[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 ,PECYwegkt  
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审计词汇英汉对照 nNaXp*J  
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ability to continue as a going concern               持续经营能力 +7U  
acceptability                                     可接受性，可接受程度 8uch i  
acceptable level of detection risk                     检查风险的可接受水平 PB9/m-\H  
acceptance of engagement                       接受委托 c0ez/q1S  
accepting the engagement for the first time              首次接受委托 lw[e*q{s.  
access to asset                                         对资产的接触 k1='c7s  
according to                                     根据，依据，依照 }T.?c9l X  
account balance                                账户余额 aDL*W@1S  
account for                                       对……进行会计处理，核算；解释 ]|U-y645  
accounting                                        会计，会计学 !MVj=(  
accounting advisory serve                        会计咨询服务 B4ZIURciGz  
accounting firm                                 会计师事务所 j U[ O  
accounting information                      会计信息，会计资料 % /}WUP^H  
accounting period                             会计期间 s-*._;  
accounting policies                                   会计政策 XiQkrZ  
accounting professional bodies                 会计职业组织，会计职业团体 3s *(uS(  
accounting records                                   会计记录 1J}8sG2`  
accounting responsibility                           会计责任 .lNs4e  
accounting service                             会计服务 ;o-yQmdh  
accounting standards                                会计准则 ^"i~ DC  
Accounting Standards for Business Enterprises       企业会计准则 nfdq y)  
accounting system                             会计系统 %gd(wzco  
accounting treatment                                会计处理 uD9|.P}  
accuracy                                    准确性，精确性 wRtZ`o  
additional audit procedures                      追加审计程序 L]d-33.c!H  
addressee                                         收件人，收信人 P0Z!?`e=M  
Administration of State-owned Assets  (the～)     国有资产管理局 6!q#x[A  
administrative laws and regulations                 行政法规 bAwl:l
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adverse impact                                 不利影响，负面影响 DmqSQA  
adverse opinion                                反对意见 zj|WZ=1*Wp  
advisory group                                  咨询组，顾问组 .*YD&(  
agency fee                                        代理费，代理费用 $uj(G7_  
aggregate                                          总计，合计为…… WYrI|^[>  
alternation of document and record                 变造文件和记录 JkQ\)^5v  
alternative audit procedures                      替代审计程序，备选审计程序 g(ogXA1  
amend                                              修改，修订 bKDA!R2  
amortisation                                      摊销 OGO~f;7  
analytical capacity                             分析能力 (%_n!ip^  
analytical procedures                               分析性程序 7KjUW\mN2Z  
annual financial statements                        年度会计报表，年度财务报表 :5fAPK2r<  
appendix                                          附录，附表 sJG5/w  
applicable                                         适用的 b)#Oc,  
applicable laws and regulations                 适用的法规 ^U[D4UM  
application systems                                  应用系统 "v-(g 9(  
apply consistently                              一贯地执行，一贯地实施 YDC&u8  
appropriate                                       适当的，合适的； #Q"O4 b:8  
征用，挪用 (C;I*cv  
appropriate authorization                          适当的授权 ^:=f^N=^  
appropriateness of audit evidence                    审计证据的适当性 O) atNE  
approval                                    批准，核准 *QGm//b  
assertion                                    (会计报表上的)认定；确认 :9t4s#.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >rsqH+oL  
asset                                                 资产，财产 tw=oH9c80  
asset restructuring                             资产重组 PU<PhuMd  
assignment of duties                                 职责的划分 E:`v+S_h  
assistant                                     助理，助理人员 O$u"/cwe*  
associated company                                 联属公司，联营公司 4qi[r)G  
association                                        联合，结合；协会，社团 _~u2: yl(  
assumption                                       假设，假定 l^MzN  
at a given date                                         在某一特定时日 PxFWJ?=  
attestation                                         鉴证，公证 m!tx(XsXU  
attestation service                             鉴证服务 )\uO9PB[O  
audit adjustment                                审计调整 M<PIeKIEB  
audit areas                                        审计领域 v *-0M  
