[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 ^8~TsK~  
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ability to continue as a going concern               持续经营能力 'l<$H=ZUVG  
acceptability                                     可接受性，可接受程度 eA
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acceptable level of detection risk                     检查风险的可接受水平 7F>]zrbK  
acceptance of engagement                       接受委托 nw--  
accepting the engagement for the first time              首次接受委托 9&=%shOc+x  
access to asset                                         对资产的接触 g]HWaFjc5  
according to                                     根据，依据，依照 ]}].Aq  
account balance                                账户余额 }NwmZw>_  
account for                                       对……进行会计处理，核算；解释 [dP<A?s  
accounting                                        会计，会计学 w9GY/]  
accounting advisory serve                        会计咨询服务 D* ~Q;q>  
accounting firm                                 会计师事务所 Zy3F%]V0  
accounting information                      会计信息，会计资料 *(q{k%/M  
accounting period                             会计期间 cJq{;~  
accounting policies                                   会计政策 lshSRir  
accounting professional bodies                 会计职业组织，会计职业团体 rU"A
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accounting records                                   会计记录 T+P{,,a/]  
accounting responsibility                           会计责任 hl**G4z9q  
accounting service                             会计服务 2& Hl wpx  
accounting standards                                会计准则 DL~! ^fx  
Accounting Standards for Business Enterprises       企业会计准则 7mi*#X}  
accounting system                             会计系统 }])j>E  
accounting treatment                                会计处理 UV;I6]$}A7  
accuracy                                    准确性，精确性 `_Iyr3HAf  
additional audit procedures                      追加审计程序 tQ;Fgv8Y!  
addressee                                         收件人，收信人 bHSoQ \  
Administration of State-owned Assets  (the～)     国有资产管理局 @]X!#&2>  
administrative laws and regulations                 行政法规 hOLlZP+  
adverse impact                                 不利影响，负面影响 Q_,!(N  
adverse opinion                                反对意见 xP1D 9   
advisory group                                  咨询组，顾问组 :jTbzDqQ  
agency fee                                        代理费，代理费用 qfFa" a  
aggregate                                          总计，合计为…… i`CNgScF>  
alternation of document and record                 变造文件和记录 2xuU[  
alternative audit procedures                      替代审计程序，备选审计程序 6I=d0m.io  
amend                                              修改，修订 x?{l<m
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amortisation                                      摊销 E"BW-<_!  
analytical capacity                             分析能力 $?kTS1I(  
analytical procedures                               分析性程序 Ve[Kv07  
annual financial statements                        年度会计报表，年度财务报表 Gv)*[7  
appendix                                          附录，附表 }o GMF~  
applicable                                         适用的 O[ 1Q#  
applicable laws and regulations                 适用的法规 O&.gc p!  
application systems                                  应用系统 d<\
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apply consistently                              一贯地执行，一贯地实施 E(S$
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appropriate                                       适当的，合适的； 96F+I!qC  
征用，挪用 !&KE">3Qu  
appropriate authorization                          适当的授权 PR7bu%Y*eD  
appropriateness of audit evidence                    审计证据的适当性 P1TTaYu  
approval                                    批准，核准 }/NL"0j+4  
assertion                                    (会计报表上的)认定；确认 S,+|A)\#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ='eQh\T)  
asset                                                 资产，财产 }236{)DuN  
asset restructuring                             资产重组 uX7"u*@Q*~  
assignment of duties                                 职责的划分 =x^IBLHN  
assistant                                     助理，助理人员 )J\ JAUj  
associated company                                 联属公司，联营公司 "wV7PSbM  
association                                        联合，结合；协会，社团 :oZ~&H5Q  
assumption                                       假设，假定 Sf`?j  
at a given date                                         在某一特定时日 P)=$0kR3  
attestation                                         鉴证，公证 ,+n {xI2  
attestation service                             鉴证服务 1RQM-0W,  
audit adjustment                                审计调整 S^e e<%-  
