[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 0Runex[  
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审计词汇英汉对照 E>@]"O)=M,  
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ability to continue as a going concern               持续经营能力 L?N:4/0;!  
acceptability                                     可接受性，可接受程度 DB"z93Mr<K  
acceptable level of detection risk                     检查风险的可接受水平 (xfy?N  
acceptance of engagement                       接受委托 \B 8j9  
accepting the engagement for the first time              首次接受委托 6k')12~'  
access to asset                                         对资产的接触 %eF=;q  
according to                                     根据，依据，依照 |1kA6/  
account balance                                账户余额 &%3}'&EBv  
account for                                       对……进行会计处理，核算；解释 V#599-  
accounting                                        会计，会计学 `$4wm0G|  
accounting advisory serve                        会计咨询服务 X$%[%q8qg  
accounting firm                                 会计师事务所 o7tlkSZ  
accounting information                      会计信息，会计资料 _ y'g11 \  
accounting period                             会计期间 ='I2&I,)  
accounting policies                                   会计政策 /"!ck2d&1  
accounting professional bodies                 会计职业组织，会计职业团体 ~A/vP-  
accounting records                                   会计记录 Yk{4 3yw  
accounting responsibility                           会计责任 3-y2i/4}$  
accounting service                             会计服务 4J9Y  
accounting standards                                会计准则 MR,>]| ^   
Accounting Standards for Business Enterprises       企业会计准则 B*`[8kb,  
accounting system                             会计系统 }q_Iep  
accounting treatment                                会计处理 ).Z U0fV  
accuracy                                    准确性，精确性 U2Siw  
additional audit procedures                      追加审计程序 "V:RKH`  
addressee                                         收件人，收信人 5[6{
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Administration of State-owned Assets  (the～)     国有资产管理局 L$Xkx03lz>  
administrative laws and regulations                 行政法规 FKtCUq,:  
adverse impact                                 不利影响，负面影响 d<]eJ{  
adverse opinion                                反对意见 \Vj7%ph  
advisory group                                  咨询组，顾问组 *Ta
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agency fee                                        代理费，代理费用 9nd,8Nji  
aggregate                                          总计，合计为…… .$&v
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alternation of document and record                 变造文件和记录 EwfL.z  
alternative audit procedures                      替代审计程序，备选审计程序 W'zI~'K  
amend                                              修改，修订 BMzS3;1_  
amortisation                                      摊销 HlxgJw~<  
analytical capacity                             分析能力 !{r@ H+Kf  
analytical procedures                               分析性程序 Q >h7H{c  
annual financial statements                        年度会计报表，年度财务报表 fob.?ID-;  
appendix                                          附录，附表 IYr4  
applicable                                         适用的 lA,[&  
applicable laws and regulations                 适用的法规 F{&0(6^p!  
application systems                                  应用系统 V#&S&dn  
apply consistently                              一贯地执行，一贯地实施 :y~l?0b&8  
appropriate                                       适当的，合适的；  #
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appropriate authorization                          适当的授权 FYa
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appropriateness of audit evidence                    审计证据的适当性 gE&83i"  
approval                                    批准，核准 [r1\FF@v,  
assertion                                    (会计报表上的)认定；确认 CrGDo9JdvT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GKXd"8z]  
asset                                                 资产，财产 ;|vn;s/  
asset restructuring                             资产重组 ] D>\Z(b
 
assignment of duties                                 职责的划分 R4f_Kio  
assistant                                     助理，助理人员 ~Ctq  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 n~yhX%=_Du  
assumption                                       假设，假定 K}dvXO@=|c  
at a given date                                         在某一特定时日 @vi;P ^1!
 
