[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 $tmdE)"&  
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审计词汇英汉对照 -5<[oBL;  
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ability to continue as a going concern               持续经营能力 \Bo%2O%4  
acceptability                                     可接受性，可接受程度 &<F9
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acceptable level of detection risk                     检查风险的可接受水平 [YOH'i&X  
acceptance of engagement                       接受委托 BHY8G06  
accepting the engagement for the first time              首次接受委托 P.]h` 4  
access to asset                                         对资产的接触 <V&0 GAZ  
according to                                     根据，依据，依照 cb}zCl j o  
account balance                                账户余额 B>53+GyMV  
account for                                       对……进行会计处理，核算；解释 X8)k'h  
accounting                                        会计，会计学 y:;.r:  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 mku@n;Hl_  
accounting information                      会计信息，会计资料 xKUL}>8  
accounting period                             会计期间 =]7o+L4  
accounting policies                                   会计政策 t8^1wA@@V  
accounting professional bodies                 会计职业组织，会计职业团体 jWrU'X  
accounting records                                   会计记录 F3|^b{'zO  
accounting responsibility                           会计责任 /W N YS  
accounting service                             会计服务 ,2FK$:M\  
accounting standards                                会计准则 X1@DI_  
Accounting Standards for Business Enterprises       企业会计准则 *#=Ijr~  
accounting system                             会计系统 nfEb u4|  
accounting treatment                                会计处理 Q-<]'E#\(  
accuracy                                    准确性，精确性 %f]#P8VP  
additional audit procedures                      追加审计程序 QOWGQl%!  
addressee                                         收件人，收信人 ^ij0<*ca9  
Administration of State-owned Assets  (the～)     国有资产管理局 *vb"mB  
administrative laws and regulations                 行政法规 0S{23L4C  
adverse impact                                 不利影响，负面影响 )3h\QE!z  
adverse opinion                                反对意见 c1f"z1
Z  
advisory group                                  咨询组，顾问组 NqD]p{>Y  
agency fee                                        代理费，代理费用 #mQ@4k9i  
aggregate                                          总计，合计为…… ',EI[ ]+  
alternation of document and record                 变造文件和记录 ]\pi!oa  
alternative audit procedures                      替代审计程序，备选审计程序 Q#eMwM#~  
amend                                              修改，修订 @c|=onx5  
amortisation                                      摊销 .6wPpLG?{  
analytical capacity                             分析能力 YSD G!  
analytical procedures                               分析性程序 i'ap8Dr  
annual financial statements                        年度会计报表，年度财务报表 Os9SfL  
appendix                                          附录，附表 6 U.Jaai:  
applicable                                         适用的 6GxLaI  
applicable laws and regulations                 适用的法规 '<Zm>L&  
application systems                                  应用系统 g>/Y}{sL-  
apply consistently                              一贯地执行，一贯地实施 S=qh7ML  
appropriate                                       适当的，合适的； ~,)jZ-f w  
征用，挪用 "^]gIQc  
appropriate authorization                          适当的授权 [q9B"@X  
appropriateness of audit evidence                    审计证据的适当性 d(
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approval                                    批准，核准 \J^#2{d  
assertion                                    (会计报表上的)认定；确认 F[ E'R.:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tMl y*E  
asset                                                 资产，财产 (|QJ[@?q  
asset restructuring                             资产重组 wps/{h,  
assignment of duties                                 职责的划分 }_+XN"}C  
assistant                                     助理，助理人员 #T7v]@K67  
associated company                                 联属公司，联营公司 F-,gj{s  
association                                        联合，结合；协会，社团 ('&lAn  
assumption                                       假设，假定 Cut~k"lv  
at a given date                                         在某一特定时日 u zZ|0  
attestation                                         鉴证，公证 {5dVK  
attestation service                             鉴证服务 'cO8& |  
audit adjustment                                审计调整 "| '~y}v_  
audit areas                                        审计领域 ?}HK!feU  
audit conclusion                                审计结论 E+
