[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 )" |g&=  
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审计词汇英汉对照 (!{_O_&  
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ability to continue as a going concern               持续经营能力 Y( D d7`c  
acceptability                                     可接受性，可接受程度 kw|bEL9!u  
acceptable level of detection risk                     检查风险的可接受水平 <k/'mBDk  
acceptance of engagement                       接受委托 7f[nNng  
accepting the engagement for the first time              首次接受委托 mMu3B2nke=  
access to asset                                         对资产的接触 Xp
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according to                                     根据，依据，依照 j08|zUe  
account balance                                账户余额 )v8;\1`s:  
account for                                       对……进行会计处理，核算；解释 x\;`x$3t  
accounting                                        会计，会计学 K'N\"Y?>  
accounting advisory serve                        会计咨询服务 eJ$?T7aUf  
accounting firm                                 会计师事务所 D@5&xd_@4  
accounting information                      会计信息，会计资料 C[?
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accounting period                             会计期间 0x Ir:aFF  
accounting policies                                   会计政策 ;Z C18@  
accounting professional bodies                 会计职业组织，会计职业团体 BxO2w1G  
accounting records                                   会计记录 J'^BxN&  
accounting responsibility                           会计责任 m'oVqA&  
accounting service                             会计服务 Af ^6  
accounting standards                                会计准则 qmO Gsj`#  
Accounting Standards for Business Enterprises       企业会计准则 H>;km$b +  
accounting system                             会计系统 9v0.]  
accounting treatment                                会计处理 X#1So.}c  
accuracy                                    准确性，精确性 )Qb1$%r.  
additional audit procedures                      追加审计程序 &g.w~KWa  
addressee                                         收件人，收信人 E=s Bcb/v  
Administration of State-owned Assets  (the～)     国有资产管理局 G-bG}9vc]  
administrative laws and regulations                 行政法规 RAXqRP,iw  
adverse impact                                 不利影响，负面影响 mcS/-DaN?  
adverse opinion                                反对意见 ^*%p]r  
advisory group                                  咨询组，顾问组 w&`gx6?-na  
agency fee                                        代理费，代理费用 WO^smCk  
aggregate                                          总计，合计为…… i LK8Wnrq  
alternation of document and record                 变造文件和记录 >sPu*8D40a  
alternative audit procedures                      替代审计程序，备选审计程序 .l !:|Fd  
amend                                              修改，修订 dq"b_pr;  
amortisation                                      摊销 qV9`  
analytical capacity                             分析能力 PFUb\AY  
analytical procedures                               分析性程序 "{qhk{  
annual financial statements                        年度会计报表，年度财务报表 ^?&Jq_oU  
appendix                                          附录，附表 7 fqK{^L  
applicable                                         适用的 8X5;)h   
applicable laws and regulations                 适用的法规 0ydAdgD  
application systems                                  应用系统 zu^?9k  
apply consistently                              一贯地执行，一贯地实施 \qV5mD]"M  
appropriate                                       适当的，合适的； /$&~0pk  
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appropriate authorization                          适当的授权 zrRt0}?xl  
appropriateness of audit evidence                    审计证据的适当性 ' OdZ[AN  
approval                                    批准，核准 Y?ZTl762  
assertion                                    (会计报表上的)认定；确认 &Vvy`JE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Xdq2.:\  
asset                                                 资产，财产 `
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asset restructuring                             资产重组  6:ZqS~-  
assignment of duties                                 职责的划分 Uu>YE0/)  
assistant                                     助理，助理人员 !ny;YV  
associated company                                 联属公司，联营公司 1K09iB  
association                                        联合，结合；协会，社团 1fViW^l_  
assumption                                       假设，假定 `lN1u'(:  
at a given date                                         在某一特定时日 qSkt }F%'  
attestation                                         鉴证，公证 <)?H98S  
attestation service                             鉴证服务 E Jq=MP  
audit adjustment                                审计调整 q|=tt(}G  
audit areas                                        审计领域 6"-LGK:  
audit conclusion                                审计结论 x #BUIi  
audit effectiveness                             审计效果 nHNMoA  
audit efficiency                                  审计效率 P]] 9Sqo7  
audit engagement letter                      审计业务约定书 |KplbU0iC  
audit evidence                                          审计证据 htMsS4^Kvd  
audit fee                                    审计费 
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audit files                                          审计档案 IC92lPM }  
audit findings                                     审计中发现的事项 tojJQ6;J  
audit implementation stage                        审计实施阶段 TLPy/,  
audit mark                                        审计标识 (<itE3P  
audit materiality                                 审计重要性 7s<v06Wo  
audit method                                     审计方法 o PR^Z pt  
audit objective                                         审计目标，审计目的 T/)$}#w0i  
audit of financial statements                      会计报表审计，财务报表审计 ]bhzB  
audit opinion                                     审计意见 Fl(+c0|kT  
audit period                                      被审计期间，被审计年度 [-s0'z  
audit plan                                          审计计划 e`<=&w  
audit planning                                    编制审计计划，制定审计计划，审计计划 s:jr/ j!  
