[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 j%7N\Vb  
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审计词汇英汉对照 CC8M1iW3  
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ability to continue as a going concern               持续经营能力 HLD8W8  
acceptability                                     可接受性，可接受程度 1=R6||8ws  
acceptable level of detection risk                     检查风险的可接受水平 ^T^l3B[  
acceptance of engagement                       接受委托 +`y{r^xD  
accepting the engagement for the first time              首次接受委托 b#h}g>l  
access to asset                                         对资产的接触 rG
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according to                                     根据，依据，依照 " '#18&N  
account balance                                账户余额 D's Tv}P  
account for                                       对……进行会计处理，核算；解释 0[/GEY@  
accounting                                        会计，会计学 6a_MA*XK  
accounting advisory serve                        会计咨询服务 tWT,U[  
accounting firm                                 会计师事务所 G=1&:nW'  
accounting information                      会计信息，会计资料 nTG@=C#  
accounting period                             会计期间 > T$M0&<  
accounting policies                                   会计政策 EISgc {s  
accounting professional bodies                 会计职业组织，会计职业团体 1=*QMEv1G  
accounting records                                   会计记录 8[PD`*w  
accounting responsibility                           会计责任 pJnT \~o  
accounting service                             会计服务 R B,`I#z1f  
accounting standards                                会计准则 !+<OED=qe  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 D90.z"N\i9  
accounting treatment                                会计处理 0.MD_s0)>  
accuracy                                    准确性，精确性 O)2==_f\  
additional audit procedures                      追加审计程序 v--Qbu  
addressee                                         收件人，收信人 &3@{?K  
Administration of State-owned Assets  (the～)     国有资产管理局 ]U4)2s  
administrative laws and regulations                 行政法规 5c8tH=  
adverse impact                                 不利影响，负面影响 SC Qr/Q  
adverse opinion                                反对意见 !Dc|g~km\  
advisory group                                  咨询组，顾问组 jV}tjwq  
agency fee                                        代理费，代理费用 [Dzd39aKr  
aggregate                                          总计，合计为…… &1!T@^56  
alternation of document and record                 变造文件和记录 QsO%m  
alternative audit procedures                      替代审计程序，备选审计程序 <6!;mb ;cX  
amend                                              修改，修订 cZb5h 9  
amortisation                                      摊销 y E;n.L  
analytical capacity                             分析能力 GR%h3HO2&  
analytical procedures                               分析性程序 +o;}*  
annual financial statements                        年度会计报表，年度财务报表 ],W/I
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appendix                                          附录，附表 8:9/RL\"x  
applicable                                         适用的 -f f@W m  
applicable laws and regulations                 适用的法规 K6z) &<  
application systems                                  应用系统 ;YfKG8(0  
apply consistently                              一贯地执行，一贯地实施 ,E._A(Z  
appropriate                                       适当的，合适的； "p"M9P'  
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appropriate authorization                          适当的授权 i&di}x  
appropriateness of audit evidence                    审计证据的适当性 
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approval                                    批准，核准 EqYBT  
assertion                                    (会计报表上的)认定；确认 ((AsZ$[S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rGqT[~{t  
asset                                                 资产，财产 VoGyjGt&  
asset restructuring                             资产重组 J ,s9,("  
assignment of duties                                 职责的划分 r8wip\[  
assistant                                     助理，助理人员 I'%\ E,  
associated company                                 联属公司，联营公司 n>o0PtGxC  
association                                        联合，结合；协会，社团 eoGGWW@[
 
assumption                                       假设，假定 myvn@OsEw  
at a given date                                         在某一特定时日 ~ %D=\iE  
attestation                                         鉴证，公证 bT8 ?(Iu  
attestation service                             鉴证服务 (Qp5 3g  
audit adjustment                                审计调整 B/^1uPTZ71  
audit areas                                        审计领域 &Sr7?u`k  
audit conclusion                                审计结论 b\.l!vn0  
audit effectiveness                             审计效果  %&81xAt  
audit efficiency                                  审计效率 V."qxKsz  
audit engagement letter                      审计业务约定书 |PaVb4j  
audit evidence                                          审计证据 hgU#2`fS  
audit fee                                    审计费 &UextGk7  
audit files                                          审计档案 }rKKIF^f\S  
audit findings                                     审计中发现的事项 aj|gt  
audit implementation stage                        审计实施阶段 +gh*n,:|  
audit mark                                        审计标识 <uf,@N5m  
audit materiality                                 审计重要性 tB<2mjg  
audit method                                     审计方法 FWb`F&  
audit objective                                         审计目标，审计目的 5;:964Et  
audit of financial statements                      会计报表审计，财务报表审计 !]l!I9  
audit opinion                                     审计意见 gwQk M4  
audit period                                      被审计期间，被审计年度 p+y2w{{  
audit plan                                          审计计划 `*ml/% \  
audit planning                                    编制审计计划，制定审计计划，审计计划 Mv1V Vk  
audit planning stage                                  审计计划阶段 RHj<t");  
audit procedure                                审计程序 mW 4{*   
audit programme                               审计程序表，具体审计计划 ][[\!og  
audit report                                       审计报告 7.!`c-8 u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rv26vnJy"  
audit report with a qualified opinion                 有保留意见的审计报告 dFw>SYrpu  
audit report with an adverse opinion                否定意见的审计报告 3x6@::s~  
audit report with dual dates                      双重日期审计报告 wF.S ,|  
audit reporting stage                                 审计报告阶段 NNTUl$  
audit responsibility                                   审计责任 s6HfN'  
audit results                                      审计结果 >VE!3'/'  
audit risk                                          审计风险 K."h}f
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audit sampling                                          审计抽样 '"4S3Fysm  
audit sampling techniques                         审计抽样方法，审计抽样技术 +}Q@
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audit strategies                                  审计策略 F
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audit summary                                         审计总结，审计小结 M?3#XQDvD  
audit team                                         审计小组 y7LT;`A  
audit test                                    审计测试 t$k$Hd';  
audit trail                                          审计轨迹 w"/RI#7.  
audit work                                        审计工作 q*pWx]Y  
audit working paper                                 审计工作底稿 `ZLA=oD  
audited financial statement                        审计会计报表，已审计财务报表 %.mHV7c)%  
Auditing Guidelines (the～)                      审计规范指南 O~L/>Ya  
auditing standards                             审计准则 !Bqmw  
audit-oriented working paper                          (审计)业务类工作底稿 3w!,@=
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authorisation                                     授权 j%TcW!D-_  
authorisation of transaction                       交易的授权 n| [RXpAp3  
availability                                         可获得性 7w8I6  
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balance                                      余额；差额；平衡 &LM ^,xx}  
balance sheet                                    资产负债表 @`S8d%6P  
bank                                                 银行 SBog7An9SI  
bank account                                    银行账户，银行户头 o?]g  
bank statement                                 银行对账单 !3JYG  
barter transaction                              易货交易，以物换物交易 ge@KopZ&  
basis of audit                                    审计依据 |j>fsk~  
basis of preparation                                (会计报表的)编制基础 q#|,4(Z  
book of account                               账目，账簿 Xb/^n.>  
borrowing                                         借款，贷款，借债 zSM;N^X8?  
branch                                              分支，分支机构，分店 NUjo5.7  
brought forward                                (账户余额等的)承上年，承上期，承上页 xJ[Xmre  
budget                                              预算 ztG!NZL  
building                                      建筑物；大楼 se,0Rvkt  
business conditions                                  业务情况，经营情况 Smjg[  
business licence                               (企业等的)营业执照 A3cW8OClz  
business relation                                业务关系 Q ,6 [  
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