[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 %|D\j-~  
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审计词汇英汉对照 [/+dHW|  
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ability to continue as a going concern               持续经营能力 P[#W Hbn  
acceptability                                     可接受性，可接受程度 ."!8B9
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acceptable level of detection risk                     检查风险的可接受水平 ]df9'\  
acceptance of engagement                       接受委托 (.quX@w"m  
accepting the engagement for the first time              首次接受委托 s!j(nUd/  
access to asset                                         对资产的接触 ^EuyvftZ  
according to                                     根据，依据，依照 /8$1[[[  
account balance                                账户余额 3I>S:|=K  
account for                                       对……进行会计处理，核算；解释 0'q(XB`i=  
accounting                                        会计，会计学 _} X`t8Lh  
accounting advisory serve                        会计咨询服务 Z0F>"Z_qn  
accounting firm                                 会计师事务所 G3_mWppH  
accounting information                      会计信息，会计资料 ziLr }/tg  
accounting period                             会计期间 ?(,5eg  
accounting policies                                   会计政策  &aevR^f+  
accounting professional bodies                 会计职业组织，会计职业团体 f1
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accounting records                                   会计记录 YzhN|!;!k  
accounting responsibility                           会计责任 S,"ChR  
accounting service                             会计服务 }<\65 B$1  
accounting standards                                会计准则 ,syA()  
Accounting Standards for Business Enterprises       企业会计准则 
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accounting system                             会计系统 St7D.|  
accounting treatment                                会计处理 8Snq75Q<   
accuracy                                    准确性，精确性 LKf5r,C  
additional audit procedures                      追加审计程序 :E>n)_^  
addressee                                         收件人，收信人 2uc
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Administration of State-owned Assets  (the～)     国有资产管理局 ?CUp&L0-"  
administrative laws and regulations                 行政法规 o$blPTN  
adverse impact                                 不利影响，负面影响 E9Xk8w'+  
adverse opinion                                反对意见 r;%zGFp  
advisory group                                  咨询组，顾问组 M;p q2$  
agency fee                                        代理费，代理费用 }d~FTre  
aggregate                                          总计，合计为…… L yA(.  
alternation of document and record                 变造文件和记录 E!}-qbH^  
alternative audit procedures                      替代审计程序，备选审计程序 VI|DMx   
amend                                              修改，修订 /qkIoF2  
amortisation                                      摊销 owpJ7S1~  
analytical capacity                             分析能力 uDE91.pUkr  
analytical procedures                               分析性程序 [
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annual financial statements                        年度会计报表，年度财务报表 d"d)<f   
appendix                                          附录，附表 &W!d}, ;  
applicable                                         适用的 l> 5]Wd{/  
applicable laws and regulations                 适用的法规 R 6yvpH  
application systems                                  应用系统 [>J~M!yu:r  
apply consistently                              一贯地执行，一贯地实施 <0Egkz3s  
appropriate                                       适当的，合适的； }'.Sn{OWf  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 E'BH7JV  
approval                                    批准，核准 t!=~5YgKs  
assertion                                    (会计报表上的)认定；确认 %*Z2Gef?H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Lx
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asset                                                 资产，财产 qi KtR  
asset restructuring                             资产重组 W'
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assignment of duties                                 职责的划分 }rMpp[  
assistant                                     助理，助理人员 &v9PT!R~  
associated company                                 联属公司，联营公司 ! ^*;c#  
association                                        联合，结合；协会，社团 kJ<Xq   
assumption                                       假设，假定 lRATrp#T  
at a given date                                         在某一特定时日 norc!?L  
attestation                                         鉴证，公证 Hj4w i|  
attestation service                             鉴证服务 KGE-RK  
audit adjustment                                审计调整 hzPB~obC  
audit areas                                        审计领域 `1d`9AS2g  
audit conclusion                                审计结论 zju
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audit effectiveness                             审计效果 ^1Zq0  
audit efficiency                                  审计效率 hIO4%RQj_  
audit engagement letter                      审计业务约定书 U`nS` p  
audit evidence                                          审计证据 E=_B@VJknW  
audit fee                                    审计费 K9N0kBJ0<  
audit files                                          审计档案 %J ( }D7-,  
audit findings                                     审计中发现的事项 X @jYQ.  
audit implementation stage                        审计实施阶段 8.%a"sxr  
audit mark                                        审计标识 -IsdU7}  
audit materiality                                 审计重要性 ,Qi|g'a  
audit method                                     审计方法 Hv7D+j8M  
audit objective                                         审计目标，审计目的 i!}nGJG g  
audit of financial statements                      会计报表审计，财务报表审计 :-WCW);N  
audit opinion                                     审计意见 vb ^!(  
audit period                                      被审计期间，被审计年度 /2\=sTd  
audit plan                                          审计计划 KjfKo;T  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,a_{ Y+  
audit planning stage                                  审计计划阶段 F']%q 0  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 k-DB~-L  
audit report                                       审计报告 GoVPo'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -"dy z(  
audit report with a qualified opinion                 有保留意见的审计报告 F-7b`cF9[r  
audit report with an adverse opinion                否定意见的审计报告 K\E]X\:  
audit report with dual dates                      双重日期审计报告 >
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audit reporting stage                                 审计报告阶段 a~eLkWnh<k  
audit responsibility                                   审计责任 Qbt>}?-  
audit results                                      审计结果 aU8Ti8A>  
audit risk                                          审计风险 NG W{Z~l  
audit sampling                                          审计抽样 f`]E]5?  
audit sampling techniques                         审计抽样方法，审计抽样技术 yY-t4WeXP  
audit strategies                                  审计策略 {f-/,g~  
audit summary                                         审计总结，审计小结 'W2$wN+P  
audit team                                         审计小组 2#A9D.- h  
audit test                                    审计测试 2c`=S5  
audit trail                                          审计轨迹 %TTL^@1!b  
audit work                                        审计工作 f5qHBQ  
audit working paper                                 审计工作底稿 ~rJw$v  
audited financial statement                        审计会计报表，已审计财务报表 T&MS_E&;  
Auditing Guidelines (the～)                      审计规范指南 6V6g{6W,/  
auditing standards                             审计准则 G@<lwnvD*J  
audit-oriented working paper                          (审计)业务类工作底稿 78inh
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authorisation                                     授权 Vh9s.=*P@  
authorisation of transaction                       交易的授权 /?-p^6U  
availability                                         可获得性 !#gE'(J;c  
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balance                                      余额；差额；平衡 L.%~?T[F  
balance sheet                                    资产负债表 l=?y=2+  
bank                                                 银行 Y+`-~ 88  
bank account                                    银行账户，银行户头 0?;Hmq3  
bank statement                                 银行对账单 l3#dfW{  
barter transaction                              易货交易，以物换物交易 0uJzff!|  
basis of audit                                    审计依据 (?3\.tQ}}  
basis of preparation                                (会计报表的)编制基础 '2J6%Gg  
book of account                               账目，账簿 U\ E{-7  
borrowing                                         借款，贷款，借债 }vA nP]!A5  
branch                                              分支，分支机构，分店 a`X&;jH0ef  
brought forward                                (账户余额等的)承上年，承上期，承上页 +|)#yE$aMh  
budget                                              预算
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building                                      建筑物；大楼 -R \@W q@  
business conditions                                  业务情况，经营情况 D!T4k]^  
business licence                               (企业等的)营业执照 9Kx:^~}20o  
business relation                                业务关系 Fsj&/: q  
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