[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 xwjim7#_:  
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审计词汇英汉对照 "[`.I*WNo  
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ability to continue as a going concern               持续经营能力 JvA6kw,  
acceptability                                     可接受性，可接受程度 . g CC$  
acceptable level of detection risk                     检查风险的可接受水平  nI1DLVt  
acceptance of engagement                       接受委托 -{Lc?=  
accepting the engagement for the first time              首次接受委托 kzA%.bP|  
access to asset                                         对资产的接触 r]XXN2[jO  
according to                                     根据，依据，依照
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account balance                                账户余额 < q6z$c)K  
account for                                       对……进行会计处理，核算；解释 <Tq&Va_w  
accounting                                        会计，会计学 J 4$^Hr  
accounting advisory serve                        会计咨询服务 3pxm0|  
accounting firm                                 会计师事务所 M`W%nvEDE  
accounting information                      会计信息，会计资料 #z|\AmZ\  
accounting period                             会计期间 5K1WfdBX7)  
accounting policies                                   会计政策 4dDDi,)U  
accounting professional bodies                 会计职业组织，会计职业团体 ~R`Rj*Q2Y  
accounting records                                   会计记录 ~|j:xM(i  
accounting responsibility                           会计责任 oB 9t&yM  
accounting service                             会计服务 8\Y/?$on  
accounting standards                                会计准则 x\=2D<@az  
Accounting Standards for Business Enterprises       企业会计准则 m6%csh-N1  
accounting system                             会计系统 +/A`\9QT  
accounting treatment                                会计处理 )4d)G5{  
accuracy                                    准确性，精确性 3Lxk7D>0c  
additional audit procedures                      追加审计程序 O[p;IG
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addressee                                         收件人，收信人 B]PTe~n^  
Administration of State-owned Assets  (the～)     国有资产管理局 O<3i6  
administrative laws and regulations                 行政法规 '4PAH2&n  
adverse impact                                 不利影响，负面影响 'q
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adverse opinion                                反对意见 fvajNP  
advisory group                                  咨询组，顾问组 MC.,n$O}6  
agency fee                                        代理费，代理费用 # 1MEmt  
aggregate                                          总计，合计为…… ]Gw?DD|Gn  
alternation of document and record                 变造文件和记录 4(aDi;x"w  
alternative audit procedures                      替代审计程序，备选审计程序 KtWG2  
amend                                              修改，修订 {VC4rA  
amortisation                                      摊销 x4SI TY  
analytical capacity                             分析能力 -.A8kJ  
analytical procedures                               分析性程序 =*q|568  
annual financial statements                        年度会计报表，年度财务报表 [\o+I:,}wi  
appendix                                          附录，附表 2 }QD>  
applicable                                         适用的 2#4_/5(j*  
applicable laws and regulations                 适用的法规 @=[/bG  
application systems                                  应用系统 ?Gq'r2V  
apply consistently                              一贯地执行，一贯地实施 BX[92~Bq  
appropriate                                       适当的，合适的； Rn O%8Hk  
征用，挪用 {~g(W
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appropriate authorization                          适当的授权 ({3hX"C@Q  
appropriateness of audit evidence                    审计证据的适当性 CPq{M.B  
approval                                    批准，核准 RUTlwT
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assertion                                    (会计报表上的)认定；确认 r`]&{0}23  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <BIj a  
asset                                                 资产，财产 cH>rS\|Y  
asset restructuring                             资产重组 #C ?
