[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 0ZjT.Ep  
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审计词汇英汉对照 lBfthLBa  
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ability to continue as a going concern               持续经营能力 U:*rlA@_.  
acceptability                                     可接受性，可接受程度 4C`RxQJM  
acceptable level of detection risk                     检查风险的可接受水平 h-PJC/>  
acceptance of engagement                       接受委托 b;VI
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accepting the engagement for the first time              首次接受委托  9Vm aB  
access to asset                                         对资产的接触 wG)e8,#  
according to                                     根据，依据，依照 =CFjG)L  
account balance                                账户余额 / <(|4e  
account for                                       对……进行会计处理，核算；解释 =wX;OK|U(^  
accounting                                        会计，会计学 f4p*!e  
accounting advisory serve                        会计咨询服务 wK2$hsq ue  
accounting firm                                 会计师事务所 |6Y:W$7k  
accounting information                      会计信息，会计资料 ^P9mJ:  
accounting period                             会计期间 (n kg  
accounting policies                                   会计政策 ~+'f[ ! ^  
accounting professional bodies                 会计职业组织，会计职业团体 ) 'xyK  
accounting records                                   会计记录 +~V_^-JG&  
accounting responsibility                           会计责任 ~a_hOKU5  
accounting service                             会计服务 X.#*+k3s0
 
accounting standards                                会计准则 LhAN( [  
Accounting Standards for Business Enterprises       企业会计准则 FC+-|1?C  
accounting system                             会计系统 U1:m=!S;x  
accounting treatment                                会计处理 2@MpWj4  
accuracy                                    准确性，精确性 RP2$(%  
additional audit procedures                      追加审计程序 Y!j/,FU  
addressee                                         收件人，收信人 GgEg(AT  
Administration of State-owned Assets  (the～)     国有资产管理局 zmQQ/7K  
administrative laws and regulations                 行政法规 {qHQ_ _Bl  
adverse impact                                 不利影响，负面影响 \Yj_U'2"i  
adverse opinion                                反对意见 M;XU"8  
advisory group                                  咨询组，顾问组 N_ ODr]L  
agency fee                                        代理费，代理费用 n}Z%-w$K#  
aggregate                                          总计，合计为…… (^~a1@f,J  
alternation of document and record                 变造文件和记录 2(!W 9#]  
alternative audit procedures                      替代审计程序，备选审计程序 j?C[ids<  
amend                                              修改，修订 aO$0[-A  
amortisation                                      摊销 )F hbN@3  
analytical capacity                             分析能力 s
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analytical procedures                               分析性程序 06HU6d,  
annual financial statements                        年度会计报表，年度财务报表 jy~hLEt7  
appendix                                          附录，附表  zr ez*  
applicable                                         适用的 iJh{,0))g  
applicable laws and regulations                 适用的法规 8o:h/F  
application systems                                  应用系统 )Jvo%Y  
apply consistently                              一贯地执行，一贯地实施 M5*Ln-qt(a  
appropriate                                       适当的，合适的； kR1 12J9P  
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appropriate authorization                          适当的授权 Fdl0V:<  
appropriateness of audit evidence                    审计证据的适当性 )PR`irw  
approval                                    批准，核准 V+y|C[A F  
assertion                                    (会计报表上的)认定；确认 ~Q"qz<WO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 LntRLB'  
asset                                                 资产，财产 uLv  
asset restructuring                             资产重组 0<uL0FOT  
assignment of duties                                 职责的划分 A PSkW9H  
assistant                                     助理，助理人员 GF@`~im  
associated company                                 联属公司，联营公司 >Ch2 Ep  
association                                        联合，结合；协会，社团 !}|'1HIC  
assumption                                       假设，假定 _l)3pm6  
at a given date                                         在某一特定时日 6a9:P@tY  
attestation                                         鉴证，公证 lw8t#_P  
attestation service                             鉴证服务 .HTRvE`X  
audit adjustment                                审计调整 iPCn-DoIS  
audit areas                                        审计领域 ,V!Wo4M  