audit planning stage                                  审计计划阶段 ,XI, B\eNk  
audit procedure                                审计程序 @>(l}5U5  
audit programme                               审计程序表，具体审计计划 W-7yi`5  
audit report                                       审计报告 x%vt$dy*8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k-b_ <Tbo|  
audit report with a qualified opinion                 有保留意见的审计报告 ^p|@{4f]  
audit report with an adverse opinion                否定意见的审计报告 TnPdpynP  
audit report with dual dates                      双重日期审计报告 h9>~?1$lz  
audit reporting stage                                 审计报告阶段 =QRLKo#_  
audit responsibility                                   审计责任 kS/Zb3  
audit results                                      审计结果 J@(*(oQb  
audit risk                                          审计风险 W%Br%VQJ  
audit sampling                                          审计抽样 qNC.|R  
audit sampling techniques                         审计抽样方法，审计抽样技术 67/hhO  
audit strategies                                  审计策略 :pDwgd  
audit summary                                         审计总结，审计小结 ~Jp\'P7*  
audit team                                         审计小组 NZi5rXN  
audit test                                    审计测试 rZ w&[ G  
audit trail                                          审计轨迹 YpL{c*M  
audit work                                        审计工作  i\},  
audit working paper                                 审计工作底稿 VP0wa>50!  
audited financial statement                        审计会计报表，已审计财务报表 ?!Rlp/  
Auditing Guidelines (the～)                      审计规范指南 "MZVwl"E#  
auditing standards                             审计准则 N@?Fpmu/k  
audit-oriented working paper                          (审计)业务类工作底稿 )nQpO"+M  
authorisation                                     授权 Zhz.8W  
authorisation of transaction                       交易的授权 ~Jmn?9 3  
availability                                         可获得性 <3Co/.VQd  
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balance                                      余额；差额；平衡 wH {lp/  
balance sheet                                    资产负债表 c}g^wLa  
bank                                                 银行 SobK<6  
bank account                                    银行账户，银行户头 AM'-(x|  
bank statement                                 银行对账单 ldI;DoE#U1  
barter transaction                              易货交易，以物换物交易 Y]B2-wt-  
basis of audit                                    审计依据 _9\ayR>d  
basis of preparation                                (会计报表的)编制基础 S 7E :&E&  
book of account                               账目，账簿 JS!rZi  
borrowing                                         借款，贷款，借债 M2my>  
branch                                              分支，分支机构，分店 NrNbNFfo  
brought forward                                (账户余额等的)承上年，承上期，承上页 &wK%p/?  
budget                                              预算 HWVWl~FA  
building                                      建筑物；大楼 bYgrKz@uK  
business conditions                                  业务情况，经营情况 \qNj?;B  
business licence                               (企业等的)营业执照 > 9i@W@M  
business relation                                业务关系 A5!f#  
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