[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 R \=\6("  
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审计词汇英汉对照 X!
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ability to continue as a going concern               持续经营能力 .xQ'^
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acceptability                                     可接受性，可接受程度 .8xacVyK2  
acceptable level of detection risk                     检查风险的可接受水平 }@ 0.  
acceptance of engagement                       接受委托 E6\~/=X=%  
accepting the engagement for the first time              首次接受委托 EC\:uK  
access to asset                                         对资产的接触 cx%9UK*c  
according to                                     根据，依据，依照 k yA(m;r  
account balance                                账户余额 6#63D>OWp  
account for                                       对……进行会计处理，核算；解释 >bP7}T  
accounting                                        会计，会计学 l{x#*~ga  
accounting advisory serve                        会计咨询服务 (zODV4,5k`  
accounting firm                                 会计师事务所 Pb&+(j  
accounting information                      会计信息，会计资料 \B+SzW  
accounting period                             会计期间 l]=$<   
accounting policies                                   会计政策 s|`)'  
accounting professional bodies                 会计职业组织，会计职业团体 otVdx&%]  
accounting records                                   会计记录 5Kxk9{\8  
accounting responsibility                           会计责任 siZ_JJW  
accounting service                             会计服务 :rc[j@|pH  
accounting standards                                会计准则 q CT\rZU  
Accounting Standards for Business Enterprises       企业会计准则 ^u&Khc~ y  
accounting system                             会计系统 ~4gKA D  
accounting treatment                                会计处理 mK&9p{4#U  
accuracy                                    准确性，精确性 :u+#:8u  
additional audit procedures                      追加审计程序 W%QtJB1)  
addressee                                         收件人，收信人 j@\/]oL^We  
Administration of State-owned Assets  (the～)     国有资产管理局 RLX^'g+P  
administrative laws and regulations                 行政法规 UoT}m^ G  
adverse impact                                 不利影响，负面影响 "lb!m9F{  
adverse opinion                                反对意见 >x0lSL0y  
advisory group                                  咨询组，顾问组 p arG  
agency fee                                        代理费，代理费用 l:}4 6%  
aggregate                                          总计，合计为…… m*,[1oeG&  
alternation of document and record                 变造文件和记录 N2Hb19/k  
alternative audit procedures                      替代审计程序，备选审计程序 [,X,2  
amend                                              修改，修订 _qNLy/AY  
amortisation                                      摊销 LZ dNG\-  
analytical capacity                             分析能力 .Sw'Bo!Ee  
analytical procedures                               分析性程序 ZO$T/GE6%  
annual financial statements                        年度会计报表，年度财务报表 |.W;vc<  
appendix                                          附录，附表 4'|:SyOm  
applicable                                         适用的 "$YLU}S9  
applicable laws and regulations                 适用的法规 IcA~f@  
application systems                                  应用系统 1<e%)? G  
apply consistently                              一贯地执行，一贯地实施 /hR]aw  
appropriate                                       适当的，合适的； k;X1x65uP  
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appropriate authorization                          适当的授权 ^C T}i'  
appropriateness of audit evidence                    审计证据的适当性 fbkjK`_q  
approval                                    批准，核准 Vtk|WV?>P+  
assertion                                    (会计报表上的)认定；确认 A2S9h,t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9F!&y-  
asset                                                 资产，财产 2a-hf|b1  
asset restructuring                             资产重组 %W@IB8]Vr  
assignment of duties                                 职责的划分 _@76eZd  
assistant                                     助理，助理人员 H.K`#W&  
associated company                                 联属公司，联营公司 *&MkkI#  
association                                        联合，结合；协会，社团 RjHpC7b*%  
assumption                                       假设，假定 ?QVI'R:Z
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at a given date                                         在某一特定时日 - mXr6R?  
attestation                                         鉴证，公证 (Ad!hyE(  
attestation service                             鉴证服务 >Sah\u`  
audit adjustment                                审计调整 [)u{-  
audit areas                                        审计领域 h]9^bX__Z  
audit conclusion                                审计结论 NDGBv b  
audit effectiveness                             审计效果 )CQ}LbXZy  
audit efficiency                                  审计效率 CgE5
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audit engagement letter                      审计业务约定书 P ://Zi6>  
audit evidence                                          审计证据 Gjr2]t;E  
audit fee                                    审计费 (P8oXb+%  
audit files                                          审计档案 *h9vMks o  
audit findings                                     审计中发现的事项 NE"fyX`  
audit implementation stage                        审计实施阶段 net9KX4\  
audit mark                                        审计标识 rfpxE>_|G  
audit materiality                                 审计重要性 ^Yz05\  
audit method                                     审计方法 PD
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audit objective                                         审计目标，审计目的 49GCj
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audit of financial statements                      会计报表审计，财务报表审计 G> >_G<x  
audit opinion                                     审计意见 W -&5 v  
audit period                                      被审计期间，被审计年度 ry"zec B  
audit plan                                          审计计划 &.B6P|N'  
audit planning                                    编制审计计划，制定审计计划，审计计划 N3) v,S-  
audit planning stage                                  审计计划阶段 V;(LeuDH|  
audit procedure                                审计程序 >j3N-;o@?  
audit programme                               审计程序表，具体审计计划 Z]d]RL&r  
audit report                                       审计报告 '"^JNb^I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U)8]pUI+/P  
audit report with a qualified opinion                 有保留意见的审计报告 l-EQh*!j  
audit report with an adverse opinion                否定意见的审计报告 3s2M$3r)6  
audit report with dual dates                      双重日期审计报告 ") D!OW]  
audit reporting stage                                 审计报告阶段 ;"z>p25=T  
audit responsibility                                   审计责任 |&7,g  
audit results                                      审计结果 :~Y$\Ww(~  
audit risk                                          审计风险 g(k|"g`*  
audit sampling                                          审计抽样 (%}C  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xg,BK0O  
audit strategies                                  审计策略 67?5Cv  
audit summary                                         审计总结，审计小结 Q2Rj0E`  
audit team                                         审计小组 b??1Up  
audit test                                    审计测试 VWa (@A  
audit trail                                          审计轨迹 !4:,,!T  
audit work                                        审计工作 y rk#)@/m  
audit working paper                                 审计工作底稿 / jD'o>  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 u7d]%<~'$F  
auditing standards                             审计准则 .EO1{2=  
audit-oriented working paper                          (审计)业务类工作底稿 A$cbH.  
authorisation                                     授权 2wCRT}C  
authorisation of transaction                       交易的授权 oV`sCr5%  
availability                                         可获得性 L_,U*Jyo  
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balance                                      余额；差额；平衡 LNkyV*TI  
balance sheet                                    资产负债表 "RL b wm~  
bank                                                 银行 ,H*3_c&Q  
bank account                                    银行账户，银行户头 C#>C59  
bank statement                                 银行对账单 cht#~d  
barter transaction                              易货交易，以物换物交易 hh9{md\  
basis of audit                                    审计依据 `Z-`-IL  
basis of preparation                                (会计报表的)编制基础  s25012  
book of account                               账目，账簿 tS$Ne7yk e  
borrowing                                         借款，贷款，借债 @V)WJ{  
branch                                              分支，分支机构，分店 Npq bxb  
brought forward                                (账户余额等的)承上年，承上期，承上页 zu#o<6E{  
budget                                              预算 ]_s]Q_+E  
building                                      建筑物；大楼 KXJHb{?  
business conditions                                  业务情况，经营情况 kN)ev?pQ[  
business licence                               (企业等的)营业执照 OjZ@_V:  
business relation                                业务关系 (agdgy:#  
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