[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 @JGmOwZ  
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审计词汇英汉对照 v*.R<-X:  
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ability to continue as a going concern               持续经营能力 rf0Z5.  
acceptability                                     可接受性，可接受程度 CA#g(SiZ  
acceptable level of detection risk                     检查风险的可接受水平 Pk;w. )kT  
acceptance of engagement                       接受委托 x;[ .ZzQ  
accepting the engagement for the first time              首次接受委托 cH&)Iz`f  
access to asset                                         对资产的接触 Lip#uuuXXN  
according to                                     根据，依据，依照 -`' |z+V  
account balance                                账户余额 1>e30Ri,g  
account for                                       对……进行会计处理，核算；解释 s*GZOz  
accounting                                        会计，会计学 xCZ_x$bk  
accounting advisory serve                        会计咨询服务 ZFLmD|q#{  
accounting firm                                 会计师事务所 M@TG7M7Os  
accounting information                      会计信息，会计资料 [bnu DS  
accounting period                             会计期间 <PSz`)SN  
accounting policies                                   会计政策 Owf!dMA;nF  
accounting professional bodies                 会计职业组织，会计职业团体 IBNg2Y  
accounting records                                   会计记录 5.^pD9[mT  
accounting responsibility                           会计责任 8fqabR  
accounting service                             会计服务 7(2}Vs!5  
accounting standards                                会计准则 |it*w \+M  
Accounting Standards for Business Enterprises       企业会计准则 -o+t
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accounting system                             会计系统 o'lG9ePM|  
accounting treatment                                会计处理 0'd@8]|H  
accuracy                                    准确性，精确性 5
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additional audit procedures                      追加审计程序 E6GubU  
addressee                                         收件人，收信人 _-fLD  
Administration of State-owned Assets  (the～)     国有资产管理局 6Y2,fW8i,  
administrative laws and regulations                 行政法规 \TbVS8e^  
adverse impact                                 不利影响，负面影响 Dl,`\b@Fw3  
adverse opinion                                反对意见 N+g@8Q2s;5  
advisory group                                  咨询组，顾问组 [po "To  
agency fee                                        代理费，代理费用 :dwt 1>  
aggregate                                          总计，合计为…… {_>em*Vb  
alternation of document and record                 变造文件和记录 "rNL `P7  
alternative audit procedures                      替代审计程序，备选审计程序 +ts0^;QO2{  
amend                                              修改，修订 <+tD z(  
amortisation                                      摊销 :YO@_  
analytical capacity                             分析能力 5zB~4u  
analytical procedures                               分析性程序 7wVH8^|  
annual financial statements                        年度会计报表，年度财务报表 DL8x":;  
appendix                                          附录，附表 | C+o;  
applicable                                         适用的 |FNCXlgZ  
applicable laws and regulations                 适用的法规 a`c:`v2o  
application systems                                  应用系统 m9":{JI.w  
apply consistently                              一贯地执行，一贯地实施 DBgMC"_   
appropriate                                       适当的，合适的； (K<9hL+X  
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appropriate authorization                          适当的授权 E6A/SVp  
appropriateness of audit evidence                    审计证据的适当性 E gM*d)X  
approval                                    批准，核准 d)ahF[82  
assertion                                    (会计报表上的)认定；确认 JAjku6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bGmx7qt#  
asset                                                 资产，财产 D4u%6R|F  
asset restructuring                             资产重组 #R&H&1  
assignment of duties                                 职责的划分 8P: spD0  
assistant                                     助理，助理人员 A9:NKY{z  
associated company                                 联属公司，联营公司 {?8B,G2r  
association                                        联合，结合；协会，社团 z`3( ,V  
assumption                                       假设，假定 MaY682}|y  
at a given date                                         在某一特定时日 B[o`k]]  
attestation                                         鉴证，公证 NXk!qGV2  
attestation service                             鉴证服务 {D`T0qPT[  
audit adjustment                                审计调整 LKF/u` 0dP  
audit areas                                        审计领域 5M_Wj*a}7  
audit conclusion                                审计结论 q3w1GD  
audit effectiveness                             审计效果 ^{yk[tHpS  
audit efficiency                                  审计效率 TnH\O$  
audit engagement letter                      审计业务约定书 L}k/9F.5  
audit evidence                                          审计证据 |U'I/A  
audit fee                                    审计费 h2q/mi5{  
audit files                                          审计档案 Ey`h1Y  
audit findings                                     审计中发现的事项 :k=mzO<&  
audit implementation stage                        审计实施阶段 xL "!~dN  
audit mark                                        审计标识 8y2+&#$  
audit materiality                                 审计重要性 NL"G2 [e  
audit method                                     审计方法 `BXS)xj  
audit objective                                         审计目标，审计目的 R9o-`Wz  
audit of financial statements                      会计报表审计，财务报表审计 ,!QV>=  
audit opinion                                     审计意见 LlYTv%I  
audit period                                      被审计期间，被审计年度 f' Mop= .  
audit plan                                          审计计划 _e<o7Y@_  
audit planning                                    编制审计计划，制定审计计划，审计计划  #ToK$8  
audit planning stage                                  审计计划阶段 42C<1@>zO  
audit procedure                                审计程序 L"(4R^]  
audit programme                               审计程序表，具体审计计划 n# 7Pr/*0  
audit report                                       审计报告 8Cx^0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Fke//- R  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 A*yi"{F
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audit report with dual dates                      双重日期审计报告 |V,<+BE i  
audit reporting stage                                 审计报告阶段 8?FueAM'  
audit responsibility                                   审计责任 Jh/ E@}'  
audit results                                      审计结果 2umv|]n+l|  
audit risk                                          审计风险 L"+
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audit sampling                                          审计抽样 HLK@xKD<  
audit sampling techniques                         审计抽样方法，审计抽样技术 Sm{>rR  
audit strategies                                  审计策略 >bo'Y9C  
audit summary                                         审计总结，审计小结 I/J7rkf  
audit team                                         审计小组 $iw%
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audit test                                    审计测试 QO;4}rq  
audit trail                                          审计轨迹 kGYTl,A{  
audit work                                        审计工作 V|D]M{O  
audit working paper                                 审计工作底稿 @z`@f"l  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 4"?^UBr  
auditing standards                             审计准则 W7No
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audit-oriented working paper                          (审计)业务类工作底稿 KA s1(oG  
authorisation                                     授权 W8WXY_yJt  
authorisation of transaction                       交易的授权 es:2M |#O  
availability                                         可获得性 AONDx3[   
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balance                                      余额；差额；平衡 J>vMo@  
balance sheet                                    资产负债表 *?p|F&J  
bank                                                 银行 R!\EKH  
bank account                                    银行账户，银行户头 :;]O c  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 ~%k?L4%  
basis of audit                                    审计依据 vG41Ck1  
basis of preparation                                (会计报表的)编制基础 f:
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book of account                               账目，账簿 S::=85[>z  
borrowing                                         借款，贷款，借债 >h~IfZU1  
branch                                              分支，分支机构，分店 `|Z}2vo;j  
brought forward                                (账户余额等的)承上年，承上期，承上页 >pL2*O^{9  
budget                                              预算 p*QKK@C  
building                                      建筑物；大楼 256LHY|6  
business conditions                                  业务情况，经营情况 z`@^5_  
business licence                               (企业等的)营业执照 7*o*6,/  
business relation                                业务关系 D=f7NVc>Q  
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