[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 g0^%X9s  
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审计词汇英汉对照 L;'+O u  
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ability to continue as a going concern               持续经营能力 -[x^z5Ee`  
acceptability                                     可接受性，可接受程度 >'8.>f  
acceptable level of detection risk                     检查风险的可接受水平 5Y)!q?#H  
acceptance of engagement                       接受委托 #T n~hnW  
accepting the engagement for the first time              首次接受委托 VzMoWD;  
access to asset                                         对资产的接触 LC\Ys\/,U  
according to                                     根据，依据，依照 >ea<6&!Ee  
account balance                                账户余额 lyx p:  
account for                                       对……进行会计处理，核算；解释 >0i?}  
accounting                                        会计，会计学 PS@` =Z  
accounting advisory serve                        会计咨询服务 #Qy*zU#9  
accounting firm                                 会计师事务所 >GgX-SZ%  
accounting information                      会计信息，会计资料 %"DEgIP  
accounting period                             会计期间 t4UKG&[a  
accounting policies                                   会计政策 M>0=A  
accounting professional bodies                 会计职业组织，会计职业团体 Zcz)FP#  
accounting records                                   会计记录 Om{[ <tL  
accounting responsibility                           会计责任 2[Q*?N  
accounting service                             会计服务 H4 & d,8:m  
accounting standards                                会计准则 n4ce) N@  
Accounting Standards for Business Enterprises       企业会计准则 j46fQ  
accounting system                             会计系统 -";'l@D=  
accounting treatment                                会计处理 Jnm{i|6N  
accuracy                                    准确性，精确性 +*d,non6v  
additional audit procedures                      追加审计程序 ((Ec:(:c  
addressee                                         收件人，收信人 bUp%87<*X  
Administration of State-owned Assets  (the～)     国有资产管理局 9 YU7R)  
administrative laws and regulations                 行政法规 As1Er[>  
adverse impact                                 不利影响，负面影响 ev#d1s|<S  
adverse opinion                                反对意见 QM9~O#rL  
advisory group                                  咨询组，顾问组 Z%XBuq:BY  
agency fee                                        代理费，代理费用 yK0Q,   
aggregate                                          总计，合计为…… QO7> XHn  
alternation of document and record                 变造文件和记录 jfS?#;T)  
alternative audit procedures                      替代审计程序，备选审计程序 P
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amend                                              修改，修订 <Ky\^  
amortisation                                      摊销 1U~AupHE  
analytical capacity                             分析能力 Nj.(iBmr  
analytical procedures                               分析性程序 {{[).o/  
annual financial statements                        年度会计报表，年度财务报表 r['T.yo  
appendix                                          附录，附表 wQp,RpM  
applicable                                         适用的 v(=fV/  
applicable laws and regulations                 适用的法规 RV^2[Gdi  
application systems                                  应用系统 ph30/*8  
apply consistently                              一贯地执行，一贯地实施 |I7P0JqP  
appropriate                                       适当的，合适的； LlRvm/  
征用，挪用 }`IN5NdYp  
appropriate authorization                          适当的授权 ^;NM'Z  
appropriateness of audit evidence                    审计证据的适当性 q!""pr<n  
approval                                    批准，核准 bI@+Or  
assertion                                    (会计报表上的)认定；确认 FI*.2rdSR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A8
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asset                                                 资产，财产 0[T!}F^%e  
asset restructuring                             资产重组 }%y_LcL  
assignment of duties                                 职责的划分 ]BP/KCjAI<  
assistant                                     助理，助理人员 Nb #E+\q  
associated company                                 联属公司，联营公司 =@binTC4  
association                                        联合，结合；协会，社团 ~0|~ Fg  
assumption                                       假设，假定 eOD;@4lR  
at a given date                                         在某一特定时日 WaN0$66[:  
attestation                                         鉴证，公证 =9
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attestation service                             鉴证服务 l8GziM{lp  
audit adjustment                                审计调整 E`XUK,b  
audit areas                                        审计领域 sryujb.,  
audit conclusion                                审计结论 X||oiqbY  
audit effectiveness                             审计效果 s3_i5,y  
audit efficiency                                  审计效率 T {(6*^g<B  
audit engagement letter                      审计业务约定书 ')bx1gc(?  
