[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 
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审计词汇英汉对照 bj bm"~  
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ability to continue as a going concern               持续经营能力 y "gYv  
acceptability                                     可接受性，可接受程度 .F |yxj;I7  
acceptable level of detection risk                     检查风险的可接受水平 -G
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acceptance of engagement                       接受委托 fi`*r\  
accepting the engagement for the first time              首次接受委托 p9fx~[_5/  
access to asset                                         对资产的接触 [Qr#JJ  
according to                                     根据，依据，依照 .a?GC(  
account balance                                账户余额 u`7\o~$  
account for                                       对……进行会计处理，核算；解释 o[aRG7C  
accounting                                        会计，会计学 rqSeh/<iD  
accounting advisory serve                        会计咨询服务 / F9BbG{  
accounting firm                                 会计师事务所 -:Y
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accounting information                      会计信息，会计资料 =#^\9|?$  
accounting period                             会计期间 4;y*y tY*  
accounting policies                                   会计政策 =56O-l7T*w  
accounting professional bodies                 会计职业组织，会计职业团体 ?$%#y u#.  
accounting records                                   会计记录 iU5M_M$G  
accounting responsibility                           会计责任 (6!W8x7  
accounting service                             会计服务 "cj6i{x,~w  
accounting standards                                会计准则 vT)FLhH6*  
Accounting Standards for Business Enterprises       企业会计准则 \\xoOA.  
accounting system                             会计系统 -6@#Nq_iWU  
accounting treatment                                会计处理 ]9F$/M#  
accuracy                                    准确性，精确性 s&TPG0W  
additional audit procedures                      追加审计程序 s +"?j  
addressee                                         收件人，收信人 "KS 
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Administration of State-owned Assets  (the～)     国有资产管理局 a/^ojn  
administrative laws and regulations                 行政法规 ^|gD;OED7O  
adverse impact                                 不利影响，负面影响 PVLLuv  
adverse opinion                                反对意见 3vepJ)D (  
advisory group                                  咨询组，顾问组 ?t46TV'G  
agency fee                                        代理费，代理费用 /'O? 8X<  
aggregate                                          总计，合计为…… A63=$  
alternation of document and record                 变造文件和记录 gd#+N]C_  
alternative audit procedures                      替代审计程序，备选审计程序 \AQ*T`Dq  
amend                                              修改，修订 RR
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amortisation                                      摊销 lp+Uox  
analytical capacity                             分析能力 !59u z4  
analytical procedures                               分析性程序 ~U}0=lRVS  
annual financial statements                        年度会计报表，年度财务报表 )
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appendix                                          附录，附表 4c0 =\v  
applicable                                         适用的 K!g!tA$  
applicable laws and regulations                 适用的法规 zsOOx% +  
application systems                                  应用系统 Y?IvG&])  
apply consistently                              一贯地执行，一贯地实施 lsq\CavbM  
appropriate                                       适当的，合适的； c'O"</  
征用，挪用 '(fQtQ%  
appropriate authorization                          适当的授权 j2^Vz{  
appropriateness of audit evidence                    审计证据的适当性 [&eG>zF"  
approval                                    批准，核准 'A2^K5`3  
assertion                                    (会计报表上的)认定；确认 yzWVUqtXm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WstX>+?'  