audit conclusion                                审计结论 _nh[(F<hz  
audit effectiveness                             审计效果 4NN$( S-W  
audit efficiency                                  审计效率 mLV[uhq   
audit engagement letter                      审计业务约定书 LUX*P7*B  
audit evidence                                          审计证据 2
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audit fee                                    审计费 *Lqg=9kzr  
audit files                                          审计档案 u"1rF^j6k  
audit findings                                     审计中发现的事项 :#k &\f-Y  
audit implementation stage                        审计实施阶段 .iMN,+qP  
audit mark                                        审计标识 'B5^P  
audit materiality                                 审计重要性 |*/[`|*G  
audit method                                     审计方法  gKz(=  
audit objective                                         审计目标，审计目的 ` |IUGz  
audit of financial statements                      会计报表审计，财务报表审计 azQD >  
audit opinion                                     审计意见 XW{>-PBg:  
audit period                                      被审计期间，被审计年度 QqNW}:#  
audit plan                                          审计计划 ",aTWQgN  
audit planning                                    编制审计计划，制定审计计划，审计计划 mrIh0B:`  
audit planning stage                                  审计计划阶段 F!zP<A"  
audit procedure                                审计程序 t\P<X^d%  
audit programme                               审计程序表，具体审计计划 )a@k]#)Skm  
audit report                                       审计报告 tZ`Ts}\e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RlT3Iz;  
audit report with a qualified opinion                 有保留意见的审计报告 "tjLc6Xl^  
audit report with an adverse opinion                否定意见的审计报告 uiq^|5Z  
audit report with dual dates                      双重日期审计报告 m7EcnQf  
audit reporting stage                                 审计报告阶段 WQyLf;!Lz  
audit responsibility                                   审计责任 p'7*6bj1  
audit results                                      审计结果 ~x#w<0e>  
audit risk                                          审计风险 n1 6 `y}  
audit sampling                                          审计抽样 No]~jnqDM  
audit sampling techniques                         审计抽样方法，审计抽样技术 lif&@of  
audit strategies                                  审计策略 98=wnWX6$  
audit summary                                         审计总结，审计小结 H~ZV*[A`  
audit team                                         审计小组 dL7E<?l  
audit test                                    审计测试 1I@8A>2^OX  
audit trail                                          审计轨迹 }_=eT]  
audit work                                        审计工作 _iNq"8>2  
audit working paper                                 审计工作底稿 +)zOer,  
audited financial statement                        审计会计报表，已审计财务报表 niB`2J  
Auditing Guidelines (the～)                      审计规范指南 DCqY|4Qc  
auditing standards                             审计准则 w 4[{2  
audit-oriented working paper                          (审计)业务类工作底稿 F}Vr:~  
authorisation                                     授权 ctE\ q  
authorisation of transaction                       交易的授权 g&/T*L  
availability                                         可获得性 `al<(FwGE  
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balance                                      余额；差额；平衡 {(r6 e  
balance sheet                                    资产负债表 87hq{tTs]  
bank                                                 银行 MSf;ZB  
bank account                                    银行账户，银行户头 Ft}@1w5  
bank statement                                 银行对账单 w]N!S;<N  
barter transaction                              易货交易，以物换物交易 l;o1 d-n]  
basis of audit                                    审计依据 >EY3/Go>  
basis of preparation                                (会计报表的)编制基础 II6CHjW`;  
book of account                               账目，账簿 ! K|5bK  
borrowing                                         借款，贷款，借债 I? ,>DHUX  
branch                                              分支，分支机构，分店 lNSLs"x^  
brought forward                                (账户余额等的)承上年，承上期，承上页 iY21Q
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budget                                              预算 ZP
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building                                      建筑物；大楼 9B;{]c  
business conditions                                  业务情况，经营情况 t!RiUZAo  
business licence                               (企业等的)营业执照 N7e"@Ic  
business relation                                业务关系 1GzAG;UUo6  
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