[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 rgu
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审计词汇英汉对照 _2}i8q:  
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ability to continue as a going concern               持续经营能力 A5!f#  
acceptability                                     可接受性，可接受程度 t}_qtO7>  
acceptable level of detection risk                     检查风险的可接受水平 H.|FEV@  
acceptance of engagement                       接受委托 wEQV"I  
accepting the engagement for the first time              首次接受委托 6yv*AmFh  
access to asset                                         对资产的接触  Tx`;y|  
according to                                     根据，依据，依照 |DwI%%0(F  
account balance                                账户余额 0&2TeqsLh)  
account for                                       对……进行会计处理，核算；解释 nd'zO#"m?  
accounting                                        会计，会计学 }`h)+Im=  
accounting advisory serve                        会计咨询服务 N/qr}- 3z  
accounting firm                                 会计师事务所 + [|2k(U  
accounting information                      会计信息，会计资料 1ncY"S/VO  
accounting period                             会计期间 `:-{8Vo7  
accounting policies                                   会计政策 ^qS[2Dy  
accounting professional bodies                 会计职业组织，会计职业团体 ?9OiF-:n  
accounting records                                   会计记录 efl6U/'Ij  
accounting responsibility                           会计责任 3oE *86  
accounting service                             会计服务 [0Z r z+q  
accounting standards                                会计准则 .!l#z|/x  
Accounting Standards for Business Enterprises       企业会计准则 R
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accounting system                             会计系统 ~y$B#.l  
accounting treatment                                会计处理 F1w~f <  
accuracy                                    准确性，精确性 Z[ZqQ` 7N  
additional audit procedures                      追加审计程序 j'X]bd'  
addressee                                         收件人，收信人  #RbPNVs  
Administration of State-owned Assets  (the～)     国有资产管理局 .Rd@,3  
administrative laws and regulations                 行政法规 P7 H-Dw  
adverse impact                                 不利影响，负面影响 4WzB=C(f  
adverse opinion                                反对意见 0p*(<8D}  
advisory group                                  咨询组，顾问组 ]Tx8ImD#)A  
agency fee                                        代理费，代理费用 Ke~a  
aggregate                                          总计，合计为…… t /EB y"N#  
alternation of document and record                 变造文件和记录 `k a!`nfo  
alternative audit procedures                      替代审计程序，备选审计程序 kQsyvE  
amend                                              修改，修订 do+HPnfDzU  
amortisation                                      摊销 z,X ^;  
analytical capacity                             分析能力 ^z"90-V^  
analytical procedures                               分析性程序 YB*ZYpRVl  
annual financial statements                        年度会计报表，年度财务报表 Y\& 4`v'  
appendix                                          附录，附表 eH(
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applicable                                         适用的 }f;Zx)!  
applicable laws and regulations                 适用的法规 hGcOk[m 4  
application systems                                  应用系统 ++5W_Ooep  
apply consistently                              一贯地执行，一贯地实施 zX{
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appropriate                                       适当的，合适的； >]&LbUW+  
征用，挪用 .px*.e s  
appropriate authorization                          适当的授权 z
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appropriateness of audit evidence                    审计证据的适当性 <6Y o
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approval                                    批准，核准 Fwm{oypg%  
assertion                                    (会计报表上的)认定；确认 oz(<e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wHx1CXC  
asset                                                 资产，财产 RI')iz?  
asset restructuring                             资产重组 L/"u,~[  
assignment of duties                                 职责的划分 A@?2qX^4  
assistant                                     助理，助理人员 s~Ni\SF  
associated company                                 联属公司，联营公司 @Vr?)_0  
association                                        联合，结合；协会，社团 J&@[=zBYw  
assumption                                       假设，假定 7M<7^)9  
at a given date                                         在某一特定时日 DHaSBk  
attestation                                         鉴证，公证 ;k9s@e#a  
attestation service                             鉴证服务 Io|NL6[  
audit adjustment                                审计调整 `-hFk88  
audit areas                                        审计领域 H
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audit conclusion                                审计结论 eg3zpgZ  
audit effectiveness                             审计效果 |FS79Bv  
audit efficiency                                  审计效率 ull
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audit engagement letter                      审计业务约定书 cZe,l1$  
audit evidence                                          审计证据 Q6`oo/  
audit fee                                    审计费 l=Jbuc  
audit files                                          审计档案 #6 e  
audit findings                                     审计中发现的事项 2w$o;zz1  
audit implementation stage                        审计实施阶段 IMmoq={(z  
audit mark                                        审计标识 N>z_uPy{A  
audit materiality                                 审计重要性 l-Xxur5M'  
audit method                                     审计方法 $Dxz21|P7  
audit objective                                         审计目标，审计目的 KA0Ui,q3  
audit of financial statements                      会计报表审计，财务报表审计 Co4QWyt:  
audit opinion                                     审计意见 -|~6Zf
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audit period                                      被审计期间，被审计年度 xm6=l".%z  
audit plan                                          审计计划 ?}D@{%O3T  
audit planning                                    编制审计计划，制定审计计划，审计计划 ' &^:@V  
audit planning stage                                  审计计划阶段 g7EJy
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audit procedure                                审计程序 $A`D p{e"  
audit programme                               审计程序表，具体审计计划 JpvE c!cli  
audit report                                       审计报告 b%2+g<UKh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wcspqC"_  
audit report with a qualified opinion                 有保留意见的审计报告 ^cz#PNB  
audit report with an adverse opinion                否定意见的审计报告 @{+c6.*}  
audit report with dual dates                      双重日期审计报告 fLa 7d?4  
audit reporting stage                                 审计报告阶段 /[#<@o  
audit responsibility                                   审计责任 k
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audit results                                      审计结果 C&^"]-t  
audit risk                                          审计风险 p uV(eG  
audit sampling                                          审计抽样 il(dVW  
audit sampling techniques                         审计抽样方法，审计抽样技术 JQP7>W  
audit strategies                                  审计策略 T$U,rOB"  
audit summary                                         审计总结，审计小结 QmvhmsDL  
audit team                                         审计小组 YLVIn_\}  
audit test                                    审计测试 h\Ck""&  
audit trail                                          审计轨迹 t|0Zpp;  
audit work                                        审计工作 c:.k2u  
audit working paper                                 审计工作底稿 r?{tu82#i  
audited financial statement                        审计会计报表，已审计财务报表 Wsyq  
Auditing Guidelines (the～)                      审计规范指南 h.gj4/g  
auditing standards                             审计准则 2>80Qp!xO  
audit-oriented working paper                          (审计)业务类工作底稿 K9\`Wu_qL  
authorisation                                     授权 byR|L:L  
authorisation of transaction                       交易的授权 AifnC4  
availability                                         可获得性 dE=4tqv-r  
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balance                                      余额；差额；平衡 Q&}`( ]k  
balance sheet                                    资产负债表 nsQx\Tnhx  
bank                                                 银行 })#6BN  
bank account                                    银行账户，银行户头 v)
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bank statement                                 银行对账单 L=nyloz,0  
barter transaction                              易货交易，以物换物交易 6nV]Ec~3[  
basis of audit                                    审计依据 p}$VBl$'  
basis of preparation                                (会计报表的)编制基础 wWB-P6  
book of account                               账目，账簿 $TyV< G  
borrowing                                         借款，贷款，借债 5(R ./  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 |j($2.  
budget                                              预算 I?}YS-2  
building                                      建筑物；大楼 @iWql*K;m  
business conditions                                  业务情况，经营情况  3=@94i  
business licence                               (企业等的)营业执照 O>9+tQ  
business relation                                业务关系 M@ILB-H  
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