[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 R wTzS;  
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审计词汇英汉对照 207FD
 
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ability to continue as a going concern               持续经营能力 K>vi9,4/ks  
acceptability                                     可接受性，可接受程度 U#G<cV79  
acceptable level of detection risk                     检查风险的可接受水平 JJHO E{%  
acceptance of engagement                       接受委托 w9w=2 *  
accepting the engagement for the first time              首次接受委托 tc0(G~.N  
access to asset                                         对资产的接触 /.WIED}>  
according to                                     根据，依据，依照 7n)ob![\d  
account balance                                账户余额 nX_w F`n"  
account for                                       对……进行会计处理，核算；解释 d{Cg3v`Rd  
accounting                                        会计，会计学 }X/>WiGh:  
accounting advisory serve                        会计咨询服务 4YSVy2x  
accounting firm                                 会计师事务所 V!Pe%.>  
accounting information                      会计信息，会计资料 tR\cS)  
accounting period                             会计期间 <{T5}"e  
accounting policies                                   会计政策 4:=VHd  
accounting professional bodies                 会计职业组织，会计职业团体 %i) 0sET  
accounting records                                   会计记录 fuU 3?SG  
accounting responsibility                           会计责任 t3b M4+n  
accounting service                             会计服务 fcTg/EXn  
accounting standards                                会计准则 w\RYxu?  
Accounting Standards for Business Enterprises       企业会计准则 #p<(2wN  
accounting system                             会计系统 >a;LBQ0  
accounting treatment                                会计处理 T#\=v(_NR  
accuracy                                    准确性，精确性 e>m+@4*sn  
additional audit procedures                      追加审计程序 7_R[=t  
addressee                                         收件人，收信人 ]$BC f4:  
Administration of State-owned Assets  (the～)     国有资产管理局 ^WrL   
administrative laws and regulations                 行政法规 rvacCwI  
adverse impact                                 不利影响，负面影响 {%\@Z-9%q,  
adverse opinion                                反对意见 %o l\ sO|  
advisory group                                  咨询组，顾问组 29^(weT" ]  
agency fee                                        代理费，代理费用 l{gR6U{e  
aggregate                                          总计，合计为…… dT{GB!jz  
alternation of document and record                 变造文件和记录 'YJ~~o  
alternative audit procedures                      替代审计程序，备选审计程序 :PK2! 0nK  
amend                                              修改，修订 {PkR6.XhR  
amortisation                                      摊销 PXG@]$~3  
analytical capacity                             分析能力 `GSl}A  
analytical procedures                               分析性程序 &]tm'N25  
annual financial statements                        年度会计报表，年度财务报表 -,+~W#n  
appendix                                          附录，附表 yIC C8M  
applicable                                         适用的  #uV J  
applicable laws and regulations                 适用的法规 <MKXFV  
application systems                                  应用系统 0#NbAM
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apply consistently                              一贯地执行，一贯地实施 } qJ`nN8  
appropriate                                       适当的，合适的； vJ{F)0 K  
征用，挪用 jNI9 .45y  
appropriate authorization                          适当的授权 2tg07  
appropriateness of audit evidence                    审计证据的适当性 $DaQM'-   
approval                                    批准，核准 _F(Np\%_  
assertion                                    (会计报表上的)认定；确认 Xf{9rZ+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T[I7.8g  
asset                                                 资产，财产 F|G v  
asset restructuring                             资产重组 ILx4[m7  
assignment of duties                                 职责的划分 o@hj.)u  
assistant                                     助理，助理人员 E5#ff5  
associated company                                 联属公司，联营公司 wv`ar>qVL  
association                                        联合，结合；协会，社团 #Cx#U"~G`  
assumption                                       假设，假定 jZQ{XMF  
at a given date                                         在某一特定时日 f1S%p  
attestation                                         鉴证，公证 A9KPU:  
attestation service                             鉴证服务 wwet90_g  
audit adjustment                                审计调整 6XHM`S  
audit areas                                        审计领域 YhzDw8f  
audit conclusion                                审计结论 +tlBOl$  
audit effectiveness                             审计效果 H]W'mm  
audit efficiency                                  审计效率 >
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audit engagement letter                      审计业务约定书 N{}8Zh4op  
audit evidence                                          审计证据 )w5!'W4Z8  
audit fee                                    审计费 G^cMY$?99  
audit files                                          审计档案 >l #D9 %  
audit findings                                     审计中发现的事项 "bB0$>0,  
audit implementation stage                        审计实施阶段 )G;Hf?M  
audit mark                                        审计标识 $ ce*W9`  
audit materiality                                 审计重要性 _#Lq~02 %  
audit method                                     审计方法 *7=`]w5k1  
audit objective                                         审计目标，审计目的 ,c0t#KgQ.  
