[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 &2,3R}B/  
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审计词汇英汉对照 ~U r  
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ability to continue as a going concern               持续经营能力 vX@TZet0  
acceptability                                     可接受性，可接受程度 Tbp;xv_qo  
acceptable level of detection risk                     检查风险的可接受水平 LD*XNcE  
acceptance of engagement                       接受委托 J Bgq2  
accepting the engagement for the first time              首次接受委托 5,\-;  
access to asset                                         对资产的接触 Ct][B{  
according to                                     根据，依据，依照 <78*-Ob  
account balance                                账户余额 Ij>G7Q*d  
account for                                       对……进行会计处理，核算；解释 z+Guu8  
accounting                                        会计，会计学 3D-0 N0o  
accounting advisory serve                        会计咨询服务 )IVk4|  
accounting firm                                 会计师事务所 7{Lp/z%r  
accounting information                      会计信息，会计资料  Sa[?B  
accounting period                             会计期间 =Vm3f^  
accounting policies                                   会计政策 w}]BJ<C  
accounting professional bodies                 会计职业组织，会计职业团体 ;E_Go&Vd  
accounting records                                   会计记录 Z9G4in8  
accounting responsibility                           会计责任 wz..  
accounting service                             会计服务 0q4PhxR`e  
accounting standards                                会计准则 Ze!/b|`xI  
Accounting Standards for Business Enterprises       企业会计准则 SBy{sbx4&F  
accounting system                             会计系统 gR+P!Eow  
accounting treatment                                会计处理 KE.O>M,I.  
accuracy                                    准确性，精确性 *knN?`(x  
additional audit procedures                      追加审计程序 :7M%/#Fy  
addressee                                         收件人，收信人 0bpGPG's&  
Administration of State-owned Assets  (the～)     国有资产管理局 v#lrF\G5  
administrative laws and regulations                 行政法规 ;Fo7 -kK  
adverse impact                                 不利影响，负面影响 **$kWbS  
adverse opinion                                反对意见 TMGYNb%<bX  
advisory group                                  咨询组，顾问组 1N_T/I8_F  
agency fee                                        代理费，代理费用 QOX'ZAB`  
aggregate                                          总计，合计为…… 2TG2< wqvE  
alternation of document and record                 变造文件和记录 xM=ydRu  
alternative audit procedures                      替代审计程序，备选审计程序 1Ys)b[:  
amend                                              修改，修订 /d+v4GIB  
amortisation                                      摊销 M]|]b-#  
analytical capacity                             分析能力 {qGXv@ I6  
analytical procedures                               分析性程序 g:O/~L0Xb  
annual financial statements                        年度会计报表，年度财务报表 tPa(H;  
appendix                                          附录，附表 /!JxiGn  
applicable                                         适用的 G1-r$7\  
applicable laws and regulations                 适用的法规 b*W,8HF4,  
application systems                                  应用系统 [,MaAB  
apply consistently                              一贯地执行，一贯地实施 ,
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appropriate                                       适当的，合适的；
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征用，挪用 S}fQis  
appropriate authorization                          适当的授权 S\]9mHJI  
appropriateness of audit evidence                    审计证据的适当性 Nd]RbX  
approval                                    批准，核准 ?2_h.  
assertion                                    (会计报表上的)认定；确认 ySI}Nm>&=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a x)J!I18  
asset                                                 资产，财产 pP#D*hiP-g  
asset restructuring                             资产重组 ZeY|JH1  
assignment of duties                                 职责的划分 Yecdw'BW?  
