[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 O?rVa:
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审计词汇英汉对照 L%I@HB9-Q0  
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ability to continue as a going concern               持续经营能力 4E<iIA\
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acceptability                                     可接受性，可接受程度 D&:,,Dp  
acceptable level of detection risk                     检查风险的可接受水平 ?/5WM%  
acceptance of engagement                       接受委托 9qIjs$g  
accepting the engagement for the first time              首次接受委托 |3QKxS0  
access to asset                                         对资产的接触 x^xlH!Sc  
according to                                     根据，依据，依照 #] cO] I  
account balance                                账户余额 ~~ ;J[Fp  
account for                                       对……进行会计处理，核算；解释 E&#cU}ErN  
accounting                                        会计，会计学 g>u{H:  
accounting advisory serve                        会计咨询服务 7c5+8k3  
accounting firm                                 会计师事务所 o @XhL9  
accounting information                      会计信息，会计资料 SI^!e 1@M[  
accounting period                             会计期间 Me_.X_  
accounting policies                                   会计政策 Am{Vtl)i  
accounting professional bodies                 会计职业组织，会计职业团体 'QeCJ5p]  
accounting records                                   会计记录 [x{'NwP?  
accounting responsibility                           会计责任 criOJ-  
accounting service                             会计服务 zU}Ru&T9  
accounting standards                                会计准则 |@!4BA  
Accounting Standards for Business Enterprises       企业会计准则 :Z3Tyj}4  
accounting system                             会计系统 ViKN| W>T  
accounting treatment                                会计处理 lhZXq!2p  
accuracy                                    准确性，精确性 w|lA%H7`J  
additional audit procedures                      追加审计程序 $~W=)f9  
addressee                                         收件人，收信人 Pp#  
Administration of State-owned Assets  (the～)     国有资产管理局 Py_yIwQqg  
administrative laws and regulations                 行政法规 CD]"Q1 t}  
adverse impact                                 不利影响，负面影响 )O;6S$z 9Y  
adverse opinion                                反对意见 z.P<)[LUc  
advisory group                                  咨询组，顾问组 bbddbRj;  
agency fee                                        代理费，代理费用 @Fvp~]jCb  
aggregate                                          总计，合计为…… 62)Qr  
alternation of document and record                 变造文件和记录 aQzx^%B1  
alternative audit procedures                      替代审计程序，备选审计程序 bvzNur_  
amend                                              修改，修订 q|r^)0W  
amortisation                                      摊销 `#Z=cq^_  
analytical capacity                             分析能力 =r:(g a  
analytical procedures                               分析性程序 3)cH\gsg9  
annual financial statements                        年度会计报表，年度财务报表 |zd+ \o  
appendix                                          附录，附表 =hL;Q@inb  
applicable                                         适用的 rr~O6Db  
applicable laws and regulations                 适用的法规 C&wp*  
application systems                                  应用系统 $S(<7[Z  
apply consistently                              一贯地执行，一贯地实施 C%&A9(jG  
appropriate                                       适当的，合适的； 57@6O-t-  
征用，挪用 r9sq3z|%  
appropriate authorization                          适当的授权 wo>7^ZA  
appropriateness of audit evidence                    审计证据的适当性 &UrPb%=2H  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 Z{XF!pS%H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .=G?Zd  
asset                                                 资产，财产 inQ1$  
asset restructuring                             资产重组 l5P!9P  
assignment of duties                                 职责的划分 q8 &\;GK|  
assistant                                     助理，助理人员 A
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associated company                                 联属公司，联营公司 FT8<a }o  
association                                        联合，结合；协会，社团 VcX89c4\  
assumption                                       假设，假定 !1m7^3l7j  
at a given date                                         在某一特定时日 Oz{FM6  
attestation                                         鉴证，公证 " l;=jk]  
attestation service                             鉴证服务 p ;]Qxh  
audit adjustment                                审计调整 }vK8P r%  
audit areas                                        审计领域 `@3{}  
audit conclusion                                审计结论 @V}!elV  
audit effectiveness                             审计效果 3R>"X c  
audit efficiency                                  审计效率 unvS`>)Np  
audit engagement letter                      审计业务约定书 yRAfIB$T}"  
audit evidence                                          审计证据 3le$0f:O  
audit fee                                    审计费 ^tFlA)  
audit files                                          审计档案 \JLea$TM:  
audit findings                                     审计中发现的事项 ~~r7TP
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audit implementation stage                        审计实施阶段 u7nTk'#r  
audit mark                                        审计标识 .~O- <P#  
audit materiality                                 审计重要性 + *)Kyk  
audit method                                     审计方法 #W9{3JGUY  
audit objective                                         审计目标，审计目的 PRal>s&f  
audit of financial statements                      会计报表审计，财务报表审计 lJvfgP-j  
audit opinion                                     审计意见 `eEiSf  
audit period                                      被审计期间，被审计年度 w<LV5w+  
audit plan                                          审计计划 */'j[uj  
audit planning                                    编制审计计划，制定审计计划，审计计划 xp*Wf#BF  
audit planning stage                                  审计计划阶段 <sTY<iVR  
audit procedure                                审计程序 =JaxT90x  
audit programme                               审计程序表，具体审计计划 V7<w9MM  
audit report                                       审计报告 NG5k9pJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oL U!x
 
