[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 }+ZZO0  
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审计词汇英汉对照 :|PgGhW  
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ability to continue as a going concern               持续经营能力 PQA}_o  
acceptability                                     可接受性，可接受程度 Gsa~zGN  
acceptable level of detection risk                     检查风险的可接受水平 Uy
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acceptance of engagement                       接受委托 jltW@co2sV  
accepting the engagement for the first time              首次接受委托 &_W~d0  
access to asset                                         对资产的接触 JJVdq-k+`  
according to                                     根据，依据，依照 Auk#pO#  
account balance                                账户余额 :XaBCF*  
account for                                       对……进行会计处理，核算；解释 b&\f 8xZ  
accounting                                        会计，会计学 \ICc?8oL  
accounting advisory serve                        会计咨询服务 .}ePm(  
accounting firm                                 会计师事务所 XAw0Nn   
accounting information                      会计信息，会计资料 wC`+^>WFo  
accounting period                             会计期间  y)GH=@b  
accounting policies                                   会计政策 Dwuao`~Xm  
accounting professional bodies                 会计职业组织，会计职业团体 caXSt2|'  
accounting records                                   会计记录 LMTz/M  
accounting responsibility                           会计责任 W ~qVZ(G*U  
accounting service                             会计服务 1X
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accounting standards                                会计准则 8qWN~Gk1p{  
Accounting Standards for Business Enterprises       企业会计准则 ^<wn  
accounting system                             会计系统 y`8bx94jB  
accounting treatment                                会计处理 %E*Q0/  
accuracy                                    准确性，精确性 tv'=xDCp  
additional audit procedures                      追加审计程序 E UjA-L(  
addressee                                         收件人，收信人 ()o[(Hx+ph  
Administration of State-owned Assets  (the～)     国有资产管理局 O =0j I  
administrative laws and regulations                 行政法规 ;\(X;kQi  
adverse impact                                 不利影响，负面影响 p`/c&}
 
adverse opinion                                反对意见 "^NsbA+  
advisory group                                  咨询组，顾问组 jN T+?2  
agency fee                                        代理费，代理费用 <tto8Y j  
aggregate                                          总计，合计为…… l _gJC.  
alternation of document and record                 变造文件和记录 ~>B`T%=H  
alternative audit procedures                      替代审计程序，备选审计程序 U\GuCw  
amend                                              修改，修订 nR`)kORc  
amortisation                                      摊销 B<\HK:%{  
analytical capacity                             分析能力 k<}
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analytical procedures                               分析性程序 lFZl}
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annual financial statements                        年度会计报表，年度财务报表 A5?q&VS}p  
appendix                                          附录，附表 EaKbG>  
applicable                                         适用的 kcG_ n  
applicable laws and regulations                 适用的法规 L6Io u  
application systems                                  应用系统 NE4 }!I  
apply consistently                              一贯地执行，一贯地实施 14z ?X%  
appropriate                                       适当的，合适的； Pmdf:?B  
征用，挪用 ToX--w4  
appropriate authorization                          适当的授权 E4, J"T|@  
appropriateness of audit evidence                    审计证据的适当性 {@ Z=b5/P  
approval                                    批准，核准 zyP9 n[eZ  
assertion                                    (会计报表上的)认定；确认 hMnm>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?Sr7c|a2  
asset                                                 资产，财产 s`gfz}/  
asset restructuring                             资产重组 RmRPR<vGW  
assignment of duties                                 职责的划分 A~ ({vb'  
assistant                                     助理，助理人员 bCqTubbx!t  
associated company                                 联属公司，联营公司 3@42uG>  
association                                        联合，结合；协会，社团 }inV)QQ  
assumption                                       假设，假定 <S3s==Cg  
at a given date                                         在某一特定时日 vEw 8<<cgg  
attestation                                         鉴证，公证 |8?e4yVd  
attestation service                             鉴证服务 53WCF[  
audit adjustment                                审计调整 N;gY5;0m  
audit areas                                        审计领域 E
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audit conclusion                                审计结论 >!Dp'6
 
audit effectiveness                             审计效果 pGd@%/]AO  
audit efficiency                                  审计效率 2p~}<B  
audit engagement letter                      审计业务约定书 d9up! k  
audit evidence                                          审计证据 =SD^Jl{H  
audit fee                                    审计费 pp@O6  
audit files                                          审计档案 ksf6O$  
audit findings                                     审计中发现的事项 h43py8v  
audit implementation stage                        审计实施阶段 |y pXO3  
audit mark                                        审计标识 `BVXF#sb  
audit materiality                                 审计重要性 2Q5-.2]  
audit method                                     审计方法 J`[ gE`d  
audit objective                                         审计目标，审计目的 +{0v@6<(02  
audit of financial statements                      会计报表审计，财务报表审计 /j-c29nz  
audit opinion                                     审计意见 >t{-_4Yv?  
