[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 S$52KOo  
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审计词汇英汉对照 ,d> ~='  
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ability to continue as a going concern               持续经营能力 9`xFZMd31A  
acceptability                                     可接受性，可接受程度 .~L4#V{c~  
acceptable level of detection risk                     检查风险的可接受水平 5R`6zhf  
acceptance of engagement                       接受委托 QV$dKjMS  
accepting the engagement for the first time              首次接受委托 q&Wwtqc9  
access to asset                                         对资产的接触 m1i+{((  
according to                                     根据，依据，依照 8$UZL  
account balance                                账户余额 ~^~RltY  
account for                                       对……进行会计处理，核算；解释 K=TW}ZO  
accounting                                        会计，会计学 JK"uj%  
accounting advisory serve                        会计咨询服务  /kU@S
 
accounting firm                                 会计师事务所 *u'`XRJU/  
accounting information                      会计信息，会计资料 Xl6ZV,1=n7  
accounting period                             会计期间 #0^3Wm`X;  
accounting policies                                   会计政策 So%1R Y{)  
accounting professional bodies                 会计职业组织，会计职业团体 h<ctW>6v  
accounting records                                   会计记录 Y0O<]2yVx  
accounting responsibility                           会计责任 :TYzzl43  
accounting service                             会计服务 0Y*gJ!a  
accounting standards                                会计准则 ( L\G!pP.  
Accounting Standards for Business Enterprises       企业会计准则 ysJhP .  
accounting system                             会计系统 "Vp:z V<S  
accounting treatment                                会计处理 ]#q7}Sd  
accuracy                                    准确性，精确性 +1jqCW  
additional audit procedures                      追加审计程序 6XL9 qb~X  
addressee                                         收件人，收信人 X1[R*a/p  
Administration of State-owned Assets  (the～)     国有资产管理局 s*/ G- lY  
administrative laws and regulations                 行政法规 .N5R?fmD  
adverse impact                                 不利影响，负面影响 C%?D E@k  
adverse opinion                                反对意见 x ETVtq  
advisory group                                  咨询组，顾问组 Bj($_2M%+  
agency fee                                        代理费，代理费用 LY!3u0PnlT  
aggregate                                          总计，合计为…… rI66frbj  
alternation of document and record                 变造文件和记录 3KFrVhB=  
alternative audit procedures                      替代审计程序，备选审计程序 `[` *@O(y  
amend                                              修改，修订 ae#HA[\0G  
amortisation                                      摊销 _<F@(M5  
analytical capacity                             分析能力 Doc'7P  
analytical procedures                               分析性程序 H&=4y) /.  
annual financial statements                        年度会计报表，年度财务报表 |DPpp/  
appendix                                          附录，附表 X:-bAu}D  
applicable                                         适用的 &R FM d=  
applicable laws and regulations                 适用的法规 h8= MVh(I  
application systems                                  应用系统 2j/1@Z1j=  
apply consistently                              一贯地执行，一贯地实施 4f[M$xU&h  
appropriate                                       适当的，合适的； d>b,aj(  
征用，挪用 K^& ]xFW  
appropriate authorization                          适当的授权 X`v79`g_  
appropriateness of audit evidence                    审计证据的适当性 u:H 3.5)%  
approval                                    批准，核准 'j<:FUDJ  
assertion                                    (会计报表上的)认定；确认 0/00W6r0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;7^j-6  
asset                                                 资产，财产 Ta\8>\6  
asset restructuring                             资产重组 u3i|}`  
assignment of duties                                 职责的划分 ,-IF++q  
assistant                                     助理，助理人员 8j+:s\  
associated company                                 联属公司，联营公司 Z=Y_;dS9  
association                                        联合，结合；协会，社团 &B7+>Ix,  
assumption                                       假设，假定 (T#(A4:6S  
at a given date                                         在某一特定时日 ^% 8Hvy  
attestation                                         鉴证，公证 I1 R\Ts@  
attestation service                             鉴证服务 031.u<_  
audit adjustment                                审计调整 [FV=@NI  
audit areas                                        审计领域 L!b0y7yR  
audit conclusion                                审计结论 pT; -1c%:  
audit effectiveness                             审计效果 g9weJ6@}M  
audit efficiency                                  审计效率 ]^6y NtLK  
audit engagement letter                      审计业务约定书 )bCG]OM7 <  
audit evidence                                          审计证据 =.f +}y  
audit fee                                    审计费 W/Z
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audit files                                          审计档案 wI]R+.  