asset                                                 资产，财产 Bre:_>*  
asset restructuring                             资产重组 .| UIZwW0  
assignment of duties                                 职责的划分  2:GS(%~  
assistant                                     助理，助理人员 #l 7(WG  
associated company                                 联属公司，联营公司 (}
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association                                        联合，结合；协会，社团 x
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assumption                                       假设，假定 JP{Y Q:NF  
at a given date                                         在某一特定时日 `"Lk@  
attestation                                         鉴证，公证 Z@(m.&ZRx  
attestation service                             鉴证服务 7G':h0i8  
audit adjustment                                审计调整 ;2N: =Rv  
audit areas                                        审计领域 T]oVNy  
audit conclusion                                审计结论 `?=Y^+*!-  
audit effectiveness                             审计效果 *E.uqu>I  
audit efficiency                                  审计效率 Xnc?o
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audit engagement letter                      审计业务约定书 gUGMoXSTI|  
audit evidence                                          审计证据 ^J~5k,7jX  
audit fee                                    审计费 5LaF'>1yY  
audit files                                          审计档案 yi.GD~69  
audit findings                                     审计中发现的事项 40=*Ul U-  
audit implementation stage                        审计实施阶段 ze"`5z26|  
audit mark                                        审计标识 zt!)7HBo  
audit materiality                                 审计重要性 vFwhe
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audit method                                     审计方法 i4Da'Uk  
audit objective                                         审计目标，审计目的 Fzmc#?  
audit of financial statements                      会计报表审计，财务报表审计 FeL!%z  
audit opinion                                     审计意见 @PzRHnT*  
audit period                                      被审计期间，被审计年度 T|k_$LH  
audit plan                                          审计计划 =j^ >sg]  
audit planning                                    编制审计计划，制定审计计划，审计计划 bUU\bc  
audit planning stage                                  审计计划阶段 xcE2hK/+  
audit procedure                                审计程序 __%
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audit programme                               审计程序表，具体审计计划 WU\Bs2  
audit report                                       审计报告 !,<rW<&;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VPvQ]}g6k  
audit report with a qualified opinion                 有保留意见的审计报告 \)M EM=U  
audit report with an adverse opinion                否定意见的审计报告 U{52bH<  
audit report with dual dates                      双重日期审计报告 o)WzZ,\F^J  
audit reporting stage                                 审计报告阶段 IE:;`e:\D  
audit responsibility                                   审计责任 c8h71
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audit results                                      审计结果 %6Y\4Fe  
audit risk                                          审计风险 QCJf   
audit sampling                                          审计抽样 K?@x'q1  
audit sampling techniques                         审计抽样方法，审计抽样技术 tS3!cO\  
audit strategies                                  审计策略 3w&Z:<  
audit summary                                         审计总结，审计小结 m^$KDrkD  
audit team                                         审计小组 tq
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audit test                                    审计测试 e'X"uH Xt.  
audit trail                                          审计轨迹 NqC}}N\
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audit work                                        审计工作 }xJ!0<Bs  
audit working paper                                 审计工作底稿 M~U>"kX  
audited financial statement                        审计会计报表，已审计财务报表 (j&7`9<5  
Auditing Guidelines (the～)                      审计规范指南 :Qu.CvYF  
auditing standards                             审计准则 a|-B#S  
audit-oriented working paper                          (审计)业务类工作底稿 Zx&=K"  
authorisation                                     授权 7V%b!R}  
authorisation of transaction                       交易的授权 ?$@E}t8g\  
availability                                         可获得性 6m0-he~  
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balance                                      余额；差额；平衡 \SooIEl@  
balance sheet                                    资产负债表 R-6km Tex>  
bank                                                 银行 'tDV
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bank account                                    银行账户，银行户头 awgS5We|  
bank statement                                 银行对账单 G&q@B`I  
barter transaction                              易货交易，以物换物交易 uQl=?085  
basis of audit                                    审计依据 \Icd>>)*  
basis of preparation                                (会计报表的)编制基础 _^h?JTU^  
book of account                               账目，账簿 .2 }5Dc,eR  
borrowing                                         借款，贷款，借债 H<Zs2DP`  
branch                                              分支，分支机构，分店 /6FPiASbS  
brought forward                                (账户余额等的)承上年，承上期，承上页 %'MR;hQsd8  
budget                                              预算 w|U7pUz  
building                                      建筑物；大楼 yK>s]65&  
business conditions                                  业务情况，经营情况 6$G@>QCBS  
business licence                               (企业等的)营业执照 b v4  
business relation                                业务关系 u> .>hQ  
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