[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 AW_YlS  
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审计词汇英汉对照 D'moy*E  
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ability to continue as a going concern               持续经营能力 Pdh`Gu1:3  
acceptability                                     可接受性，可接受程度 &&jQ4@m}j  
acceptable level of detection risk                     检查风险的可接受水平 s7jNRY V  
acceptance of engagement                       接受委托 iVVR$uzhH  
accepting the engagement for the first time              首次接受委托 KD f#e3  
access to asset                                         对资产的接触 S^i8VYK,C5  
according to                                     根据，依据，依照 a_\
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account balance                                账户余额 AL&<SxuP  
account for                                       对……进行会计处理，核算；解释 1f"}]MbLR  
accounting                                        会计，会计学 3z#>1HD$  
accounting advisory serve                        会计咨询服务 f;+.j/ +  
accounting firm                                 会计师事务所 uARkf'  
accounting information                      会计信息，会计资料 fMHw=wJQ  
accounting period                             会计期间 SMd[*9l [  
accounting policies                                   会计政策 h1B_*L   
accounting professional bodies                 会计职业组织，会计职业团体  D5Jg(-  
accounting records                                   会计记录 #5^OO ou|  
accounting responsibility                           会计责任 wmMn1q0F  
accounting service                             会计服务 Pktnj
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accounting standards                                会计准则 FKe/xz  
Accounting Standards for Business Enterprises       企业会计准则 G&Yo2aADR  
accounting system                             会计系统 '%+LQ"Bp  
accounting treatment                                会计处理 kE+fdr\ T  
accuracy                                    准确性，精确性 [EVyCIcY,h  
additional audit procedures                      追加审计程序 p_zVrlV b  
addressee                                         收件人，收信人 >po l
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Administration of State-owned Assets  (the～)     国有资产管理局 TR ` C|TV>  
administrative laws and regulations                 行政法规 F}F{/  
adverse impact                                 不利影响，负面影响 
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adverse opinion                                反对意见 <Vh5`-J  
advisory group                                  咨询组，顾问组 SEu:31k{o  
agency fee                                        代理费，代理费用 %k"hzjXAw  
aggregate                                          总计，合计为…… KB~`3Wj|Z  
alternation of document and record                 变造文件和记录 ZOppec1D  
alternative audit procedures                      替代审计程序，备选审计程序 S@ y! 0,  
amend                                              修改，修订 wpNb/U  
amortisation                                      摊销 [H$kVQC  
analytical capacity                             分析能力 "*c&[ALw  
analytical procedures                               分析性程序 %3=T7j  
annual financial statements                        年度会计报表，年度财务报表 XCgC^c'  
appendix                                          附录，附表 q{[y4c1bG{  
applicable                                         适用的 R+U*]
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applicable laws and regulations                 适用的法规 ojJuac4  
application systems                                  应用系统 3+C;zDKa  
apply consistently                              一贯地执行，一贯地实施 d;3f80Kd*  
appropriate                                       适当的，合适的； V.+a}J=Cw  
征用，挪用 MP )nQ  
appropriate authorization                          适当的授权 Y_XRf8Sw  
appropriateness of audit evidence                    审计证据的适当性 :2b*E`+  
approval                                    批准，核准 C(KV5c  
assertion                                    (会计报表上的)认定；确认 *Hv d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w8KxEV=  
asset                                                 资产，财产 )1YGWr;ykS  
asset restructuring                             资产重组 8H3O6
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assignment of duties                                 职责的划分 @P=n{-pIW  
assistant                                     助理，助理人员 UpiZd/K  
associated company                                 联属公司，联营公司 ds2xl7jg  
association                                        联合，结合；协会，社团 sAK&^ g  
assumption                                       假设，假定 jC-`u-_'j  
at a given date                                         在某一特定时日 h,/3}  
attestation                                         鉴证，公证 ,[_)BM  
attestation service                             鉴证服务 Fvnf;']q  
