[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 5|bc*iqU  
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审计词汇英汉对照 aiwKkf`\  
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ability to continue as a going concern               持续经营能力 0%GQXiy  
acceptability                                     可接受性，可接受程度 222Mm/QN  
acceptable level of detection risk                     检查风险的可接受水平 3Ay<2v
  
acceptance of engagement                       接受委托 |$.`4h?  
accepting the engagement for the first time              首次接受委托 xa|/P#q  
access to asset                                         对资产的接触 xe!6Pgcb  
according to                                     根据，依据，依照 C:@JL
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account balance                                账户余额 "~ eF%}.  
account for                                       对……进行会计处理，核算；解释 m? pm
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accounting                                        会计，会计学 H.]rH,8  
accounting advisory serve                        会计咨询服务 ~jn~M_}K  
accounting firm                                 会计师事务所 u8i!Fxu  
accounting information                      会计信息，会计资料 5AO'IhpL  
accounting period                             会计期间 gOKF%Ej31T  
accounting policies                                   会计政策 `\5u/i'Ca!  
accounting professional bodies                 会计职业组织，会计职业团体 ?'r=>'6D  
accounting records                                   会计记录 4n,>EA85  
accounting responsibility                           会计责任 K&>+<bJ_  
accounting service                             会计服务 {S5HH"  
accounting standards                                会计准则 *B1%-  
Accounting Standards for Business Enterprises       企业会计准则 w{5v*SHl}`  
accounting system                             会计系统 ;dE'# Kb  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 Tg|/UUn  
additional audit procedures                      追加审计程序 7,&
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addressee                                         收件人，收信人 UbSAyf  
Administration of State-owned Assets  (the～)     国有资产管理局 )r.4`5Rc  
administrative laws and regulations                 行政法规 Ht=h9}x"
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adverse impact                                 不利影响，负面影响 LP-_i}Kq  
adverse opinion                                反对意见 /#xx,?~xx0  
advisory group                                  咨询组，顾问组 y ZR\(\?<  
agency fee                                        代理费，代理费用 Z@{e\
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aggregate                                          总计，合计为…… Rx%SeM2  
alternation of document and record                 变造文件和记录 nH7i)!cI~  
alternative audit procedures                      替代审计程序，备选审计程序 EHqcQx`K_  
amend                                              修改，修订 "`&1"*  
amortisation                                      摊销 c&a.<e3mL  
analytical capacity                             分析能力 0mD=Rjb*a  
analytical procedures                               分析性程序 l.`f^K=8  
annual financial statements                        年度会计报表，年度财务报表 W$ag |WV  
appendix                                          附录，附表 Hklgf  
applicable                                         适用的 XpU%09K  
applicable laws and regulations                 适用的法规 qrZ*r{3  
application systems                                  应用系统 ^L"ENsOs  
apply consistently                              一贯地执行，一贯地实施 "-aCF  
appropriate                                       适当的，合适的； 65||]
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appropriate authorization                          适当的授权 sbV {RS l  
appropriateness of audit evidence                    审计证据的适当性 $PE{}`#g  
approval                                    批准，核准 sxFkpf_h  
assertion                                    (会计报表上的)认定；确认 \:@yfI@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4fa2_  
asset                                                 资产，财产 :#&Y  
asset restructuring                             资产重组 }{(J*T  
assignment of duties                                 职责的划分 <Gkmk?x`A  
assistant                                     助理，助理人员 1NQstmd{  
associated company                                 联属公司，联营公司 Z%\*\6L)  
association                                        联合，结合；协会，社团 S@[B?sNj  
assumption                                       假设，假定 N497"H</  
at a given date                                         在某一特定时日 o1?bqVF;6  
attestation                                         鉴证，公证 *Y/}EX!F  
attestation service                             鉴证服务 m6 @,J?X  
audit adjustment                                审计调整 1sN >U<  
audit areas                                        审计领域 E[2>je  
audit conclusion                                审计结论 >4&s7][Q|  
audit effectiveness                             审计效果 l11+sqg  
audit efficiency                                  审计效率 g:]X '%Ub  
audit engagement letter                      审计业务约定书 MWZH-aA(.  
