[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 9S.R%2xw`  
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审计词汇英汉对照 ]:m*7p\uk  
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ability to continue as a going concern               持续经营能力 lT1*e(I  
acceptability                                     可接受性，可接受程度 HgduH:
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acceptable level of detection risk                     检查风险的可接受水平 :t^=~xO9  
acceptance of engagement                       接受委托 Ho\K %#u
 
accepting the engagement for the first time              首次接受委托 T-f+<Cxf  
access to asset                                         对资产的接触 AUzJ:([V  
according to                                     根据，依据，依照 '00DUUa  
account balance                                账户余额 d=N5cCqq  
account for                                       对……进行会计处理，核算；解释 r$G;^  
accounting                                        会计，会计学 Hagj^8  
accounting advisory serve                        会计咨询服务 9bqfZ"6nXY  
accounting firm                                 会计师事务所 0`,a@Q4  
accounting information                      会计信息，会计资料 ++Az~{W7  
accounting period                             会计期间 h#;fBQ]   
accounting policies                                   会计政策 O_(J',++  
accounting professional bodies                 会计职业组织，会计职业团体 w4RP*Da?:  
accounting records                                   会计记录 4'G<qJoc  
accounting responsibility                           会计责任 AO>K 6{  
accounting service                             会计服务 `'+[Y;s_  
accounting standards                                会计准则 ^9qncvV
 