audit adjustment                                审计调整 K|;L{[[yH  
audit areas                                        审计领域 (f*r  
audit conclusion                                审计结论 q#8z%/~k  
audit effectiveness                             审计效果 Mu$q) u  
audit efficiency                                  审计效率 }$@K  
audit engagement letter                      审计业务约定书 g ZES}]N  
audit evidence                                          审计证据 GIK.+kn\  
audit fee                                    审计费 kc@\AZb  
audit files                                          审计档案 *JWPt(bnI  
audit findings                                     审计中发现的事项 $M|vIw{#  
audit implementation stage                        审计实施阶段 COH.`Tv{*  
audit mark                                        审计标识 7i=ER*F~  
audit materiality                                 审计重要性 %P*b&H^0  
audit method                                     审计方法 %7Gq#rq  
audit objective                                         审计目标，审计目的 1 "1ElH  
audit of financial statements                      会计报表审计，财务报表审计 mm |*  
audit opinion                                     审计意见 Kc3/*eu;  
audit period                                      被审计期间，被审计年度 wA87|YK8*  
audit plan                                          审计计划 tU8aPiUl  
audit planning                                    编制审计计划，制定审计计划，审计计划 X(]J
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audit planning stage                                  审计计划阶段 YIl,8! z~  
audit procedure                                审计程序 1-G-p:|  
audit programme                               审计程序表，具体审计计划 ,`$2  
audit report                                       审计报告 2%pe.stQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X pT})AV  
audit report with a qualified opinion                 有保留意见的审计报告 25;`yB$  
audit report with an adverse opinion                否定意见的审计报告 L$ju~0jl)%  
audit report with dual dates                      双重日期审计报告 NL"w#kTc()  
audit reporting stage                                 审计报告阶段 Yp$@i20  
audit responsibility                                   审计责任 7#g<
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audit results                                      审计结果 r6+IJxUd  
audit risk                                          审计风险 t.7_7`bin~  
audit sampling                                          审计抽样 1n$  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^687U,+  
audit strategies                                  审计策略 ><)fK5x  
audit summary                                         审计总结，审计小结 u3PM 7z!~  
audit team                                         审计小组 t\ 9Y)d  
audit test                                    审计测试 hnv0Loe.IW  
audit trail                                          审计轨迹 gf,[Gb Z  
audit work                                        审计工作 ksqb& ux6  
audit working paper                                 审计工作底稿 !j0iLYo(*  
audited financial statement                        审计会计报表，已审计财务报表 &Qv%~dvW  
Auditing Guidelines (the～)                      审计规范指南 ZD8E+]+  
auditing standards                             审计准则 t3.I ` Z  
audit-oriented working paper                          (审计)业务类工作底稿 S|BS;VY  
authorisation                                     授权 8w3Wy<}y  
authorisation of transaction                       交易的授权 VmTgD96  
availability                                         可获得性 R9Y{kk0M  
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balance                                      余额；差额；平衡 m gBxcmv  
balance sheet                                    资产负债表 x=44ITe1n[  
bank                                                 银行 X
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bank account                                    银行账户，银行户头 R) GDs gXy  
bank statement                                 银行对账单 u$1^=  
barter transaction                              易货交易，以物换物交易 ${7s"IX  
basis of audit                                    审计依据 p/jAr+XM  
basis of preparation                                (会计报表的)编制基础 l37l| xp~  
book of account                               账目，账簿 A)f/ww)Q  
borrowing                                         借款，贷款，借债 [i]%PVGW  
branch                                              分支，分支机构，分店 MPJ0>Ly  
brought forward                                (账户余额等的)承上年，承上期，承上页 K`cy97  
budget                                              预算  #U/L8  
building                                      建筑物；大楼 'i8?]` T  
business conditions                                  业务情况，经营情况 '\LU 8VC  
business licence                               (企业等的)营业执照 Dzw>[   
business relation                                业务关系 2{)<D f@  
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