[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 'UCF2L  
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审计词汇英汉对照 `_e1LEH  
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ability to continue as a going concern               持续经营能力 -,xsUw4  
acceptability                                     可接受性，可接受程度 0wl31k{  
acceptable level of detection risk                     检查风险的可接受水平 _Ai\XS Am  
acceptance of engagement                       接受委托 Qgv-QcI{  
accepting the engagement for the first time              首次接受委托 v?1xYG@1  
access to asset                                         对资产的接触 ZYW=#df R  
according to                                     根据，依据，依照 0/%VejZ'  
account balance                                账户余额 H"g p  
account for                                       对……进行会计处理，核算；解释 78+PG(Q_M  
accounting                                        会计，会计学 [. iz<Yh  
accounting advisory serve                        会计咨询服务 2:S 4M.j  
accounting firm                                 会计师事务所 n47v5.Wn  
accounting information                      会计信息，会计资料 PAXdIh[]  
accounting period                             会计期间 8
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accounting policies                                   会计政策 ~4tu*\P  
accounting professional bodies                 会计职业组织，会计职业团体 {Uu|NA87Cd  
accounting records                                   会计记录 ?G!DYUK  
accounting responsibility                           会计责任 {@[z-)N7\,  
accounting service                             会计服务 )![?JXf  
accounting standards                                会计准则 0~XZ  
Accounting Standards for Business Enterprises       企业会计准则 bjJ212J  
accounting system                             会计系统 ~lLI q!!\  
accounting treatment                                会计处理 ?g'? Ou  
accuracy                                    准确性，精确性 RV:%^= V-  
additional audit procedures                      追加审计程序 !n/"39KT  
addressee                                         收件人，收信人 ]q@6&]9  
Administration of State-owned Assets  (the～)     国有资产管理局 pEE.%U  
administrative laws and regulations                 行政法规 MY}B)`yx=  
adverse impact                                 不利影响，负面影响 o;@T6-VH  
adverse opinion                                反对意见 @(A[H^E  
advisory group                                  咨询组，顾问组 `=3:*.T*  
agency fee                                        代理费，代理费用 pTJJ.#$CEF  
aggregate                                          总计，合计为…… !_gHIJiq}  
alternation of document and record                 变造文件和记录 J;g+  
alternative audit procedures                      替代审计程序，备选审计程序 qMe$Qr8  
amend                                              修改，修订 e'zG=  
amortisation                                      摊销 _6 |lw&o07  
analytical capacity                             分析能力 C2</.jeLa  
analytical procedures                               分析性程序 x;Jy-hMNl  
annual financial statements                        年度会计报表，年度财务报表 /u8m|S<  
appendix                                          附录，附表 I vQ]-A}N  
applicable                                         适用的 Iw$7f kq  
applicable laws and regulations                 适用的法规 sc^TElic  
application systems                                  应用系统 i7f/r.  
apply consistently                              一贯地执行，一贯地实施 }Z_w8+BZ  
appropriate                                       适当的，合适的； Q0_UBm^f  
征用，挪用 : )\<  
appropriate authorization                          适当的授权 k/yoRv%  
appropriateness of audit evidence                    审计证据的适当性 C<\|4ER
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approval                                    批准，核准 'lym^^MjL+  
assertion                                    (会计报表上的)认定；确认 @ 4D$Xl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jR#g>MDKB  
asset                                                 资产，财产 IgOo2N"^l  
asset restructuring                             资产重组 gI qYIt  
assignment of duties                                 职责的划分 nDSmr  
assistant                                     助理，助理人员 [g:ZIl4p\P  
associated company                                 联属公司，联营公司 Og?]y ^y  
association                                        联合，结合；协会，社团 7N/v  
assumption                                       假设，假定 r-+.Ax4L"  
at a given date                                         在某一特定时日 ,tZWPF-  
attestation                                         鉴证，公证 dhW)<  
attestation service                             鉴证服务 .R` {.~_{!  
