[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 `T7TWv"M  
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审计词汇英汉对照 mQ`2c:Rn&7  
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ability to continue as a going concern               持续经营能力 D Y4!RjJ47  
acceptability                                     可接受性，可接受程度 |r)QkxdU,  
acceptable level of detection risk                     检查风险的可接受水平  6Bcr.`  
acceptance of engagement                       接受委托 ~ QohP`_  
accepting the engagement for the first time              首次接受委托 xFM^-`7  
access to asset                                         对资产的接触  P2C>IS  
according to                                     根据，依据，依照 AcXVfk z  
account balance                                账户余额 Yl"CIgt  
account for                                       对……进行会计处理，核算；解释 %N(>B_t\  
accounting                                        会计，会计学 W ;+()vC  
accounting advisory serve                        会计咨询服务 8JF<SQ  
accounting firm                                 会计师事务所 wpi$-i`  
accounting information                      会计信息，会计资料 h7TkMt[l  
accounting period                             会计期间 JEWc{)4QD  
accounting policies                                   会计政策 #G`K<%{
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accounting professional bodies                 会计职业组织，会计职业团体 :&:P4Y1 E  
accounting records                                   会计记录 %, iAngF'  
accounting responsibility                           会计责任 y&O?`"Uv/M  
accounting service                             会计服务 zks7wt]A  
accounting standards                                会计准则 P?
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Accounting Standards for Business Enterprises       企业会计准则 B)L0hi  
accounting system                             会计系统 J-uQF|   
accounting treatment                                会计处理 M l@F  
accuracy                                    准确性，精确性 mTUoFXX[  
additional audit procedures                      追加审计程序 l Ib d9F  
addressee                                         收件人，收信人 /N<aN9Z<x,  
Administration of State-owned Assets  (the～)     国有资产管理局 +,$pcf<[V  
administrative laws and regulations                 行政法规 p9u'nDi  
adverse impact                                 不利影响，负面影响 ST?Rl@4  
adverse opinion                                反对意见 Wwg<- 9wAJ  
advisory group                                  咨询组，顾问组 )rAJ>;  
agency fee                                        代理费，代理费用 I_Gz~qk6  
aggregate                                          总计，合计为…… /^\E:(RH  
alternation of document and record                 变造文件和记录 nTwJR  
alternative audit procedures                      替代审计程序，备选审计程序 #-+Q]}fB4  
amend                                              修改，修订 5$Kj#9g-#  
amortisation                                      摊销 >qr/1mW  
analytical capacity                             分析能力 w{k^O7
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analytical procedures                               分析性程序 y06* *f)  
annual financial statements                        年度会计报表，年度财务报表 :FH&#Eq~4  
appendix                                          附录，附表 Meep  
applicable                                         适用的 #>,E"-]f  
applicable laws and regulations                 适用的法规 ^E8qI8s  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 4pQf*l8e  
appropriate                                       适当的，合适的； 5p:BHw;%;  
征用，挪用 2fu<s^9dh  
appropriate authorization                          适当的授权 HQ7g0:-^a>  
appropriateness of audit evidence                    审计证据的适当性 !!V1#?0jw  
approval                                    批准，核准 !vpXXI4  
assertion                                    (会计报表上的)认定；确认 uPr!;'J=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cqJXZ.XC  
asset                                                 资产，财产 v@q&B|0  
asset restructuring                             资产重组 i\b^}m8c.N  
assignment of duties                                 职责的划分 jn(!6\n"  
assistant                                     助理，助理人员 ZS( %!+M  
associated company                                 联属公司，联营公司 G7v<Q,s  
association                                        联合，结合；协会，社团 hxM{}}.E  
assumption                                       假设，假定 Cojs;`3iF:  
at a given date                                         在某一特定时日 4'*.3f'bp  
attestation                                         鉴证，公证 x0ipk}  
attestation service                             鉴证服务 _ A#lyp  
audit adjustment                                审计调整 6S_mfWsi  
audit areas                                        审计领域 YG :^gi  
audit conclusion                                审计结论 Y~{<Hs  
audit effectiveness                             审计效果 & /T}  
audit efficiency                                  审计效率 E0fMFG^P  
audit engagement letter                      审计业务约定书 c^pQitPv  
audit evidence                                          审计证据 "a~r'+'<  
audit fee                                    审计费 4uMMf  
audit files                                          审计档案 bfZt<-  
audit findings                                     审计中发现的事项 A[7H-1-  
audit implementation stage                        审计实施阶段 ")vtS}Ekt  
audit mark                                        审计标识 %cUC~, g_(  
audit materiality                                 审计重要性 :):vB  
audit method                                     审计方法 aQ\SV0PI  
audit objective                                         审计目标，审计目的 32SkxcfrCK  
audit of financial statements                      会计报表审计，财务报表审计 ^p 9V5o  
audit opinion                                     审计意见 fmQif]J;;  
audit period                                      被审计期间，被审计年度 )8#-IXxp  
audit plan                                          审计计划 `L7^f!  
