[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 6uxF<  
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审计词汇英汉对照 (#+81 Dr  
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ability to continue as a going concern               持续经营能力 0@&/W-VXg  
acceptability                                     可接受性，可接受程度 ,_@) IN  
acceptable level of detection risk                     检查风险的可接受水平 Z9i ~>k  
acceptance of engagement                       接受委托 6O"y  
accepting the engagement for the first time              首次接受委托 kb!W|l"PN  
access to asset                                         对资产的接触 7Ac.^rv5  
according to                                     根据，依据，依照 [XkWPx`  
account balance                                账户余额 o)8VJ\ &  
account for                                       对……进行会计处理，核算；解释 g\H~Y@'{  
accounting                                        会计，会计学 ={50>WXE  
accounting advisory serve                        会计咨询服务 vd/BO  
accounting firm                                 会计师事务所 ?(M]'ia{  
accounting information                      会计信息，会计资料 $?On,U  
accounting period                             会计期间 VH] <o0  
accounting policies                                   会计政策 (^m~UN2@~m  
accounting professional bodies                 会计职业组织，会计职业团体 @ eYD@!  
accounting records                                   会计记录 o1H6E1$=  
accounting responsibility                           会计责任 79B+8= K  
accounting service                             会计服务 Nhtc^DX  
accounting standards                                会计准则 _~;K]  
Accounting Standards for Business Enterprises       企业会计准则 F(w<YU%6  
accounting system                             会计系统 MRzY<MD  
accounting treatment                                会计处理 'l3 DP  
accuracy                                    准确性，精确性 XII' ,&  
additional audit procedures                      追加审计程序 m?=J;r"Re  
addressee                                         收件人，收信人 HC"yC;_  
Administration of State-owned Assets  (the～)     国有资产管理局 eWXR #g!%>  
administrative laws and regulations                 行政法规 rr2^sQ;_  
adverse impact                                 不利影响，负面影响 ,M :j5  
adverse opinion                                反对意见 U"Y/PBs,  
advisory group                                  咨询组，顾问组 <2wC)l3j*  
agency fee                                        代理费，代理费用 f||S?ns_  
aggregate                                          总计，合计为…… 1w+)ne_&  
alternation of document and record                 变造文件和记录 Ym2Ac>I4  
alternative audit procedures                      替代审计程序，备选审计程序 @B!gxW\C  
amend                                              修改，修订 4D6LP*  
amortisation                                      摊销 (W#^-*$R  
analytical capacity                             分析能力 ^~s!*T)\  
analytical procedures                               分析性程序 3pyE'9"f6  
annual financial statements                        年度会计报表，年度财务报表 me90|GOx+  
appendix                                          附录，附表 +kq+x6&  
applicable                                         适用的 $)6x3&]P  
applicable laws and regulations                 适用的法规 E`|vu*l7  
application systems                                  应用系统 }\1IsK~P  
apply consistently                              一贯地执行，一贯地实施 )GOio+{H  
appropriate                                       适当的，合适的； 0J W =RW  
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appropriate authorization                          适当的授权 8&CQx*  
appropriateness of audit evidence                    审计证据的适当性 s<5PsR  
approval                                    批准，核准 fM"&=X  
assertion                                    (会计报表上的)认定；确认 eKRE1
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .&n!4F'  
asset                                                 资产，财产 ?>
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asset restructuring                             资产重组 wWM[Hus  
assignment of duties                                 职责的划分 ,M$h3B\;r  
assistant                                     助理，助理人员 u R]8ZT")  
associated company                                 联属公司，联营公司 FJFO0Hb6
  
association                                        联合，结合；协会，社团 [J55%N;#1  
assumption                                       假设，假定 &,* ILz  
at a given date                                         在某一特定时日 2_TFc2d  
attestation                                         鉴证，公证 27MwZz  
attestation service                             鉴证服务 Xm<|m#  
audit adjustment                                审计调整 '_ ys4hz}  
audit areas                                        审计领域 4jzjrG  
audit conclusion                                审计结论 ^_BjO(b'e  
audit effectiveness                             审计效果 9zm2}6r4  
audit efficiency                                  审计效率 ;_0frX  
audit engagement letter                      审计业务约定书 mdlMciP  
audit evidence                                          审计证据 Z_mQpt|y  
audit fee                                    审计费 I/u>
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audit files                                          审计档案 FJBB@<>:  
audit findings                                     审计中发现的事项 vVSf'w  
audit implementation stage                        审计实施阶段 r(rT.