audit evidence                                          审计证据 Gbrc!3K2  
audit fee                                    审计费 Tj v)jD  
audit files                                          审计档案 ,3~[cE<4  
audit findings                                     审计中发现的事项 PG*:3![2  
audit implementation stage                        审计实施阶段 Z.rR)   
audit mark                                        审计标识 Xah-*]ET  
audit materiality                                 审计重要性 }G53"  
audit method                                     审计方法 ?f'iS#XL  
audit objective                                         审计目标，审计目的 $zv&MD!&h  
audit of financial statements                      会计报表审计，财务报表审计 E/IoYuB  
audit opinion                                     审计意见 ,wPvv(b]a  
audit period                                      被审计期间，被审计年度 Ia!B8$$'RP  
audit plan                                          审计计划 ^DH*\ee  
audit planning                                    编制审计计划，制定审计计划，审计计划 vnOl-`Z ~  
audit planning stage                                  审计计划阶段 4<(U/58a*  
audit procedure                                审计程序 :7Jpt3  
audit programme                               审计程序表，具体审计计划 bj$VYS"kY  
audit report                                       审计报告 x}B_;&>&"_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3L1MMUACL  
audit report with a qualified opinion                 有保留意见的审计报告 ~D1&CT#s  
audit report with an adverse opinion                否定意见的审计报告 5%1a!MM M  
audit report with dual dates                      双重日期审计报告 xq-TT2}<L  
audit reporting stage                                 审计报告阶段 $9}jU#Z|hd  
audit responsibility                                   审计责任 pas^FT~  
audit results                                      审计结果  8PXjdHR  
audit risk                                          审计风险 rS&"UH?c7  
audit sampling                                          审计抽样 `y0u(m5  
audit sampling techniques                         审计抽样方法，审计抽样技术 ILyI%DA&  
audit strategies                                  审计策略 {Ne5*HFV  
audit summary                                         审计总结，审计小结 [
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audit team                                         审计小组 @4xV3Xkf&C  
audit test                                    审计测试 tS:/:0HnA)  
audit trail                                          审计轨迹 9_ru*j\  
audit work                                        审计工作 }K'gjs/N;  
audit working paper                                 审计工作底稿 UZJ<|
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audited financial statement                        审计会计报表，已审计财务报表 uZhY)o*]@  
Auditing Guidelines (the～)                      审计规范指南 Y~"5HP|  
auditing standards                             审计准则 ])t UXU>  
audit-oriented working paper                          (审计)业务类工作底稿 On*pI37(\  
authorisation                                     授权 }eq*dr1`  
authorisation of transaction                       交易的授权 YQ$EN>.eO  
availability                                         可获得性 V(c>1xLlz  
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balance                                      余额；差额；平衡 S\"#E:A  
balance sheet                                    资产负债表 jL]Y;T8  
bank                                                 银行 .4O
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bank account                                    银行账户，银行户头 VAnP3:  
bank statement                                 银行对账单 $LOwuvu>  
barter transaction                              易货交易，以物换物交易 J_`a}ox  
basis of audit                                    审计依据 Lh;U2pA  
basis of preparation                                (会计报表的)编制基础 XT`
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book of account                               账目，账簿 JcJc&cG  
borrowing                                         借款，贷款，借债 $rV4JROb  
branch                                              分支，分支机构，分店 [ @ASAhV^+  
brought forward                                (账户余额等的)承上年，承上期，承上页 3)0z(30  
budget                                              预算 @t{`KB+ ^  
building                                      建筑物；大楼 r<9G}9  
business conditions                                  业务情况，经营情况 sE zl4I  
business licence                               (企业等的)营业执照 G5,g$yNs  
business relation                                业务关系 " J"RH:$v  
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