[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 *.
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审计词汇英汉对照 eXMl3Lxf  
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ability to continue as a going concern               持续经营能力 [E/8E h <  
acceptability                                     可接受性，可接受程度 #:/-8Z(0  
acceptable level of detection risk                     检查风险的可接受水平 +IfU 5&5<  
acceptance of engagement                       接受委托 )nUTux0K\  
accepting the engagement for the first time              首次接受委托 1PT0<C-  
access to asset                                         对资产的接触 P3V}cGZ  
according to                                     根据，依据，依照 r$-]NYPi  
account balance                                账户余额 WG3 .qLH%  
account for                                       对……进行会计处理，核算；解释 1 *$-.  
accounting                                        会计，会计学 !6d`e"\K  
accounting advisory serve                        会计咨询服务 )9>E} SU/  
accounting firm                                 会计师事务所 ,?s:s&4  
accounting information                      会计信息，会计资料 )L:p.E  
accounting period                             会计期间 AN -;*n<'  
accounting policies                                   会计政策 %ck/ Z  
accounting professional bodies                 会计职业组织，会计职业团体 woR }=\K  
accounting records                                   会计记录 ZNG{:5u,  
accounting responsibility                           会计责任 (Y]G6> Oa  
accounting service                             会计服务 /<oBgFMoJ  
accounting standards                                会计准则 JV9Ft,xk  
Accounting Standards for Business Enterprises       企业会计准则 A+F@JpV  
accounting system                             会计系统 nD;8)VI'I  
accounting treatment                                会计处理 JZB@K6 ~dO  
accuracy                                    准确性，精确性 /h73'"SpDy  
additional audit procedures                      追加审计程序 @60/IE{-v  
addressee                                         收件人，收信人 D[}qhDlX  
Administration of State-owned Assets  (the～)     国有资产管理局 Fs)m;C
 
administrative laws and regulations                 行政法规 ;yg 9{"O  
adverse impact                                 不利影响，负面影响 Po8
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adverse opinion                                反对意见 J2~oIe2!+  
advisory group                                  咨询组，顾问组 w B[H&  
agency fee                                        代理费，代理费用 |#-GH$.v  
aggregate                                          总计，合计为…… NKb,>TO  
alternation of document and record                 变造文件和记录 Ie8jBf -  
alternative audit procedures                      替代审计程序，备选审计程序 B":u5_B  
amend                                              修改，修订 }
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amortisation                                      摊销 tXnD>H YV  
analytical capacity                             分析能力 "#a,R^J  
analytical procedures                               分析性程序 H: M;H=0  
annual financial statements                        年度会计报表，年度财务报表 yjxv D  
appendix                                          附录，附表 F%>`?NG+c  
applicable                                         适用的 p-o!K\o-1  
applicable laws and regulations                 适用的法规 ,BG L|5?3z  
application systems                                  应用系统 }~`l!ApD  
apply consistently                              一贯地执行，一贯地实施 kI>PaZ`i)  
appropriate                                       适当的，合适的； |v%xOl  
征用，挪用 > H(o=39s  
appropriate authorization                          适当的授权 rfS kQT  
appropriateness of audit evidence                    审计证据的适当性 =HkB>w)h  
approval                                    批准，核准 $'>h7].  
assertion                                    (会计报表上的)认定；确认 s0
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bys_8x}  
asset                                                 资产，财产 j:6VWdgq  
asset restructuring                             资产重组 Da"GYEC  
assignment of duties                                 职责的划分 )j>BvO  
assistant                                     助理，助理人员 3fWL}]{<a  
associated company                                 联属公司，联营公司 OJF41Z  
association                                        联合，结合；协会，社团 !%4&O  
assumption                                       假设，假定 x#_0 6  
at a given date                                         在某一特定时日 c
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attestation                                         鉴证，公证 :F`yAB3  
attestation service                             鉴证服务 =Wj{J.7mf]  
audit adjustment                                审计调整 jVtRn.qh  
audit areas                                        审计领域 g x~fZOF_  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 >'X[*:Cx  
audit efficiency                                  审计效率 +sc--e?  
