[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 ;JFE7\-mC  
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审计词汇英汉对照 K_`*ZV{r  
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ability to continue as a going concern               持续经营能力 ~<, \=;b/  
acceptability                                     可接受性，可接受程度 q30
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acceptable level of detection risk                     检查风险的可接受水平 sNvT0  
acceptance of engagement                       接受委托 fY=iQ?{/[  
accepting the engagement for the first time              首次接受委托 OJ UM Y<5  
access to asset                                         对资产的接触 j %TYyL-  
according to                                     根据，依据，依照 U`6QD}c"s  
account balance                                账户余额 Dr`\  
account for                                       对……进行会计处理，核算；解释 =(v!pEF  
accounting                                        会计，会计学 '! 1ts@  
accounting advisory serve                        会计咨询服务 -f9M*7O<gf  
accounting firm                                 会计师事务所 d(wqKiGwe  
accounting information                      会计信息，会计资料 NG'VlT  
accounting period                             会计期间 o 9wg<LP  
accounting policies                                   会计政策 Z55,S=i  
accounting professional bodies                 会计职业组织，会计职业团体 (6+6]`c$  
accounting records                                   会计记录 ![Ip)X OG  
accounting responsibility                           会计责任 6xL=JSi~  
accounting service                             会计服务 T|.Q81.NE  
accounting standards                                会计准则 3!Qt
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Accounting Standards for Business Enterprises       企业会计准则 (dMFYL>YP  
accounting system                             会计系统 0*3 <}  
accounting treatment                                会计处理 YGWb!|Z$  
accuracy                                    准确性，精确性 Qb|w\xT^Y  
additional audit procedures                      追加审计程序 YfMe69/0I  
addressee                                         收件人，收信人 =_":Z!_  
Administration of State-owned Assets  (the～)     国有资产管理局 -&)^|Atm  
administrative laws and regulations                 行政法规 4 >&%-BhN  
adverse impact                                 不利影响，负面影响 %-A8`lf<  
adverse opinion                                反对意见 "fpj"lf-  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 FG#j0#|*  
aggregate                                          总计，合计为…… p~8~EQFj  
alternation of document and record                 变造文件和记录 TdKl`"Iy  
alternative audit procedures                      替代审计程序，备选审计程序 tB_V%qH  
amend                                              修改，修订 -m|b2g}"3  
amortisation                                      摊销 e<9nt [  
analytical capacity                             分析能力 N7oMtlvL[w  
analytical procedures                               分析性程序 rB4#}+Uq  
annual financial statements                        年度会计报表，年度财务报表 i[\[xfk  
appendix                                          附录，附表 IN%>46e`  
applicable                                         适用的 raqLXO!j  
applicable laws and regulations                 适用的法规 _23sIUN c3  
application systems                                  应用系统 NWAF4i
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apply consistently                              一贯地执行，一贯地实施 izC >-  
appropriate                                       适当的，合适的； 9d{W/t?NH  
征用，挪用 ;~1r{kXxA"  
appropriate authorization                          适当的授权 l4/TJ%`MG  
appropriateness of audit evidence                    审计证据的适当性 _O!D*=I  
approval                                    批准，核准 h[Iu_#HMa  
assertion                                    (会计报表上的)认定；确认 N!h>fE`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %M`|0g}!  
asset                                                 资产，财产 eGTK^p  
asset restructuring                             资产重组 ?ft_  
assignment of duties                                 职责的划分 p9s~WD/K  
assistant                                     助理，助理人员 P);Xke  
associated company                                 联属公司，联营公司 mefmoZ  
association                                        联合，结合；协会，社团 
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assumption                                       假设，假定 &R5M&Iw L  
at a given date                                         在某一特定时日 ^m+W  
attestation                                         鉴证，公证 i3%~G
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attestation service                             鉴证服务 :jUuw:\  
audit adjustment                                审计调整 8uT6QCf  
audit areas                                        审计领域 ;9I#>u  
audit conclusion                                审计结论 QE#$bCw  
audit effectiveness                             审计效果 OeAPBhTmFj  
audit efficiency                                  审计效率 ks r5P~  
audit engagement letter                      审计业务约定书 Tb)x8-0  
audit evidence                                          审计证据 0ay!tS dN  
audit fee                                    审计费 IWWFl6$-  
audit files                                          审计档案 f9Xw]G9  
audit findings                                     审计中发现的事项 E{6}'FG+A  
audit implementation stage                        审计实施阶段 &*yve}su  
audit mark                                        审计标识 uLCU3nI  
audit materiality                                 审计重要性 = ]@xXVf/  
audit method                                     审计方法 up1aFzY|6x  
audit objective                                         审计目标，审计目的 c:6w >:  
audit of financial statements                      会计报表审计，财务报表审计 |X.z|wKT6  
audit opinion                                     审计意见 z8!u6odu %  
audit period                                      被审计期间，被审计年度 1(?J>{-lw  
audit plan                                          审计计划 UA9LI<Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 7
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audit planning stage                                  审计计划阶段 # R&[+1=9j  
audit procedure                                审计程序 {Psj#.qP1  
audit programme                               审计程序表，具体审计计划 -J30g\  
audit report                                       审计报告 Q|1bF!#(1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "n e'iJf_(  
audit report with a qualified opinion                 有保留意见的审计报告 AFFLnLA<L  
audit report with an adverse opinion                否定意见的审计报告 sXa8(xc  
audit report with dual dates                      双重日期审计报告 ye%F <:O7  
audit reporting stage                                 审计报告阶段 8$vH&HdI  
audit responsibility                                   审计责任 c[y8"M5  
audit results                                      审计结果 mTPj@F>   
audit risk                                          审计风险 L%0lX$2&\  
audit sampling                                          审计抽样 L C7LO  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 ^pjez+  
audit summary                                         审计总结，审计小结 @Y,F&8a$  
audit team                                         审计小组 UBVb#FNF  
audit test                                    审计测试 nKO&ffb'<  
audit trail                                          审计轨迹 ^%
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audit work                                        审计工作
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audit working paper                                 审计工作底稿 KR}0( ,Y  
audited financial statement                        审计会计报表，已审计财务报表 [:QMn
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Auditing Guidelines (the～)                      审计规范指南 .+Ej% |l%  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 N>R%0m<e  
authorisation                                     授权 H5s85"U#  
authorisation of transaction                       交易的授权 752wK|o0|;  
availability                                         可获得性 _}&]`,s>  
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balance                                      余额；差额；平衡 kpH;D= ;  
balance sheet                                    资产负债表 !Ia"pNDf  
bank                                                 银行 pPZ/O6  
bank account                                    银行账户，银行户头 o x^lI  
bank statement                                 银行对账单 `X='g96C1  
barter transaction                              易货交易，以物换物交易 `0i3"06l r  
basis of audit                                    审计依据  YBD{l  
basis of preparation                                (会计报表的)编制基础 J,O@T)S@  
book of account                               账目，账簿 V,+[XB  
borrowing                                         借款，贷款，借债 hU 7fZl%yl  
branch                                              分支，分支机构，分店 Xa@wN/"F  
brought forward                                (账户余额等的)承上年，承上期，承上页 :\U3bkv+  
budget                                              预算 XijLS7Aw|  
building                                      建筑物；大楼 GC[{=]}9U  
business conditions                                  业务情况，经营情况 bUN,P"  
business licence                               (企业等的)营业执照 fmJWd |  
business relation                                业务关系 z#Vp S=  
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