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assignment of duties                                 职责的划分 nZ>bOP+,  
assistant                                     助理，助理人员 GyV3]Qqj  
associated company                                 联属公司，联营公司 dw )SF,  
association                                        联合，结合；协会，社团 Q]_3 #_'  
assumption                                       假设，假定 } d /5_X  
at a given date                                         在某一特定时日 GS|sx  
attestation                                         鉴证，公证 j(
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attestation service                             鉴证服务 &z;;Bx0s  
audit adjustment                                审计调整 Bc x-t)[  
audit areas                                        审计领域 e{edI{g  
audit conclusion                                审计结论 EAQg4N:D7L  
audit effectiveness                             审计效果 bS{7*S  
audit efficiency                                  审计效率 )^UM8 s  
audit engagement letter                      审计业务约定书 ScrEtN  
audit evidence                                          审计证据 = GirUW D  
audit fee                                    审计费 `fEB,0j^  
audit files                                          审计档案 [h8j0Q@Q  
audit findings                                     审计中发现的事项 Dm/# \y3  
audit implementation stage                        审计实施阶段 qkC+9Sk  
audit mark                                        审计标识 -bHQy:  
audit materiality                                 审计重要性 aG7
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audit method                                     审计方法 qr%9Sdvx  
audit objective                                         审计目标，审计目的 &
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audit of financial statements                      会计报表审计，财务报表审计 -f0Nb+AR  
audit opinion                                     审计意见 !dB {E  
audit period                                      被审计期间，被审计年度 16MRLDhnD  
audit plan                                          审计计划 ^Yei9bXl  
audit planning                                    编制审计计划，制定审计计划，审计计划 hkw;W[ZWa  
audit planning stage                                  审计计划阶段 ODK$G [-  
audit procedure                                审计程序 27*u^N*z@  
audit programme                               审计程序表，具体审计计划 *>!O2c  
audit report                                       审计报告 E6
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 4 vwa/?  
audit report with a qualified opinion                 有保留意见的审计报告 '~i}2e.  
audit report with an adverse opinion                否定意见的审计报告 %sb)U~gP  
audit report with dual dates                      双重日期审计报告 A87JPX#R?  
audit reporting stage                                 审计报告阶段 n(.y_NEgV!  
audit responsibility                                   审计责任 f3e#.jan  
audit results                                      审计结果 >N>WOLbb7(  
audit risk                                          审计风险 5uMh#dm^  
audit sampling                                          审计抽样 ]Q=D'1MM  
audit sampling techniques                         审计抽样方法，审计抽样技术 (OT /o&cQ  
audit strategies                                  审计策略 J#B% #X  
audit summary                                         审计总结，审计小结 JqTkNKi/s  
audit team                                         审计小组 6k
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audit test                                    审计测试 /5Wy)-  
audit trail                                          审计轨迹 pN/)$6=  
audit work                                        审计工作 }}XY V eI  
audit working paper                                 审计工作底稿 tS,nO:+x  
audited financial statement                        审计会计报表，已审计财务报表 Pw/Z;N;:V  
Auditing Guidelines (the～)                      审计规范指南 O(;K]8  
auditing standards                             审计准则 Y-6
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audit-oriented working paper                          (审计)业务类工作底稿 7 Xe|P1@)  
authorisation                                     授权 a&~_ba+  
authorisation of transaction                       交易的授权 
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availability                                         可获得性 \B"5 Kp<  
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balance                                      余额；差额；平衡 78>)<$+d  
balance sheet                                    资产负债表 5Jq~EB{"  
bank                                                 银行 %pgie"k  
bank account                                    银行账户，银行户头 /*g3TbUs  
bank statement                                 银行对账单 p+U}oC  
barter transaction                              易货交易，以物换物交易 5Z}]d@  
basis of audit                                    审计依据 v!?b
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basis of preparation                                (会计报表的)编制基础 \|nF55W [  
book of account                               账目，账簿 !s#25}9zX5  
borrowing                                         借款，贷款，借债 Mk"+*G  
branch                                              分支，分支机构，分店 ?-0k3  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;T~]|#T\6  
budget                                              预算 qEr2Y/:i"  
building                                      建筑物；大楼 kA?a}  
business conditions                                  业务情况，经营情况 `E>HpRcxD  
business licence                               (企业等的)营业执照 '/U[ ui0{  
business relation                                业务关系 9tsI1]1[m  
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