[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 K'71uW>  
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审计词汇英汉对照 $]hf2Yr(  
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ability to continue as a going concern               持续经营能力 vWgh?h/ot  
acceptability                                     可接受性，可接受程度 p;B +g X  
acceptable level of detection risk                     检查风险的可接受水平 0~-+5V  
acceptance of engagement                       接受委托 mq "p"iI  
accepting the engagement for the first time              首次接受委托 QzS{2Y[OQ  
access to asset                                         对资产的接触 :q= XE$%H  
according to                                     根据，依据，依照 6HEl1FK{@  
account balance                                账户余额 ]f-e/8$`@  
account for                                       对……进行会计处理，核算；解释 yn=1b:kid  
accounting                                        会计，会计学 !KF;Z|_(
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accounting advisory serve                        会计咨询服务 ^oP]@r"qy  
accounting firm                                 会计师事务所 A,iXiDb3pK  
accounting information                      会计信息，会计资料 PzF)Vg  
accounting period                             会计期间 @hv9=v+  
accounting policies                                   会计政策 |, :(3Ml  
accounting professional bodies                 会计职业组织，会计职业团体 sG}9l1  
accounting records                                   会计记录 Tq?W @DM*  
accounting responsibility                           会计责任 O/5W-u  
accounting service                             会计服务 HnpGPGz@F  
accounting standards                                会计准则 5jV]{ZV#  
Accounting Standards for Business Enterprises       企业会计准则 ](W#Tj5-  
accounting system                             会计系统 gF:wdcO  
accounting treatment                                会计处理 lmd0Q(I  
accuracy                                    准确性，精确性 Oq.) 8E.  
additional audit procedures                      追加审计程序 }^iE|YKz  
addressee                                         收件人，收信人 %?cPqRHJ ~  
Administration of State-owned Assets  (the～)     国有资产管理局  Z-~^)lo  
administrative laws and regulations                 行政法规 T<ua0;7  
adverse impact                                 不利影响，负面影响  ,cB`j7p(  
adverse opinion                                反对意见 \k* ]w_m-  
advisory group                                  咨询组，顾问组 Z@*Z@]
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agency fee                                        代理费，代理费用 Ex Qld  
aggregate                                          总计，合计为…… 6suc0  
alternation of document and record                 变造文件和记录 ]~oM'?&!  
alternative audit procedures                      替代审计程序，备选审计程序 $M><K  
amend                                              修改，修订 %Wc-.ER  
amortisation                                      摊销 xNONf4I:6J  
analytical capacity                             分析能力 6tzn%
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analytical procedures                               分析性程序 >Te{a*`"m:  
annual financial statements                        年度会计报表，年度财务报表 E6G^?k~q  
appendix                                          附录，附表 BE U[M  
applicable                                         适用的 `ybZE+S.  
applicable laws and regulations                 适用的法规 44]ae~@a  
application systems                                  应用系统 6v1j*'  
apply consistently                              一贯地执行，一贯地实施 ~q9RZ#g13J  
appropriate                                       适当的，合适的； *[jaI-~S  
征用，挪用 _,'UP>
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appropriate authorization                          适当的授权 81KtK[?b  
appropriateness of audit evidence                    审计证据的适当性 jVA xa|S  
approval                                    批准，核准 .!`j3W]  
assertion                                    (会计报表上的)认定；确认 g5?Fo%W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d`xqs,0f  
asset                                                 资产，财产 Z`f _e?  
asset restructuring                             资产重组 Xu T|vh  
assignment of duties                                 职责的划分 8=e\^Q+  
assistant                                     助理，助理人员 z4<h)hh"k6  
associated company                                 联属公司，联营公司 U_J|{*4S.!  