audit report with a qualified opinion                 有保留意见的审计报告 }vxRjO,  
audit report with an adverse opinion                否定意见的审计报告 &|fPskpy  
audit report with dual dates                      双重日期审计报告 7}L.(Jp9  
audit reporting stage                                 审计报告阶段 y9Pw'4R  
audit responsibility                                   审计责任 V}h <,E9  
audit results                                      审计结果 \_)[FC@  
audit risk                                          审计风险 Nt,:`o |  
audit sampling                                          审计抽样 M 4E|^p=5  
audit sampling techniques                         审计抽样方法，审计抽样技术 bx%Ky0Z  
audit strategies                                  审计策略 gq~K(Q<O<  
audit summary                                         审计总结，审计小结 q Tz5P  
audit team                                         审计小组 yZ-Ql11
 
audit test                                    审计测试 Df@b;-E  
audit trail                                          审计轨迹 kx%\Cz  
audit work                                        审计工作 Y)68  
audit working paper                                 审计工作底稿 zeshM8=  
audited financial statement                        审计会计报表，已审计财务报表 d(YAH@  
Auditing Guidelines (the～)                      审计规范指南 {
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auditing standards                             审计准则 r ?<?0j  
audit-oriented working paper                          (审计)业务类工作底稿 R8>1 7w.  
authorisation                                     授权 l0PXU)>C  
authorisation of transaction                       交易的授权 1RauI0d*  
availability                                         可获得性 emHaZhh  
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balance                                      余额；差额；平衡 =5O&4G`}  
balance sheet                                    资产负债表 kl|m @Nxp
 
bank                                                 银行 *SYu q)  
bank account                                    银行账户，银行户头 =j%ORD[  
bank statement                                 银行对账单 zmg :Z p=  
barter transaction                              易货交易，以物换物交易 oXQI"?^+  
basis of audit                                    审计依据 z s\N)LyM  
basis of preparation                                (会计报表的)编制基础 &`}d;r|yn1  
book of account                               账目，账簿 V#+M lN  
borrowing                                         借款，贷款，借债 p'kB1)~|  
branch                                              分支，分支机构，分店 \0;EHB  
brought forward                                (账户余额等的)承上年，承上期，承上页 `j4OKZ  
budget                                              预算 [U,hb1Wi3  
building                                      建筑物；大楼 N97WI+`  
business conditions                                  业务情况，经营情况 S]ed96V v  
business licence                               (企业等的)营业执照 .7HEI;4  
business relation                                业务关系 3F9dr@I.7  
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