[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 Y~@(  
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审计词汇英汉对照 p!K^Q3kO  
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ability to continue as a going concern               持续经营能力 j{6O:d6([$  
acceptability                                     可接受性，可接受程度 t+D= @"BZP  
acceptable level of detection risk                     检查风险的可接受水平 1p=bpJC  
acceptance of engagement                       接受委托 `> +
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accepting the engagement for the first time              首次接受委托 ~zVe?(W  
access to asset                                         对资产的接触 MHJRBn{}  
according to                                     根据，依据，依照 lv+: `  
account balance                                账户余额 .@$A~/ YU  
account for                                       对……进行会计处理，核算；解释 ,P=.x%  
accounting                                        会计，会计学 OxUc,%e9P  
accounting advisory serve                        会计咨询服务 5F#FC89Kk  
accounting firm                                 会计师事务所 O^@F?CG :1  
accounting information                      会计信息，会计资料 ]}n|5  
accounting period                             会计期间 t:b}Mo0  
accounting policies                                   会计政策 JF=T_SH^U  
accounting professional bodies                 会计职业组织，会计职业团体 c/V0AKkS 8  
accounting records                                   会计记录 stiYC#bI:  
accounting responsibility                           会计责任 KY?ujeF  
accounting service                             会计服务 b*ja,I4  
accounting standards                                会计准则 @^GI :z  
Accounting Standards for Business Enterprises       企业会计准则 8Wgzca Q*  
accounting system                             会计系统 tlB-s;  
accounting treatment                                会计处理 KNR7Igw?}  
accuracy                                    准确性，精确性 "Y@q?ey[1  
additional audit procedures                      追加审计程序 %,e,KcP'  
addressee                                         收件人，收信人 p{+F{e  
Administration of State-owned Assets  (the～)     国有资产管理局 U2CC#,b!(  
administrative laws and regulations                 行政法规 9 9^7Ek!z#  
adverse impact                                 不利影响，负面影响 2#N?WlYw<S  
adverse opinion                                反对意见 d
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advisory group                                  咨询组，顾问组 VCwC$ts  
agency fee                                        代理费，代理费用 1DGl[k/zv  
aggregate                                          总计，合计为…… !Y&]Y G  
alternation of document and record                 变造文件和记录 _&S
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alternative audit procedures                      替代审计程序，备选审计程序 P)LOAe1'  
amend                                              修改，修订 VF g(:  
amortisation                                      摊销 QL*RzFAD3  
analytical capacity                             分析能力 CeM%?fr5  
analytical procedures                               分析性程序 }pGjc_:']  
annual financial statements                        年度会计报表，年度财务报表 N1sdWXG  
appendix                                          附录，附表 | GN/{KH]  
applicable                                         适用的 xzOn[.Fi  
applicable laws and regulations                 适用的法规 t<`d*M2w  
application systems                                  应用系统 <p-@XzyE  
apply consistently                              一贯地执行，一贯地实施 |~&cTDd  
appropriate                                       适当的，合适的； *Uy;P>8  
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appropriate authorization                          适当的授权 Cq'{%  
appropriateness of audit evidence                    审计证据的适当性 `g4N]<@z  
approval                                    批准，核准 w9n0p0xr<  
assertion                                    (会计报表上的)认定；确认 Y#6LNI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a
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asset                                                 资产，财产 -*O
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asset restructuring                             资产重组 .gt;:8fw{  
assignment of duties                                 职责的划分 z?F`)}  
assistant                                     助理，助理人员 ?*ZQ:jH  
associated company                                 联属公司，联营公司 3Tp8t6*nL  
association                                        联合，结合；协会，社团 2EYWX!Bx  
assumption                                       假设，假定 fRq+pUxU  
at a given date                                         在某一特定时日 G~ LQM  
attestation                                         鉴证，公证 &N]e pV>  
attestation service                             鉴证服务 u%Mo.<P I  
audit adjustment                                审计调整 'Gamb+[  
audit areas                                        审计领域 PZO.$'L|7  
audit conclusion                                审计结论 k'+y  
audit effectiveness                             审计效果 Zj_2B_|WN#  
audit efficiency                                  审计效率 )u4=k
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audit engagement letter                      审计业务约定书 J3e'?3w[  
audit evidence                                          审计证据 /Ak\Q5 O'3  
audit fee                                    审计费
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audit files                                          审计档案 DtJ3`Jd  
audit findings                                     审计中发现的事项 W39J)~D^@  
audit implementation stage                        审计实施阶段 0C\cM92o  
audit mark                                        审计标识 }E[v
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audit materiality                                 审计重要性 _+H $Pa}?  
