[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 DR=1';63  
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审计词汇英汉对照 zb$U'D_-f  
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ability to continue as a going concern               持续经营能力 qo|iw+0Y  
acceptability                                     可接受性，可接受程度 .ji%%f  
acceptable level of detection risk                     检查风险的可接受水平 }hxYsI"d  
acceptance of engagement                       接受委托 +(0eOO'\M  
accepting the engagement for the first time              首次接受委托 EG6fC4rfC  
access to asset                                         对资产的接触 wl9icrR>  
according to                                     根据，依据，依照 GK+w1%6)  
account balance                                账户余额 V:18]:  
account for                                       对……进行会计处理，核算；解释 IuD<lMeJJ  
accounting                                        会计，会计学 2T5ZbXc+x  
accounting advisory serve                        会计咨询服务 k9]n/  
accounting firm                                 会计师事务所 i=@*F$,  
accounting information                      会计信息，会计资料 4+"SG@i`W  
accounting period                             会计期间 X.qKG0i  
accounting policies                                   会计政策 Gx($q;8  
accounting professional bodies                 会计职业组织，会计职业团体 g-36Q~`9v  
accounting records                                   会计记录 oef(i}8O@  
accounting responsibility                           会计责任 s]UeDZ<a  
accounting service                             会计服务 jL&F7itP  
accounting standards                                会计准则 5N0H^  
Accounting Standards for Business Enterprises       企业会计准则 Pipif.  
accounting system                             会计系统 7dZ!GX?\y  
accounting treatment                                会计处理 zT"#9"["  
accuracy                                    准确性，精确性 >{Djx  
additional audit procedures                      追加审计程序 hrK^oa_[W  
addressee                                         收件人，收信人 (B5G?cB9  
Administration of State-owned Assets  (the～)     国有资产管理局 t[Q\T0E  
administrative laws and regulations                 行政法规 |n;7fq K  
adverse impact                                 不利影响，负面影响 d
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adverse opinion                                反对意见 ;7}*Xr|  
advisory group                                  咨询组，顾问组 R}F N6cH  
agency fee                                        代理费，代理费用 3V]a "C   
aggregate                                          总计，合计为…… sXA=KD8  
alternation of document and record                 变造文件和记录 X@rAe37h+  
alternative audit procedures                      替代审计程序，备选审计程序 KV
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amend                                              修改，修订 L 'y+^L|X  
amortisation                                      摊销 gC_U7aw  
analytical capacity                             分析能力 -[z;y73]t  
analytical procedures                               分析性程序 wB@A?&UY  
annual financial statements                        年度会计报表，年度财务报表 \Uiw: ,  
appendix                                          附录，附表 O#g31?TO  
applicable                                         适用的 90a= 39kI  
applicable laws and regulations                 适用的法规 n7vi@^lf(  
application systems                                  应用系统 :v`o="  
apply consistently                              一贯地执行，一贯地实施 umk[\}Ip+P  
appropriate                                       适当的，合适的； .vg
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appropriate authorization                          适当的授权 ^)WGc/  
appropriateness of audit evidence                    审计证据的适当性 wbTw\b=  
approval                                    批准，核准 TD'1L:mv  
assertion                                    (会计报表上的)认定；确认 I~,*Rgv/Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 38F8(QU{  
asset                                                 资产，财产 S"*wP[d.9  
asset restructuring                             资产重组 4?`7XJ0a  
assignment of duties                                 职责的划分 {dDU^7O  
assistant                                     助理，助理人员 CKK8 o9W  
associated company                                 联属公司，联营公司 kN)P-![  
association                                        联合，结合；协会，社团 @L0.Z1 ).  
assumption                                       假设，假定 *:iFhKFU  
at a given date                                         在某一特定时日 Dcq^C LPY  
attestation                                         鉴证，公证 t5S S]  
attestation service                             鉴证服务 cOSUe_S0w[  
audit adjustment                                审计调整 YvonZ  
audit areas                                        审计领域 :0/I2:  
audit conclusion                                审计结论 NeYj[Q~xy  
audit effectiveness                             审计效果 K=V)"v5o3  
audit efficiency                                  审计效率 &}<IR\ci  
audit engagement letter                      审计业务约定书 u7K0m! jW  
audit evidence                                          审计证据 +]G;_/[2  
audit fee                                    审计费 RaR$lcG+iY  
audit files                                          审计档案 s<:J(gD  
audit findings                                     审计中发现的事项 P69S[aqW  
audit implementation stage                        审计实施阶段 xGjEEBL  
audit mark                                        审计标识 w;XXjT  
audit materiality                                 审计重要性 LaRY#9  
audit method                                     审计方法 278 6tZF,  
audit objective                                         审计目标，审计目的 |#k1a:  
audit of financial statements                      会计报表审计，财务报表审计 6H@=O1W
  
audit opinion                                     审计意见 K:mb$YJ&  
audit period                                      被审计期间，被审计年度 g94NU X  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 /p~gm\5Z  
audit planning stage                                  审计计划阶段 I_Q'+d  
audit procedure                                审计程序 ?g1%-F+  
audit programme                               审计程序表，具体审计计划 <S<(wFE@4  
audit report                                       审计报告 *+5AN306  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bx1'  
audit report with a qualified opinion                 有保留意见的审计报告 IYd)Vv3'j  
audit report with an adverse opinion                否定意见的审计报告 )tB mSVprl  
audit report with dual dates                      双重日期审计报告 @X:P`?("^  
audit reporting stage                                 审计报告阶段 e(cctC|l  
audit responsibility                                   审计责任 WSL_Dc  
audit results                                      审计结果 .-{B  
audit risk                                          审计风险 {A{=RPL  
audit sampling                                          审计抽样 ^b'[81%  
audit sampling techniques                         审计抽样方法，审计抽样技术 1N2s[ \q$  
audit strategies                                  审计策略 0e&Vvl4DK  
audit summary                                         审计总结，审计小结 F9N)UW:w  
audit team                                         审计小组 ZhW>H  
audit test                                    审计测试 $Ad 5hkz  
audit trail                                          审计轨迹 $w{
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audit work                                        审计工作 V1M oW;&  
audit working paper                                 审计工作底稿 |dK_^~;o  
audited financial statement                        审计会计报表，已审计财务报表 $5l8V  
Auditing Guidelines (the～)                      审计规范指南 .7" f~%&oP  
auditing standards                             审计准则 nI&Tr_"tm  
audit-oriented working paper                          (审计)业务类工作底稿 +c?1\{
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authorisation                                     授权 t\X5B]EZ  
authorisation of transaction                       交易的授权 zgV{S Qo  
availability                                         可获得性 Ga "t4[=I  
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balance                                      余额；差额；平衡 x,pz X(  
balance sheet                                    资产负债表 :be BiO  
bank                                                 银行 zxY  
bank account                                    银行账户，银行户头 Z8Qmj5'[  
bank statement                                 银行对账单 S 7RB`I5  
barter transaction                              易货交易，以物换物交易 0@vSl%I+  
basis of audit                                    审计依据 8sLp! O;f2  
basis of preparation                                (会计报表的)编制基础 !q mnMY$  
book of account                               账目，账簿 5\lOZYHX  
borrowing                                         借款，贷款，借债 46Vx)xX  
branch                                              分支，分支机构，分店 6Dwj^e0  
brought forward                                (账户余额等的)承上年，承上期，承上页 4g
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budget                                              预算 7EO/T,{a  
building                                      建筑物；大楼 %&0_0BU  
business conditions                                  业务情况，经营情况 4
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business licence                               (企业等的)营业执照 1jO}{U  
business relation                                业务关系 ]25 xX  
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