[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 S&VN</p  
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审计词汇英汉对照 T1x$v,)8x  
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ability to continue as a going concern               持续经营能力 ) Q
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acceptability                                     可接受性，可接受程度 Ad"::&&Wk  
acceptable level of detection risk                     检查风险的可接受水平 3Mdg&~85  
acceptance of engagement                       接受委托 9u:MF0:W  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 eZUK<&0x5  
according to                                     根据，依据，依照 f6m^pbQFl  
account balance                                账户余额 'n=FBu^  
account for                                       对……进行会计处理，核算；解释 kh`X92~  
accounting                                        会计，会计学 ic3qb<2  
accounting advisory serve                        会计咨询服务 ^wX_@?aKtt  
accounting firm                                 会计师事务所 p0@iGyd  
accounting information                      会计信息，会计资料 0S'EnmG  
accounting period                             会计期间 >LW9$[H  
accounting policies                                   会计政策 a#kZY7s  
accounting professional bodies                 会计职业组织，会计职业团体 v.\&gn(  
accounting records                                   会计记录 eo@:@O+bm  
accounting responsibility                           会计责任 
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accounting service                             会计服务 4gYP .h:,  
accounting standards                                会计准则 s#d>yx_b  
Accounting Standards for Business Enterprises       企业会计准则 .M_;mhRI  
accounting system                             会计系统 7ed*dXY*  
accounting treatment                                会计处理 J+9D/VT  
accuracy                                    准确性，精确性 9J>DLvl;  
additional audit procedures                      追加审计程序 5B(|!Xq;I  
addressee                                         收件人，收信人 "e_ED*  
Administration of State-owned Assets  (the～)     国有资产管理局 YKk%lZ.8  
administrative laws and regulations                 行政法规 Jb0]!*tV  
adverse impact                                 不利影响，负面影响 'dx4L }d  
adverse opinion                                反对意见  6E  
advisory group                                  咨询组，顾问组 r*WdD/r|  
agency fee                                        代理费，代理费用 E[$['0  
aggregate                                          总计，合计为…… VB[R!S
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alternation of document and record                 变造文件和记录 #Q;#A |EZ  
alternative audit procedures                      替代审计程序，备选审计程序 /]YK:7*98  
amend                                              修改，修订 x{+rx.  
amortisation                                      摊销 2)U3/TNe  
analytical capacity                             分析能力 .d.7D ]Yn  
analytical procedures                               分析性程序 D]4?
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annual financial statements                        年度会计报表，年度财务报表 GM@TWwG-B  
appendix                                          附录，附表 zis-}K<  
applicable                                         适用的 UH[ YH;3O  
applicable laws and regulations                 适用的法规 %';n9M   
application systems                                  应用系统 uH]^/'8vBd  
apply consistently                              一贯地执行，一贯地实施 YpuA,r;"  
appropriate                                       适当的，合适的； xvgIYc{  
征用，挪用 eNXpRvY  
appropriate authorization                          适当的授权 A^g81s.5  
appropriateness of audit evidence                    审计证据的适当性 !'+t)h9^  
approval                                    批准，核准 h>\}-|Ek  
assertion                                    (会计报表上的)认定；确认 TsR20P@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #BM *40tch  
asset                                                 资产，财产 {a>)VZw_#  
asset restructuring                             资产重组 `5>IvrzXrK  
assignment of duties                                 职责的划分 | WDX@Q  
assistant                                     助理，助理人员 _Jx?m  
associated company                                 联属公司，联营公司 Cu!4ha.e`  
association                                        联合，结合；协会，社团 ?lbX.+  
assumption                                       假设，假定 A@`C<O ^  
at a given date                                         在某一特定时日 'W$qi@f_s  
attestation                                         鉴证，公证 S
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attestation service                             鉴证服务
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audit adjustment                                审计调整 3?fya8W<  
audit areas                                        审计领域 {Q4=GrS  
