[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 Iy 8E$B;  
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审计词汇英汉对照 +cOI`4`$  
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ability to continue as a going concern               持续经营能力 'krMVC-  
acceptability                                     可接受性，可接受程度 Gw\HL  
acceptable level of detection risk                     检查风险的可接受水平 ~v,KI["o  
acceptance of engagement                       接受委托 4R^j"x 5  
accepting the engagement for the first time              首次接受委托 es(LE/`e  
access to asset                                         对资产的接触 {q>4:lsS  
according to                                     根据，依据，依照 OL9C#er  
account balance                                账户余额 )p_LkX(  
account for                                       对……进行会计处理，核算；解释 zinl.8Uk  
accounting                                        会计，会计学 <rI$"=7  
accounting advisory serve                        会计咨询服务 8gKR<X.G  
accounting firm                                 会计师事务所 jW 0z|jr  
accounting information                      会计信息，会计资料 GB0b|9(6D"  
accounting period                             会计期间 ImY*cW=M  
accounting policies                                   会计政策 pnw4QQ9  
accounting professional bodies                 会计职业组织，会计职业团体 :/[
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accounting records                                   会计记录 XI(
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accounting responsibility                           会计责任 p$G3r0@  
accounting service                             会计服务 8ch~UBq/  
accounting standards                                会计准则 *b l{F
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Accounting Standards for Business Enterprises       企业会计准则 d/zX
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accounting system                             会计系统 Fmle|  
accounting treatment                                会计处理 i/EiUH/~  
accuracy                                    准确性，精确性 s!!t  
additional audit procedures                      追加审计程序 a7d
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addressee                                         收件人，收信人 `Qk R  
Administration of State-owned Assets  (the～)     国有资产管理局 >!p K94  
administrative laws and regulations                 行政法规 z4+6k-#):  
adverse impact                                 不利影响，负面影响 KKXb,/  
adverse opinion                                反对意见 snNg:rTL  
advisory group                                  咨询组，顾问组 %((3'le  
agency fee                                        代理费，代理费用 h GHzO  
aggregate                                          总计，合计为…… j1CD;9i)%  
alternation of document and record                 变造文件和记录 D>^ix[ :J  
alternative audit procedures                      替代审计程序，备选审计程序 `i^1U O  
amend                                              修改，修订 R[-:-8  
amortisation                                      摊销 &rWJg6/  
analytical capacity                             分析能力 fw};.M  
analytical procedures                               分析性程序 RSee z P6#  
annual financial statements                        年度会计报表，年度财务报表 0J-ux"kfI  
appendix                                          附录，附表 X}FF4jE]D(  
applicable                                         适用的 =w?cp}HW  
applicable laws and regulations                 适用的法规 &-Y:4.BXZ  
application systems                                  应用系统 }4MG114j  
apply consistently                              一贯地执行，一贯地实施 _1%^ibn  
appropriate                                       适当的，合适的； rAdcMFW  
征用，挪用 k<hO9;#qpL  
appropriate authorization                          适当的授权 _[tBLGXD  
appropriateness of audit evidence                    审计证据的适当性 @Odu.F1e  
approval                                    批准，核准 o=2`N2 AL  
assertion                                    (会计报表上的)认定；确认 u"|nu!p`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M_)T=s *  
asset                                                 资产，财产 
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asset restructuring                             资产重组 >2a#|_-T  
assignment of duties                                 职责的划分 m:7bynT{  
assistant                                     助理，助理人员 x G"p.  
associated company                                 联属公司，联营公司 P.J}\;S T  
association                                        联合，结合；协会，社团 3yX^R^`  
assumption                                       假设，假定 l7um9@[4  
at a given date                                         在某一特定时日 ' Em($A(  
attestation                                         鉴证，公证 Z|wDM^Lf  
attestation service                             鉴证服务 =#fvdj  
audit adjustment                                审计调整 Om{ML,d  
audit areas                                        审计领域 n_2LkW<?  
