[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 [4#HuO@h  
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审计词汇英汉对照 6V$ )ym*F  
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ability to continue as a going concern               持续经营能力 ?n{m2.H  
acceptability                                     可接受性，可接受程度 MuWZf2C  
acceptable level of detection risk                     检查风险的可接受水平 /#T{0GBXe  
acceptance of engagement                       接受委托 424iFc[  
accepting the engagement for the first time              首次接受委托 e^N~)Nlj  
access to asset                                         对资产的接触 <|k :%  
according to                                     根据，依据，依照 l/(~Kf9eQG  
account balance                                账户余额 U<&=pv  
account for                                       对……进行会计处理，核算；解释 _5S0A0  
accounting                                        会计，会计学 =SmU;t>t/  
accounting advisory serve                        会计咨询服务 h'S0XU ;  
accounting firm                                 会计师事务所 f4pIF"U9>  
accounting information                      会计信息，会计资料 %pjY^tM/  
accounting period                             会计期间 M 0}r)@  
accounting policies                                   会计政策 SM)"vr_  
accounting professional bodies                 会计职业组织，会计职业团体 `scW.Vem  
accounting records                                   会计记录 sT1k]duT  
accounting responsibility                           会计责任 ^@/wXj:  
accounting service                             会计服务 ` \(co;:  
accounting standards                                会计准则 %1p-DX6  
Accounting Standards for Business Enterprises       企业会计准则 axmq/8X  
accounting system                             会计系统 M{orw;1Isy  
accounting treatment                                会计处理 Lbo3f wW  
accuracy                                    准确性，精确性 Vp; `!+z"  
additional audit procedures                      追加审计程序 8 !:2:  
addressee                                         收件人，收信人 HgW!Q(*  
Administration of State-owned Assets  (the～)     国有资产管理局 "gNi} dB<]  
administrative laws and regulations                 行政法规 x7e0&  
adverse impact                                 不利影响，负面影响 _YlyS )#@  
adverse opinion                                反对意见 Y.I~.66s  
advisory group                                  咨询组，顾问组 >k\p%
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agency fee                                        代理费，代理费用 5D<Zbn.>q  
aggregate                                          总计，合计为…… 8Ys)qx>7'  
alternation of document and record                 变造文件和记录 tYTl-c  
alternative audit procedures                      替代审计程序，备选审计程序 =U~53Tg  
amend                                              修改，修订 <LH6my  
amortisation                                      摊销 8Ckd.HKpQ  
analytical capacity                             分析能力 :4[>]&:u3  
analytical procedures                               分析性程序 7R[7
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annual financial statements                        年度会计报表，年度财务报表 &bJBsd@Os  
appendix                                          附录，附表 *>?N>f"  
applicable                                         适用的 - s'W^(  
applicable laws and regulations                 适用的法规 Q1*_l  
application systems                                  应用系统 |8{ k,!P'K  
apply consistently                              一贯地执行，一贯地实施 ,#BD/dF  
appropriate                                       适当的，合适的； Xk!{UxQKQ  
征用，挪用 XBX`L"0  
appropriate authorization                          适当的授权 /Bgqf,N |  
appropriateness of audit evidence                    审计证据的适当性 {~]5QKg.  