audit period                                      被审计期间，被审计年度 {gh<SZsE  
audit plan                                          审计计划 ^.9DfA0  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 P$Q,t2$A  
audit procedure                                审计程序 5W0s9yD  
audit programme                               审计程序表，具体审计计划 $0k7W?tu  
audit report                                       审计报告 7=/iFv[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 td7Of(k'  
audit report with a qualified opinion                 有保留意见的审计报告 yLPP6_59$  
audit report with an adverse opinion                否定意见的审计报告 [*M':  
audit report with dual dates                      双重日期审计报告 c h}wXn  
audit reporting stage                                 审计报告阶段 !jvl"+_FV  
audit responsibility                                   审计责任 IhR
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audit results                                      审计结果 /DjsnU~3  
audit risk                                          审计风险 $[Q;{Q  
audit sampling                                          审计抽样 pHXs+Ysw +  
audit sampling techniques                         审计抽样方法，审计抽样技术 D?=4'"@v  
audit strategies                                  审计策略 EJ(36h  
audit summary                                         审计总结，审计小结 zz!jt A  
audit team                                         审计小组 9khMG$  
audit test                                    审计测试 1nw\?r2  
audit trail                                          审计轨迹 NeJ->x,  
audit work                                        审计工作 _xmQGX!|  
audit working paper                                 审计工作底稿 n =WH=:&  
audited financial statement                        审计会计报表，已审计财务报表 E]v?:!!ds  
Auditing Guidelines (the～)                      审计规范指南 !nq`PyMR  
auditing standards                             审计准则 mFeR ~Bi>!  
audit-oriented working paper                          (审计)业务类工作底稿 YmpaLZJ  
authorisation                                     授权 \E[6wB>uN%  
authorisation of transaction                       交易的授权 f >.^7.is  
availability                                         可获得性 % m"Qg<  
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balance                                      余额；差额；平衡 8 /%{xB^  
balance sheet                                    资产负债表 ~KRS0^  
bank                                                 银行 wqi0%Cu*  
bank account                                    银行账户，银行户头 vZW[y5  
bank statement                                 银行对账单 )E}@h%d  
barter transaction                              易货交易，以物换物交易 F{.\i*$  
basis of audit                                    审计依据  "iR:KW@  
basis of preparation                                (会计报表的)编制基础 I$MlIz$l v  
book of account                               账目，账簿 ^Ua6.RH8  
borrowing                                         借款，贷款，借债 >cLh$;l  
branch                                              分支，分支机构，分店 #4JL Wg  
brought forward                                (账户余额等的)承上年，承上期，承上页 \|6VGh \Z  
budget                                              预算 XK\3"`kd  
building                                      建筑物；大楼 { 0-on"o  
business conditions                                  业务情况，经营情况 1=7ASS9  
business licence                               (企业等的)营业执照 ;b:'i&r  
business relation                                业务关系 ec`re+1r  
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