[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 j]0^y}5f+s  
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审计词汇英汉对照 qNyzU@  
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ability to continue as a going concern               持续经营能力 v&FF|)$  
acceptability                                     可接受性，可接受程度 _ .i3,-l)  
acceptable level of detection risk                     检查风险的可接受水平 :Sg_tOf  
acceptance of engagement                       接受委托 $>U# W:  
accepting the engagement for the first time              首次接受委托 27ckdyQx  
access to asset                                         对资产的接触 FZiW |G  
according to                                     根据，依据，依照 ,%bhyww<  
account balance                                账户余额 [~D|peM3  
account for                                       对……进行会计处理，核算；解释 clI*7j.4E#  
accounting                                        会计，会计学 ~8|t*@D  
accounting advisory serve                        会计咨询服务 B~'MBBD"  
accounting firm                                 会计师事务所 g/=K.  
accounting information                      会计信息，会计资料 eK/?%t  
accounting period                             会计期间 aj,)P3DJu  
accounting policies                                   会计政策 j\RpO'+}  
accounting professional bodies                 会计职业组织，会计职业团体 bU 63X={  
accounting records                                   会计记录 hgRVwX  
accounting responsibility                           会计责任 uR6w|e`  
accounting service                             会计服务 6{d6s#|%  
accounting standards                                会计准则 Kt>X3m,  
Accounting Standards for Business Enterprises       企业会计准则 b{DiM098  
accounting system                             会计系统 4\.V  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 &p<(_|Af  
additional audit procedures                      追加审计程序 =\)IaZ  
addressee                                         收件人，收信人 Rd+P,PO  
Administration of State-owned Assets  (the～)     国有资产管理局 !e#xx]v3  
administrative laws and regulations                 行政法规 hM@\RPsY  
adverse impact                                 不利影响，负面影响 mxwdugr`  
adverse opinion                                反对意见 \F,DA"K_  
advisory group                                  咨询组，顾问组 vtJV"h?e"3  
agency fee                                        代理费，代理费用 .'[/|4H  
aggregate                                          总计，合计为…… v;y0jD
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alternation of document and record                 变造文件和记录 ~fz[x9\  
alternative audit procedures                      替代审计程序，备选审计程序 +w|9x.&W  
amend                                              修改，修订 #y]3LC#)^G  
amortisation                                      摊销 R4%P:qM  
analytical capacity                             分析能力 YEjY8]t  
analytical procedures                               分析性程序 !/K8xD$  
annual financial statements                        年度会计报表，年度财务报表 k6IG+:s  
appendix                                          附录，附表 ]Pn!nSg  
applicable                                         适用的 wN37zPnV~  
applicable laws and regulations                 适用的法规 bAxTL If  
application systems                                  应用系统 BdbJ< Is  
apply consistently                              一贯地执行，一贯地实施 O}Ui`eWU  
appropriate                                       适当的，合适的； Mu_i$j$vvP  
征用，挪用 &ntBU]<q  
appropriate authorization                          适当的授权 M/V(5IoP(  
appropriateness of audit evidence                    审计证据的适当性 g(0;[#@  
approval                                    批准，核准 ")s!L"x  
assertion                                    (会计报表上的)认定；确认 BH0!6Oq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9Z\z96O-  
asset                                                 资产，财产 ]8U ~Iy  
asset restructuring                             资产重组  9CUimZ  
assignment of duties                                 职责的划分 b`cYpcs  
assistant                                     助理，助理人员 go)p%}s  
associated company                                 联属公司，联营公司 oL/o*^  
association                                        联合，结合；协会，社团 Wf02$c0#K  
assumption                                       假设，假定 {7Cx#Ewd  
at a given date                                         在某一特定时日 ZofHic  
attestation                                         鉴证，公证 `!\ivIi^  
attestation service                             鉴证服务 d+z[\i  
audit adjustment                                审计调整 FyD.>ot7M  
audit areas                                        审计领域 & %}/AoU  
audit conclusion                                审计结论 EiV=RdL  
audit effectiveness                             审计效果 w`yx=i#  
audit efficiency                                  审计效率 ;np_%?is  
audit engagement letter                      审计业务约定书 D#sf i,O  
audit evidence                                          审计证据 g"t^r3  
audit fee                                    审计费 /rF 8@ l  
audit files                                          审计档案 4E"d/  
audit findings                                     审计中发现的事项 7#4%\f+'t  
audit implementation stage                        审计实施阶段 R$b,h  
audit mark                                        审计标识 FuP}Kec  
audit materiality                                 审计重要性 KvFR8s  
audit method                                     审计方法 }X1.Wt=?  