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audit effectiveness                             审计效果 <pX?x3-'  
audit efficiency                                  审计效率 u({^8: AYu  
audit engagement letter                      审计业务约定书 o
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audit evidence                                          审计证据 Rpn<"LIoB:  
audit fee                                    审计费 )qxt<  
audit files                                          审计档案 LHY7_"u#  
audit findings                                     审计中发现的事项 Z=Y29V8  
audit implementation stage                        审计实施阶段 rNN>tpZ}  
audit mark                                        审计标识 Y'/6T] a  
audit materiality                                 审计重要性 2!%)_<  
audit method                                     审计方法 O nXo0PV/(  
audit objective                                         审计目标，审计目的 s
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audit of financial statements                      会计报表审计，财务报表审计 ZF7@b/-me  
audit opinion                                     审计意见 do" m=y  
audit period                                      被审计期间，被审计年度 mE~WE+lw9  
audit plan                                          审计计划 5EtR>Pc  
audit planning                                    编制审计计划，制定审计计划，审计计划 x;vfmgty   
audit planning stage                                  审计计划阶段 971=OEyq*  
audit procedure                                审计程序 v47' dC  
audit programme                               审计程序表，具体审计计划 v`4w=!4  
audit report                                       审计报告 ?_H9>/:.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +`>7cy%cZ  
audit report with a qualified opinion                 有保留意见的审计报告 24wDnDyh  
audit report with an adverse opinion                否定意见的审计报告 &4%pPL\f  
audit report with dual dates                      双重日期审计报告 TuwP'g[  
audit reporting stage                                 审计报告阶段 Y}[<KK}_  
audit responsibility                                   审计责任 h8V*$  
audit results                                      审计结果 O*N:A[eW  
audit risk                                          审计风险 u|<?mA!  
audit sampling                                          审计抽样 R>c>wYt
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audit sampling techniques                         审计抽样方法，审计抽样技术 gJ l^K  
audit strategies                                  审计策略 S9dxrm?  
audit summary                                         审计总结，审计小结 ~(GvjB/C8  
audit team                                         审计小组 :hICe+2ca  
audit test                                    审计测试 Hzz{wY   
audit trail                                          审计轨迹 9~V'Wev  
audit work                                        审计工作 +?\JQ|  
audit working paper                                 审计工作底稿 Ti2cD  
audited financial statement                        审计会计报表，已审计财务报表 RLf-Rdx/  
Auditing Guidelines (the～)                      审计规范指南 [#KY.n  
auditing standards                             审计准则 21!X[)r  
audit-oriented working paper                          (审计)业务类工作底稿 u(zgKoF9A  
authorisation                                     授权 :'DX M{  
authorisation of transaction                       交易的授权 -'c qepC{T  
availability                                         可获得性 RxP~%oADw  
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balance                                      余额；差额；平衡 bqn(5)%{  
balance sheet                                    资产负债表 A^aY-V  
bank                                                 银行 V_3oAu54s{  
bank account                                    银行账户，银行户头 HD<$0M|  
bank statement                                 银行对账单 fDr$Wcd~  
barter transaction                              易货交易，以物换物交易 [>NMuwtG  
basis of audit                                    审计依据  ]j0+4w  
basis of preparation                                (会计报表的)编制基础 GkOk.9Y,5  
book of account                               账目，账簿 :uYZ1O  
borrowing                                         借款，贷款，借债 ztU"CRa8  
branch                                              分支，分支机构，分店 ];5J  
brought forward                                (账户余额等的)承上年，承上期，承上页 XU7to]'K  
budget                                              预算 q&=z^Ln!G  
building                                      建筑物；大楼 :[@rA;L  
business conditions                                  业务情况，经营情况 j+3\I>  
business licence                               (企业等的)营业执照 xR-;,=J  
business relation                                业务关系 ,OlS>>,  
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