[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 bs+KcY:N]  
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审计词汇英汉对照 M? nnpO  
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ability to continue as a going concern               持续经营能力 _ R5^4-Qe  
acceptability                                     可接受性，可接受程度 ]|[xY8 5}  
acceptable level of detection risk                     检查风险的可接受水平 pY8+;w EI  
acceptance of engagement                       接受委托 Do_L  
accepting the engagement for the first time              首次接受委托 uq 6T|Zm  
access to asset                                         对资产的接触 ]a:kP,  
according to                                     根据，依据，依照 5;|9bWH  
account balance                                账户余额 rg'? ?rq  
account for                                       对……进行会计处理，核算；解释 2l!"OiB.P  
accounting                                        会计，会计学 C*
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accounting advisory serve                        会计咨询服务 71)#'ey  
accounting firm                                 会计师事务所 uj:w^t ][  
accounting information                      会计信息，会计资料 !^m
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accounting period                             会计期间 \7C >4  
accounting policies                                   会计政策 't|F}@HP  
accounting professional bodies                 会计职业组织，会计职业团体 F)%;
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accounting records                                   会计记录 }40/GW p<f  
accounting responsibility                           会计责任 '<}7bw}+c  
accounting service                             会计服务 .K7 A!;  
accounting standards                                会计准则 zm~~mz A  
Accounting Standards for Business Enterprises       企业会计准则 J}YI-t  
accounting system                             会计系统 c:$:j,i}  
accounting treatment                                会计处理 r2<+ =INn  
accuracy                                    准确性，精确性 {jc~s~<#  
additional audit procedures                      追加审计程序 q2f/#"k  
addressee                                         收件人，收信人 9iOlR=-*  
Administration of State-owned Assets  (the～)     国有资产管理局 ag+ML1#)  
administrative laws and regulations                 行政法规 rxz3Mqg  
adverse impact                                 不利影响，负面影响 57j:Lw~   
adverse opinion                                反对意见 21WqLgT3 4  
advisory group                                  咨询组，顾问组 Dr2h-  
agency fee                                        代理费，代理费用 DQ9s57VxC!  
aggregate                                          总计，合计为…… K9P"ncMt  
alternation of document and record                 变造文件和记录 Bs Ras  
alternative audit procedures                      替代审计程序，备选审计程序 yf8UfB#a  
amend                                              修改，修订 -w2ga1  
amortisation                                      摊销 JZv]tJWq  
analytical capacity                             分析能力 + zrwz\  
analytical procedures                               分析性程序 B`WfJ2*2  
annual financial statements                        年度会计报表，年度财务报表 pvM8PlYo]`  
appendix                                          附录，附表  y,
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applicable                                         适用的 2$Ji4`p}S  
applicable laws and regulations                 适用的法规 Mu(Y6  
application systems                                  应用系统 Ab"uN  
apply consistently                              一贯地执行，一贯地实施 (o:CxhV  
appropriate                                       适当的，合适的； 'wZy: c  
征用，挪用 "''<:K|  
appropriate authorization                          适当的授权 ;`+RSr^8$  
appropriateness of audit evidence                    审计证据的适当性 M$?6 '  
approval                                    批准，核准 395o[YZx*  
assertion                                    (会计报表上的)认定；确认 ~^euaOFU 6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &B2c]GoW  
asset                                                 资产，财产 UxvsSHi  
asset restructuring                             资产重组 3D.S[^s*   
assignment of duties                                 职责的划分 q7]W R(e  
assistant                                     助理，助理人员 pd;-z  
associated company                                 联属公司，联营公司 h@~X*yLKh  
association                                        联合，结合；协会，社团 X|QCa@Foe  
assumption                                       假设，假定 VoyH:  
at a given date                                         在某一特定时日 ^hHeH:@  
attestation                                         鉴证，公证 0B4(t6o  
attestation service                             鉴证服务 dbuOiZ  
audit adjustment                                审计调整 Wu4Nq+  
audit areas                                        审计领域 vedMzef[@>  
audit conclusion                                审计结论 (XwLKkw0n  
audit effectiveness                             审计效果 7gMtnwT  
audit efficiency                                  审计效率 55cldo   
audit engagement letter                      审计业务约定书 nMa^Eq#  
audit evidence                                          审计证据 vg.%.~!9  
audit fee                                    审计费
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audit files                                          审计档案 4@V]zfu^Q  
audit findings                                     审计中发现的事项 &v-V_.0(H  
audit implementation stage                        审计实施阶段 }J ?fJ(  
audit mark                                        审计标识 3.0c/v5Go  
audit materiality                                 审计重要性 D+)=bPMe  
audit method                                     审计方法 j~E +6 f\  
audit objective                                         审计目标，审计目的 SN{*:\>,  
audit of financial statements                      会计报表审计，财务报表审计 u#M) i30j  
audit opinion                                     审计意见 uBTT {GGQ  
audit period                                      被审计期间，被审计年度 UvZ@"El  
audit plan                                          审计计划 L
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audit planning                                    编制审计计划，制定审计计划，审计计划 Tb={g;0@  
audit planning stage                                  审计计划阶段 8$v7
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audit procedure                                审计程序 Doh|G:P]#  
audit programme                               审计程序表，具体审计计划 B#?2,  
audit report                                       审计报告 a-E-hX2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jDX<iX%e  
audit report with a qualified opinion                 有保留意见的审计报告 M&ij[%i  
audit report with an adverse opinion                否定意见的审计报告 ,/:a77  
audit report with dual dates                      双重日期审计报告 k4$q|x7+%  
audit reporting stage                                 审计报告阶段 cXY'>N  
audit responsibility                                   审计责任 ij i.3-  
audit results                                      审计结果 bXH^Bm  
audit risk                                          审计风险 ]X~g@O{>_  
audit sampling                                          审计抽样 !ix<|F5  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^B5cNEO  
audit strategies                                  审计策略 k<| l \]w  
audit summary                                         审计总结，审计小结 V*zz- 2_i  
audit team                                         审计小组 daIL> c"  
audit test                                    审计测试 B#6pQp$  
audit trail                                          审计轨迹 :#[_Osmf(  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 EO&ACG  
audited financial statement                        审计会计报表，已审计财务报表 06^1#M$'  
Auditing Guidelines (the～)                      审计规范指南 -+rF]|Wi  
auditing standards                             审计准则 -t6R!ZI  
audit-oriented working paper                          (审计)业务类工作底稿 jN%p5nZ^EK  
authorisation                                     授权 2rCY&8  
authorisation of transaction                       交易的授权 0BCGJFZ{  
availability                                         可获得性 B`B%:#  
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balance                                      余额；差额；平衡 8M|)ojH  
balance sheet                                    资产负债表 n<:d%&^n  
bank                                                 银行 Px#QZZ  
bank account                                    银行账户，银行户头 Yb
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bank statement                                 银行对账单 @qPyrgy  
barter transaction                              易货交易，以物换物交易 'n[+r}3  
basis of audit                                    审计依据 %Lp7@  
basis of preparation                                (会计报表的)编制基础 2d2@J{  
book of account                               账目，账簿 48CI8[T  
borrowing                                         借款，贷款，借债 ZSRRlkU  
branch                                              分支，分支机构，分店 ,=Nw(GI  
brought forward                                (账户余额等的)承上年，承上期，承上页 `cP'~OT  
budget                                              预算 w2d]96*kQe  
building                                      建筑物；大楼 ZjZhz`  
business conditions                                  业务情况，经营情况 1_NG+H]x9  
business licence                               (企业等的)营业执照 d{yIy'+0/  
business relation                                业务关系 tw/#ENo  
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