audit of financial statements                      会计报表审计，财务报表审计 bPif"dhHe  
audit opinion                                     审计意见 |#{ i7>2U  
audit period                                      被审计期间，被审计年度 lD->1=z  
audit plan                                          审计计划 h4=mGJpm
 
audit planning                                    编制审计计划，制定审计计划，审计计划 ;at1|E*  
audit planning stage                                  审计计划阶段 vRn]u57O  
audit procedure                                审计程序 y>:U&P^  
audit programme                               审计程序表，具体审计计划 t
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audit report                                       审计报告 %iME[| u&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8GRB6-.h  
audit report with a qualified opinion                 有保留意见的审计报告 <CJy3<$u  
audit report with an adverse opinion                否定意见的审计报告 )*R';/zaI  
audit report with dual dates                      双重日期审计报告 $-|$4lr S  
audit reporting stage                                 审计报告阶段 }I MV@z B  
audit responsibility                                   审计责任 9~$E+m(  
audit results                                      审计结果 a#G3dY>  
audit risk                                          审计风险 jse!EtB:  
audit sampling                                          审计抽样 a\~118 !  
audit sampling techniques                         审计抽样方法，审计抽样技术 miTff[hsMa  
audit strategies                                  审计策略 j6};K ~N`  
audit summary                                         审计总结，审计小结 WMW=RgiW\  
audit team                                         审计小组 \rATmjsKzS  
audit test                                    审计测试 l@1=./L?  
audit trail                                          审计轨迹 ,jtaTG.
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audit work                                        审计工作 I}f7|hYX  
audit working paper                                 审计工作底稿 _"OE}$C  
audited financial statement                        审计会计报表，已审计财务报表 I<XYLe[_S  
Auditing Guidelines (the～)                      审计规范指南 _yX.Apv]  
auditing standards                             审计准则 qd|*v
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audit-oriented working paper                          (审计)业务类工作底稿 lO $M6l  
authorisation                                     授权 GP1>h.J  
authorisation of transaction                       交易的授权 H[N&Wiq/|  
availability                                         可获得性 ^y6Pkb P  
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balance                                      余额；差额；平衡 ~vl:Tb  
balance sheet                                    资产负债表 P'9aZd  
bank                                                 银行 J#V`W&\,6  
bank account                                    银行账户，银行户头 Sw1]]-E s  
bank statement                                 银行对账单 )Elr8XLw  
barter transaction                              易货交易，以物换物交易 1]>KuXd r  
basis of audit                                    审计依据 b$R>GQ?#  
basis of preparation                                (会计报表的)编制基础 deT
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book of account                               账目，账簿 S,(@Q~  
borrowing                                         借款，贷款，借债 .`'SL''c  
branch                                              分支，分支机构，分店 bOz\-=au  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,O~2 R  
budget                                              预算 peqFa._W  
building                                      建筑物；大楼 8]?1gDS|9O  
business conditions                                  业务情况，经营情况 h5F'eur  
business licence                               (企业等的)营业执照 pn $50 c  
business relation                                业务关系 : m5u=:t  
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