[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 H_EB1"C;\  
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审计词汇英汉对照 UJ0<%^f   
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ability to continue as a going concern               持续经营能力 w$H^q
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acceptability                                     可接受性，可接受程度 jx.[#6e  
acceptable level of detection risk                     检查风险的可接受水平 a
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acceptance of engagement                       接受委托 fLDg~;3  
accepting the engagement for the first time              首次接受委托 CSGz3uC2D  
access to asset                                         对资产的接触 @o#!EfZyE  
according to                                     根据，依据，依照 YFE&r  
account balance                                账户余额 BYTnrPA&Z;  
account for                                       对……进行会计处理，核算；解释 ixW@7m  
accounting                                        会计，会计学 w j[\B*$?  
accounting advisory serve                        会计咨询服务 "
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accounting firm                                 会计师事务所 L f"i !  
accounting information                      会计信息，会计资料 TT50(_8  
accounting period                             会计期间 A,V\" KU  
accounting policies                                   会计政策 {88gW\GL  
accounting professional bodies                 会计职业组织，会计职业团体 qb5#_1qz+^  
accounting records                                   会计记录 1BAgtd$3  
accounting responsibility                           会计责任 +E1I");  
accounting service                             会计服务 &FH2fMLQ  
accounting standards                                会计准则 } X^|$  
Accounting Standards for Business Enterprises       企业会计准则 }Ow>dV?  
accounting system                             会计系统 6'kS_Zu{<  
accounting treatment                                会计处理 K`/`|1  
accuracy                                    准确性，精确性 'eo KZX+  
additional audit procedures                      追加审计程序 rgSOS-ox  
addressee                                         收件人，收信人 4|mD*o  
Administration of State-owned Assets  (the～)     国有资产管理局 lIUuA  
administrative laws and regulations                 行政法规 &;XAuDw4+i  
adverse impact                                 不利影响，负面影响 rj6tZJZ#o0  
adverse opinion                                反对意见 mNb ?*3\  
advisory group                                  咨询组，顾问组 {cB+mh;mJ>  
agency fee                                        代理费，代理费用 lc2i`MC  
aggregate                                          总计，合计为…… T[,/5J  
alternation of document and record                 变造文件和记录 @%tRhG  
alternative audit procedures                      替代审计程序，备选审计程序 fV v.@HL{  
amend                                              修改，修订 rsF\JQk  
amortisation                                      摊销 R)M_|ca  
analytical capacity                             分析能力 JJltPGT~Oa  
analytical procedures                               分析性程序 ^qg?6S4  
annual financial statements                        年度会计报表，年度财务报表 1"pI^Ddt  
appendix                                          附录，附表 Sr&515  
applicable                                         适用的 yz-,)GB6  
applicable laws and regulations                 适用的法规 -b9;5eS!  
application systems                                  应用系统 UPc<gB  
apply consistently                              一贯地执行，一贯地实施 cTXri8K_  
appropriate                                       适当的，合适的； PzV@umC1#f  
征用，挪用 ?gO8kPg/D  
appropriate authorization                          适当的授权 3
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appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 v
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assertion                                    (会计报表上的)认定；确认 \k]x;S<a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =/u%c!  