audit conclusion                                审计结论 KnbP@!+c  
audit effectiveness                             审计效果 Q9rE_}Z  
audit efficiency                                  审计效率 I]T-}pG  
audit engagement letter                      审计业务约定书 gAR];(*  
audit evidence                                          审计证据 <nIU]}q  
audit fee                                    审计费 F@?QVdY1q7  
audit files                                          审计档案 CNP?i(Rk  
audit findings                                     审计中发现的事项 ph69u #Og  
audit implementation stage                        审计实施阶段 EQ7c K63  
audit mark                                        审计标识 Ef7Kx49I  
audit materiality                                 审计重要性 `5x,N%9{  
audit method                                     审计方法 ujwI4oj" c  
audit objective                                         审计目标，审计目的 6C)OO"Bc  
audit of financial statements                      会计报表审计，财务报表审计 ECl[v%R/6  
audit opinion                                     审计意见 {\
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audit period                                      被审计期间，被审计年度 's*UU:
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audit plan                                          审计计划 p-ry{"XA  
audit planning                                    编制审计计划，制定审计计划，审计计划 )m6=_q5@o  
audit planning stage                                  审计计划阶段 1f~_ # EIC  
audit procedure                                审计程序 HLk/C[`u,  
audit programme                               审计程序表，具体审计计划 1)k))w9  
audit report                                       审计报告 e_, _:|t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k 9s3@S  
audit report with a qualified opinion                 有保留意见的审计报告 K)^.96{/@  
audit report with an adverse opinion                否定意见的审计报告 .%
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audit report with dual dates                      双重日期审计报告 jQf1h|e  
audit reporting stage                                 审计报告阶段 yQ&;#`!'  
audit responsibility                                   审计责任 0k3
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audit results                                      审计结果 a3p|>M6E  
audit risk                                          审计风险 ?t<wp3bZ  
audit sampling                                          审计抽样 Av/|={i  
audit sampling techniques                         审计抽样方法，审计抽样技术 CVu'uyy  
audit strategies                                  审计策略 $BNn1C8[  
audit summary                                         审计总结，审计小结 )Q9J,  
audit team                                         审计小组  E?%k  
audit test                                    审计测试 q!NwfXJM  
audit trail                                          审计轨迹 igz&7U8gg  
audit work                                        审计工作 :%s9<g;-h_  
audit working paper                                 审计工作底稿 mQ1QJ_;  
audited financial statement                        审计会计报表，已审计财务报表 #U!J2240  
Auditing Guidelines (the～)                      审计规范指南 b
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auditing standards                             审计准则 Hj lx,:'M  
audit-oriented working paper                          (审计)业务类工作底稿 ]%NCKOM  
authorisation                                     授权 hWuq  
authorisation of transaction                       交易的授权 tXfB.[U  
availability                                         可获得性 UIzk-.<  
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balance                                      余额；差额；平衡 `(16_a  
balance sheet                                    资产负债表 r\L:JTZ$  
bank                                                 银行 mb?yG:L=0b  
bank account                                    银行账户，银行户头 EMJ}tvL0Tp  
bank statement                                 银行对账单 k%u RG_  
barter transaction                              易货交易，以物换物交易 ? BBD k  
basis of audit                                    审计依据 idz6m]{~yT  
basis of preparation                                (会计报表的)编制基础 vUj7rDT|  
book of account                               账目，账簿 {*te wF)|  
borrowing                                         借款，贷款，借债 qOkw6jfluh  
branch                                              分支，分支机构，分店 c[ =9Z;|  
brought forward                                (账户余额等的)承上年，承上期，承上页 XMuZ
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budget                                              预算 nj)M$'  
building                                      建筑物；大楼 NW^}u~-f  
business conditions                                  业务情况，经营情况 W5sVQ`S-  
business licence                               (企业等的)营业执照 o 1YhYA  
business relation                                业务关系 v82@']IN  
US4X CJxB  

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