[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 OE4hGxG  
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审计词汇英汉对照 vg6'^5S7  
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ability to continue as a going concern               持续经营能力 \ $PB~-Z  
acceptability                                     可接受性，可接受程度 Qq.ht  
acceptable level of detection risk                     检查风险的可接受水平 O DLRzk(  
acceptance of engagement                       接受委托 =d{B.BP(  
accepting the engagement for the first time              首次接受委托 fA k]]PU  
access to asset                                         对资产的接触 *b@YoQe3!  
according to                                     根据，依据，依照 S1B^FLe7X  
account balance                                账户余额 s$,gM,|cK  
account for                                       对……进行会计处理，核算；解释 0L5n <<7  
accounting                                        会计，会计学 jM'kY|<g;  
accounting advisory serve                        会计咨询服务 P!apAr  
accounting firm                                 会计师事务所 "Y> #=>8  
accounting information                      会计信息，会计资料 kX2bU$1Q,i  
accounting period                             会计期间 Id/-u[-yo  
accounting policies                                   会计政策 =y$|2(6  
accounting professional bodies                 会计职业组织，会计职业团体 "GTlJqhk  
accounting records                                   会计记录 1zDat@<H  
accounting responsibility                           会计责任 ~rN:4Q]/  
accounting service                             会计服务 W8$ky[2R  
accounting standards                                会计准则 []vt\I ;  
Accounting Standards for Business Enterprises       企业会计准则 /g_cz&luR  
accounting system                             会计系统 m@z.H;  
accounting treatment                                会计处理 `|Wu\X  
accuracy                                    准确性，精确性 
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additional audit procedures                      追加审计程序 xxsa x/h  
addressee                                         收件人，收信人 <h*r  
Administration of State-owned Assets  (the～)     国有资产管理局 a%"27 n(M  
administrative laws and regulations                 行政法规 `k 5'nnyP  
adverse impact                                 不利影响，负面影响 i Sm .E  
adverse opinion                                反对意见 gNsas:iGM  
advisory group                                  咨询组，顾问组 f[AN=M"B"s  
agency fee                                        代理费，代理费用 L>&o_bzp  
aggregate                                          总计，合计为…… 0Q]ZS  
alternation of document and record                 变造文件和记录 J*nQ(*e  
alternative audit procedures                      替代审计程序，备选审计程序 r?w^#V  
amend                                              修改，修订 xejQ!MAB  
amortisation                                      摊销 8K]5fkC|  
analytical capacity                             分析能力 3($cBC  
analytical procedures                               分析性程序 +4N7 _Y  
annual financial statements                        年度会计报表，年度财务报表 (&W&1KT  
appendix                                          附录，附表 su/!
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applicable                                         适用的 us,!U  
applicable laws and regulations                 适用的法规 "x+o(jOy  
application systems                                  应用系统 gyz#:z$p^  
apply consistently                              一贯地执行，一贯地实施 DxFmsjX[L  
appropriate                                       适当的，合适的； RWe$ZZSz!
 
征用，挪用 ,#u"$Hz8p  
appropriate authorization                          适当的授权 Q=,6W:j  
appropriateness of audit evidence                    审计证据的适当性 Hz*5ZIw  
approval                                    批准，核准 *CIR$sS  
assertion                                    (会计报表上的)认定；确认 Mj guH5Uy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <K( qv^C  
asset                                                 资产，财产 .d JX,^  
asset restructuring                             资产重组 ;yvx-  
assignment of duties                                 职责的划分 X3bPBv  
assistant                                     助理，助理人员 6 cF~8  
associated company                                 联属公司，联营公司 |8bqn^@$t  
association                                        联合，结合；协会，社团 `Mh3v@K:  
assumption                                       假设，假定 b6mSPH@  
at a given date                                         在某一特定时日 \-]zXKl2k  
attestation                                         鉴证，公证 klwC.=?(j"  
attestation service                             鉴证服务 mM[!g'*  
audit adjustment                                审计调整 B=>VP-:  
audit areas                                        审计领域 o4%H/|Oq.  
