[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 w #1l)+  
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审计词汇英汉对照 v5<Ext rV  
   
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ability to continue as a going concern               持续经营能力 8Cm^#S,+  
acceptability                                     可接受性，可接受程度 Sm ,%>  
acceptable level of detection risk                     检查风险的可接受水平 z),l&7  
acceptance of engagement                       接受委托 T+2?u.{I  
accepting the engagement for the first time              首次接受委托 gCwg ;c-  
access to asset                                         对资产的接触 p=7kFv  
according to                                     根据，依据，依照 9B*SWWAj  
account balance                                账户余额 @+xkd(RfN  
account for                                       对……进行会计处理，核算；解释 >_&+gn${  
accounting                                        会计，会计学 y4shW|>5_  
accounting advisory serve                        会计咨询服务 %C)U F  
accounting firm                                 会计师事务所 |5![k<o#  
accounting information                      会计信息，会计资料 =|?w<qc  
accounting period                             会计期间 M%B]f2C  
accounting policies                                   会计政策 6dg[  
accounting professional bodies                 会计职业组织，会计职业团体 k ( R  
accounting records                                   会计记录 !-2S(8  
accounting responsibility                           会计责任 V?5_J%  
accounting service                             会计服务 QZ{:#iuig  
accounting standards                                会计准则 teM&[U  
Accounting Standards for Business Enterprises       企业会计准则 Ye1P5+W(  
accounting system                             会计系统 b/S4b  
accounting treatment                                会计处理 B>~E6j7[Mp  
accuracy                                    准确性，精确性 .GS|H d  
additional audit procedures                      追加审计程序 e@X~F6nP  
addressee                                         收件人，收信人 +F67g00T|  
Administration of State-owned Assets  (the～)     国有资产管理局 >:wk.<Z-  
administrative laws and regulations                 行政法规 MK=:L  
adverse impact                                 不利影响，负面影响 1S_KX.  
adverse opinion                                反对意见 ^s24f?3  
advisory group                                  咨询组，顾问组 :l*wf/&z  
agency fee                                        代理费，代理费用  NU_VUd2  
aggregate                                          总计，合计为…… )EcF[aO  
alternation of document and record                 变造文件和记录 ,Xb:f/lB  
alternative audit procedures                      替代审计程序，备选审计程序 R$w=+%F  
amend                                              修改，修订 a2YdkdjT  
amortisation                                      摊销 [x)BQX'  
analytical capacity                             分析能力 S9xC> |<  
analytical procedures                               分析性程序 o.j;dsZ  
annual financial statements                        年度会计报表，年度财务报表 0e/~H^,SQ  
appendix                                          附录，附表 ExnszFX*  
applicable                                         适用的 w|$;$a7)  
applicable laws and regulations                 适用的法规 3bt ciR!N]  
application systems                                  应用系统 E>7%/TIl  
apply consistently                              一贯地执行，一贯地实施 {O!fV<Vx 9  
appropriate                                       适当的，合适的； -98bX]8  
征用，挪用 k"L_0HK  
appropriate authorization                          适当的授权 ~[,E i k  
appropriateness of audit evidence                    审计证据的适当性 U(i2j)|^I3  
approval                                    批准，核准 V#sANi?mpo  
assertion                                    (会计报表上的)认定；确认 -pLb%f0?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q0M8}  
asset                                                 资产，财产 UB(8N7_/  
asset restructuring                             资产重组  (+Er  
assignment of duties                                 职责的划分 I@x*>  
assistant                                     助理，助理人员 3EzI~Zsx  
associated company                                 联属公司，联营公司 R4qS,2E  
association                                        联合，结合；协会，社团 .0s/O  
assumption                                       假设，假定 G.(9I~!  
at a given date                                         在某一特定时日 iF`E>
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attestation                                         鉴证，公证 [. 6uw=;o  
attestation service                             鉴证服务 `#9ZP  
audit adjustment                                审计调整 Ou,B3kuQ+  
audit areas                                        审计领域 7AtJ6  
audit conclusion                                审计结论 Y.&z$+  
audit effectiveness                             审计效果 x#pTB.  
