[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 EbQLMLD%  
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审计词汇英汉对照 St- uE|8  
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ability to continue as a going concern               持续经营能力 5:h[%3'bB  
acceptability                                     可接受性，可接受程度 kW g.-$pp  
acceptable level of detection risk                     检查风险的可接受水平 ?0VR2Yb${b  
acceptance of engagement                       接受委托 ~.m<`~u  
accepting the engagement for the first time              首次接受委托 m.e]tTe  
access to asset                                         对资产的接触 pS w/QO9  
according to                                     根据，依据，依照 WVbrbs4  
account balance                                账户余额 RwWg:4  
account for                                       对……进行会计处理，核算；解释 %SM;B-/zHt  
accounting                                        会计，会计学 fe?Z33V  
accounting advisory serve                        会计咨询服务 F1t(P 8  
accounting firm                                 会计师事务所 ^"/^)Lb!@M  
accounting information                      会计信息，会计资料 \n)',4mY  
accounting period                             会计期间 f&^(f1WO  
accounting policies                                   会计政策 @^W`Yg)C  
accounting professional bodies                 会计职业组织，会计职业团体 *x"80UXL  
accounting records                                   会计记录 \2i7\U  
accounting responsibility                           会计责任 n{;j  
accounting service                             会计服务 W_\zx<m  
accounting standards                                会计准则 L_8zZ8 o  
Accounting Standards for Business Enterprises       企业会计准则 i6`"e[aT[o  
accounting system                             会计系统 0M_oFx  
accounting treatment                                会计处理 &v{Ehkr*  
accuracy                                    准确性，精确性 t;&XIG~  
additional audit procedures                      追加审计程序 %a;#]d  
addressee                                         收件人，收信人 |^pev2g  
Administration of State-owned Assets  (the～)     国有资产管理局 XIHN6aQ{X  
administrative laws and regulations                 行政法规 <>cS@V5j  
adverse impact                                 不利影响，负面影响 } { o!  
adverse opinion                                反对意见 e3?=
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advisory group                                  咨询组，顾问组 ETe4I`d{  
agency fee                                        代理费，代理费用 !~@GIr  
aggregate                                          总计，合计为…… 0s#72}n  
alternation of document and record                 变造文件和记录 c3A\~tHW  
alternative audit procedures                      替代审计程序，备选审计程序 J-F".6i5  
amend                                              修改，修订 E7fx4kV  
amortisation                                      摊销 J!6FlcsZm  
analytical capacity                             分析能力 Aw o)a8e  
analytical procedures                               分析性程序 ;;Q^/rkC  
annual financial statements                        年度会计报表，年度财务报表 {4Of.  
appendix                                          附录，附表 z^gJy,T  
applicable                                         适用的 Ifj&S'():  
applicable laws and regulations                 适用的法规 xt{'Be&Ya+  
application systems                                  应用系统 Ccf/hA#mb  
apply consistently                              一贯地执行，一贯地实施 (q> TKM  
appropriate                                       适当的，合适的； yPm2??5MW>  
征用，挪用 /:&!o2&1H  
appropriate authorization                          适当的授权 b'H'QY   
appropriateness of audit evidence                    审计证据的适当性 d2 ^}ooE  
approval                                    批准，核准 [4Z 31v>  
assertion                                    (会计报表上的)认定；确认 "/#JC}]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yBIlwN`kB  
asset                                                 资产，财产 5,RUPaE  
asset restructuring                             资产重组 *2'8d8>R%]  
assignment of duties                                 职责的划分 (C 2 XFg_  
assistant                                     助理，助理人员 (!os&/",  
associated company                                 联属公司，联营公司 o\AnM5  
association                                        联合，结合；协会，社团  `zwz  
assumption                                       假设，假定 W.7rHa  
at a given date                                         在某一特定时日 kX 1}/l  
attestation                                         鉴证，公证 sGvbL-S-f:  
attestation service                             鉴证服务 5jdZC(q5a  
audit adjustment                                审计调整 .1x04Np!  