audit adjustment                                审计调整 d3# >\QCD9  
audit areas                                        审计领域 S3u>a\  
audit conclusion                                审计结论 @O/-~,E68  
audit effectiveness                             审计效果 $e7dE
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audit efficiency                                  审计效率 ([='LyH];z  
audit engagement letter                      审计业务约定书 >v9 ("  
audit evidence                                          审计证据 gh3XC.&  
audit fee                                    审计费 Tt.wY=,K  
audit files                                          审计档案 hGx)X64Mw  
audit findings                                     审计中发现的事项 t%wC~1  
audit implementation stage                        审计实施阶段 3eqnc),Z  
audit mark                                        审计标识 7c9-MP)  
audit materiality                                 审计重要性 S$Tc\/{  
audit method                                     审计方法 %SL'X`j  
audit objective                                         审计目标，审计目的 mVN^X/L(y  
audit of financial statements                      会计报表审计，财务报表审计 Cyg\FHs  
audit opinion                                     审计意见 vl8Ums} +  
audit period                                      被审计期间，被审计年度 ]VY}VALZ  
audit plan                                          审计计划 ,mR$YT8  
audit planning                                    编制审计计划，制定审计计划，审计计划 *4;MO2g  
audit planning stage                                  审计计划阶段 q"@Y2lhD!  
audit procedure                                审计程序 Re**)3#gn  
audit programme                               审计程序表，具体审计计划 TpLlbsd  
audit report                                       审计报告 ^<#08L;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E=.4(J7K  
audit report with a qualified opinion                 有保留意见的审计报告 qr[H0f]  
audit report with an adverse opinion                否定意见的审计报告 |T~C($9  
audit report with dual dates                      双重日期审计报告 Iq`:h&'!L  
audit reporting stage                                 审计报告阶段 rYbb&z!u  
audit responsibility                                   审计责任 #8G(r9  
audit results                                      审计结果 g<VJ4TE6R  
audit risk                                          审计风险 Q<.847 )  
audit sampling                                          审计抽样 <o8j+G)K#  
audit sampling techniques                         审计抽样方法，审计抽样技术 GU\ }}j]  
audit strategies                                  审计策略 3zU!5
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audit summary                                         审计总结，审计小结 Z> jk\[  
audit team                                         审计小组 %]Gm  
audit test                                    审计测试 {#aW")x^#  
audit trail                                          审计轨迹 i>w'$ {  
audit work                                        审计工作 T> cvV  
audit working paper                                 审计工作底稿 ?+)O4?#  
audited financial statement                        审计会计报表，已审计财务报表 h=uwOi6}  
Auditing Guidelines (the～)                      审计规范指南 Ly1V@  
auditing standards                             审计准则 Mvq5s+.  
audit-oriented working paper                          (审计)业务类工作底稿 l(D
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authorisation                                     授权 6vySOVMj  
authorisation of transaction                       交易的授权 <\<[J0  
availability                                         可获得性 Zb<IZ)i#1  
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balance                                      余额；差额；平衡 kGsd3t!'  
balance sheet                                    资产负债表 j_\nsM7  
bank                                                 银行 $ gU6=vN1#  
bank account                                    银行账户，银行户头 #;59THdtPk  
bank statement                                 银行对账单 1@*qz\ YY  
barter transaction                              易货交易，以物换物交易 og<mFbqkq7  
basis of audit                                    审计依据 ;*K@8GnU  
basis of preparation                                (会计报表的)编制基础 =c 3;@CO  
book of account                               账目，账簿 e"9u}-Q@  
borrowing                                         借款，贷款，借债 &L[oQni];2  
branch                                              分支，分支机构，分店 \^O#)&5 V  
brought forward                                (账户余额等的)承上年，承上期，承上页 <u2rb6  
budget                                              预算 cs[_5r&:  
building                                      建筑物；大楼 ,;LxFS5\  
business conditions                                  业务情况，经营情况 K]4XD1n7  
business licence                               (企业等的)营业执照 @C]] VE  
business relation                                业务关系 5 Z
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