audit evidence                                          审计证据 t{!}^{ "5  
audit fee                                    审计费 "KW\:uc /  
audit files                                          审计档案 z.]t_`KuF9  
audit findings                                     审计中发现的事项 6O$OM  
audit implementation stage                        审计实施阶段 0O
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audit mark                                        审计标识 uc=-+*D'I  
audit materiality                                 审计重要性 ,, ]y 8P  
audit method                                     审计方法 uMP
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audit objective                                         审计目标，审计目的 6 N
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audit of financial statements                      会计报表审计，财务报表审计 a%;$l_wVT:  
audit opinion                                     审计意见 M)I&^mm39  
audit period                                      被审计期间，被审计年度 WsJ3zZc  
audit plan                                          审计计划 isDBNXV:  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^z9ITGB~tV  
audit planning stage                                  审计计划阶段 #?!)-Q%  
audit procedure                                审计程序 iIcO_ZyA  
audit programme                               审计程序表，具体审计计划 4eBM/i  
audit report                                       审计报告 e0j*e7$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ( y2%G=.j  
audit report with a qualified opinion                 有保留意见的审计报告 M
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audit report with an adverse opinion                否定意见的审计报告 O#Xq0o  
audit report with dual dates                      双重日期审计报告 pL.r 9T.  
audit reporting stage                                 审计报告阶段 T9RR. ng  
audit responsibility                                   审计责任 D gY2:&0  
audit results                                      审计结果 jf*M}Q1jHE  
audit risk                                          审计风险 b&HA_G4  
audit sampling                                          审计抽样 1xL2f&bG  
audit sampling techniques                         审计抽样方法，审计抽样技术 ["MF-tQ5  
audit strategies                                  审计策略 ztgSd8GGE  
audit summary                                         审计总结，审计小结  Cj_cu  
audit team                                         审计小组 {\;CGoN|  
audit test                                    审计测试 tE3!;  
audit trail                                          审计轨迹 6}n_r}kNR  
audit work                                        审计工作 SL pd~ZC?  
audit working paper                                 审计工作底稿 _D$|l k-  
audited financial statement                        审计会计报表，已审计财务报表 B6MMn.  
Auditing Guidelines (the～)                      审计规范指南 Ls5|4%+&  
auditing standards                             审计准则 4FGcCE3  
audit-oriented working paper                          (审计)业务类工作底稿 =MB[v/M59w  
authorisation                                     授权 d01bt$8>  
authorisation of transaction                       交易的授权 _9Iz'-LgB  
availability                                         可获得性 HS="t3  
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balance                                      余额；差额；平衡 _+ oX9  
balance sheet                                    资产负债表 SEIGs_^'\  
bank                                                 银行 p
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bank account                                    银行账户，银行户头 `L]cJ0tAs  
bank statement                                 银行对账单 o" &7$pAh  
barter transaction                              易货交易，以物换物交易 u~bk~3.I  
basis of audit                                    审计依据 "sUL"i  
basis of preparation                                (会计报表的)编制基础 (](:0H  
book of account                               账目，账簿 yJppPIW^  
borrowing                                         借款，贷款，借债 CbS- Rz:  
branch                                              分支，分支机构，分店 O<Ht-TN&  
brought forward                                (账户余额等的)承上年，承上期，承上页 [Sg1\UTl  
budget                                              预算 :nCGqg  
building                                      建筑物；大楼 uPr@xff  
business conditions                                  业务情况，经营情况 oa}-=hG  
business licence                               (企业等的)营业执照 h-<('w:A  
business relation                                业务关系 vCFMO3  
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