approval                                    批准，核准 13 L&f\b  
assertion                                    (会计报表上的)认定；确认 VWt=9D;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \kV|S=~@  
asset                                                 资产，财产 LtwfL^#  
asset restructuring                             资产重组 VDv.N@)7  
assignment of duties                                 职责的划分 @$kzes\  
assistant                                     助理，助理人员 ~Fo2MwE2~  
associated company                                 联属公司，联营公司 x(Uv>k~i}  
association                                        联合，结合；协会，社团 3%Q<K=jy  
assumption                                       假设，假定 euV!U}Xr  
at a given date                                         在某一特定时日 f'"PQr^9  
attestation                                         鉴证，公证 yz,_\{}  
attestation service                             鉴证服务 s^6,"C  
audit adjustment                                审计调整 uj\&-9gEi  
audit areas                                        审计领域 IAUc.VH  
audit conclusion                                审计结论 m4uh<;C~  
audit effectiveness                             审计效果 si~zg\uY  
audit efficiency                                  审计效率 n|T$3j)  
audit engagement letter                      审计业务约定书 :{S@KsPqE  
audit evidence                                          审计证据 *1-0s*T  
audit fee                                    审计费 [oBRH]9cq  
audit files                                          审计档案 HLthVc w  
audit findings                                     审计中发现的事项 7s%1?$B  
audit implementation stage                        审计实施阶段 Q~Nq5[  
audit mark                                        审计标识 <2 kv/  
audit materiality                                 审计重要性 ^vVAuO  
audit method                                     审计方法 /EQ^-4yr  
audit objective                                         审计目标，审计目的 gkTwGI+w  
audit of financial statements                      会计报表审计，财务报表审计 F@ pf._c  
audit opinion                                     审计意见 RWu< dY#ym  
audit period                                      被审计期间，被审计年度 \Js*>xA  
audit plan                                          审计计划 N0$ uB"  
audit planning                                    编制审计计划，制定审计计划，审计计划 =^
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audit planning stage                                  审计计划阶段 ]X7_ji(l,  
audit procedure                                审计程序 8kd):gZKZ  
audit programme                               审计程序表，具体审计计划 c*axw%Us  
audit report                                       审计报告 VR_/Vh
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;#Qv )kS*  
audit report with a qualified opinion                 有保留意见的审计报告 ]C+PJ:CC  
audit report with an adverse opinion                否定意见的审计报告 "p+oi@  
audit report with dual dates                      双重日期审计报告 Z/GSR$@lI  
audit reporting stage                                 审计报告阶段 &\5bo=5V  
audit responsibility                                   审计责任 @o}J)  
audit results                                      审计结果 U+ Yu_=o{  
audit risk                                          审计风险 )BaGY  
audit sampling                                          审计抽样 MUtM^uY  
audit sampling techniques                         审计抽样方法，审计抽样技术 ow`F 
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audit strategies                                  审计策略 bx6=LK  
audit summary                                         审计总结，审计小结 e{4e<hd  
audit team                                         审计小组 MVQ6I/EA4  
audit test                                    审计测试 {@x-T  
audit trail                                          审计轨迹 dci,[TEGu  
audit work                                        审计工作 K'Wv$[~Dc  
audit working paper                                 审计工作底稿 S+eu3nMq  
audited financial statement                        审计会计报表，已审计财务报表 Rm,>6bQx  
Auditing Guidelines (the～)                      审计规范指南 T8*;?j*@  
auditing standards                             审计准则 (?7}\B\  
audit-oriented working paper                          (审计)业务类工作底稿 OFcP4hDi  
authorisation                                     授权 m4~~q[t  
authorisation of transaction                       交易的授权 jC
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availability                                         可获得性 #U3q +d+^  
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balance                                      余额；差额；平衡 %/nDG9l  
balance sheet                                    资产负债表 (VCJn<@@  
bank                                                 银行 nnu#rtvZp}  
bank account                                    银行账户，银行户头 *U\`HUW  
bank statement                                 银行对账单 A'u]z\&%c  
barter transaction                              易货交易，以物换物交易 c\szy&W  
basis of audit                                    审计依据 (bNoe(<qU  
basis of preparation                                (会计报表的)编制基础 )"tM[~e`  
book of account                               账目，账簿 3T 0'zJ2f  
borrowing                                         借款，贷款，借债 8U]mr+  
branch                                              分支，分支机构，分店 6>&(OV  
brought forward                                (账户余额等的)承上年，承上期，承上页 FSkX95  
budget                                              预算 !-SI &qy  
building                                      建筑物；大楼 S5L0[SZ$!  
business conditions                                  业务情况，经营情况 NVom6K  
business licence                               (企业等的)营业执照 u,=?|M\  
business relation                                业务关系 v$;URF%^  
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