[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 T0Zv.  
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审计词汇英汉对照 z\Y-8a.]  
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ability to continue as a going concern               持续经营能力  C`>|D [  
acceptability                                     可接受性，可接受程度 $l!+SLK  
acceptable level of detection risk                     检查风险的可接受水平 6=xbi{m$  
acceptance of engagement                       接受委托 }Qo:;&"3  
accepting the engagement for the first time              首次接受委托 CkA ~'&C  
access to asset                                         对资产的接触 =lqBRut  
according to                                     根据，依据，依照 =/]d\JSp  
account balance                                账户余额 pX/,s#dY>  
account for                                       对……进行会计处理，核算；解释 K\]I@UTwq  
accounting                                        会计，会计学 ??.9`3CYo  
accounting advisory serve                        会计咨询服务 Ib665H7w  
accounting firm                                 会计师事务所 nkvkHh  
accounting information                      会计信息，会计资料 X6lR?6u%|  
accounting period                             会计期间 _N&]w*ce  
accounting policies                                   会计政策 6
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accounting professional bodies                 会计职业组织，会计职业团体 _LUTIqlvi  
accounting records                                   会计记录 Sx%vJYH0  
accounting responsibility                           会计责任 p4-bD_  
accounting service                             会计服务 GMO|A.bzzN  
accounting standards                                会计准则 yxU??#v|g  
Accounting Standards for Business Enterprises       企业会计准则 NiTLQ"~e  
accounting system                             会计系统 ~Q )137u]P  
accounting treatment                                会计处理 }R -az
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accuracy                                    准确性，精确性 C/L+:b&x~  
additional audit procedures                      追加审计程序 {_i.IPp~  
addressee                                         收件人，收信人 MVpk/S%W  
Administration of State-owned Assets  (the～)     国有资产管理局 $5;RQNhXh  
administrative laws and regulations                 行政法规 7f9i5E1  
adverse impact                                 不利影响，负面影响 j.L`@  
adverse opinion                                反对意见 .`ppp!:a4  
advisory group                                  咨询组，顾问组 5% E.UjC  
agency fee                                        代理费，代理费用 `*nK@:  
aggregate                                          总计，合计为…… M!ra3Y  
alternation of document and record                 变造文件和记录 !z.C}n5F  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 @94_'i7\  
amortisation                                      摊销 
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analytical capacity                             分析能力 _+\hDV>v  
analytical procedures                               分析性程序 C/!c?$J  
annual financial statements                        年度会计报表，年度财务报表 K{)YnY_E;  
appendix                                          附录，附表 K&WNtk3hT  
applicable                                         适用的 D|1pBn.b]'  
applicable laws and regulations                 适用的法规  # ' =rv  
application systems                                  应用系统 H' [#x2  
apply consistently                              一贯地执行，一贯地实施  p|D-ez8  
appropriate                                       适当的，合适的； ;i2N`t2  
征用，挪用 3 #zwY  
appropriate authorization                          适当的授权 '5mzlR  
appropriateness of audit evidence                    审计证据的适当性 ?OU+)kgzh  
approval                                    批准，核准 mQ
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assertion                                    (会计报表上的)认定；确认 v<`1z?dch  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y ~ A]  
asset                                                 资产，财产 ]qJ6#sAw75  
asset restructuring                             资产重组 UJ'}p&E  
assignment of duties                                 职责的划分 Q7]VB p4  
assistant                                     助理，助理人员 wb>>bV+U  
associated company                                 联属公司，联营公司 :X`Bc"  
association                                        联合，结合；协会，社团 +P~E5 4  
assumption                                       假设，假定 I\0m
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at a given date                                         在某一特定时日 2HNH@K  
attestation                                         鉴证，公证 o >=YoG  
attestation service                             鉴证服务 A@wRP8<GKj  
audit adjustment                                审计调整 %0PZZl5b  
audit areas                                        审计领域 H:ar&o#(  
audit conclusion                                审计结论 qR~s&SC#  
audit effectiveness                             审计效果 nx(O]R,Sw  
audit efficiency                                  审计效率 "Iy @PR?>  
audit engagement letter                      审计业务约定书 $h Isab_  
audit evidence                                          审计证据 5O9Oi:-!c  
audit fee                                    审计费 Ah2%LXdHA  
audit files                                          审计档案 *q%)q  
audit findings                                     审计中发现的事项 _BcYS  
audit implementation stage                        审计实施阶段 "-N)TIzLX  
audit mark                                        审计标识 <mc
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audit materiality                                 审计重要性 nD\X3g`V  
audit method                                     审计方法 RN?z)9!  