assistant                                     助理，助理人员 Rp;"]Q&b  
associated company                                 联属公司，联营公司 7O8 @T-f+2  
association                                        联合，结合；协会，社团 q{Gh5zg5O  
assumption                                       假设，假定 amq, ^  
at a given date                                         在某一特定时日 'gXD?ARW  
attestation                                         鉴证，公证 rg;4INs#  
attestation service                             鉴证服务 r@zs4N0WP  
audit adjustment                                审计调整 M)ao}m>  
audit areas                                        审计领域 VFM!K$_  
audit conclusion                                审计结论 kOdA8XRY  
audit effectiveness                             审计效果 IhBQ1,&J  
audit efficiency                                  审计效率 !vSq?!y6*P  
audit engagement letter                      审计业务约定书 @-L\c>rqT  
audit evidence                                          审计证据 W
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audit fee                                    审计费 :Jf</uP_  
audit files                                          审计档案 m]*a;a'}#  
audit findings                                     审计中发现的事项 &^K(9"  
audit implementation stage                        审计实施阶段 QgKR=GR6  
audit mark                                        审计标识 w >%^pO~}`  
audit materiality                                 审计重要性 pacD7'1{  
audit method                                     审计方法 r*8a!jm?  
audit objective                                         审计目标，审计目的 St(jrZb  
audit of financial statements                      会计报表审计，财务报表审计 p^}`^>OL  
audit opinion                                     审计意见 #?+[|RS|   
audit period                                      被审计期间，被审计年度 d2NFdBoI  
audit plan                                          审计计划 gG@4MXq.  
audit planning                                    编制审计计划，制定审计计划，审计计划 yY!)2{F+  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 8ki3>"!A  
audit programme                               审计程序表，具体审计计划 b%*`}B  
audit report                                       审计报告 x_I*6?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (,t[`z  
audit report with a qualified opinion                 有保留意见的审计报告 ]'?Ue7  
audit report with an adverse opinion                否定意见的审计报告 r7].48D  
audit report with dual dates                      双重日期审计报告 rW|%eT*/'A  
audit reporting stage                                 审计报告阶段 n_rpT.[  
audit responsibility                                   审计责任 7QnWw0  
audit results                                      审计结果 TDbSK&w :s  
audit risk                                          审计风险 q5S_B]|  
audit sampling                                          审计抽样 qBcbMa9m  
audit sampling techniques                         审计抽样方法，审计抽样技术 \2=I//YF  
audit strategies                                  审计策略 h)fsLzn]Tf  
audit summary                                         审计总结，审计小结 livKiX`  
audit team                                         审计小组 63%V_B|  
audit test                                    审计测试 \.oJ/++  
audit trail                                          审计轨迹 fzw:[z:%  
audit work                                        审计工作 4X*U~}  
audit working paper                                 审计工作底稿 %'i_iF8.  
audited financial statement                        审计会计报表，已审计财务报表 l`l6Y>c*]  
Auditing Guidelines (the～)                      审计规范指南 [&4+ <Nl'  
auditing standards                             审计准则 xo?'L&%  
audit-oriented working paper                          (审计)业务类工作底稿 us
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authorisation                                     授权 TmftEw>u  
authorisation of transaction                       交易的授权 ^n<YO=|u  
availability                                         可获得性 i$p2am
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balance                                      余额；差额；平衡 }aVzr}!  
balance sheet                                    资产负债表 #"~\/sb   
bank                                                 银行 U?Dr0wD;[  
bank account                                    银行账户，银行户头 ykJ+LS{+  
bank statement                                 银行对账单 P_0[spmFU  
barter transaction                              易货交易，以物换物交易 Dq<DW2It>  
basis of audit                                    审计依据 1fsNQ!vQP  
basis of preparation                                (会计报表的)编制基础 9B;WjXSe  
book of account                               账目，账簿 [zm@hxym  
borrowing                                         借款，贷款，借债 &4KUXn[F  
branch                                              分支，分支机构，分店 2L;=wP2?{  
brought forward                                (账户余额等的)承上年，承上期，承上页 1kpw*$P0  
budget                                              预算 WEX7=^k9  
building                                      建筑物；大楼 nA_'jl  
business conditions                                  业务情况，经营情况 [e ztu9  
business licence                               (企业等的)营业执照 X EbVsw  
business relation                                业务关系 QEbf]U=  
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