[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 g
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审计词汇英汉对照 ?0npEz|  
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ability to continue as a going concern               持续经营能力 :GM#&*$2<  
acceptability                                     可接受性，可接受程度 .!j#3J..u  
acceptable level of detection risk                     检查风险的可接受水平 2k3 z'RLG  
acceptance of engagement                       接受委托 ]h UKuef  
accepting the engagement for the first time              首次接受委托 )@c3##Zp)  
access to asset                                         对资产的接触 X RRJ)}P  
according to                                     根据，依据，依照 Y\u_+CG*  
account balance                                账户余额 v@,XinB[  
account for                                       对……进行会计处理，核算；解释 s?<!&Y  
accounting                                        会计，会计学 0=,'{Vz}A  
accounting advisory serve                        会计咨询服务 kh&_#,  
accounting firm                                 会计师事务所 ?zE<  
accounting information                      会计信息，会计资料 o*)@oU  
accounting period                             会计期间 {Pvr??"r  
accounting policies                                   会计政策 36i_D6  
accounting professional bodies                 会计职业组织，会计职业团体 'WzUu MCx  
accounting records                                   会计记录 `1_FQnm)  
accounting responsibility                           会计责任 /'NUZ9  
accounting service                             会计服务 K-
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accounting standards                                会计准则 n +dJc  
Accounting Standards for Business Enterprises       企业会计准则 ct.Bg)E  
accounting system                             会计系统 mdt ?:F4Q  
accounting treatment                                会计处理 r1hD %a  
accuracy                                    准确性，精确性 6)+9G_  
additional audit procedures                      追加审计程序 Wbs^(iUU}  
addressee                                         收件人，收信人 n%U9iwJ.  
Administration of State-owned Assets  (the～)     国有资产管理局 g$gVm:=  
administrative laws and regulations                 行政法规 U;>B7X;`E4  
adverse impact                                 不利影响，负面影响 {" \q(R0  
adverse opinion                                反对意见 DoTs9w|5  
advisory group                                  咨询组，顾问组 intvlki]be  
agency fee                                        代理费，代理费用 67,3i~  
aggregate                                          总计，合计为…… g` kZT} h  
alternation of document and record                 变造文件和记录 @6[x%j/!bt  
alternative audit procedures                      替代审计程序，备选审计程序 (mY(\mu}  
amend                                              修改，修订 .^GFy   
amortisation                                      摊销 2:n|x5\H  
analytical capacity                             分析能力 ;HT0w_,  
analytical procedures                               分析性程序 5A;"jp^ Z  
annual financial statements                        年度会计报表，年度财务报表 1S^'C2/b  
appendix                                          附录，附表 =QTmK/(|B  
applicable                                         适用的 n=r=u'oi  
applicable laws and regulations                 适用的法规 `-5cQ2>"  
application systems                                  应用系统 &8juS,b  
apply consistently                              一贯地执行，一贯地实施 $TFTIk*uU  
appropriate                                       适当的，合适的； /;b.-
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征用，挪用 )e#fj+>x)  
appropriate authorization                          适当的授权 -D$3!ccX  
appropriateness of audit evidence                    审计证据的适当性 Vzk cZK  
approval                                    批准，核准 8\P JSr  
assertion                                    (会计报表上的)认定；确认 IS .g);Gj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @<
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asset                                                 资产，财产 cyDiA(ot&  
asset restructuring                             资产重组 -wBnwn-  
assignment of duties                                 职责的划分 V_{vZ/0e  
assistant                                     助理，助理人员 ^CO#QnB @  
associated company                                 联属公司，联营公司 E#8J+7  
association                                        联合，结合；协会，社团 2}GKHC  
assumption                                       假设，假定 :Q8g?TZ  
at a given date                                         在某一特定时日 G|<]Ma9x  
attestation                                         鉴证，公证 M3)v- "  
attestation service                             鉴证服务 jDFp31_ X  
audit adjustment                                审计调整 uFMs^^#  
audit areas                                        审计领域 f*UBigk  
audit conclusion                                审计结论 rK*hTjVn  
audit effectiveness                             审计效果 S|s3}]g9  
audit efficiency                                  审计效率 d4[poi ~  
audit engagement letter                      审计业务约定书 wYC9~ms-  
audit evidence                                          审计证据 ryz/rf  
audit fee                                    审计费 yo'q[YtP'  
audit files                                          审计档案 32TP Mk  
audit findings                                     审计中发现的事项 _QD/!~O  
audit implementation stage                        审计实施阶段 7^`RP e^a+  
audit mark                                        审计标识 UU*0d
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audit materiality                                 审计重要性 Qu!O V]Cc  
audit method                                     审计方法 6R0D3kW  
audit objective                                         审计目标，审计目的 |Tj`qJGVw  
audit of financial statements                      会计报表审计，财务报表审计 #tCIuQ,  
audit opinion                                     审计意见 B'NS&7+].  
