[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  5" U8|  
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审计词汇英汉对照 -Kt36:|  
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ability to continue as a going concern               持续经营能力 B1@c`BJ;9T  
acceptability                                     可接受性，可接受程度 LyA=(h6  
acceptable level of detection risk                     检查风险的可接受水平 7`3he8@ze  
acceptance of engagement                       接受委托 8;3T65KY  
accepting the engagement for the first time              首次接受委托 z41 p$  
access to asset                                         对资产的接触 _\ n'uW$  
according to                                     根据，依据，依照 k07JMS?  
account balance                                账户余额 ZiDmx-X  
account for                                       对……进行会计处理，核算；解释 (bo{vX  
accounting                                        会计，会计学 !ViHC}:  
accounting advisory serve                        会计咨询服务 x@bZ((w  
accounting firm                                 会计师事务所 zk]6|i$!I  
accounting information                      会计信息，会计资料 ZMJ\C|S:  
accounting period                             会计期间 5v8&C2Jy@  
accounting policies                                   会计政策 ]4@z.1Mr  
accounting professional bodies                 会计职业组织，会计职业团体 2v KnxK+ 5  
accounting records                                   会计记录 La}
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accounting responsibility                           会计责任 Y=/3_[G  
accounting service                             会计服务 _-g:T&#  
accounting standards                                会计准则 `xbk)oW#  
Accounting Standards for Business Enterprises       企业会计准则 &Qghm  o  
accounting system                             会计系统 z$p+l]  
accounting treatment                                会计处理 KM(U-<<R  
accuracy                                    准确性，精确性 C<A82u;t%@  
additional audit procedures                      追加审计程序 nLkC-+$tM  
addressee                                         收件人，收信人 WT(R =bLw  
Administration of State-owned Assets  (the～)     国有资产管理局 e*vSGT$KgL  
administrative laws and regulations                 行政法规 &eY$(o-Hw  
adverse impact                                 不利影响，负面影响 u7`<m.\  
adverse opinion                                反对意见 [AR$Sw60  
advisory group                                  咨询组，顾问组 K@*m6)  
agency fee                                        代理费，代理费用 Z<y+D-/  
aggregate                                          总计，合计为…… +XWXHt  
alternation of document and record                 变造文件和记录 fx.FHhVu  
alternative audit procedures                      替代审计程序，备选审计程序 Uk ?V7 ?&  
amend                                              修改，修订 C
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amortisation                                      摊销 ^f!d8 V  
analytical capacity                             分析能力 (m3p28Q?  
analytical procedures                               分析性程序 aI|)m8>)X  
annual financial statements                        年度会计报表，年度财务报表 -$WiB  
appendix                                          附录，附表 Cgw#c%  
applicable                                         适用的 1;L!g*!E  
applicable laws and regulations                 适用的法规 21cB_"  
application systems                                  应用系统 7"4|`y^#  
apply consistently                              一贯地执行，一贯地实施 x)#k$QU  
appropriate                                       适当的，合适的； n2,b~S\e  
征用，挪用 |c8p{)  
appropriate authorization                          适当的授权 xNxIqq<k  
appropriateness of audit evidence                    审计证据的适当性 7F?^gMi  
approval                                    批准，核准 n EOhN  
assertion                                    (会计报表上的)认定；确认 hPFIf>%}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [W{`L_"  
asset                                                 资产，财产 =]W{u`  
asset restructuring                             资产重组 e%'9oAz  
assignment of duties                                 职责的划分 #FaR?L![Y  
assistant                                     助理，助理人员 =NJb9
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associated company                                 联属公司，联营公司 0]>p|m9K^<  
association                                        联合，结合；协会，社团 4B]8Mp~\aL  
assumption                                       假设，假定 *
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at a given date                                         在某一特定时日 oL}FD !}  
attestation                                         鉴证，公证 ^r; }6  
attestation service                             鉴证服务 WHAEB1c#Q  
audit adjustment                                审计调整 FIU(2  
audit areas                                        审计领域 by6E "7%  