asset                                                 资产，财产 ]c<qM_HWg  
asset restructuring                             资产重组 I=7Y]w=  
assignment of duties                                 职责的划分 @WQK>-=(3  
assistant                                     助理，助理人员 ~_9n.C  
associated company                                 联属公司，联营公司 |\dZ'   
association                                        联合，结合；协会，社团 cXR1grz  
assumption                                       假设，假定 oT{@_U{*J  
at a given date                                         在某一特定时日 2+cNo9f  
attestation                                         鉴证，公证 [U@*1  
attestation service                             鉴证服务 6ns! ~g@  
audit adjustment                                审计调整 277ASCWLkU  
audit areas                                        审计领域 ?E9DXg  
audit conclusion                                审计结论 RrhT'':[  
audit effectiveness                             审计效果 &X|<@'933  
audit efficiency                                  审计效率 E]J:~H'E r  
audit engagement letter                      审计业务约定书 yMZHUd  
audit evidence                                          审计证据 PN$X N<  
audit fee                                    审计费 Cv>o.Bp|  
audit files                                          审计档案 'S<%Xm  
audit findings                                     审计中发现的事项 >Jw6l0z  
audit implementation stage                        审计实施阶段 T"p(]@Ng  
audit mark                                        审计标识 -w;(cE  
audit materiality                                 审计重要性 ^9_UUzf\  
audit method                                     审计方法 RQkyC AGx  
audit objective                                         审计目标，审计目的 j7MO'RX`&  
audit of financial statements                      会计报表审计，财务报表审计 c{>uqPTY  
audit opinion                                     审计意见 $s4Wkq  
audit period                                      被审计期间，被审计年度 ;uqx@sx ;  
audit plan                                          审计计划 g|Y] wd  
audit planning                                    编制审计计划，制定审计计划，审计计划 X53mzs  
audit planning stage                                  审计计划阶段 H{?9CxY
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audit procedure                                审计程序 ~"lJ'&J}  
audit programme                               审计程序表，具体审计计划 SVa6V}"Iv  
audit report                                       审计报告 K7e4_ZGI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )i>[M"7  
audit report with a qualified opinion                 有保留意见的审计报告 nx:KoB"ny  
audit report with an adverse opinion                否定意见的审计报告 5tv<8~:K  
audit report with dual dates                      双重日期审计报告 C{Asp  
audit reporting stage                                 审计报告阶段 vLa#Y("  
audit responsibility                                   审计责任 <]Wlx`=/D  
audit results                                      审计结果 vBvNu<v7te  
audit risk                                          审计风险 iB1i/l  
audit sampling                                          审计抽样 A])P1c. 7"  
audit sampling techniques                         审计抽样方法，审计抽样技术 R0;efD  
audit strategies                                  审计策略 1^dJg8  
audit summary                                         审计总结，审计小结 6yu]GK}es  
audit team                                         审计小组 /ahNnCtu?1  
audit test                                    审计测试 G){g  
audit trail                                          审计轨迹 <&pKc6+{  
audit work                                        审计工作 TwvAj#j  
audit working paper                                 审计工作底稿 451'>qS  
audited financial statement                        审计会计报表，已审计财务报表 b@t5`Y-+K  
Auditing Guidelines (the～)                      审计规范指南 -fgC"2H  
auditing standards                             审计准则 _Mc>W0'5@  
audit-oriented working paper                          (审计)业务类工作底稿 y/? &pKH^  
authorisation                                     授权 V8-h%|$p3W  
authorisation of transaction                       交易的授权 s$
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availability                                         可获得性 z[ #Fog  
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balance                                      余额；差额；平衡 Ogg#jx(4  
balance sheet                                    资产负债表 g,]
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bank                                                 银行 \aP6_g:N}  
bank account                                    银行账户，银行户头 ciMM^ZRIb  
bank statement                                 银行对账单 ~vgA7E/XV  
barter transaction                              易货交易，以物换物交易 !umEyd@ "  
basis of audit                                    审计依据 td{O}\s7D  
basis of preparation                                (会计报表的)编制基础 Y&*x4&Lb  
book of account                               账目，账簿 wU`!B<,j  
borrowing                                         借款，贷款，借债 h:/1X' 3d  
branch                                              分支，分支机构，分店 rS*$rQCr=  
brought forward                                (账户余额等的)承上年，承上期，承上页 R4e&^tI@*  
budget                                              预算 8I+d)(:  
building                                      建筑物；大楼 *Q}[ ]g  
business conditions                                  业务情况，经营情况 va|rO#.=  
business licence                               (企业等的)营业执照  f+Dn9t  
business relation                                业务关系 7Bz*r0 9S  
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