audit engagement letter                      审计业务约定书 >AT T<U=  
audit evidence                                          审计证据 @(mXiK  
audit fee                                    审计费 wNgS0{}&`  
audit files                                          审计档案 1v^eXvY  
audit findings                                     审计中发现的事项 x:O;Z~ |.  
audit implementation stage                        审计实施阶段 evBr{oi@  
audit mark                                        审计标识 +(|6Wv  
audit materiality                                 审计重要性 Wa|l
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audit method                                     审计方法 x#{.mN  
audit objective                                         审计目标，审计目的 !:^lTvYWZH  
audit of financial statements                      会计报表审计，财务报表审计 n@Ar%%\  
audit opinion                                     审计意见 $M=W`E[g  
audit period                                      被审计期间，被审计年度 *U=%W4?W  
audit plan                                          审计计划 M'4$z^@Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 b0_Ih6  
audit planning stage                                  审计计划阶段 (n,!
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audit procedure                                审计程序 r g$2)z1  
audit programme                               审计程序表，具体审计计划 M@/Hd0$  
audit report                                       审计报告 h#>%\Pvt;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xiW;Y{kZ  
audit report with a qualified opinion                 有保留意见的审计报告 BcvCm+.S:  
audit report with an adverse opinion                否定意见的审计报告 Uj[E_4h  
audit report with dual dates                      双重日期审计报告 c$>$2[*=  
audit reporting stage                                 审计报告阶段 ZOK,P
 
audit responsibility                                   审计责任 VV1I2YcKt  
audit results                                      审计结果 lp;=f  
audit risk                                          审计风险 c)tG1|Og]  
audit sampling                                          审计抽样 #K3`$^0 s  
audit sampling techniques                         审计抽样方法，审计抽样技术 WI $MT6  
audit strategies                                  审计策略 *=X$j~#X  
audit summary                                         审计总结，审计小结 g}B|ZRz+{  
audit team                                         审计小组 d;$<K  
audit test                                    审计测试 pGO)9?j_N  
audit trail                                          审计轨迹 viJK%^U=-  
audit work                                        审计工作 fv",4L  
audit working paper                                 审计工作底稿 m%bw$hr  
audited financial statement                        审计会计报表，已审计财务报表 NJ;D Qv  
Auditing Guidelines (the～)                      审计规范指南 #H@rb  
auditing standards                             审计准则 j}CZ*  
audit-oriented working paper                          (审计)业务类工作底稿 5k^UZw  
authorisation                                     授权 1eZ759PoO  
authorisation of transaction                       交易的授权 dSkW[r9Z%l  
availability                                         可获得性 z[I3k  
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balance                                      余额；差额；平衡 ;L gxL Qy;  
balance sheet                                    资产负债表 2V1|b`b#4  
bank                                                 银行 dt -=7mz#  
bank account                                    银行账户，银行户头 & bwhD.:=  
bank statement                                 银行对账单 Ae0jfTv  
barter transaction                              易货交易，以物换物交易 ! Cpy )D(  
basis of audit                                    审计依据 H.HXwN/x  
basis of preparation                                (会计报表的)编制基础 POtj6 ?a  
book of account                               账目，账簿 : ;nvqbd  
borrowing                                         借款，贷款，借债 xSQ:#o=8G  
branch                                              分支，分支机构，分店 'w8k*@cQ  
brought forward                                (账户余额等的)承上年，承上期，承上页  6tPgFa#N  
budget                                              预算 GYX/G>-r  
building                                      建筑物；大楼 V4PV@{G  
business conditions                                  业务情况，经营情况 z|o7k;raH  
business licence                               (企业等的)营业执照 5VU 5kiCt  
business relation                                业务关系 1FCHqqZ=  
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