[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 )[.FUx  
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审计词汇英汉对照 -R?~Yysd7K  
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ability to continue as a going concern               持续经营能力 K?+iu |$&  
acceptability                                     可接受性，可接受程度 R^.E";/h  
acceptable level of detection risk                     检查风险的可接受水平 D1}Bn2BM$  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 T>7$<ulm  
access to asset                                         对资产的接触 PHU#$LG  
according to                                     根据，依据，依照 .]SE>3  
account balance                                账户余额 B[%FZm$`M  
account for                                       对……进行会计处理，核算；解释 9D#"Ey  
accounting                                        会计，会计学 s.d }*H-o  
accounting advisory serve                        会计咨询服务 52 ?TLID  
accounting firm                                 会计师事务所 Q*u4q-DE  
accounting information                      会计信息，会计资料 fjVGps$j  
accounting period                             会计期间 hK5BOq!y  
accounting policies                                   会计政策 >k)}R|tJ  
accounting professional bodies                 会计职业组织，会计职业团体 ]a F,r"  
accounting records                                   会计记录 JKN0:/t7Q  
accounting responsibility                           会计责任 H`odQkZ!  
accounting service                             会计服务 rtd&WkU rD  
accounting standards                                会计准则 `O4Ysk72x9  
Accounting Standards for Business Enterprises       企业会计准则 t}n:!v"|+O  
accounting system                             会计系统 q,w8ca4~y  
accounting treatment                                会计处理 -'ePx f  
accuracy                                    准确性，精确性 ByqB4Hv2  
additional audit procedures                      追加审计程序 f_2tMiy5  
addressee                                         收件人，收信人 " Qj;pqR  
Administration of State-owned Assets  (the～)     国有资产管理局 K:hZ  
administrative laws and regulations                 行政法规 yxP
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adverse impact                                 不利影响，负面影响 do@`(f3g  
adverse opinion                                反对意见 -T3 z@k  
advisory group                                  咨询组，顾问组 \ <b-I  
agency fee                                        代理费，代理费用 2Hl0besm  
aggregate                                          总计，合计为…… 1W*%}!&Gm  
alternation of document and record                 变造文件和记录 lJ1_Zs `  
alternative audit procedures                      替代审计程序，备选审计程序 {=};<;_F  
amend                                              修改，修订 ++=t|ZS U  
amortisation                                      摊销 QT)D|]bH  
analytical capacity                             分析能力 AWsy9  
analytical procedures                               分析性程序 ,kS3Ioj  
annual financial statements                        年度会计报表，年度财务报表 U\dq Mp#Wy  
appendix                                          附录，附表 ^'9:n\SKQ  
applicable                                         适用的 oRH]67(Z  
applicable laws and regulations                 适用的法规 .;nU" a3'  
application systems                                  应用系统 ]U?)_P@}  
apply consistently                              一贯地执行，一贯地实施 GF]V$5.ps  
appropriate                                       适当的，合适的； LE$_qX`L  
征用，挪用 ;n1<1M>!  
