[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 5qiI.)  
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审计词汇英汉对照 <`+zvUx^?  
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ability to continue as a going concern               持续经营能力 `Hd9\;NJ  
acceptability                                     可接受性，可接受程度 ?@3&dk~ni  
acceptable level of detection risk                     检查风险的可接受水平 >HIt}Zh  
acceptance of engagement                       接受委托 }!=U ^A)  
accepting the engagement for the first time              首次接受委托 >-zkB)5<,#  
access to asset                                         对资产的接触 @?d?e+B  
according to                                     根据，依据，依照 ngLJ@TP-  
account balance                                账户余额 ;Z4o{(/zU  
account for                                       对……进行会计处理，核算；解释 QPV@'.2m  
accounting                                        会计，会计学 `oVB!eapl  
accounting advisory serve                        会计咨询服务 3&9zGy{V+  
accounting firm                                 会计师事务所 ]9@X?q  
accounting information                      会计信息，会计资料 avy=0Jmj  
accounting period                             会计期间 $`v+4]  
accounting policies                                   会计政策 8 ?" Ze(  
accounting professional bodies                 会计职业组织，会计职业团体 '%ebcL  
accounting records                                   会计记录 e{JVXc[D  
accounting responsibility                           会计责任 uOFnCy 4  
accounting service                             会计服务 R=Ymo.zs6  
accounting standards                                会计准则 C d| W#.6  
Accounting Standards for Business Enterprises       企业会计准则 ZYDWv/u  
accounting system                             会计系统 *;P2+cE>H3  
accounting treatment                                会计处理 QXB|!'  
accuracy                                    准确性，精确性 ?UJSxL  
additional audit procedures                      追加审计程序 =%L@WVbM  
addressee                                         收件人，收信人 z{' 6f@]  
Administration of State-owned Assets  (the～)     国有资产管理局 K9*IA@xL  
administrative laws and regulations                 行政法规 J[6VBM.Y  
adverse impact                                 不利影响，负面影响 5y}BCY2=/  
adverse opinion                                反对意见 wn1, EhHt  
advisory group                                  咨询组，顾问组 Mlwdha0  
agency fee                                        代理费，代理费用 3t*#!^$  
aggregate                                          总计，合计为…… (FG^UA#'  
alternation of document and record                 变造文件和记录 Vq U|kv  
alternative audit procedures                      替代审计程序，备选审计程序 X?R |x[  
amend                                              修改，修订 w#<p^CS  
amortisation                                      摊销 @ge LW!  
analytical capacity                             分析能力 B#:E?a;{  
analytical procedures                               分析性程序 [n!x&f8Xh  
annual financial statements                        年度会计报表，年度财务报表 LGfmUb-{]  
appendix                                          附录，附表 fzyzuS$  
applicable                                         适用的 @sdS0pC  
applicable laws and regulations                 适用的法规 *73AAA5LKa  
application systems                                  应用系统 kJ__:rS(T_  
apply consistently                              一贯地执行，一贯地实施 N2% :h;tf  
appropriate                                       适当的，合适的； L W?&a3e  
征用，挪用 DiR'p`b~  
appropriate authorization                          适当的授权 % !yxC  
appropriateness of audit evidence                    审计证据的适当性 Wxc^_iqA1  
approval                                    批准，核准 &8afl"_~  
assertion                                    (会计报表上的)认定；确认 +NT:<(;|i5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  VmYBa(  
asset                                                 资产，财产 POY=zUQ '/  
asset restructuring                             资产重组 4M7^
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assignment of duties                                 职责的划分 {IrJLlq  
assistant                                     助理，助理人员 99EX8  
associated company                                 联属公司，联营公司 /0l-mfRr  
association                                        联合，结合；协会，社团 Z7oaQ\fR  
assumption                                       假设，假定 Y!aLf[x]  
at a given date                                         在某一特定时日 SKW;MVC  
attestation                                         鉴证，公证 jQkUNPHu  
attestation service                             鉴证服务 NU(^6  
audit adjustment                                审计调整 >R#9\/s  
