[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 0X4)=sJP  
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审计词汇英汉对照 c&N;r|N  
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ability to continue as a going concern               持续经营能力 #6v357-5  
acceptability                                     可接受性，可接受程度 xcn~KF8  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 #C~ </R%  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 `SOQPAnK+;  
according to                                     根据，依据，依照
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account balance                                账户余额 seRf q&  
account for                                       对……进行会计处理，核算；解释 H X F
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accounting                                        会计，会计学  dpK-  
accounting advisory serve                        会计咨询服务 a+\<2NXYD  
accounting firm                                 会计师事务所 g{i= $xc  
accounting information                      会计信息，会计资料 <QO1Yg7}  
accounting period                             会计期间 }+bo?~2E&  
accounting policies                                   会计政策 a
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accounting professional bodies                 会计职业组织，会计职业团体 TUz4-Pd  
accounting records                                   会计记录 /]_|uN)Q  
accounting responsibility                           会计责任 %l14K_  
accounting service                             会计服务 !h|,wq]k  
accounting standards                                会计准则 4c95G^dZ  
Accounting Standards for Business Enterprises       企业会计准则 K O%$  
accounting system                             会计系统 .@%L8_sMR  
accounting treatment                                会计处理 _ E-\aS{  
accuracy                                    准确性，精确性 SDV#p];u  
additional audit procedures                      追加审计程序 F_9 4k  
addressee                                         收件人，收信人 U#] J5'i  
Administration of State-owned Assets  (the～)     国有资产管理局 vd(S&&]o1  
administrative laws and regulations                 行政法规 [7d(PEQL`  
adverse impact                                 不利影响，负面影响 7}y@VO6]  
adverse opinion                                反对意见 JqZt1um  
advisory group                                  咨询组，顾问组 'S9o!hb'@  
agency fee                                        代理费，代理费用 h#KSKKNW  
aggregate                                          总计，合计为…… -CuuO=h  
alternation of document and record                 变造文件和记录 '|Bk} pl7  
alternative audit procedures                      替代审计程序，备选审计程序 6W{N w<  
amend                                              修改，修订 od5nRb  
amortisation                                      摊销 /} z9(  
analytical capacity                             分析能力 qg=`=]j  
analytical procedures                               分析性程序 'I+S5![<  
annual financial statements                        年度会计报表，年度财务报表 %8|lAMTY7/  
appendix                                          附录，附表 h@\-]zN{  
applicable                                         适用的 |aAyWK S  
applicable laws and regulations                 适用的法规 |>.MH  
application systems                                  应用系统 yn$1n
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apply consistently                              一贯地执行，一贯地实施 7M7Lj 0Y)L  
appropriate                                       适当的，合适的；  6?*Do  
征用，挪用 T4Vp 0i  
appropriate authorization                          适当的授权 *$|f9jVh  
appropriateness of audit evidence                    审计证据的适当性 x{
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approval                                    批准，核准 m$^5{qpg  
assertion                                    (会计报表上的)认定；确认 =}Zl E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v%AepK&  
asset                                                 资产，财产 E:B"!Y6  
asset restructuring                             资产重组 NK/y,f6  
assignment of duties                                 职责的划分 K>e-IxA);0  
assistant                                     助理，助理人员 V0Oqq0\  
associated company                                 联属公司，联营公司 BYMdX J  
association                                        联合，结合；协会，社团 $Wj{B@k  
assumption                                       假设，假定 !reOYt|  
at a given date                                         在某一特定时日 q4w]9b/  
attestation                                         鉴证，公证 %(p9AE  
attestation service                             鉴证服务 Zv!XNc!"$y  
audit adjustment                                审计调整 2 G2+oS ?  
audit areas                                        审计领域 H`fJ<So?  
audit conclusion                                审计结论 ,
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audit effectiveness                             审计效果 TP {\V>*Yz  
audit efficiency                                  审计效率 21tv(x  
audit engagement letter                      审计业务约定书 K mH))LIv  
audit evidence                                          审计证据 1uN;JN `_  
audit fee                                    审计费 DJ<+" .v!  
audit files                                          审计档案 gBhX=2%  
audit findings                                     审计中发现的事项 X>yDj]*4P  
audit implementation stage                        审计实施阶段 ZCj1Cz]"l<  
audit mark                                        审计标识 F"k`PF*b  
audit materiality                                 审计重要性 iTq&h=
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audit method                                     审计方法 ^*`#+*C  
audit objective                                         审计目标，审计目的 A :KZyd"Z  
audit of financial statements                      会计报表审计，财务报表审计 >I5Wf/ $  
audit opinion                                     审计意见 ]  &"`  
audit period                                      被审计期间，被审计年度 qQ^CSn98J  
audit plan                                          审计计划 B
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audit planning                                    编制审计计划，制定审计计划，审计计划 kN1R8|pv  
audit planning stage                                  审计计划阶段 ,LxZbo!  
audit procedure                                审计程序 ^ '|y^t  
audit programme                               审计程序表，具体审计计划 48^C+#Jbc  
audit report                                       审计报告 [ !#Db a#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  )uOtQ0  
audit report with a qualified opinion                 有保留意见的审计报告 aV|VC$  
audit report with an adverse opinion                否定意见的审计报告 \9OKf|#j  
audit report with dual dates                      双重日期审计报告 '+{yg+#/wV  
audit reporting stage                                 审计报告阶段 _[z)%`kay  
audit responsibility                                   审计责任 (0Br`%!F  
audit results                                      审计结果 /i M1   
audit risk                                          审计风险  <a$!S  
audit sampling                                          审计抽样 X$\CC18  
audit sampling techniques                         审计抽样方法，审计抽样技术 %La7);SeY  
audit strategies                                  审计策略 WvT H+  
audit summary                                         审计总结，审计小结 ysG1{NOl  
audit team                                         审计小组 2e1%L,y{W  
audit test                                    审计测试 *5oQZ".vA*  
audit trail                                          审计轨迹 1G12FV>M  
audit work                                        审计工作 KJOb1MM  
audit working paper                                 审计工作底稿 iOEBjj;C  
audited financial statement                        审计会计报表，已审计财务报表 h%u!UHA  
Auditing Guidelines (the～)                      审计规范指南 2>^(&95M  
auditing standards                             审计准则 d2i?FT >  
audit-oriented working paper                          (审计)业务类工作底稿 ]!sCWR  
authorisation                                     授权 Ru#pJb(R  
authorisation of transaction                       交易的授权 |pB Fmm*  
availability                                         可获得性 SC%HHu\l  
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balance                                      余额；差额；平衡 (?'vT%  
balance sheet                                    资产负债表 0iM'),v[]  
bank                                                 银行 k=kkF"  
bank account                                    银行账户，银行户头 hG~.Sc:G  
bank statement                                 银行对账单 q1L>nvE  
barter transaction                              易货交易，以物换物交易 R"HV|Dm|m  
basis of audit                                    审计依据 ;Dp*.YJ  
basis of preparation                                (会计报表的)编制基础 $-pijBiz_  
book of account                               账目，账簿 Lz_.m  
borrowing                                         借款，贷款，借债  E A55!  
branch                                              分支，分支机构，分店 lx5.50mI  
brought forward                                (账户余额等的)承上年，承上期，承上页 :oW 16m1`  
budget                                              预算 hP WP6;Z  
building                                      建筑物；大楼 ^Tj{}<yT  
business conditions                                  业务情况，经营情况 cy? #LS  
business licence                               (企业等的)营业执照 t+F_/_"B  
business relation                                业务关系 ucz~y!4L{  
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