audit efficiency                                  审计效率 =I*"vwc?  
audit engagement letter                      审计业务约定书 eBBh/=Zc  
audit evidence                                          审计证据 rKR<R(=!=  
audit fee                                    审计费 N-vr_4{g  
audit files                                          审计档案 _YbHnb  
audit findings                                     审计中发现的事项 N(F9vZOs  
audit implementation stage                        审计实施阶段 qt3 \*U7x  
audit mark                                        审计标识 Bv/v4(G5g  
audit materiality                                 审计重要性 ^yBx.GrQc  
audit method                                     审计方法 WI~';dK2]  
audit objective                                         审计目标，审计目的 PRf2@0
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audit of financial statements                      会计报表审计，财务报表审计 !5p01]7  
audit opinion                                     审计意见 TNiF l hq  
audit period                                      被审计期间，被审计年度 Na[bCt  
audit plan                                          审计计划 ==|//:: \  
audit planning                                    编制审计计划，制定审计计划，审计计划 <4Ujk8Zj  
audit planning stage                                  审计计划阶段 *a\1*Jk  
audit procedure                                审计程序 <;_X=s`f,  
audit programme                               审计程序表，具体审计计划 JkpA \<  
audit report                                       审计报告 'm-s8]-W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !&! sn"yD  
audit report with a qualified opinion                 有保留意见的审计报告 ;l~gA|A  
audit report with an adverse opinion                否定意见的审计报告 Tw|=;
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audit report with dual dates                      双重日期审计报告 ~2=B:;  
audit reporting stage                                 审计报告阶段 u,/PJg-(!  
audit responsibility                                   审计责任 L+d_+:w  
audit results                                      审计结果 9g "?`_  
audit risk                                          审计风险 P^.L0T5g  
audit sampling                                          审计抽样 @'~v~3 $S  
audit sampling techniques                         审计抽样方法，审计抽样技术 V=1Y&y  
audit strategies                                  审计策略 O(wt[AE
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audit summary                                         审计总结，审计小结 4.R >mN[  
audit team                                         审计小组 T4w`I;&v  
audit test                                    审计测试 z`{Ld9W  
audit trail                                          审计轨迹 ~ dmyS?Or  
audit work                                        审计工作 R
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audit working paper                                 审计工作底稿 .}]5y4UQ.  
audited financial statement                        审计会计报表，已审计财务报表 =[vT=sHz7  
Auditing Guidelines (the～)                      审计规范指南 [ tmJ6^s  
auditing standards                             审计准则 +ZXk0sP_<  
audit-oriented working paper                          (审计)业务类工作底稿 >'E'Mp.  
authorisation                                     授权 DTgF,c  
authorisation of transaction                       交易的授权 6(X(f;MEl  
availability                                         可获得性 +dIg&}Tr  
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balance                                      余额；差额；平衡 WEWNFTI  
balance sheet                                    资产负债表 qI KVu_  
bank                                                 银行 I?5#Q0,b  
bank account                                    银行账户，银行户头 \>M3E  
bank statement                                 银行对账单 J`V7FlM  
barter transaction                              易货交易，以物换物交易 P(qUx9  
basis of audit                                    审计依据 QnVYZUgJeV  
basis of preparation                                (会计报表的)编制基础 L?<V KT  
book of account                               账目，账簿 ~eE2!/%9  
borrowing                                         借款，贷款，借债 'TezUBRAz  
branch                                              分支，分支机构，分店 bi[vs|  
brought forward                                (账户余额等的)承上年，承上期，承上页 0FH
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budget                                              预算 >`\~=ivrD  
building                                      建筑物；大楼  :\gdQG  
business conditions                                  业务情况，经营情况 Tig`4d-%  
business licence                               (企业等的)营业执照 >*k3D&  
business relation                                业务关系 t"JfqD E  
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