audit findings                                     审计中发现的事项 vz#wP  
audit implementation stage                        审计实施阶段 ;'Vipj  
audit mark                                        审计标识 ;GgQ@s@  
audit materiality                                 审计重要性 X6N]gD  
audit method                                     审计方法 EBDC'^  
audit objective                                         审计目标，审计目的 QOh w  
audit of financial statements                      会计报表审计，财务报表审计  zEPx  
audit opinion                                     审计意见 >]XaUQ-  
audit period                                      被审计期间，被审计年度 6(q`Oj  
audit plan                                          审计计划 kS Da\l!W]  
audit planning                                    编制审计计划，制定审计计划，审计计划 WVT5VJ7*  
audit planning stage                                  审计计划阶段 pJ$N@ID  
audit procedure                                审计程序 wp]7Lx?F  
audit programme                               审计程序表，具体审计计划 E_![`9i  
audit report                                       审计报告 C`th^dqBV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D@rn@N  
audit report with a qualified opinion                 有保留意见的审计报告 ?4,*RCaI  
audit report with an adverse opinion                否定意见的审计报告 @a.6?.<L  
audit report with dual dates                      双重日期审计报告 Q!2iOvK  
audit reporting stage                                 审计报告阶段 $YGIN7_Gg  
audit responsibility                                   审计责任 [>M*_1F  
audit results                                      审计结果 .iP G/e  
audit risk                                          审计风险 N9JgV,`  
audit sampling                                          审计抽样 :U-US|)(2  
audit sampling techniques                         审计抽样方法，审计抽样技术 C@UJOB  
audit strategies                                  审计策略 Nvx)H(8F  
audit summary                                         审计总结，审计小结 X@h^T>["  
audit team                                         审计小组 il>x!)?o  
audit test                                    审计测试 kO,VayjT  
audit trail                                          审计轨迹 Z*vpQBbu  
audit work                                        审计工作 x,w`OMQ}c  
audit working paper                                 审计工作底稿 |<$<L`xoe  
audited financial statement                        审计会计报表，已审计财务报表 srCh
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Auditing Guidelines (the～)                      审计规范指南 :9x084ESR)  
auditing standards                             审计准则 iQm.]A  
audit-oriented working paper                          (审计)业务类工作底稿 ]2xx+P#Y  
authorisation                                     授权 9OQ0Yc!3  
authorisation of transaction                       交易的授权 e1 
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availability                                         可获得性 Ot2zhR )  
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balance                                      余额；差额；平衡 5}d/8tS  
balance sheet                                    资产负债表 =ve*g&  
bank                                                 银行 1 ~B<  
bank account                                    银行账户，银行户头 WK_y1(v>  
bank statement                                 银行对账单 hk5E=t~&  
barter transaction                              易货交易，以物换物交易 .n)!ZN  
basis of audit                                    审计依据 m>abK@5na  
basis of preparation                                (会计报表的)编制基础 LpiHoavv  
book of account                               账目，账簿 V$-~%7@>;9  
borrowing                                         借款，贷款，借债 ].k+Nzf_  
branch                                              分支，分支机构，分店 94p:|5@  
brought forward                                (账户余额等的)承上年，承上期，承上页 I", &%0ycm  
budget                                              预算 _@BRpLs:4  
building                                      建筑物；大楼 k binf  
business conditions                                  业务情况，经营情况 22al  
business licence                               (企业等的)营业执照 /.|A  
business relation                                业务关系 { /F rs*AF  
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