[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 8:MYeE5  
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审计词汇英汉对照 78wcMQNX9  
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ability to continue as a going concern               持续经营能力 YeVhWPn@  
acceptability                                     可接受性，可接受程度 ORN E>6J H  
acceptable level of detection risk                     检查风险的可接受水平 _"=~aMXC.)  
acceptance of engagement                       接受委托 .jU9
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accepting the engagement for the first time              首次接受委托 tp7fmn*  
access to asset                                         对资产的接触 7VraWW`H'  
according to                                     根据，依据，依照 U,N4+F}FR  
account balance                                账户余额 (,>`\\  
account for                                       对……进行会计处理，核算；解释 p%BO:%v  
accounting                                        会计，会计学 f 36r U  
accounting advisory serve                        会计咨询服务 EifY
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accounting firm                                 会计师事务所 %{Gqhb=u\  
accounting information                      会计信息，会计资料 |j;`;"

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accounting period                             会计期间 yd k  
accounting policies                                   会计政策 _B2t|uQ  
accounting professional bodies                 会计职业组织，会计职业团体 UOyP6ej  
accounting records                                   会计记录 7^1ikmYY
 
accounting responsibility                           会计责任 ts ] +W!:  
accounting service                             会计服务 =S,^"D\Z:  
accounting standards                                会计准则 ^VQiq7 xm  
Accounting Standards for Business Enterprises       企业会计准则 u4Sa4o  
accounting system                             会计系统 V+Z22  
accounting treatment                                会计处理 kDrGl{U}  
accuracy                                    准确性，精确性 Oe?nX>  
additional audit procedures                      追加审计程序 ?~$y3<[  
addressee                                         收件人，收信人 P VPwYmte  
Administration of State-owned Assets  (the～)     国有资产管理局 _+U`afV  
administrative laws and regulations                 行政法规 -M4#dHR_!  
adverse impact                                 不利影响，负面影响 *m7e>]-  
adverse opinion                                反对意见 S9.jc@#.`  
advisory group                                  咨询组，顾问组 V
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agency fee                                        代理费，代理费用 NJ~'`{3v  
aggregate                                          总计，合计为…… uo0(W3Q *  
alternation of document and record                 变造文件和记录 -`( :L[  
alternative audit procedures                      替代审计程序，备选审计程序 @[^H*^1|g  
amend                                              修改，修订 NQb?&.C   
amortisation                                      摊销 !vU[V,~  
analytical capacity                             分析能力 eu~ ;G H  
analytical procedures                               分析性程序 *ULXJZ%  
annual financial statements                        年度会计报表，年度财务报表 =y<Fz*aA  
appendix                                          附录，附表 ."2V:; ;  
applicable                                         适用的 4#o` -vcW  
applicable laws and regulations                 适用的法规 }.
