[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 >I;J!{  
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审计词汇英汉对照 (, 2U?p  
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ability to continue as a going concern               持续经营能力 dmUa\1g#  
acceptability                                     可接受性，可接受程度 84M*)cKR~  
acceptable level of detection risk                     检查风险的可接受水平 U&SgB[QHO  
acceptance of engagement                       接受委托 5D`!Tu3  
accepting the engagement for the first time              首次接受委托  !yf7y/qY  
access to asset                                         对资产的接触 '7>Yrzq  
according to                                     根据，依据，依照 &cB+la\_  
account balance                                账户余额 Ihg1%.^V\  
account for                                       对……进行会计处理，核算；解释 @y{ f>nm  
accounting                                        会计，会计学 RWINdJZ  
accounting advisory serve                        会计咨询服务 BMovl4*5  
accounting firm                                 会计师事务所 V?o%0
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accounting information                      会计信息，会计资料 lsRW.h,  
accounting period                             会计期间
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accounting policies                                   会计政策 38gEto#q  
accounting professional bodies                 会计职业组织，会计职业团体 i$ S*5+  
accounting records                                   会计记录 w.R2' WR  
accounting responsibility                           会计责任 J2Z?}5>  
accounting service                             会计服务 G;v3kGn  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 udGZ%Mr_  
accounting system                             会计系统 ,kw:g&A  
accounting treatment                                会计处理 =!P$[pN2  
accuracy                                    准确性，精确性 fIm=^}?fwK  
additional audit procedures                      追加审计程序 R)BH:wg"  
addressee                                         收件人，收信人 Th J`-Ro  
Administration of State-owned Assets  (the～)     国有资产管理局 4#2iq@s  
administrative laws and regulations                 行政法规 .V?>Jhok  
adverse impact                                 不利影响，负面影响 yh"48@L'D  
adverse opinion                                反对意见 $BWA=2$  
advisory group                                  咨询组，顾问组 WS1$cAD2N  
agency fee                                        代理费，代理费用 W)fh}|.5  
aggregate                                          总计，合计为…… <%EjrjdvL+  
alternation of document and record                 变造文件和记录 #i}:CI>2  
alternative audit procedures                      替代审计程序，备选审计程序 &(,-:"{pNR  
amend                                              修改，修订 pQ9~^  
amortisation                                      摊销 )5U2-g#U  
analytical capacity                             分析能力 so@wUxF  
analytical procedures                               分析性程序 :`20i*  
annual financial statements                        年度会计报表，年度财务报表 A6%~
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appendix                                          附录，附表 @c^g<  
applicable                                         适用的 anxwK47  
applicable laws and regulations                 适用的法规 XC
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application systems                                  应用系统 e? n8 S  
apply consistently                              一贯地执行，一贯地实施 W#lt_2!j  
appropriate                                       适当的，合适的； +IPMI#
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appropriate authorization                          适当的授权 OIdoe0JR:O  
appropriateness of audit evidence                    审计证据的适当性 dn|OY.`|  
approval                                    批准，核准 %E `=c]!  
assertion                                    (会计报表上的)认定；确认 W"ldQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }@Ou]o  
asset                                                 资产，财产 1i:Q %E F  
asset restructuring                             资产重组 1n|K   
assignment of duties                                 职责的划分 D.
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assistant                                     助理，助理人员 Y5$VWUrB  
associated company                                 联属公司，联营公司 YKG}4{T  
association                                        联合，结合；协会，社团 &(YNz9L  
assumption                                       假设，假定 mUjM5ceAXO  
at a given date                                         在某一特定时日 7)37AKw  
attestation                                         鉴证，公证 #x[3@zP.  
attestation service                             鉴证服务 F=r`'\JV[  
audit adjustment                                审计调整 TOXZl3s5#  
audit areas                                        审计领域 Xhm)K3RA*T  
audit conclusion                                审计结论 1h#UM6  
audit effectiveness                             审计效果 sRDxa5<MD  
audit efficiency                                  审计效率 e.?;mD  
audit engagement letter                      审计业务约定书 M"|({+9eG  
audit evidence                                          审计证据 L#9g ~>~  
audit fee                                    审计费 UZb!tO2  
audit files                                          审计档案 9>h K4&m^  
audit findings                                     审计中发现的事项 +EE(d/f  
audit implementation stage                        审计实施阶段 hT?|:!ED.F  
audit mark                                        审计标识 rX@?~(^ML  
audit materiality                                 审计重要性 u$V8fus0  
audit method                                     审计方法 56T{JTo  
audit objective                                         审计目标，审计目的 *ci%c^}V  
audit of financial statements                      会计报表审计，财务报表审计 "=vH,_"Ql  
audit opinion                                     审计意见 ]Wdnr1d~8  
audit period                                      被审计期间，被审计年度 9 `z^'k&  
audit plan                                          审计计划 dPCn6  
audit planning                                    编制审计计划，制定审计计划，审计计划 J!@`tR-  
audit planning stage                                  审计计划阶段 )G=hgqy  
audit procedure                                审计程序 ~Op~~ m  
audit programme                               审计程序表，具体审计计划 /aX5G  
audit report                                       审计报告 2<33BBlWA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 z`KP }-  
audit report with an adverse opinion                否定意见的审计报告 ]q CCCI`  
audit report with dual dates                      双重日期审计报告 +w'He9 n  
audit reporting stage                                 审计报告阶段 2}jC%jR2  
audit responsibility                                   审计责任 #AUV&pI[  
audit results                                      审计结果 ~5sH`w~vQ  
audit risk                                          审计风险 :to1%6  
audit sampling                                          审计抽样 @w{"6xc%a  
audit sampling techniques                         审计抽样方法，审计抽样技术 ERZWK  
audit strategies                                  审计策略 >[a&,gS  
audit summary                                         审计总结，审计小结 6
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audit team                                         审计小组 (4oO8aBB  
audit test                                    审计测试 6h3TU,$r  
audit trail                                          审计轨迹 Zz@wbhMV  
audit work                                        审计工作 B96"|v$  
audit working paper                                 审计工作底稿 YCnKX<Wv  
audited financial statement                        审计会计报表，已审计财务报表 u[~= a5:4  
Auditing Guidelines (the～)                      审计规范指南 \YrvH  
auditing standards                             审计准则 [|{m/`8
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audit-oriented working paper                          (审计)业务类工作底稿 ~ w,hJ `  
authorisation                                     授权 CGY,I UG  
authorisation of transaction                       交易的授权 x3]y*6  
availability                                         可获得性 cLyed3uU  
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balance                                      余额；差额；平衡 S1G3xY$0  
balance sheet                                    资产负债表 yOr5kWqX  
bank                                                 银行 Q3|I.I e  
bank account                                    银行账户，银行户头 p4M7BK:nf  
bank statement                                 银行对账单 z;+LU 6V  
barter transaction                              易货交易，以物换物交易 o]O  
basis of audit                                    审计依据 E!zAUEVQm[  
basis of preparation                                (会计报表的)编制基础 `6QQS3fk!  
book of account                               账目，账簿 "pW@[2Dkx/  
borrowing                                         借款，贷款，借债 UgA
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branch                                              分支，分支机构，分店 C:$pAE(  
brought forward                                (账户余额等的)承上年，承上期，承上页 CyEEE2cV  
budget                                              预算 (X(c.Jj  
building                                      建筑物；大楼 `R{ ZED l'  
business conditions                                  业务情况，经营情况 9i*Xd$ G  
business licence                               (企业等的)营业执照 9G"-~C"e3  
business relation                                业务关系 Aa`'g0wmc  
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