audit areas                                        审计领域 ])x1MmRg\  
audit conclusion                                审计结论 )s2] -n}W  
audit effectiveness                             审计效果 TOYK'|lwM  
audit efficiency                                  审计效率 hG
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audit engagement letter                      审计业务约定书 j=_rUc'Me  
audit evidence                                          审计证据 gt&|T j  
audit fee                                    审计费 \u3\TJ  
audit files                                          审计档案 ^S9y7b^;r  
audit findings                                     审计中发现的事项 VSj!Gm0LB  
audit implementation stage                        审计实施阶段 cPGlT"  
audit mark                                        审计标识 &c`-/8c  
audit materiality                                 审计重要性 g;IlS*Ld  
audit method                                     审计方法 Gn]36~)*H  
audit objective                                         审计目标，审计目的 B{-7  
audit of financial statements                      会计报表审计，财务报表审计 TQ Vk;&A  
audit opinion                                     审计意见 g(DD8;]w<  
audit period                                      被审计期间，被审计年度 H#-3  
audit plan                                          审计计划 KWwtL"3  
audit planning                                    编制审计计划，制定审计计划，审计计划 o<2GtF1"o  
audit planning stage                                  审计计划阶段 0ju1>.p  
audit procedure                                审计程序 0bNvmZ$  
audit programme                               审计程序表，具体审计计划 '[F:uA  
audit report                                       审计报告 H^_,e= j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,!ZuH?Z  
audit report with a qualified opinion                 有保留意见的审计报告 .J#'k+>  
audit report with an adverse opinion                否定意见的审计报告 x^f<G 6z  
audit report with dual dates                      双重日期审计报告 #%"q0 "  
audit reporting stage                                 审计报告阶段 ijI/z 5  
audit responsibility                                   审计责任 -DDA b(2*  
audit results                                      审计结果 o3ZN0j69|  
audit risk                                          审计风险 mgxIxusR  
audit sampling                                          审计抽样 ]w
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audit sampling techniques                         审计抽样方法，审计抽样技术 <?jdNM  
audit strategies                                  审计策略 +bjy#=  
audit summary                                         审计总结，审计小结 B( [x8A]  
audit team                                         审计小组 &}ZmT>q`$  
audit test                                    审计测试 X/]@EF  
audit trail                                          审计轨迹 l}{{7~C`  
audit work                                        审计工作 @|!4X(2  
audit working paper                                 审计工作底稿 BT{;^Hp  
audited financial statement                        审计会计报表，已审计财务报表 N&8TG  
Auditing Guidelines (the～)                      审计规范指南 h
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auditing standards                             审计准则 iP/v"g"g  
audit-oriented working paper                          (审计)业务类工作底稿 4.6$m  
authorisation                                     授权 1I Yip\:lS  
authorisation of transaction                       交易的授权 #GsOE#*>T  
availability                                         可获得性 2FcL-?  
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balance                                      余额；差额；平衡 fBO/0uW  
balance sheet                                    资产负债表 z,HhSW?&^  
bank                                                 银行 ` ]|X_!J-  
bank account                                    银行账户，银行户头 pA7-B>Y  
bank statement                                 银行对账单 ,,3lH-C  
barter transaction                              易货交易，以物换物交易 wNONh`b  
basis of audit                                    审计依据 }v1wpv/b(  
basis of preparation                                (会计报表的)编制基础 ;yH>A ;,K%  
book of account                               账目，账簿 :I"CQ C[Z  
borrowing                                         借款，贷款，借债 |@ mz@  
branch                                              分支，分支机构，分店 Z\$HgG  
brought forward                                (账户余额等的)承上年，承上期，承上页 VJ*1g+c  
budget                                              预算 Tw~R-SiS`s  
building                                      建筑物；大楼 EZtU6kW"  
business conditions                                  业务情况，经营情况 F<4rn  
business licence                               (企业等的)营业执照 9rB3h`AVF  
business relation                                业务关系 s" (RdJ-,  
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