[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 OA??fb,b  
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审计词汇英汉对照 V3'QA1$  
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ability to continue as a going concern               持续经营能力 %{*}KsS`p  
acceptability                                     可接受性，可接受程度 UGNFWZ c  
acceptable level of detection risk                     检查风险的可接受水平 zice0({iJ  
acceptance of engagement                       接受委托 vt3yCS  
accepting the engagement for the first time              首次接受委托 e5_:15%R\  
access to asset                                         对资产的接触 YY(,H!  
according to                                     根据，依据，依照 0i2ZgOJ  
account balance                                账户余额 C%8jWc  
account for                                       对……进行会计处理，核算；解释 :_%  
accounting                                        会计，会计学 hVe@:1og#  
accounting advisory serve                        会计咨询服务 :bxq%D%|o  
accounting firm                                 会计师事务所 d`U{-?N>  
accounting information                      会计信息，会计资料 w1-/U+0o  
accounting period                             会计期间 wD-(3ZVd4  
accounting policies                                   会计政策 ]urrAIK  
accounting professional bodies                 会计职业组织，会计职业团体 `CP}1W>  
accounting records                                   会计记录 `b^eRnpR  
accounting responsibility                           会计责任 15i8) 4h  
accounting service                             会计服务 iol.RszlZ|  
accounting standards                                会计准则 !A(*?0`  
Accounting Standards for Business Enterprises       企业会计准则 @tvAI2W  
accounting system                             会计系统 5+<<:5_6l  
accounting treatment                                会计处理 'OKDB7Ni  
accuracy                                    准确性，精确性 <!#6c :(Q  
additional audit procedures                      追加审计程序 ZW$P
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addressee                                         收件人，收信人 L
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Administration of State-owned Assets  (the～)     国有资产管理局 ad).X:Qs  
administrative laws and regulations                 行政法规 tl|Qw";I  
adverse impact                                 不利影响，负面影响 K4Mv\!Q<8  
adverse opinion                                反对意见 B1]dub9  
advisory group                                  咨询组，顾问组 Re3vW re  
agency fee                                        代理费，代理费用 Y]ML-smN  
aggregate                                          总计，合计为…… ] 8sVXZ  
alternation of document and record                 变造文件和记录 N`7) 88>w  
alternative audit procedures                      替代审计程序，备选审计程序 s)dN.'5/  
amend                                              修改，修订 \vVGfG?6  
amortisation                                      摊销 wXv\[zL`  
analytical capacity                             分析能力 *xxG@h|5 n  
analytical procedures                               分析性程序 i?uJ<BdU[  
annual financial statements                        年度会计报表，年度财务报表 $~xY6"_}!!  
appendix                                          附录，附表 85U')LY  
applicable                                         适用的 VY)! bjW.  
