[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 ,2Sv1v$  
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审计词汇英汉对照 ?yda.<"g9Y  
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ability to continue as a going concern               持续经营能力 =rE`ib  
acceptability                                     可接受性，可接受程度 m
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acceptable level of detection risk                     检查风险的可接受水平 KX&Od@cQ$  
acceptance of engagement                       接受委托 \["1N-q b  
accepting the engagement for the first time              首次接受委托 B]CS2LEqh  
access to asset                                         对资产的接触 KH iYV  
according to                                     根据，依据，依照 rGP? E3  
account balance                                账户余额 "dFdOb"O-  
account for                                       对……进行会计处理，核算；解释 uugzIV)  
accounting                                        会计，会计学 aa' 0EU:  
accounting advisory serve                        会计咨询服务 !dYX2!lvT  
accounting firm                                 会计师事务所 C]{V%jU  
accounting information                      会计信息，会计资料 .XZ 71E  
accounting period                             会计期间 !)=#p
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accounting policies                                   会计政策 70I4-[/z[d  
accounting professional bodies                 会计职业组织，会计职业团体 4 g/<).1<b  
accounting records                                   会计记录 =iPd@f"$  
accounting responsibility                           会计责任 INeWi=1  
accounting service                             会计服务 f^>lObvd  
accounting standards                                会计准则 rmAP&Gw I  
Accounting Standards for Business Enterprises       企业会计准则 F\YcSDM  
accounting system                             会计系统 #m[w=Pu}  
accounting treatment                                会计处理 1yY'hb,0  
accuracy                                    准确性，精确性  g@N=N  
additional audit procedures                      追加审计程序 +$an*k9  
addressee                                         收件人，收信人 `"1{ Sx.  
Administration of State-owned Assets  (the～)     国有资产管理局 _dB0rsCnU%  
administrative laws and regulations                 行政法规 0n=9TmE  
adverse impact                                 不利影响，负面影响 {jCu9 ]c!  
adverse opinion                                反对意见 C'xU=OnA8  
advisory group                                  咨询组，顾问组 ({}O M=_  
agency fee                                        代理费，代理费用 9X*eE  
aggregate                                          总计，合计为…… N:sECGS,  
alternation of document and record                 变造文件和记录 }(hYG"5  
alternative audit procedures                      替代审计程序，备选审计程序 Bwi[qw  
amend                                              修改，修订 lFzQG:k@  
amortisation                                      摊销 9#
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analytical capacity                             分析能力 e`gGzyM  
analytical procedures                               分析性程序 -;DE&~p  
annual financial statements                        年度会计报表，年度财务报表 ML9T(th6v  
appendix                                          附录，附表 1&>nL`E[3  
applicable                                         适用的 F
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applicable laws and regulations                 适用的法规 d5E
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application systems                                  应用系统 :@z5& h  
apply consistently                              一贯地执行，一贯地实施 a)yNXn8E_  
appropriate                                       适当的，合适的； [b\lcQ8O  
征用，挪用 :pV("tHE  
appropriate authorization                          适当的授权 \!4ghev3  
appropriateness of audit evidence                    审计证据的适当性 { <ao4w6B  
approval                                    批准，核准 3:CQMZ|;@  
assertion                                    (会计报表上的)认定；确认 9lazo  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J 6d n~nPK  
asset                                                 资产，财产 D;T r  
asset restructuring                             资产重组 Vzv.e
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assignment of duties                                 职责的划分 `'tw5}  
assistant                                     助理，助理人员 cB9KHqB  
associated company                                 联属公司，联营公司 QP-<$P;~  
association                                        联合，结合；协会，社团  [laL6  
assumption                                       假设，假定 * y"GgI  
at a given date                                         在某一特定时日 W:N"O\`{m  
attestation                                         鉴证，公证 <LA`PbQa  
attestation service                             鉴证服务 qjRiTIp9q  
audit adjustment                                审计调整 \gk3w,B?E  
audit areas                                        审计领域 @
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audit conclusion                                审计结论 ,uD*FSp>  
audit effectiveness                             审计效果 8aIf{(/k  
audit efficiency                                  审计效率 }C2i#;b  
audit engagement letter                      审计业务约定书 :J)lC =  
audit evidence                                          审计证据 
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audit fee                                    审计费 K5c7>I%k  
audit files                                          审计档案 3YNkT"~T  
audit findings                                     审计中发现的事项 Xrzh*sp  
audit implementation stage                        审计实施阶段 {G
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audit mark                                        审计标识 PXQ9P<m  
audit materiality                                 审计重要性 MZ+IorZl  
audit method                                     审计方法 9j>sRE1  
audit objective                                         审计目标，审计目的 Exo`Z`m`U  
audit of financial statements                      会计报表审计，财务报表审计 A#07Ly8kXn  
audit opinion                                     审计意见 -gX2{dW  
audit period                                      被审计期间，被审计年度 Zp(P)Obs#  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 +cOI`4`$  
audit planning stage                                  审计计划阶段  ,IvnNnl2  
audit procedure                                审计程序 7!840 :a?+  
audit programme                               审计程序表，具体审计计划 D+U/]sW  
audit report                                       审计报告 "=RoI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g!|E!\p  
audit report with a qualified opinion                 有保留意见的审计报告 rM?Dp2  
audit report with an adverse opinion                否定意见的审计报告 r.G/f{=<@  
audit report with dual dates                      双重日期审计报告 :?XHZ
  
audit reporting stage                                 审计报告阶段 V6!73 iY  
audit responsibility                                   审计责任 ?b'
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audit results                                      审计结果  $.]t1e7s  
audit risk                                          审计风险 F vk:c-  
audit sampling                                          审计抽样 wyhf:!-I  
audit sampling techniques                         审计抽样方法，审计抽样技术 _!g NF=  
audit strategies                                  审计策略 gkn/E}K#  
audit summary                                         审计总结，审计小结 8gKR<X.G  
audit team                                         审计小组 *UxB`iA  
audit test                                    审计测试 Fea\ eB  
audit trail                                          审计轨迹 XGl13@=O  
audit work                                        审计工作 - 5W
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audit working paper                                 审计工作底稿 :XY3TI  
audited financial statement                        审计会计报表，已审计财务报表 uV:uXQni``  
Auditing Guidelines (the～)                      审计规范指南 h swMy  
auditing standards                             审计准则 s3RyLT
 
audit-oriented working paper                          (审计)业务类工作底稿 cz~FWk  
authorisation                                     授权 z4`n%~w1b  
authorisation of transaction                       交易的授权 \gQ+@O&+  
availability                                         可获得性 iOXP\:mPo  
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balance                                      余额；差额；平衡 ={0{X9t?'j  
balance sheet                                    资产负债表 t-'GRme  
bank                                                 银行 RV*Zi\-X  
bank account                                    银行账户，银行户头 Gqc6).tn  
bank statement                                 银行对账单 B148wh#r  
barter transaction                              易货交易，以物换物交易 q9(}wvtr  
basis of audit                                    审计依据 m@2xC,@  
basis of preparation                                (会计报表的)编制基础 ;{7lc9uRj  
book of account                               账目，账簿 10a*7 L  
borrowing                                         借款，贷款，借债 P87Fg  
branch                                              分支，分支机构，分店 ~\IDg/9Cj  
brought forward                                (账户余额等的)承上年，承上期，承上页 c,%>7U(w_  
budget                                              预算 `i^1U O  
building                                      建筑物；大楼 R[-:-8  
business conditions                                  业务情况，经营情况 <%f%e4 [  
business licence                               (企业等的)营业执照 )g<qEyJR  
business relation                                业务关系 :DpK{$eCb  
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