audit planning                                    编制审计计划，制定审计计划，审计计划 #\^=3A|b  
audit planning stage                                  审计计划阶段 }[UH1+`L  
audit procedure                                审计程序 Jj=N+,km  
audit programme                               审计程序表，具体审计计划 eZ[Qhrc  
audit report                                       审计报告 ED79a:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YsVKdh  
audit report with a qualified opinion                 有保留意见的审计报告 wEX<[#a-  
audit report with an adverse opinion                否定意见的审计报告 hHVAN3e  
audit report with dual dates                      双重日期审计报告 ^AJ 2Y_}v  
audit reporting stage                                 审计报告阶段 DeNWh2  
audit responsibility                                   审计责任 z;?jKE p  
audit results                                      审计结果 $ ~%Y}Xt*  
audit risk                                          审计风险 C R?}*  
audit sampling                                          审计抽样 $b{8$<;9  
audit sampling techniques                         审计抽样方法，审计抽样技术 er-0 i L@  
audit strategies                                  审计策略 IZLCwaW  
audit summary                                         审计总结，审计小结 pKj:)6t"  
audit team                                         审计小组 %r.C9  
audit test                                    审计测试 2}/r>]9^-  
audit trail                                          审计轨迹 3gVU#T[[  
audit work                                        审计工作 j?
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audit working paper                                 审计工作底稿 JBJ?|}5k4c  
audited financial statement                        审计会计报表，已审计财务报表 5WRqeSGh  
Auditing Guidelines (the～)                      审计规范指南 j#P4&  
auditing standards                             审计准则 o&@y^<UQ  
audit-oriented working paper                          (审计)业务类工作底稿 ~Y*.cGA  
authorisation                                     授权 =LK`mNA  
authorisation of transaction                       交易的授权 @jMo/kO/A  
availability                                         可获得性 q5EkAh<PD|  
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balance                                      余额；差额；平衡 ^mFsrw  
balance sheet                                    资产负债表 SIR2 Kc0  
bank                                                 银行 H*3u]Ebh  
bank account                                    银行账户，银行户头 _eBNbO_J  
bank statement                                 银行对账单 .6 0yQ[aE  
barter transaction                              易货交易，以物换物交易 Nb_Glf  
basis of audit                                    审计依据 MMET^SO  
basis of preparation                                (会计报表的)编制基础 AI{0;0  
book of account                               账目，账簿 4 Sk@ v  
borrowing                                         借款，贷款，借债 -X%twy=  
branch                                              分支，分支机构，分店 J>#yA0QD2  
brought forward                                (账户余额等的)承上年，承上期，承上页 u #}1 M  
budget                                              预算 iWr #H  
building                                      建筑物；大楼 noa+h<vGb  
business conditions                                  业务情况，经营情况 ELMz~vp  
business licence                               (企业等的)营业执照 %P<fz1  
business relation                                业务关系 (0LA.aBIf  
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