appropriate authorization                          适当的授权 3<">1] /,  
appropriateness of audit evidence                    审计证据的适当性 |e49F  
approval                                    批准，核准 b'F#Y9  
assertion                                    (会计报表上的)认定；确认 r: Ij\YQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l`"i'P   
asset                                                 资产，财产 ;>%@  
asset restructuring                             资产重组 9C9>V]  
assignment of duties                                 职责的划分 5A^$!q P  
assistant                                     助理，助理人员 D2<(V,h9  
associated company                                 联属公司，联营公司 nM]Sb|1:  
association                                        联合，结合；协会，社团 JAEn 72  
assumption                                       假设，假定 O.OPIQ=?:w  
at a given date                                         在某一特定时日 hdW}._  
attestation                                         鉴证，公证 R<wP O-dX  
attestation service                             鉴证服务 Am>^{qh9  
audit adjustment                                审计调整 pgNyLgN  
audit areas                                        审计领域  M18<d1*  
audit conclusion                                审计结论 D3,9X#B=  
audit effectiveness                             审计效果 &USKudXmb  
audit efficiency                                  审计效率 Qy< ~{6V  
audit engagement letter                      审计业务约定书 H$G`e'`OZ  
audit evidence                                          审计证据 vxN,oa{hf  
audit fee                                    审计费 %<[?;  
audit files                                          审计档案 m3Ma2jLWC  
audit findings                                     审计中发现的事项 pCOtk'n  
audit implementation stage                        审计实施阶段 ]dvNUD   
audit mark                                        审计标识 6ooCg>9/Z  
audit materiality                                 审计重要性 :`U@b
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audit method                                     审计方法 E(%_aFx>/  
audit objective                                         审计目标，审计目的 VR:4|_o  
audit of financial statements                      会计报表审计，财务报表审计 xb6y=L  
audit opinion                                     审计意见 b9 Gq';o  
audit period                                      被审计期间，被审计年度 kF,_o/Jc  
audit plan                                          审计计划 p>9-Ga  
audit planning                                    编制审计计划，制定审计计划，审计计划 qpjG_G5/  
audit planning stage                                  审计计划阶段 R#8.]
 
audit procedure                                审计程序 p0r:U<&  
audit programme                               审计程序表，具体审计计划 '+8`3['  
audit report                                       审计报告 b"JJ3$D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TDqH"q0  
audit report with a qualified opinion                 有保留意见的审计报告 L_ &`  
audit report with an adverse opinion                否定意见的审计报告 wgETL|3-  
audit report with dual dates                      双重日期审计报告 A.[~}ywH  
audit reporting stage                                 审计报告阶段 [9c|!w^F  
audit responsibility                                   审计责任 yAyq-G"sO  
audit results                                      审计结果 Ej;BI#gx=  
audit risk                                          审计风险 ;^yR,32F  
audit sampling                                          审计抽样 vZ0K1UTEXY  
audit sampling techniques                         审计抽样方法，审计抽样技术 n\/ JNzd3  
audit strategies                                  审计策略 )P|&o%E  
audit summary                                         审计总结，审计小结 % ]U'   
audit team                                         审计小组 =uG}pgh0  
audit test                                    审计测试 #gQaNc?  
audit trail                                          审计轨迹 _zuX6DO  
audit work                                        审计工作 R}T8cVxc  
audit working paper                                 审计工作底稿 Y<vHL<G  
audited financial statement                        审计会计报表，已审计财务报表 )fGIe rS  
Auditing Guidelines (the～)                      审计规范指南 cT&!_g#g  
auditing standards                             审计准则 v4
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audit-oriented working paper                          (审计)业务类工作底稿 Q)lN7oD  
authorisation                                     授权 s+omCr|H;A  
authorisation of transaction                       交易的授权 -G|?Kl  
availability                                         可获得性 16cc9%   
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balance                                      余额；差额；平衡 :"im2J  
balance sheet                                    资产负债表 "kdmqvTHK0  
bank                                                 银行 jeu|9{iTVu  
bank account                                    银行账户，银行户头 <F%c"Rkh  
bank statement                                 银行对账单 ^F="'/Pq[  
barter transaction                              易货交易，以物换物交易 9P7^*f:E  
basis of audit                                    审计依据 l(~i>iQ 4  
basis of preparation                                (会计报表的)编制基础 Ow3t2G  
book of account                               账目，账簿 WL#E%6p[  
borrowing                                         借款，贷款，借债 cOa){&u  
branch                                              分支，分支机构，分店 ;Yr?"|  
brought forward                                (账户余额等的)承上年，承上期，承上页 \OlB(%E7  
budget                                              预算 [t}@>@W|  
building                                      建筑物；大楼 nD
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business conditions                                  业务情况，经营情况 4DTT/ER'qA  
business licence                               (企业等的)营业执照 <Na .6P  
business relation                                业务关系 Ug P  
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