audit objective                                         审计目标，审计目的  ';lfS  
audit of financial statements                      会计报表审计，财务报表审计 >7-y#SkXdo  
audit opinion                                     审计意见 P!+v:'P5f  
audit period                                      被审计期间，被审计年度 qMgfMhQ7DU  
audit plan                                          审计计划 6zYaA  
audit planning                                    编制审计计划，制定审计计划，审计计划 i^%-aBZ  
audit planning stage                                  审计计划阶段 oXc/#{NC  
audit procedure                                审计程序 EnscDtf(  
audit programme                               审计程序表，具体审计计划 GfsBQY/  
audit report                                       审计报告 n!.2aq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 NM L|"R;
 
audit report with a qualified opinion                 有保留意见的审计报告 }z'DWp=uN  
audit report with an adverse opinion                否定意见的审计报告 >a]t<  
audit report with dual dates                      双重日期审计报告 4]6Qr  
audit reporting stage                                 审计报告阶段 me./o(! ?  
audit responsibility                                   审计责任 huAyjo  
audit results                                      审计结果 N_vXYaY  
audit risk                                          审计风险 :::>ro*R  
audit sampling                                          审计抽样 jK t-~:  
audit sampling techniques                         审计抽样方法，审计抽样技术 F!CAitxd  
audit strategies                                  审计策略 NiTJ}1 l  
audit summary                                         审计总结，审计小结 QFzFL-H~N  
audit team                                         审计小组 u(9X  
audit test                                    审计测试 oeNzHp_  
audit trail                                          审计轨迹 XV2=8#R  
audit work                                        审计工作 :HZ;Po   
audit working paper                                 审计工作底稿 e{t=>vry  
audited financial statement                        审计会计报表，已审计财务报表 gB+ G'I  
Auditing Guidelines (the～)                      审计规范指南 rA#s  
auditing standards                             审计准则 p37|zX  
audit-oriented working paper                          (审计)业务类工作底稿 wW()Zy0)  
authorisation                                     授权 :V
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authorisation of transaction                       交易的授权 (UzPklkZ  
availability                                         可获得性 i`~~+6`J  
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balance                                      余额；差额；平衡 nO_!:6o".  
balance sheet                                    资产负债表 =jUnM>23  
bank                                                 银行 n#>5?W  
bank account                                    银行账户，银行户头 N*1  
bank statement                                 银行对账单 6K//1U$  
barter transaction                              易货交易，以物换物交易 l:z};  
basis of audit                                    审计依据 h2&y<Eg>  
basis of preparation                                (会计报表的)编制基础 HXP;0B%4  
book of account                               账目，账簿 .Cfp'u%\;  
borrowing                                         借款，贷款，借债 `e*61k5  
branch                                              分支，分支机构，分店 $`Rxn*}V4#  
brought forward                                (账户余额等的)承上年，承上期，承上页 6H6Law!)  
budget                                              预算 Gt'/D>FE0  
building                                      建筑物；大楼 QRagz,c  
business conditions                                  业务情况，经营情况 'fl(N2t  
business licence                               (企业等的)营业执照 28+HKbgK  
business relation                                业务关系 j]4,6`b\  
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