audit method                                     审计方法 \RRSrPLd-  
audit objective                                         审计目标，审计目的 (ti!Y"e2  
audit of financial statements                      会计报表审计，财务报表审计 m)?0;9bt  
audit opinion                                     审计意见 \( ;u
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audit period                                      被审计期间，被审计年度 ]w0Y5H "  
audit plan                                          审计计划 BPm")DMo  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ye$; d
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audit planning stage                                  审计计划阶段 ynZEJKo  
audit procedure                                审计程序 L3'isaz&^  
audit programme                               审计程序表，具体审计计划 wy{
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audit report                                       审计报告 XsDZ<j%x89  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =sefT@<  
audit report with a qualified opinion                 有保留意见的审计报告 [_(uz,'  
audit report with an adverse opinion                否定意见的审计报告 w'XSkI_ay  
audit report with dual dates                      双重日期审计报告 7I@df.rf6J  
audit reporting stage                                 审计报告阶段 2oOos%0  
audit responsibility                                   审计责任 X.FoX  
audit results                                      审计结果 XKDX*x G  
audit risk                                          审计风险 :(.:bf  
audit sampling                                          审计抽样 ,-8Xb+!8I  
audit sampling techniques                         审计抽样方法，审计抽样技术 uXvE>VpJG  
audit strategies                                  审计策略 H q?
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audit summary                                         审计总结，审计小结 B&y?Dc  
audit team                                         审计小组
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audit test                                    审计测试 z `I%3U5(  
audit trail                                          审计轨迹 g0;
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audit work                                        审计工作 5|>ms)[RQ  
audit working paper                                 审计工作底稿 7/_|/4&  
audited financial statement                        审计会计报表，已审计财务报表 >j*0fb!:]  
Auditing Guidelines (the～)                      审计规范指南 [*I7^h%  
auditing standards                             审计准则 bj0<A  
audit-oriented working paper                          (审计)业务类工作底稿 (w\|yPBB  
authorisation                                     授权 ?^MH:o  
authorisation of transaction                       交易的授权 ZNpC& "`G  
availability                                         可获得性 jC$~m#F  
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balance                                      余额；差额；平衡 <
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balance sheet                                    资产负债表 g_k95k3V'  
bank                                                 银行 mwN"Cu4t  
bank account                                    银行账户，银行户头 qJ O6m-  
bank statement                                 银行对账单 (l9jczi  
barter transaction                              易货交易，以物换物交易 Pn4jI(  
basis of audit                                    审计依据 kmo#jITa`  
basis of preparation                                (会计报表的)编制基础 !0|&f>y  
book of account                               账目，账簿 xj&~>&U){;  
borrowing                                         借款，贷款，借债 r'_#rl  
branch                                              分支，分支机构，分店 Io>U-Zd\>  
brought forward                                (账户余额等的)承上年，承上期，承上页 c&aqN\'4"  
budget                                              预算 rc7c$3#X  
building                                      建筑物；大楼 Eza^Tbq%j?  
business conditions                                  业务情况，经营情况 xDSiTp=)O  
business licence                               (企业等的)营业执照
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business relation                                业务关系 J7e/+W~  
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