audit conclusion                                审计结论 *B4OvHi)'  
audit effectiveness                             审计效果 b!-=L&V  
audit efficiency                                  审计效率 86KK Y2  
audit engagement letter                      审计业务约定书 PQi(Oc  
audit evidence                                          审计证据 ~d<&OL  
audit fee                                    审计费 ??Urm[Y
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audit files                                          审计档案 \Dr( /n  
audit findings                                     审计中发现的事项 u=PLjrB~}  
audit implementation stage                        审计实施阶段 ?!"pzDg  
audit mark                                        审计标识 I<W<;A  
audit materiality                                 审计重要性 ,WsG,Q(K  
audit method                                     审计方法 ?Z!R  
audit objective                                         审计目标，审计目的 1e9~):C~W  
audit of financial statements                      会计报表审计，财务报表审计 M!hD`5.3  
audit opinion                                     审计意见 1.,KN:qe  
audit period                                      被审计期间，被审计年度 0T@axQ[%  
audit plan                                          审计计划 D @wIbU  
audit planning                                    编制审计计划，制定审计计划，审计计划 ',Z]w;D!G
 
audit planning stage                                  审计计划阶段 6[FXgCb  
audit procedure                                审计程序 c=-qbG0`  
audit programme                               审计程序表，具体审计计划 Q4Wz5n1yp7  
audit report                                       审计报告 jc32s}/H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .LM|@OeaD!  
audit report with a qualified opinion                 有保留意见的审计报告 [g@Uc  
audit report with an adverse opinion                否定意见的审计报告 a_VWgPVdDS  
audit report with dual dates                      双重日期审计报告 -jNnx*  
audit reporting stage                                 审计报告阶段 $qpW?<
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audit responsibility                                   审计责任 !gsrPM  
audit results                                      审计结果 B$OV^iwxK  
audit risk                                          审计风险 7^!iGhI]r  
audit sampling                                          审计抽样 zk@s#_3ct  
audit sampling techniques                         审计抽样方法，审计抽样技术 i$.!8AV6  
audit strategies                                  审计策略 S6JWsi4C:,  
audit summary                                         审计总结，审计小结  +s7w@  
audit team                                         审计小组 ~USyN'5lU7  
audit test                                    审计测试 S%?%06$  
audit trail                                          审计轨迹 zDm3$P=  
audit work                                        审计工作 hVz]',  
audit working paper                                 审计工作底稿 19[.&-u"  
audited financial statement                        审计会计报表，已审计财务报表 Ag{)?5/d_  
Auditing Guidelines (the～)                      审计规范指南 Tqs|2at<t  
auditing standards                             审计准则 k:mW ,s|a  
audit-oriented working paper                          (审计)业务类工作底稿 '"hSX=  
authorisation                                     授权 GAs.?JHd  
authorisation of transaction                       交易的授权 :Ez*<;pF'  
availability                                         可获得性 Oku7&L1  
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balance                                      余额；差额；平衡 I4<_y5  
balance sheet                                    资产负债表 #<V5sgqS  
bank                                                 银行 wS
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bank account                                    银行账户，银行户头 fG8^|:  
bank statement                                 银行对账单 0a!|*Z  
barter transaction                              易货交易，以物换物交易 _$vbb#QXZG  
basis of audit                                    审计依据 dtG>iJ  
basis of preparation                                (会计报表的)编制基础 |NTqJ j  
book of account                               账目，账簿 wZ`*C mr  
borrowing                                         借款，贷款，借债 !4z vkJO  
branch                                              分支，分支机构，分店 DHvZ:)aT}  
brought forward                                (账户余额等的)承上年，承上期，承上页 R%9,.g<  
budget                                              预算 W%MS,zkAE  
building                                      建筑物；大楼 $ \!OO)  
business conditions                                  业务情况，经营情况 ^FTS'/Q  
business licence                               (企业等的)营业执照 #g2&x sU  
business relation                                业务关系 _$8:\[J  
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