余额 n?fy@R  
account for                                       对……进行会计处理，核算；解释 YCD|lL#  
accounting                                        会计，会计学 ?>h ~"D#  
accounting advisory serve                        会计咨询服务 [t?tLUg|6  
accounting firm                                 会计师事务所 +Ww] %`_  
accounting information                      会计信息，会计资料 }QCnN2bV  
accounting period                             会计期间 ^YLC{V  
accounting policies                                   会计政策 T]De{nHu  
accounting professional bodies                 会计职业组织，会计职业团体 i wgt\ux.  
accounting records                                   会计记录 vTK%4=|1}!  
accounting responsibility                           会计责任 ~#sD2b`0  
accounting service                             会计服务 /aI@2]|~  
accounting standards                                会计准则 B-MS@<2  
Accounting Standards for Business Enterprises       企业会计准则 &u2;S?7m  
accounting system                             会计系统 ]eKuR"ob0  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 [A7TSN  
additional audit procedures                      追加审计程序 8gP1]xD  
addressee                                         收件人，收信人 mKZzSd)p  
Administration of State-owned Assets  (the～)     国有资产管理局 (SyD)G\rj  
administrative laws and regulations                 行政法规 ty,oj33  
adverse impact                                 不利影响，负面影响 2t\0vV2)/O  
adverse opinion                                反对意见 nqo{]fn  
advisory group                                  咨询组，顾问组 lnyb4d/  
agency fee                                        代理费，代理费用 4/b.;$  
aggregate                                          总计，合计为…… Y)1/fEM  
alternation of document and record                 变造文件和记录 \ASt&'E  
alternative audit procedures                      替代审计程序，备选审计程序 -{\(s=%  
amend                                              修改，修订 efXnF*Z  
amortisation                                      摊销 9-;-jnDy   
analytical capacity                             分析能力 s(=wG|  
analytical procedures                               分析性程序 ^X96yj'?  
annual financial statements                        年度会计报表，年度财务报表 ]I\GnDJ^  
appendix                                          附录，附表 f!x9%  
applicable                                         适用的 .$&^yp  
applicable laws and regulations                 适用的法规 ai_ve[A  
application systems                                  应用系统 <,M"kF:  
apply consistently                              一贯地执行，一贯地实施 ,&_H   
appropriate                                       适当的，合适的； Hh%!4_AMw  
征用，挪用  J#(AX6  
appropriate authorization                          适当的授权 V'i-pn2gyu  
appropriateness of audit evidence                    审计证据的适当性 |`LH|6 /  
approval                                    批准，核准 cU6*y!}9  
assertion                                    (会计报表上的)认定；确认 OXEEpoU?V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [Z$H<m{c-  
asset                                                 资产，财产 iJzB
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asset restructuring                             资产重组 v)+g<!  
assignment of duties                                 职责的划分 8gS7$ EH'  
assistant                                     助理，助理人员 Tvx1+0Z%z  
associated company                                 联属公司，联营公司 )=5&Q  
association                                        联合，结合；协会，社团 4CM'I~  
assumption                                       假设，假定 Ixa0;nxj  
at a given date                                         在某一特定时日 &*v\t\]  
attestation                                         鉴证，公证 :A zT=^S  
attestation service                             鉴证服务 Wl
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audit adjustment                                审计调整 /.SG? 5t4  
audit areas                                        审计领域 JIySe:p3  
audit conclusion                                审计结论 yqx5_}  
audit effectiveness                             审计效果 +u$l]~St\  
audit efficiency                                  审计效率 I){4 MoH.  
audit engagement letter                      审计业务约定书 @"7S$@cO  
audit evidence                                          审计证据 bIU.C|h@  
audit fee                                    审计费 ?4b0\ -  
audit files                                          审计档案 yD3}USw  
audit findings                                     审计中发现的事项 ~XOmxz0  
audit implementation stage                        审计实施阶段 lbHgxZ  
audit mark                                        审计标识 8c9HJ9vk  
audit materiality                                 审计重要性 {M**a  
audit method                                     审计方法 /J
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audit objective                                         审计目标，审计目的 :F:1(FDP  
audit of financial statements                      会计报表审计，财务报表审计 uVEJV |^/  
audit opinion                                     审计意见 `dvg5qQ  
audit period                                      被审计期间，被审计年度 ,';|CGI cP  
audit plan                                          审计计划 F rc kA  
audit planning                                    编制审计计划，制定审计计划，审计计划 (tg.]q_=u  
audit planning stage                                  审计计划阶段 w/6X 9d  
audit procedure                                审计程序 2^o7^S  
audit programme                               审计程序表，具体审计计划 1iF=~@Nz_  
audit report                                       审计报告 '7?Y+R@|L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Xz^nm\  
audit report with a qualified opinion                 有保留意见的审计报告 MfL 7|b)  
audit report with an adverse opinion                否定意见的审计报告  J0!V(  
audit report with dual dates                      双重日期审计报告 GLf!i1Z  
audit reporting stage                                 审计报告阶段 dxX`\{E  
audit responsibility                                   审计责任 R;OPY?EeW  
audit results                                      审计结果 *`H*@2  
audit risk                                          审计风险 #~ x7G  
audit sampling                                          审计抽样 `]KX`xGK  
audit sampling techniques                         审计抽样方法，审计抽样技术 b? ); D  
audit strategies                                  审计策略 \bARp z?a  
audit summary                                         审计总结，审计小结 OFtaOjsyUa  
audit team                                         审计小组 &E&~9"^hQL  
audit test                                    审计测试 P73GH  
audit trail                                          审计轨迹 3F;C{P!  
audit work                                        审计工作 $?56 i4  
audit working paper                                 审计工作底稿 cUR :a@  
audited financial statement                        审计会计报表，已审计财务报表 O(-p md,  
Auditing Guidelines (the～)                      审计规范指南 u$d[&|`>_  
auditing standards                             审计准则 KuP#i]Na  
audit-oriented working paper                          (审计)业务类工作底稿 'gf[Wjb,%  
authorisation                                     授权 (=!At)
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authorisation of transaction                       交易的授权 LzU'6ah';5  
availability                                         可获得性 WGv47i  
B v5M4Rs&t  
balance                                      余额；差额；平衡 2d.$V,U<  
balance sheet                                    资产负债表 r XJx~ g  
bank                                                 银行 ( cs  
bank account                                    银行账户，银行户头 lUu0AZQmG  
bank statement                                 银行对账单 V#EL
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barter transaction                              易货交易，以物换物交易 VE
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basis of audit                                    审计依据 H7+"BWc  
basis of preparation                                (会计报表的)编制基础 j-K[]$  
book of account                               账目，账簿 :BPgDLL,  
borrowing                                         借款，贷款，借债 6&$.E! z  
branch                                              分支，分支机构，分店 &Sd5]r@+  
brought forward                                (账户余额等的)承上年，承上期，承上页 U6&`s%mIa  
budget                                              预算 NTu|cX\R  
building                                      建筑物；大楼 0f@+o}i=)  
business conditions                                  业务情况，经营情况 c]M+|R5  
business licence                               (企业等的)营业执照 ({E,}x  
business relation                                业务关系 Jx+6Kq(  
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