audit conclusion                                审计结论 0evZg@JP`  
audit effectiveness                             审计效果 0zNS;wvv&  
audit efficiency                                  审计效率 M
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audit engagement letter                      审计业务约定书 Bv *h?`Q  
audit evidence                                          审计证据 {IwYoRaXa  
audit fee                                    审计费 qT%E[qDS  
audit files                                          审计档案 B ~GyS"  
audit findings                                     审计中发现的事项 _{);n$`  
audit implementation stage                        审计实施阶段 ']Y:gmM"  
audit mark                                        审计标识 Ms3/P|{"p  
audit materiality                                 审计重要性 K_.x(Z(;4  
audit method                                     审计方法 ~epkRO="  
audit objective                                         审计目标，审计目的 @L7rE)AU.  
audit of financial statements                      会计报表审计，财务报表审计 g E(03SX  
audit opinion                                     审计意见 h UDEjW@S  
audit period                                      被审计期间，被审计年度 PxY"{-iAM  
audit plan                                          审计计划 $a1.c;NE'  
audit planning                                    编制审计计划，制定审计计划，审计计划 |u=57II#xK  
audit planning stage                                  审计计划阶段 uBJ F}"4ej  
audit procedure                                审计程序 d|lzkY
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audit programme                               审计程序表，具体审计计划 8t; nU;E*  
audit report                                       审计报告 AU2Nmf?]%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7T78S&g  
audit report with a qualified opinion                 有保留意见的审计报告 ~C+T|  
audit report with an adverse opinion                否定意见的审计报告 ,)8Hl[y  
audit report with dual dates                      双重日期审计报告 lPP7w`[PA  
audit reporting stage                                 审计报告阶段 7c7SU^hD  
audit responsibility                                   审计责任 SOJHw6  
audit results                                      审计结果 S8t9Ms: k  
audit risk                                          审计风险 <L0_<T  
audit sampling                                          审计抽样 E2cmT$6  
audit sampling techniques                         审计抽样方法，审计抽样技术 fN;
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audit strategies                                  审计策略 :-n4!z"k  
audit summary                                         审计总结，审计小结 ='azVw%_  
audit team                                         审计小组 @m4d4K@  
audit test                                    审计测试 (>'d`^kjk  
audit trail                                          审计轨迹 ~C3-E %h@Z  
audit work                                        审计工作 elQ44)TrQ  
audit working paper                                 审计工作底稿 *2Kte'+q  
audited financial statement                        审计会计报表，已审计财务报表 K+H82$ #  
Auditing Guidelines (the～)                      审计规范指南 ,P]{*uqGiB  
auditing standards                             审计准则 |/Z4lcI  
audit-oriented working paper                          (审计)业务类工作底稿 eS M!_2  
authorisation                                     授权 Z~<V>b  
authorisation of transaction                       交易的授权 HH+XEMP/g  
availability                                         可获得性 ?e*vvu33!  
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balance                                      余额；差额；平衡 (;0]V+-  
balance sheet                                    资产负债表 ?g2K&  
bank                                                 银行 .7q#{`K^=  
bank account                                    银行账户，银行户头 W%x#ps5%  
bank statement                                 银行对账单 2*N# %ZUX  
barter transaction                              易货交易，以物换物交易 $onliW|  
basis of audit                                    审计依据 <KCgtO  
basis of preparation                                (会计报表的)编制基础 w*x}4wW  
book of account                               账目，账簿 pw8'+FX  
borrowing                                         借款，贷款，借债 -\vq-n  
branch                                              分支，分支机构，分店 Uz6B\-(0p
 
brought forward                                (账户余额等的)承上年，承上期，承上页 dBkB9nz  
budget                                              预算 GU9
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building                                      建筑物；大楼 hsh W5 j  
business conditions                                  业务情况，经营情况 )yJjJ:re  
business licence                               (企业等的)营业执照 Iq9+  
business relation                                业务关系 sz5@=  
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