audit objective                                         审计目标，审计目的 W`C&$v#  
audit of financial statements                      会计报表审计，财务报表审计 -4JdKO  
audit opinion                                     审计意见 i6[,m*q~2x  
audit period                                      被审计期间，被审计年度 A#mf*]'  
audit plan                                          审计计划 urHQb5|T}  
audit planning                                    编制审计计划，制定审计计划，审计计划 P]Z}% 8^O  
audit planning stage                                  审计计划阶段 #![i {7  
audit procedure                                审计程序 lA39
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audit programme                               审计程序表，具体审计计划 #; I8 aMb  
audit report                                       审计报告 I 3xx}^V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7oPBe1P,K+  
audit report with a qualified opinion                 有保留意见的审计报告 n8zh;vuJ  
audit report with an adverse opinion                否定意见的审计报告 ChLU(IPo6  
audit report with dual dates                      双重日期审计报告 9-+6Ed^2  
audit reporting stage                                 审计报告阶段 FU0&EO  
audit responsibility                                   审计责任
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audit results                                      审计结果 |52VHW8c  
audit risk                                          审计风险 "[=Ee[/  
audit sampling                                          审计抽样 GA6)O-^G  
audit sampling techniques                         审计抽样方法，审计抽样技术 bQk5R._got  
audit strategies                                  审计策略 XcA4EBRj  
audit summary                                         审计总结，审计小结 S ~lw5  
audit team                                         审计小组 O{rgZ/4Au  
audit test                                    审计测试 apUV6h-v  
audit trail                                          审计轨迹 S<Q6b_D  
audit work                                        审计工作 J4te!,  
audit working paper                                 审计工作底稿 `xkJ.,#Io  
audited financial statement                        审计会计报表，已审计财务报表 &^thKXEC  
Auditing Guidelines (the～)                      审计规范指南 |pr~Ohz  
auditing standards                             审计准则 uH]n/Kv1,  
audit-oriented working paper                          (审计)业务类工作底稿 Z94D<X"  
authorisation                                     授权 p&bQ_XOH  
authorisation of transaction                       交易的授权 il-v>GJU7{  
availability                                         可获得性 .N]^g#  
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balance                                      余额；差额；平衡 8|7fd|6~  
balance sheet                                    资产负债表 *#EyfMz-B  
bank                                                 银行 A20_a;V  
bank account                                    银行账户，银行户头 udg;jR-^  
bank statement                                 银行对账单 ?S!lX[#v  
barter transaction                              易货交易，以物换物交易 PG)dIec  
basis of audit                                    审计依据 R\yw9!ESd  
basis of preparation                                (会计报表的)编制基础 xYRL4  
book of account                               账目，账簿 CQsVGn{x  
borrowing                                         借款，贷款，借债 }(J6zo9(x  
branch                                              分支，分支机构，分店 +(r8SnRX  
brought forward                                (账户余额等的)承上年，承上期，承上页 H5/%"1Q  
budget                                              预算 z;'"c3qG8  
building                                      建筑物；大楼 u9m"{KnV  
business conditions                                  业务情况，经营情况 sBF>a|  
business licence                               (企业等的)营业执照 E](Ood  
business relation                                业务关系 Qd]-i3^0  
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