attestation                                         鉴证，公证 p ^I#9(PT  
attestation service                             鉴证服务 DoEN`K\U  
audit adjustment                                审计调整 GZiN&}5e  
audit areas                                        审计领域 > 8!9  
audit conclusion                                审计结论 I(Q3YDdb  
audit effectiveness                             审计效果 %vWh1-  
audit efficiency                                  审计效率 ;`Wh^Qgi  
audit engagement letter                      审计业务约定书 OYIH**?  
audit evidence                                          审计证据 =eeZtj.  
audit fee                                    审计费 C/z0/mk  
audit files                                          审计档案 )K0rPnYV  
audit findings                                     审计中发现的事项 kSqMI'89  
audit implementation stage                        审计实施阶段 $gcC}tX  
audit mark                                        审计标识 )O6_9f_  
audit materiality                                 审计重要性 Z=144n 1  
audit method                                     审计方法 ~hQTxLp  
audit objective                                         审计目标，审计目的 n xx&aq(._  
audit of financial statements                      会计报表审计，财务报表审计 ^1+=HdN,  
audit opinion                                     审计意见 Z2{G{]EV(  
audit period                                      被审计期间，被审计年度 Cbr>\;sc2Z  
audit plan                                          审计计划 *46hw(L  
audit planning                                    编制审计计划，制定审计计划，审计计划 D"s ]dQ$r  
audit planning stage                                  审计计划阶段 \yo)oIi[p  
audit procedure                                审计程序 Xa=oEG  
audit programme                               审计程序表，具体审计计划 R`>z>!)  
audit report                                       审计报告 ,a@jg&Mb]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #7,;/rtO7  
audit report with a qualified opinion                 有保留意见的审计报告 iy,jq5uw  
audit report with an adverse opinion                否定意见的审计报告 }Lb[`H,}A  
audit report with dual dates                      双重日期审计报告 MryY<s  
audit reporting stage                                 审计报告阶段 6tT*b@/_o  
audit responsibility                                   审计责任 b~EA&dc
 
audit results                                      审计结果 wb (quu  
audit risk                                          审计风险 l 1Ns~  
audit sampling                                          审计抽样 :J;*]o:  
audit sampling techniques                         审计抽样方法，审计抽样技术 lZhd^69y  
audit strategies                                  审计策略  5wy3C  
audit summary                                         审计总结，审计小结 LLW\1 cxi  
audit team                                         审计小组 Jbqm?Fy4X  
audit test                                    审计测试 ^yVKW5x  
audit trail                                          审计轨迹 KFn[  
audit work                                        审计工作 eQ eucmQd{  
audit working paper                                 审计工作底稿 3q$"`w  
audited financial statement                        审计会计报表，已审计财务报表 Hyz:i)2  
Auditing Guidelines (the～)                      审计规范指南 #bdSH)V  
auditing standards                             审计准则 HF]|>1WV[  
audit-oriented working paper                          (审计)业务类工作底稿 L[.RV*sL  
authorisation                                     授权 ZE0D=  
authorisation of transaction                       交易的授权 DH{^9HK  
availability                                         可获得性 o"e]9{+<  
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balance                                      余额；差额；平衡 EPGp8VGXp~  
balance sheet                                    资产负债表
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bank                                                 银行 IO]%AL(.;  
bank account                                    银行账户，银行户头 HD{2nZT  
bank statement                                 银行对账单 `\#J&N  
barter transaction                              易货交易，以物换物交易 <aGfQg|554  
basis of audit                                    审计依据 -
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basis of preparation                                (会计报表的)编制基础 4ROuy+Ms'  
book of account                               账目，账簿 ^|ln q.j  
borrowing                                         借款，贷款，借债 EnnE @BJ"  
branch                                              分支，分支机构，分店 hy{1Ea/T  
brought forward                                (账户余额等的)承上年，承上期，承上页 o[E|xw  
budget                                              预算 8UN7(J  
building                                      建筑物；大楼 q, XRb  
business conditions                                  业务情况，经营情况 } cQ`L  
business licence                               (企业等的)营业执照 `KUl XS(  
business relation                                业务关系 0G P\*Y8  
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