[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 "b?v?V0%C  
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审计词汇英汉对照 ygOd69  
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ability to continue as a going concern               持续经营能力 cbeLu'DWB.  
acceptability                                     可接受性，可接受程度 wNq;;AJ$  
acceptable level of detection risk                     检查风险的可接受水平 nv)2!mAh\  
acceptance of engagement                       接受委托 U QE qX  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 Ny_lrfh)[  
according to                                     根据，依据，依照 l6(-I Tb  
account balance                                账户余额 L{:9Cx!F  
account for                                       对……进行会计处理，核算；解释 ^?$W
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accounting                                        会计，会计学 .tkT<o-u<J  
accounting advisory serve                        会计咨询服务 5pU2|B
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accounting firm                                 会计师事务所 (E/lIou  
accounting information                      会计信息，会计资料 ANvRi+ _  
accounting period                             会计期间 |\_^B  
accounting policies                                   会计政策 HN_d{ 3  
accounting professional bodies                 会计职业组织，会计职业团体 kR]!Vr*yh  
accounting records                                   会计记录 Mmj;'iYOwF  
accounting responsibility                           会计责任 =PUt&`1.a  
accounting service                             会计服务 ay1YOfa*  
accounting standards                                会计准则 U;bK!&Z  
Accounting Standards for Business Enterprises       企业会计准则 aqYa{hXio  
accounting system                             会计系统 ";BlIovT=R  
accounting treatment                                会计处理 MWI4Y@1bS  
accuracy                                    准确性，精确性 ng:kA%! Q  
additional audit procedures                      追加审计程序 \2nUa ;  
addressee                                         收件人，收信人 1h
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Administration of State-owned Assets  (the～)     国有资产管理局 ii%+jdi.  
administrative laws and regulations                 行政法规 GQ*wc?f3  
adverse impact                                 不利影响，负面影响 z?>D_NLX6  
adverse opinion                                反对意见 uqM yoIc  
advisory group                                  咨询组，顾问组 7uT:b!^f[  
agency fee                                        代理费，代理费用 PN0VQ/..  
aggregate                                          总计，合计为…… _nD$b={g  
alternation of document and record                 变造文件和记录 /y A7%2  
alternative audit procedures                      替代审计程序，备选审计程序 T_X6Ulp  
amend                                              修改，修订 U
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amortisation                                      摊销 V~S0hqW[  
analytical capacity                             分析能力 M(RZ/x  
analytical procedures                               分析性程序 4VHqBQ4  
annual financial statements                        年度会计报表，年度财务报表 76wc,+  
appendix                                          附录，附表  +zu(  
applicable                                         适用的 ]BtbWKJBqe  
applicable laws and regulations                 适用的法规 k4,BNJt'Z  
application systems                                  应用系统 YhbZ'
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apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； 53c0 E  
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appropriate authorization                          适当的授权 ^M%uV  
appropriateness of audit evidence                    审计证据的适当性 ;l&4V  
approval                                    批准，核准 zS\E/.X2  
assertion                                    (会计报表上的)认定；确认 RG3l.jL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y7#-Fra0W  
asset                                                 资产，财产 O:T
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asset restructuring                             资产重组 CSGz3uC2D  
assignment of duties                                 职责的划分 pAb.c  
assistant                                     助理，助理人员 SfJA(v@E  
associated company                                 联属公司，联营公司 @

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association                                        联合，结合；协会，社团 #Y0-BYa^  
assumption                                       假设，假定 w j[\B*$?  
at a given date                                         在某一特定时日 NB\{'  
attestation                                         鉴证，公证 CNQC^d\ h  
attestation service                             鉴证服务 2H/Z_+\  
audit adjustment                                审计调整 B;R.#^@/  
audit areas                                        审计领域 #O$  
audit conclusion                                审计结论 YoN*:jB<M  
audit effectiveness                             审计效果 p/JL9@:'  
audit efficiency                                  审计效率 e%4:) IV!;  
audit engagement letter                      审计业务约定书 *+TH#EL2  
audit evidence                                          审计证据 -RO7 'm0  
audit fee                                    审计费 K+Z+wA?  
audit files                                          审计档案 e{X6i^% m_  
audit findings                                     审计中发现的事项 56e r`=ms  
audit implementation stage                        审计实施阶段 1z&Ly3  
audit mark                                        审计标识 ME;n^y\8  
audit materiality                                 审计重要性 h Ggx  
audit method                                     审计方法 <'fdkW  
audit objective                                         审计目标，审计目的 oY1';&BO9  
audit of financial statements                      会计报表审计，财务报表审计 J8M$k/"X  
audit opinion                                     审计意见 %9k!A]KD  
audit period                                      被审计期间，被审计年度 >*-FV{ {  
audit plan                                          审计计划 >N;F8v  
audit planning                                    编制审计计划，制定审计计划，审计计划 oq4}3bQ  
audit planning stage                                  审计计划阶段 2<`.#zIds  
audit procedure                                审计程序 :8 jhiB)  
audit programme                               审计程序表，具体审计计划 PqyA1  
audit report                                       审计报告 Tneq6>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~7$&WzD  
audit report with a qualified opinion                 有保留意见的审计报告 is1's[  
audit report with an adverse opinion                否定意见的审计报告 |o2sbLp  
audit report with dual dates                      双重日期审计报告 s[K^9wz  
audit reporting stage                                 审计报告阶段 P6 ;'Sza  
audit responsibility                                   审计责任 VA"*6F  
audit results                                      审计结果 UPc<gB  
audit risk                                          审计风险 cTXri8K_  
audit sampling                                          审计抽样 PzV@umC1#f  
audit sampling techniques                         审计抽样方法，审计抽样技术 d~/q"r1"  
audit strategies                                  审计策略 za:a)U^n  
audit summary                                         审计总结，审计小结 *[r!  
audit team                                         审计小组 aM@z^<Ub  
audit test                                    审计测试 J[A14z]#`  
audit trail                                          审计轨迹 2u"7T_"2D  
audit work                                        审计工作 ?Zc"C  
audit working paper                                 审计工作底稿  U3izvM  
audited financial statement                        审计会计报表，已审计财务报表 21ppSN>  
Auditing Guidelines (the～)                      审计规范指南 4B4Z])$3  
auditing standards                             审计准则 [6)UhS8  
audit-oriented working paper                          (审计)业务类工作底稿 ly4s"4v  
authorisation                                     授权 ZxG}ViS4I  
authorisation of transaction                       交易的授权 rwniOQe  
availability                                         可获得性 2+cNo9f  
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balance                                      余额；差额；平衡 6ns! ~g@  
balance sheet                                    资产负债表 277ASCWLkU  
bank                                                 银行 ?E9DXg  
bank account                                    银行账户，银行户头 RrhT'':[  
bank statement                                 银行对账单 &X|<@'933  
barter transaction                              易货交易，以物换物交易 DbZ0e5  
basis of audit                                    审计依据 4EXB;[]  
basis of preparation                                (会计报表的)编制基础 ]l@ qra  
book of account                               账目，账簿 ui"3ak+F  
borrowing                                         借款，贷款，借债 X*g(q0N<S  
branch                                              分支，分支机构，分店 7_wJpTz  
brought forward                                (账户余额等的)承上年，承上期，承上页 +&X%<
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budget                                              预算 [L6w1b,  
building                                      建筑物；大楼 o7TN,([W  
business conditions                                  业务情况，经营情况 Gy,u^lkk:  
business licence                               (企业等的)营业执照 F$Ca;cP"  
business relation                                业务关系 3;7q`  
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