audit conclusion                                审计结论 e={X{5z0  
audit effectiveness                             审计效果 iOFp9i=j  
audit efficiency                                  审计效率 MsaD@JY.y  
audit engagement letter                      审计业务约定书 wNk 0F7Ck  
audit evidence                                          审计证据 X6hp}  
audit fee                                    审计费 Mx7  
audit files                                          审计档案 StuQ}  
audit findings                                     审计中发现的事项 OH(w3:;[8  
audit implementation stage                        审计实施阶段 A>?_\<Gp  
audit mark                                        审计标识 K4G43P5q`  
audit materiality                                 审计重要性 ho'Ihep,L  
audit method                                     审计方法 r+0<A.''a  
audit objective                                         审计目标，审计目的 sRMz[n5k  
audit of financial statements                      会计报表审计，财务报表审计 ($h`Y;4  
audit opinion                                     审计意见 F
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audit period                                      被审计期间，被审计年度 \6{w#HsP8  
audit plan                                          审计计划 KWq&<X5  
audit planning                                    编制审计计划，制定审计计划，审计计划 RjcU0$Hi  
audit planning stage                                  审计计划阶段 ,w9:)B7  
audit procedure                                审计程序 K+s@.D9J  
audit programme                               审计程序表，具体审计计划 ?g6x y[  
audit report                                       审计报告 k%|Sl>{Ir  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 | #>:@{X<  
audit report with a qualified opinion                 有保留意见的审计报告 !LunoC>B  
audit report with an adverse opinion                否定意见的审计报告 U '$W$()p  
audit report with dual dates                      双重日期审计报告 <T3v|\6~H  
audit reporting stage                                 审计报告阶段 mm l`,t8  
audit responsibility                                   审计责任 K1gZ>FEY|N  
audit results                                      审计结果 (}#8$ )  
audit risk                                          审计风险 A =PJg!  
audit sampling                                          审计抽样 /O^aFIxk  
audit sampling techniques                         审计抽样方法，审计抽样技术 |=o)|z2  
audit strategies                                  审计策略 MMQ^&!H  
audit summary                                         审计总结，审计小结 xA&RMu&  
audit team                                         审计小组 F3%8E<QZd;  
audit test                                    审计测试 (2SmB`g  
audit trail                                          审计轨迹 MR?5p8S#g  
audit work                                        审计工作 -J06H&/k  
audit working paper                                 审计工作底稿 |+aUy^  
audited financial statement                        审计会计报表，已审计财务报表 ^%qe&Pe2  
Auditing Guidelines (the～)                      审计规范指南 |#G
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auditing standards                             审计准则 &2P+9j>  
audit-oriented working paper                          (审计)业务类工作底稿 xa=Lu?t%<  
authorisation                                     授权 R [[ #r5q  
authorisation of transaction                       交易的授权 mRNA ,*  
availability                                         可获得性 &P0jRT3e#Y  
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balance                                      余额；差额；平衡 '&;s32']}  
balance sheet                                    资产负债表 mnG\qsKNLK  
bank                                                 银行 ^D%hKIT  
bank account                                    银行账户，银行户头 -
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bank statement                                 银行对账单 ;UAi>//#   
barter transaction                              易货交易，以物换物交易 jO5,PTV  
basis of audit                                    审计依据 UqA<rW  
basis of preparation                                (会计报表的)编制基础 f i _'Ny>#  
book of account                               账目，账簿 AW R  
borrowing                                         借款，贷款，借债 ~0 PR>QJ  
branch                                              分支，分支机构，分店 YAc~,N
 
brought forward                                (账户余额等的)承上年，承上期，承上页 7~I*u6zY  
budget                                              预算 ZHN@&Gg6)  
building                                      建筑物；大楼 -r'/PbV0  
business conditions                                  业务情况，经营情况 \{@n>Mh  
business licence                               (企业等的)营业执照 ^E#i5d+'N  
business relation                                业务关系 ?
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