audit period                                      被审计期间，被审计年度 4u7c7K>\Y  
audit plan                                          审计计划 %{7$\|;J'  
audit planning                                    编制审计计划，制定审计计划，审计计划 _a?wf!4>P  
audit planning stage                                  审计计划阶段 hQ\#Fhu7  
audit procedure                                审计程序 %?U"[F1  
audit programme                               审计程序表，具体审计计划 <m-Ni  
audit report                                       审计报告 ajf_)G5X P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 l!xgtP K  
audit report with an adverse opinion                否定意见的审计报告 aY3pvOV  
audit report with dual dates                      双重日期审计报告 {LjK_J'  
audit reporting stage                                 审计报告阶段 O@G<B8U,K  
audit responsibility                                   审计责任 $Vd?K@W[h  
audit results                                      审计结果 JDIz28Ww  
audit risk                                          审计风险 F Bd+=bx,Z  
audit sampling                                          审计抽样 Ubn
 
audit sampling techniques                         审计抽样方法，审计抽样技术 nhB^Xr=  
audit strategies                                  审计策略 k
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audit summary                                         审计总结，审计小结 WBIQ%XB'  
audit team                                         审计小组 EU`' 8*4  
audit test                                    审计测试 R4hav   
audit trail                                          审计轨迹 11nO<WH  
audit work                                        审计工作 "j*fVn  
audit working paper                                 审计工作底稿 Fj[ dO&  
audited financial statement                        审计会计报表，已审计财务报表 PX+"" #  
Auditing Guidelines (the～)                      审计规范指南 Br_3qJNVP  
auditing standards                             审计准则 Pl`Bd0  
audit-oriented working paper                          (审计)业务类工作底稿 Udb0&Y1^  
authorisation                                     授权 >KH( nc$  
authorisation of transaction                       交易的授权 2gK p\!  
availability                                         可获得性 BxW||O|_N"  
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balance                                      余额；差额；平衡 b}"vIRz  
balance sheet                                    资产负债表 O&gy(  
bank                                                 银行 LNsE7t  
bank account                                    银行账户，银行户头 {Tjtj@-  
bank statement                                 银行对账单 )o}=z\M-bN  
barter transaction                              易货交易，以物换物交易 |\yDgs%EGy  
basis of audit                                    审计依据 4AG&z,[  
basis of preparation                                (会计报表的)编制基础 rzc 3k~@  
book of account                               账目，账簿 2/a04qA#  
borrowing                                         借款，贷款，借债 x<)!$cg  
branch                                              分支，分支机构，分店 q[We][Nrzb  
brought forward                                (账户余额等的)承上年，承上期，承上页 lcuH]z  
budget                                              预算 ]lG_rGw  
building                                      建筑物；大楼 K~9 jin  
business conditions                                  业务情况，经营情况 (RI>aDGRH  
business licence                               (企业等的)营业执照 dqK  
business relation                                业务关系 btkMY<o7  
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