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audit mark                                        审计标识 vi` VK&+r  
audit materiality                                 审计重要性 /h@3R[k  
audit method                                     审计方法 TY?O$d2b3  
audit objective                                         审计目标，审计目的 q``/7  
audit of financial statements                      会计报表审计，财务报表审计 -1w^z`;2h  
audit opinion                                     审计意见 !t?5U_on  
audit period                                      被审计期间，被审计年度 tjQ6[`  
audit plan                                          审计计划 TgKSE
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audit planning                                    编制审计计划，制定审计计划，审计计划 EXR6Vb,  
audit planning stage                                  审计计划阶段 u"8KH u5C@  
audit procedure                                审计程序 fh`}~ aQ  
audit programme                               审计程序表，具体审计计划 _>_"cKS  
audit report                                       审计报告 [kMWsiZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6=Sz5MC  
audit report with a qualified opinion                 有保留意见的审计报告 <@c@`K  
audit report with an adverse opinion                否定意见的审计报告 FytGg[#]  
audit report with dual dates                      双重日期审计报告 0n\AUgVPF  
audit reporting stage                                 审计报告阶段 O^_CqT%  
audit responsibility                                   审计责任 
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audit results                                      审计结果 V7D<'!  
audit risk                                          审计风险 fP 3t0cp  
audit sampling                                          审计抽样 Y Azj>c&  
audit sampling techniques                         审计抽样方法，审计抽样技术 y2R\SL,  
audit strategies                                  审计策略 m= %KaRI  
audit summary                                         审计总结，审计小结 3,J{
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audit team                                         审计小组 V6B[eV$D  
audit test                                    审计测试 a%`L+b5-$  
audit trail                                          审计轨迹 {U4{v=,!I  
audit work                                        审计工作 &PX!'%X68h  
audit working paper                                 审计工作底稿 I:1Pz|$`  
audited financial statement                        审计会计报表，已审计财务报表 w=^~M[%w  
Auditing Guidelines (the～)                      审计规范指南 n*Hx"2XF  
auditing standards                             审计准则 Z_>:p^id  
audit-oriented working paper                          (审计)业务类工作底稿 ]C{N4Ni^Z  
authorisation                                     授权 M~)iiKw~MY  
authorisation of transaction                       交易的授权 t0Inf [um  
availability                                         可获得性 +-rSO"nc  
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balance                                      余额；差额；平衡 
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balance sheet                                    资产负债表 -b34Wz(  
bank                                                 银行 Oq(FV[N7t  
bank account                                    银行账户，银行户头 UJjtDV3@_g  
bank statement                                 银行对账单 z?GtC{L9  
barter transaction                              易货交易，以物换物交易 uE>m3Y(aP  
basis of audit                                    审计依据 v~0l Ze  
basis of preparation                                (会计报表的)编制基础 b#n  
book of account                               账目，账簿 #%{  
borrowing                                         借款，贷款，借债 IDdu2HNu  
branch                                              分支，分支机构，分店 +~7[T/v+n  
brought forward                                (账户余额等的)承上年，承上期，承上页 <3Rq!w/  
budget                                              预算 pp2 Jy{\d  
building                                      建筑物；大楼 *z]P|_:&G  
business conditions                                  业务情况，经营情况 Wxgs66  
business licence                               (企业等的)营业执照 Equ%6x  
business relation                                业务关系 D0Ls~qr  
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