[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.0}qS?  
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审计词汇英汉对照 s@^GjA[6+  
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ability to continue as a going concern               持续经营能力 |~8iNcIS  
acceptability                                     可接受性，可接受程度 MfCu\[qOz  
acceptable level of detection risk                     检查风险的可接受水平 H
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acceptance of engagement                       接受委托 ]1abz:  
accepting the engagement for the first time              首次接受委托 WTY{sq\' o  
access to asset                                         对资产的接触 0-l @U{  
according to                                     根据，依据，依照 QIBv}hgcy  
account balance                                账户余额 #u|;YC  
account for                                       对……进行会计处理，核算；解释 &q``CCOF&  
accounting                                        会计，会计学 5W 5\*L  
accounting advisory serve                        会计咨询服务 sBZKf8@/  
accounting firm                                 会计师事务所 x4.-7%VV%  
accounting information                      会计信息，会计资料 9p>3k&S  
accounting period                             会计期间 e,`+6qP{  
accounting policies                                   会计政策 !_l W#fe R  
accounting professional bodies                 会计职业组织，会计职业团体 afGb}8 Q9  
accounting records                                   会计记录 n&FN?"I/]  
accounting responsibility                           会计责任 KB*[b  
accounting service                             会计服务 /_26D0}UuF  
accounting standards                                会计准则 kpxd+w  
Accounting Standards for Business Enterprises       企业会计准则 ?Xh=rx_  
accounting system                             会计系统 fCO!M1t  
accounting treatment                                会计处理 +)L 'qbCSM  
accuracy                                    准确性，精确性 Hd2Sou4-j  
additional audit procedures                      追加审计程序 D-E30b]e  
addressee                                         收件人，收信人 -UUPhGC  
Administration of State-owned Assets  (the～)     国有资产管理局 5c3)p^]g  
administrative laws and regulations                 行政法规 C1)TEkc"C  
adverse impact                                 不利影响，负面影响 cX E42MM  
adverse opinion                                反对意见 ,F6i5128{  
advisory group                                  咨询组，顾问组 $N+a4  
agency fee                                        代理费，代理费用 /3'-+bp^=  
aggregate                                          总计，合计为…… [KV BT;q6  
alternation of document and record                 变造文件和记录 H5^'J`0\  
alternative audit procedures                      替代审计程序，备选审计程序 Co[  r
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amend                                              修改，修订  Tx`;y|  
amortisation                                      摊销 |DwI%%0(F  
analytical capacity                             分析能力 0&2TeqsLh)  
analytical procedures                               分析性程序 nd'zO#"m?  
annual financial statements                        年度会计报表，年度财务报表 }`h)+Im=  
appendix                                          附录，附表 N/qr}- 3z  
applicable                                         适用的 lO-:[@  
applicable laws and regulations                 适用的法规 9w -t9X>X  
application systems                                  应用系统 (mvAEN+y  
apply consistently                              一贯地执行，一贯地实施 V`KXfY  
appropriate                                       适当的，合适的； Rx$5#K!%M  
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appropriate authorization                          适当的授权 =kq!e  
appropriateness of audit evidence                    审计证据的适当性 3_Su5~^  
approval                                    批准，核准 #Nt?4T<  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q%=`PCty  
asset                                                 资产，财产 {89F*  
asset restructuring                             资产重组 (hefpqpi  
assignment of duties                                 职责的划分 0kI.dX)  
assistant                                     助理，助理人员 8>TDrpT}  
associated company                                 联属公司，联营公司 klG]PUzd  
association                                        联合，结合；协会，社团 Y`QJcC(3  
assumption                                       假设，假定 bQlShVJL  
at a given date                                         在某一特定时日 |IqQ%;H  
attestation                                         鉴证，公证 &L,zh{Mp  
attestation service                             鉴证服务 FO{K=9O  
audit adjustment                                审计调整
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audit areas                                        审计领域 hlxZq  
audit conclusion                                审计结论 7F
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audit effectiveness                             审计效果 8CxC`*L(  
audit efficiency                                  审计效率 [-cYFdt"V  
audit engagement letter                      审计业务约定书 &eQF[8 ,  
audit evidence                                          审计证据 7d?'~}j  
audit fee                                    审计费 "E;]?s9x  
audit files                                          审计档案 3tMFJ ;*`  
audit findings                                     审计中发现的事项 {Slc6$  
audit implementation stage                        审计实施阶段 c+/SvRx^>  
audit mark                                        审计标识 B
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audit materiality                                 审计重要性 B*A{@)_  
audit method                                     审计方法 =<
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audit objective                                         审计目标，审计目的 9g#L"T=  
audit of financial statements                      会计报表审计，财务报表审计 !
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audit opinion                                     审计意见 B98&JoS  
audit period                                      被审计期间，被审计年度 xX`P-h>V`c  
audit plan                                          审计计划 \?-`?QPux  
audit planning                                    编制审计计划，制定审计计划，审计计划 =$UDa`}D  
audit planning stage                                  审计计划阶段 AD4KoT&  
audit procedure                                审计程序 h Ns<Ae  
audit programme                               审计程序表，具体审计计划 UBp0;)-  
audit report                                       审计报告 )/h~csy:~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [ZS}P  
audit report with a qualified opinion                 有保留意见的审计报告 MoN;t;  
audit report with an adverse opinion                否定意见的审计报告 +Sk;  
audit report with dual dates                      双重日期审计报告 `d,hP"jBc  
audit reporting stage                                 审计报告阶段 O0#wM-M  
audit responsibility                                   审计责任 NaC^q*>9  
audit results                                      审计结果 UUy| /z%  
audit risk                                          审计风险 ~p{.4n2:  
audit sampling                                          审计抽样 t%<nS=u  
audit sampling techniques                         审计抽样方法，审计抽样技术  L2[|g~  
audit strategies                                  审计策略 &Ib8xwb:  
audit summary                                         审计总结，审计小结 f{[U->#^  
audit team                                         审计小组 5An|#^]  
audit test                                    审计测试 RQ#g n  
audit trail                                          审计轨迹 "q4c[dna  
audit work                                        审计工作 p`-`(i=iJo  
audit working paper                                 审计工作底稿 FA?xp1E  
audited financial statement                        审计会计报表，已审计财务报表 ]Kb  
Auditing Guidelines (the～)                      审计规范指南 EO$_]0yI;_  
auditing standards                             审计准则 Asicf{HaX  
audit-oriented working paper                          (审计)业务类工作底稿 _H(m 4~M  
authorisation                                     授权 A@#9X'C$^  
authorisation of transaction                       交易的授权 @ 'rk[S}A  
availability                                         可获得性 ?as)vYP  
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balance                                      余额；差额；平衡 $A)i}M;uK  
balance sheet                                    资产负债表 Ce}wgKzr  
bank                                                 银行 O`U&0lKi'  
bank account                                    银行账户，银行户头 rxjMCMF  
bank statement                                 银行对账单 8 ZD1}58U4  
barter transaction                              易货交易，以物换物交易 (L_txd4  
basis of audit                                    审计依据 {`BC$V  
basis of preparation                                (会计报表的)编制基础 ]kx)/n-K  
book of account                               账目，账簿 "TA r\;[  
borrowing                                         借款，贷款，借债 :)X?ML?  
branch                                              分支，分支机构，分店 LJDX6]4n  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ath^UKO"  
budget                                              预算 S#dkJu]]#  
building                                      建筑物；大楼 g nJe!E  
business conditions                                  业务情况，经营情况 !1K<iz_8  
business licence                               (企业等的)营业执照 8P.UB{QNe  
business relation                                业务关系 T (]  
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