Accounting Standards for Business Enterprises       企业会计准则 vnXpC!1  
accounting system                             会计系统 4Q_2GiF_ ?  
accounting treatment                                会计处理 TX*s T  
accuracy                                    准确性，精确性 T~`m'4"+c  
additional audit procedures                      追加审计程序 7Q
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addressee                                         收件人，收信人 pz.<5  
Administration of State-owned Assets  (the～)     国有资产管理局 S WYiI  
administrative laws and regulations                 行政法规 J=zh+oLCV  
adverse impact                                 不利影响，负面影响 7&|fD{:4U  
adverse opinion                                反对意见 y4P mL  
advisory group                                  咨询组，顾问组 JF24~Q4P  
agency fee                                        代理费，代理费用 lq1pgM?Kf  
aggregate                                          总计，合计为…… CNfeHMT  
alternation of document and record                 变造文件和记录 G)'cd D1  
alternative audit procedures                      替代审计程序，备选审计程序 |CStw"Fog  
amend                                              修改，修订 /$+ifiFT  
amortisation                                      摊销 W#-M|  
analytical capacity                             分析能力 A%%WPBk{O  
analytical procedures                               分析性程序  7 &l  
annual financial statements                        年度会计报表，年度财务报表 _oe2pL&  
appendix                                          附录，附表 |/YT.c%  
applicable                                         适用的 qo$<&'r  
applicable laws and regulations                 适用的法规 \u",bMQF  
application systems                                  应用系统 +4B>gS[ F  
apply consistently                              一贯地执行，一贯地实施 LD]XN'?"W  
appropriate                                       适当的，合适的； J} %&;uv  
征用，挪用 UO>p-M  
appropriate authorization                          适当的授权 cp[4$lu  
appropriateness of audit evidence                    审计证据的适当性 k\zNh<^  
approval                                    批准，核准 a;([L8^7$l  
assertion                                    (会计报表上的)认定；确认 /38^N|/Zr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MLId3#Q  
asset                                                 资产，财产 eUx|_*`  
asset restructuring                             资产重组 J"I{0>@  
assignment of duties                                 职责的划分 {@B<$g   
assistant                                     助理，助理人员 el-%#0
  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 5I t+ S+a  
assumption                                       假设，假定 GZ*cV3Y`&  
at a given date                                         在某一特定时日 }$81FSKh  
attestation                                         鉴证，公证 *jf (TIU  
attestation service                             鉴证服务 q31swP  
audit adjustment                                审计调整 :2K0/@<x  
audit areas                                        审计领域 +<8r?d2  
audit conclusion                                审计结论 xNE<$Bz  
audit effectiveness                             审计效果 uK3,V0 yz  
audit efficiency                                  审计效率 60^dzi!vs  
audit engagement letter                      审计业务约定书 M (I 2M  
audit evidence                                          审计证据 vKol@7%N  
audit fee                                    审计费 v3
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audit files                                          审计档案 vSPkm)O0)  
audit findings                                     审计中发现的事项 C+*: lLY  
audit implementation stage                        审计实施阶段 V\X.AGc  
audit mark                                        审计标识 J?u@' "u  
audit materiality                                 审计重要性 *,@dt+H!y  
audit method                                     审计方法 V.\do"m  
audit objective                                         审计目标，审计目的 1Cp5a2{  
audit of financial statements                      会计报表审计，财务报表审计 $WrDZU 2z  
audit opinion                                     审计意见 w+*Jl}&\  
audit period                                      被审计期间，被审计年度 DHgEhf]  
audit plan                                          审计计划 5?%(j!p5  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?IGT!'  
audit planning stage                                  审计计划阶段 !NjC+ps]  
audit procedure                                审计程序 wM_k D  
audit programme                               审计程序表，具体审计计划 /&cb`^"U^  
audit report                                       审计报告 ON] z-
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $>]7NT
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audit report with a qualified opinion                 有保留意见的审计报告 qmv%N  
audit report with an adverse opinion                否定意见的审计报告 JX`+b  
audit report with dual dates                      双重日期审计报告 OAR#* ~q  
audit reporting stage                                 审计报告阶段 =<n+AqJ%  
audit responsibility                                   审计责任 %j{gZ
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audit results                                      审计结果 r;I3N+  
audit risk                                          审计风险 $iupzVrro  
audit sampling                                          审计抽样 f9X*bEl9;`  
audit sampling techniques                         审计抽样方法，审计抽样技术 UIovv%7zZ  
audit strategies                                  审计策略 [|Jzs[  
audit summary                                         审计总结，审计小结 !imm17XQ\  
audit team                                         审计小组 yzgDdAM  
audit test                                    审计测试 NuLQkf)  
audit trail                                          审计轨迹 Ef:.)!;jy  
audit work                                        审计工作 H'&x
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audit working paper                                 审计工作底稿 i|)<#Ywl  
audited financial statement                        审计会计报表，已审计财务报表 bAGQ  
Auditing Guidelines (the～)                      审计规范指南 egK,e?~  
auditing standards                             审计准则 ]'EtLFv)  
audit-oriented working paper                          (审计)业务类工作底稿 W; eHDQ|  
authorisation                                     授权 o!gl :izb  
authorisation of transaction                       交易的授权 ~4`LOROC  
availability                                         可获得性 *'1qA0Xc  
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balance                                      余额；差额；平衡 {ajaM'x  
balance sheet                                    资产负债表 gle_~es'K  
bank                                                 银行 {: T'2+OH>  
bank account                                    银行账户，银行户头 +F ]X  
bank statement                                 银行对账单 Vf`1'GY  
barter transaction                              易货交易，以物换物交易 #\GWYWkR  
basis of audit                                    审计依据 ~?H _?}e  
basis of preparation                                (会计报表的)编制基础 v\'Eo*4  
book of account                               账目，账簿 27<~m=`}d  
borrowing                                         借款，贷款，借债 7D|g|i
  
branch                                              分支，分支机构，分店 ))K3pKyb  
brought forward                                (账户余额等的)承上年，承上期，承上页 KtG|m'\D  
budget                                              预算 FrIguk1  
building                                      建筑物；大楼 ;*{y!pgb  
business conditions                                  业务情况，经营情况 PeEC|&x  
business licence                               (企业等的)营业执照 #tRLvOR:  
business relation                                业务关系 )}0(7z Yu  
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