applicable laws and regulations                 适用的法规 ?Xscc mN  
application systems                                  应用系统 #F\}PCBe'  
apply consistently                              一贯地执行，一贯地实施 )J&1uMp{  
appropriate                                       适当的，合适的； J>(I"K%  
征用，挪用 1s4+a^&  
appropriate authorization                          适当的授权 Yb8 o`j+t  
appropriateness of audit evidence                    审计证据的适当性 JTw\5j  
approval                                    批准，核准 KUG\C\z6=  
assertion                                    (会计报表上的)认定；确认 LMchNTL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @G0k+  
asset                                                 资产，财产 `a}!t=~#w  
asset restructuring                             资产重组 l$$N~FN  
assignment of duties                                 职责的划分 mAkR<\?iTF  
assistant                                     助理，助理人员 =vxiqRm  
associated company                                 联属公司，联营公司 *Z"9QX  
association                                        联合，结合；协会，社团 P+!j[X^  
assumption                                       假设，假定 )jbYWR*&  
at a given date                                         在某一特定时日 9s\;,!b  
attestation                                         鉴证，公证 lYkm1  
attestation service                             鉴证服务 PYDf|S7  
audit adjustment                                审计调整 &]gw[ `  
audit areas                                        审计领域 4R5+"h:  
audit conclusion                                审计结论 :*V1jp+  
audit effectiveness                             审计效果 t0XM#9L  
audit efficiency                                  审计效率 ~GJJ{Bm_  
audit engagement letter                      审计业务约定书 L M  
audit evidence                                          审计证据 \^9SuZ  
audit fee                                    审计费 juPW!u  
audit files                                          审计档案 X(F2 5  
audit findings                                     审计中发现的事项 `z<k7ig  
audit implementation stage                        审计实施阶段 ]*a3J45  
audit mark                                        审计标识 Z)cGe1?q  
audit materiality                                 审计重要性 @RW=(&<1  
audit method                                     审计方法 :hY
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audit objective                                         审计目标，审计目的 j,")c'r&dD  
audit of financial statements                      会计报表审计，财务报表审计 Nq |b$S[4  
audit opinion                                     审计意见 ^<fN  
audit period                                      被审计期间，被审计年度 !\.%^LK1  
audit plan                                          审计计划 T0xU}  
audit planning                                    编制审计计划，制定审计计划，审计计划 #% PnZ /  
audit planning stage                                  审计计划阶段 b]s.h8+v;  
audit procedure                                审计程序 9$7tB  
audit programme                               审计程序表，具体审计计划 eyK=F:GO  
audit report                                       审计报告 ?5d7J,"<h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Pl4$`Qw#y  
audit report with a qualified opinion                 有保留意见的审计报告 5}FPqyK"  
audit report with an adverse opinion                否定意见的审计报告 1Wzm51RU  
audit report with dual dates                      双重日期审计报告 7Pu.<b}  
audit reporting stage                                 审计报告阶段 }r:H7&|&  
audit responsibility                                   审计责任 a=3?hVpB  
audit results                                      审计结果 Y#Pl)sRr  
audit risk                                          审计风险 QEIu}e6b  
audit sampling                                          审计抽样 q1QrtJFPG  
audit sampling techniques                         审计抽样方法，审计抽样技术 <i
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audit strategies                                  审计策略 {Rb|";  
audit summary                                         审计总结，审计小结 A
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audit team                                         审计小组 :=u Ku'~  
audit test                                    审计测试 _h1n]@ d5  
audit trail                                          审计轨迹 FV|/o%XqK  
audit work                                        审计工作 8Qtd,  
audit working paper                                 审计工作底稿 )*_4=-8H  
audited financial statement                        审计会计报表，已审计财务报表 6|*em4  
Auditing Guidelines (the～)                      审计规范指南 h^#K4/  
auditing standards                             审计准则 #Pi}2RBRu  
audit-oriented working paper                          (审计)业务类工作底稿 b=<xzvy  
authorisation                                     授权 ,gHgb  
authorisation of transaction                       交易的授权 Q$_S/d%*  
availability                                         可获得性 4OL
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balance                                      余额；差额；平衡 u\gPx4]4c  
balance sheet                                    资产负债表 C"w>U  
bank                                                 银行 NQCJ '%L6  
bank account                                    银行账户，银行户头 z>HeM Mei  
bank statement                                 银行对账单 V<f76U)  
barter transaction                              易货交易，以物换物交易 Gr
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basis of audit                                    审计依据 ghq#-N/t  
basis of preparation                                (会计报表的)编制基础 7U_~_yb  
book of account                               账目，账簿 ~$7fU  
borrowing                                         借款，贷款，借债 \yeo-uN8  
branch                                              分支，分支机构，分店 bN-ljw0&  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,#Y> nP0  
budget                                              预算 Z3Le?cMt^  
building                                      建筑物；大楼 Q)oO*CnM!-  
business conditions                                  业务情况，经营情况 FbRq h|  
business licence                               (企业等的)营业执照 Qx,jUL#2  
business relation                                业务关系 qH(3Z^#.|  
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