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application systems                                  应用系统 TZ/u"' ZS  
apply consistently                              一贯地执行，一贯地实施 &CS=*)>$  
appropriate                                       适当的，合适的； 3cnsJV]  
征用，挪用 {uw]s< 6  
appropriate authorization                          适当的授权 )TLDNpH?J  
appropriateness of audit evidence                    审计证据的适当性 ALG +  
approval                                    批准，核准 zd}"8  
assertion                                    (会计报表上的)认定；确认 ^t| %!r G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R\XJ  
asset                                                 资产，财产 V3UEuA  
asset restructuring                             资产重组 , vR4x:W  
assignment of duties                                 职责的划分 Aam2Y,B  
assistant                                     助理，助理人员 KMZ% 1=a  
associated company                                 联属公司，联营公司 g}f@8;TY  
association                                        联合，结合；协会，社团 
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assumption                                       假设，假定 Dd*C?6  
at a given date                                         在某一特定时日 _ H-Lt{k  
attestation                                         鉴证，公证 /rquI y^  
attestation service                             鉴证服务 J[^-k!9M  
audit adjustment                                审计调整 0_ ;-QA
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audit areas                                        审计领域 dfNNCPu]+  
audit conclusion                                审计结论 )!0>2,R1  
audit effectiveness                             审计效果 Z*k}I{0,-  
audit efficiency                                  审计效率 :/u EPki  
audit engagement letter                      审计业务约定书 rT
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audit evidence                                          审计证据 lwV#j}G  
audit fee                                    审计费 ^mH^cP?/  
audit files                                          审计档案 kw!! 5U;7  
audit findings                                     审计中发现的事项   G=wJz  
audit implementation stage                        审计实施阶段 DlaA-i]l  
audit mark                                        审计标识 M]oaWQu  
audit materiality                                 审计重要性 _- { >e  
audit method                                     审计方法 3t8VH`!mL{  
audit objective                                         审计目标，审计目的 1>n@`M8}  
audit of financial statements                      会计报表审计，财务报表审计 Ygg+*z  
audit opinion                                     审计意见 vzfWPjpKW  
audit period                                      被审计期间，被审计年度 iZ&CE5+  
audit plan                                          审计计划 -(Yq$5Zc&  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z5v\[i
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audit planning stage                                  审计计划阶段 UF?qL1w  
audit procedure                                审计程序 t)5bHVx  
audit programme                               审计程序表，具体审计计划 Qv#]T,  
audit report                                       审计报告 gVb;sk^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z[ys>\_To  
audit report with a qualified opinion                 有保留意见的审计报告 ^W;\faG  
audit report with an adverse opinion                否定意见的审计报告 `Os@/S  
audit report with dual dates                      双重日期审计报告 {>9 0d(j  
audit reporting stage                                 审计报告阶段 j2V^1  
audit responsibility                                   审计责任 3d[fP#NY7  
audit results                                      审计结果 caS5>wk`R  
audit risk                                          审计风险 *M09Y'5]  
audit sampling                                          审计抽样 G/b $c O}  
audit sampling techniques                         审计抽样方法，审计抽样技术 @2V#bK  
audit strategies                                  审计策略 kid@*.I  
audit summary                                         审计总结，审计小结 g%Eb{~v  
audit team                                         审计小组 y4+Km*am,W  
audit test                                    审计测试 :GK]"sNC  
audit trail                                          审计轨迹 ?3[as<GZ8  
audit work                                        审计工作 67^?v)|  
audit working paper                                 审计工作底稿 ]e!9{\X,*  
audited financial statement                        审计会计报表，已审计财务报表 SIVzc Hm  
Auditing Guidelines (the～)                      审计规范指南 Ean #>h  
auditing standards                             审计准则 i,ga2{GnM  
audit-oriented working paper                          (审计)业务类工作底稿 h<JV6h:8  
authorisation                                     授权 x= X"4Mj0)  
authorisation of transaction                       交易的授权 "|`euxYV  
availability                                         可获得性 :A"GOc,  
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balance                                      余额；差额；平衡 yCpU173V  
balance sheet                                    资产负债表 N 8 n`f  
bank                                                 银行 E&9BeU a#  
bank account                                    银行账户，银行户头 jY
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bank statement                                 银行对账单 .]24V!J(1w  
barter transaction                              易货交易，以物换物交易 0.!_k )tu  
basis of audit                                    审计依据 z&Cz!HrS  
basis of preparation                                (会计报表的)编制基础 r1ao=N  
book of account                               账目，账簿 ^\KZE|^3@  
borrowing                                         借款，贷款，借债 WS6'R   
branch                                              分支，分支机构，分店 dD ?ZF6  
brought forward                                (账户余额等的)承上年，承上期，承上页 k^K>*mcJ  
budget                                              预算 54r/s#|-3  
building                                      建筑物；大楼 hT go  
business conditions                                  业务情况，经营情况 4d-f6iiFV  
business licence                               (企业等的)营业执照 @~sJ ((G[5  
business relation                                业务关系 
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