audit conclusion                                审计结论 9zO;sg;3  
audit effectiveness                             审计效果 t4s}w$4  
audit efficiency                                  审计效率  ]g?G0m  
audit engagement letter                      审计业务约定书 MiOSSl};  
audit evidence                                          审计证据 }aX).u  
audit fee                                    审计费 K q!n`@  
audit files                                          审计档案 0TA/ExJ-LT  
audit findings                                     审计中发现的事项 5+3Z?|b  
audit implementation stage                        审计实施阶段 k )){1O  
audit mark                                        审计标识 zP=J5qOZ8  
audit materiality                                 审计重要性 NJl|/
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audit method                                     审计方法 ]s,T` (&  
audit objective                                         审计目标，审计目的 B)^]V<l(w  
audit of financial statements                      会计报表审计，财务报表审计 6dq U4  
audit opinion                                     审计意见 e`}|*^-  
audit period                                      被审计期间，被审计年度 ol`]6"Sc  
audit plan                                          审计计划 hr6f
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audit planning                                    编制审计计划，制定审计计划，审计计划 Za}91z"  
audit planning stage                                  审计计划阶段 QX(:!b  
audit procedure                                审计程序 2? !b!  
audit programme                               审计程序表，具体审计计划 Pi*,&D>{7  
audit report                                       审计报告 RNvtgZ}k{X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7CG_UB  
audit report with a qualified opinion                 有保留意见的审计报告 wRie{Vk  
audit report with an adverse opinion                否定意见的审计报告 SKG_P)TnO  
audit report with dual dates                      双重日期审计报告 $h_@`j  
audit reporting stage                                 审计报告阶段 /Zv
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audit responsibility                                   审计责任 0W=IuPDU  
audit results                                      审计结果 xOu cZ+  
audit risk                                          审计风险 r&ToU
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audit sampling                                          审计抽样 t9P` nfY  
audit sampling techniques                         审计抽样方法，审计抽样技术 $k!@e M/R  
audit strategies                                  审计策略 U c9Uj  
audit summary                                         审计总结，审计小结 = )(;  
audit team                                         审计小组 _&w!J
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audit test                                    审计测试 $~ItT1k_  
audit trail                                          审计轨迹 NU 6P  
audit work                                        审计工作 4L5Wa~5\  
audit working paper                                 审计工作底稿 *Li;:b"t  
audited financial statement                        审计会计报表，已审计财务报表 2,_BO6 !d  
Auditing Guidelines (the～)                      审计规范指南 H9jj**W ;$  
auditing standards                             审计准则 @[JQCQ#r  
audit-oriented working paper                          (审计)业务类工作底稿 HDy[/7"  
authorisation                                     授权 msoE8YK&tg  
authorisation of transaction                       交易的授权  R6AZIN:  
availability                                         可获得性 N$=<6eQm  
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balance                                      余额；差额；平衡 i,bF e&7J  
balance sheet                                    资产负债表 H <FDi{  
bank                                                 银行 9'4cqR  
bank account                                    银行账户，银行户头 \<z{@  
bank statement                                 银行对账单 ul% q6=f)  
barter transaction                              易货交易，以物换物交易 +F0M?,  
basis of audit                                    审计依据 *YDx6\><  
basis of preparation                                (会计报表的)编制基础 0q62{p7  
book of account                               账目，账簿 w93yhV?  
borrowing                                         借款，贷款，借债 ?SQT;C3j(  
branch                                              分支，分支机构，分店 p$"*U[%l  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?^@;8m  
budget                                              预算 2oq>tnYyV[  
building                                      建筑物；大楼 '{Ywb@Bc  
business conditions                                  业务情况，经营情况 'vCFT(C-  
business licence                               (企业等的)营业执照 khEHMvVH  
business relation                                业务关系 6w@l#p  
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