association                                        联合，结合；协会，社团 "3v%|  
assumption                                       假设，假定 v14[G@V~\  
at a given date                                         在某一特定时日 bv] ZUF0  
attestation                                         鉴证，公证 @GEvI2Vf.0  
attestation service                             鉴证服务 '3xSzsDn  
audit adjustment                                审计调整 fpqKa r  
audit areas                                        审计领域 .h6h&[TEU  
audit conclusion                                审计结论 Z# :Ww  
audit effectiveness                             审计效果 isN"7y|r:X  
audit efficiency                                  审计效率 g_q{3 PW.  
audit engagement letter                      审计业务约定书 WT0U)x( m5  
audit evidence                                          审计证据 SQHVgj  
audit fee                                    审计费 .FC1:y<aO  
audit files                                          审计档案 Rw7Q[I5z%  
audit findings                                     审计中发现的事项 59)PJ0E  
audit implementation stage                        审计实施阶段 bySw#h_  
audit mark                                        审计标识 9:m+mpL
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audit materiality                                 审计重要性 W[vak F  
audit method                                     审计方法 vbWX`skU  
audit objective                                         审计目标，审计目的 rN *4Y   
audit of financial statements                      会计报表审计，财务报表审计 UR\*KR;yM  
audit opinion                                     审计意见 `,|7X]%b  
audit period                                      被审计期间，被审计年度 l>:?U  
audit plan                                          审计计划 r"4:aKF>  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^yfT7050  
audit planning stage                                  审计计划阶段 N@
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audit procedure                                审计程序 7_|zMk.J*  
audit programme                               审计程序表，具体审计计划 <vAg\Tv:S  
audit report                                       审计报告 @U9ov >E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [[)HPHSQ  
audit report with a qualified opinion                 有保留意见的审计报告 Coyop#q#"{  
audit report with an adverse opinion                否定意见的审计报告 :xA'X+d/'  
audit report with dual dates                      双重日期审计报告 >Qi2;t~G  
audit reporting stage                                 审计报告阶段 `yf#(YP  
audit responsibility                                   审计责任 mjw:Z,  
audit results                                      审计结果 )D@ NX/}  
audit risk                                          审计风险 68D.Li  
audit sampling                                          审计抽样 J" z8olV  
audit sampling techniques                         审计抽样方法，审计抽样技术 mO\6B7V!  
audit strategies                                  审计策略 A/o=a#  
audit summary                                         审计总结，审计小结 #-{4 Jx  
audit team                                         审计小组 FPu,sz8  
audit test                                    审计测试 S |B7HS5  
audit trail                                          审计轨迹 6g!t1%Kb  
audit work                                        审计工作 9
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audit working paper                                 审计工作底稿 ed617J  
audited financial statement                        审计会计报表，已审计财务报表 5ecqJ  
Auditing Guidelines (the～)                      审计规范指南 8 /\rmf\  
auditing standards                             审计准则 }6o` in>M  
audit-oriented working paper                          (审计)业务类工作底稿 vm Hf$rq  
authorisation                                     授权 sqkPC_;A  
authorisation of transaction                       交易的授权 K}*s^*X  
availability                                         可获得性 bclA+!1  
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balance                                      余额；差额；平衡 (l$bA_F\  
balance sheet                                    资产负债表
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bank                                                 银行 -f'z_&KI  
bank account                                    银行账户，银行户头 YUc&X^O  
bank statement                                 银行对账单 M N#\P1  
barter transaction                              易货交易，以物换物交易 }3QEclZr  
basis of audit                                    审计依据 -ERDWY  
basis of preparation                                (会计报表的)编制基础 tW 9vo-{+  
book of account                               账目，账簿 pE`BB{[@  
borrowing                                         借款，贷款，借债 d#A.A<p*  
branch                                              分支，分支机构，分店 VkUMMq{  
brought forward                                (账户余额等的)承上年，承上期，承上页 **oN/5  
budget                                              预算 p!HpqW  
building                                      建筑物；大楼 5Zh /D0!|  
business conditions                                  业务情况，经营情况 r% qgLP{v  
business licence                               (企业等的)营业执照 zHyM@*Gf(  
business relation                                业务关系 -`A6K!W&~p  
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