audit areas                                        审计领域 J 0@#xw=+  
audit conclusion                                审计结论 %.IW H9P7  
audit effectiveness                             审计效果 !Cm9DzG  
audit efficiency                                  审计效率 &eg@ZnPn  
audit engagement letter                      审计业务约定书 jA%R8hdr_  
audit evidence                                          审计证据 ",E$}= ,Z  
audit fee                                    审计费 3AuLRI  
audit files                                          审计档案 L|2WTyMU  
audit findings                                     审计中发现的事项 vN)l3  
audit implementation stage                        审计实施阶段 +N:M;uTS  
audit mark                                        审计标识 60p*4>^v  
audit materiality                                 审计重要性 9@p+g`o  
audit method                                     审计方法 +r =p,leb  
audit objective                                         审计目标，审计目的 ? i| LO  
audit of financial statements                      会计报表审计，财务报表审计 [*=UH*:'N  
audit opinion                                     审计意见 l) )Cvre+  
audit period                                      被审计期间，被审计年度 ?B4X&xf.D  
audit plan                                          审计计划 7LW%:0  
audit planning                                    编制审计计划，制定审计计划，审计计划 _H2%6t/V  
audit planning stage                                  审计计划阶段 -S}^b6WL  
audit procedure                                审计程序 1,G f;mcQ  
audit programme                               审计程序表，具体审计计划 DVyxe
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audit report                                       审计报告 _ <pO<S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9d,2d5Y  
audit report with a qualified opinion                 有保留意见的审计报告 0R?LWm j  
audit report with an adverse opinion                否定意见的审计报告 (>x_fDv  
audit report with dual dates                      双重日期审计报告 h IUO=
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audit reporting stage                                 审计报告阶段 z 4`H<Pn  
audit responsibility                                   审计责任 &f>1/"lnd\  
audit results                                      审计结果 ?pF uV`Zm  
audit risk                                          审计风险 cLnvb!g'#  
audit sampling                                          审计抽样 >9]i#So^  
audit sampling techniques                         审计抽样方法，审计抽样技术 >_?Waz%  
audit strategies                                  审计策略 Jro%zZle  
audit summary                                         审计总结，审计小结 T .L>PL?=  
audit team                                         审计小组 #v4q:&yKf  
audit test                                    审计测试 baM@HpMhM  
audit trail                                          审计轨迹 tJY3k$YX  
audit work                                        审计工作 o4pe>hn  
audit working paper                                 审计工作底稿 wS1zd?  
audited financial statement                        审计会计报表，已审计财务报表 rv97Wm+  
Auditing Guidelines (the～)                      审计规范指南 @46 0r  
auditing standards                             审计准则 Uu3<S  
audit-oriented working paper                          (审计)业务类工作底稿 2l!* o7  
authorisation                                     授权 |b: 91l  
authorisation of transaction                       交易的授权 0V:PRq;v0  
availability                                         可获得性 )y}W=Q>T  
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balance                                      余额；差额；平衡 p8MPn>h<  
balance sheet                                    资产负债表 | \~!oN  
bank                                                 银行 -gKo@I  
bank account                                    银行账户，银行户头 J'>i3eLq  
bank statement                                 银行对账单 q
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barter transaction                              易货交易，以物换物交易 Od :,r  
basis of audit                                    审计依据 eE- @dU?  
basis of preparation                                (会计报表的)编制基础 T"$yh2tSY  
book of account                               账目，账簿 /"<o""<]  
borrowing                                         借款，贷款，借债 CwVORf,uA  
branch                                              分支，分支机构，分店 kMLWF  
brought forward                                (账户余额等的)承上年，承上期，承上页 Jk!*j  
budget                                              预算 Ui`Z>,0sFi  
building                                      建筑物；大楼 nE3'm[)  
business conditions                                  业务情况，经营情况 fgSe]q//  
business licence                               (企业等的)营业执照 }[OOkYF#r  
business relation                                业务关系 Bzw!,(u/ "  
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