audit areas                                        审计领域 %^T!@uZr  
audit conclusion                                审计结论 <0>[c<{V<  
audit effectiveness                             审计效果 OSj%1KL  
audit efficiency                                  审计效率 zG<0CZQ8  
audit engagement letter                      审计业务约定书 (<n>EF#  
audit evidence                                          审计证据 cT I,1U  
audit fee                                    审计费 ,;c{9H  
audit files                                          审计档案 (c<f<D|  
audit findings                                     审计中发现的事项 h>.9RX &  
audit implementation stage                        审计实施阶段 m qpd  
audit mark                                        审计标识 p#z;cjfSt  
audit materiality                                 审计重要性 I IYLA(  
audit method                                     审计方法 T6;>O`B.r  
audit objective                                         审计目标，审计目的 sb 8dc  
audit of financial statements                      会计报表审计，财务报表审计 D? %e"*>  
audit opinion                                     审计意见 @ E >eq.m  
audit period                                      被审计期间，被审计年度 dbg|VoNf  
audit plan                                          审计计划 y6bjJ}  
audit planning                                    编制审计计划，制定审计计划，审计计划 O4n8MM|`  
audit planning stage                                  审计计划阶段 BJ"Ay@D*  
audit procedure                                审计程序 z}D#WWSxf  
audit programme                               审计程序表，具体审计计划 {;\%! I  
audit report                                       审计报告 2=Jmi?k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3/:LYvM<  
audit report with a qualified opinion                 有保留意见的审计报告 sBbL~ce50?  
audit report with an adverse opinion                否定意见的审计报告 ?F9hDLX  
audit report with dual dates                      双重日期审计报告 'H|;%J6d>  
audit reporting stage                                 审计报告阶段 HuK Aj  
audit responsibility                                   审计责任 `I@)<d  
audit results                                      审计结果 t ]71  
audit risk                                          审计风险 F>TYVxQ  
audit sampling                                          审计抽样 <nf=SRZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 ocq2  
audit strategies                                  审计策略 s8{-c^G:R  
audit summary                                         审计总结，审计小结 v]l&dgoT  
audit team                                         审计小组 xcsFODx~  
audit test                                    审计测试 Ja^7$WY
 
audit trail                                          审计轨迹 3LT+9ad2d  
audit work                                        审计工作 *1R##9\jU7  
audit working paper                                 审计工作底稿 G3oxa/mO  
audited financial statement                        审计会计报表，已审计财务报表 ,.J<.#D3 J  
Auditing Guidelines (the～)                      审计规范指南 EUJ1RhajF  
auditing standards                             审计准则 ^u=PdBY  
audit-oriented working paper                          (审计)业务类工作底稿 W<Bxm|  
authorisation                                     授权 =ZFcxGo  
authorisation of transaction                       交易的授权 ](]*]a4ss  
availability                                         可获得性 nomu$|I  
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balance                                      余额；差额；平衡 V+P8P7y37B  
balance sheet                                    资产负债表 ,<`|-oa  
bank                                                 银行 *Pa2bY3:  
bank account                                    银行账户，银行户头 0F-mROC=F  
bank statement                                 银行对账单 {yGZc3e1j  
barter transaction                              易货交易，以物换物交易 !pG+Ak?  
basis of audit                                    审计依据 fQ2!sV  
basis of preparation                                (会计报表的)编制基础 c_R)P,P  
book of account                               账目，账簿 `;zu1o  
borrowing                                         借款，贷款，借债 %ZJ),9+  
branch                                              分支，分支机构，分店 ~ra#UG\Y8  
brought forward                                (账户余额等的)承上年，承上期，承上页 C}t+t  
budget                                              预算 a15,'v$O  
building                                      建筑物；大楼 a* pXrp@  
business conditions                                  业务情况，经营情况 Y*]l|)a6_]  
business licence                               (企业等的)营业执照 g}\U, (  
business relation                                业务关系 PR48~K,?  
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