[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 E KLyma&}Y  
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ability to continue as a going concern               持续经营能力 | rtD.,m   
acceptability                                     可接受性，可接受程度 ~IBP|)WA-  
acceptable level of detection risk                     检查风险的可接受水平 k2tF}  
acceptance of engagement                       接受委托 @9RM9zK.q  
accepting the engagement for the first time              首次接受委托 Z
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access to asset                                         对资产的接触 ,i`,Oy(BI  
according to                                     根据，依据，依照 rcG"o\ g@+  
account balance                                账户余额 !``,gExH  
account for                                       对……进行会计处理，核算；解释 F/kWHVHU[  
accounting                                        会计，会计学 8^1 Te m  
accounting advisory serve                        会计咨询服务 =K[yT:  
accounting firm                                 会计师事务所 eJX9_6m-  
accounting information                      会计信息，会计资料 ^A&1^B  
accounting period                             会计期间 L\"d  
accounting policies                                   会计政策 `kXs;T6&  
accounting professional bodies                 会计职业组织，会计职业团体 SRDp*  
accounting records                                   会计记录 4p ;`C  
accounting responsibility                           会计责任 .g<DD)`  
accounting service                             会计服务 Jk n>S#SZ  
accounting standards                                会计准则 s-Tv8goNV  
Accounting Standards for Business Enterprises       企业会计准则 AH7}/Rc  
accounting system                             会计系统 uZK r  
accounting treatment                                会计处理 `l[c_%Bm  
accuracy                                    准确性，精确性 D'DfJwA  
additional audit procedures                      追加审计程序 wJo}!{bN  
addressee                                         收件人，收信人 qq
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Administration of State-owned Assets  (the～)     国有资产管理局 MKi0jwJM  
administrative laws and regulations                 行政法规 ^k">A:E2  
adverse impact                                 不利影响，负面影响 ^Y \"}D  
adverse opinion                                反对意见 `dN@u@[\ks  
advisory group                                  咨询组，顾问组 n 0L^e  
agency fee                                        代理费，代理费用 Cnh \%OW  
aggregate                                          总计，合计为…… vX
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alternation of document and record                 变造文件和记录 ;dgp+  
alternative audit procedures                      替代审计程序，备选审计程序 z46~@y%k  
amend                                              修改，修订 =-n}[Y}A  
amortisation                                      摊销 CkQ3# L<2  
analytical capacity                             分析能力 GGs}i1m  
analytical procedures                               分析性程序 r[iflBP  
annual financial statements                        年度会计报表，年度财务报表 yWo; a  
appendix                                          附录，附表 ?%[@Qb=2  
applicable                                         适用的 lX4 x*  
applicable laws and regulations                 适用的法规 ~=l;=7 T  
application systems                                  应用系统 S_UIO.K  
apply consistently                              一贯地执行，一贯地实施 2pa5U;u:+  
appropriate                                       适当的，合适的； hhc,uJ">!  
征用，挪用 +',S]Edx  
appropriate authorization                          适当的授权 y766; X:J  
appropriateness of audit evidence                    审计证据的适当性 YUy0!`!`  
approval                                    批准，核准 #.)0xfGW)n  
assertion                                    (会计报表上的)认定；确认 SoSb+\*@h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JP[K;/  
asset                                                 资产，财产 /t$d\b17pX  
asset restructuring                             资产重组 h J)h
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assignment of duties                                 职责的划分 m~0/&RA  
assistant                                     助理，助理人员 <6 Uf.u`  
associated company                                 联属公司，联营公司 Bn&ze.F  
association                                        联合，结合；协会，社团 A#iV=76_  
assumption                                       假设，假定 |t#)~Oo  
at a given date                                         在某一特定时日 [/41%B2  
attestation                                         鉴证，公证 56kI 5:  
attestation service                             鉴证服务 ~U&AI1t+J  
audit adjustment                                审计调整 d|Lj~x|  
audit areas                                        审计领域 {fT6O&br  
audit conclusion                                审计结论 x7<K<k;s  
audit effectiveness                             审计效果 JOeeU8C  
audit efficiency                                  审计效率 ?J>  
audit engagement letter                      审计业务约定书 s R/F"  
audit evidence                                          审计证据 tW}'g:s  
audit fee                                    审计费 {q^[a-h>  
audit files                                          审计档案 r0% D58  
audit findings                                     审计中发现的事项 5D//*}b,  
audit implementation stage                        审计实施阶段 *_\_'@1|J)  
audit mark                                        审计标识 R`E~ZWC4V  
audit materiality                                 审计重要性 59;KQ  
audit method                                     审计方法 wgGl[_)  
audit objective                                         审计目标，审计目的 G mA< g  
audit of financial statements                      会计报表审计，财务报表审计 TJXT-\Vk  
audit opinion                                     审计意见 8P&:_T!  
audit period                                      被审计期间，被审计年度 5vnrA'BhBU  
audit plan                                          审计计划 p947w,1![  
audit planning                                    编制审计计划，制定审计计划，审计计划 )|#sfHv7  
audit planning stage                                  审计计划阶段 5">Z'+8  
audit procedure                                审计程序 8$Y9ORs4  
audit programme                               审计程序表，具体审计计划 (V2fRv  
audit report                                       审计报告 ml }{|Yz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SSMHoJGm  
audit report with a qualified opinion                 有保留意见的审计报告 /R wjCUf  
audit report with an adverse opinion                否定意见的审计报告 AFE~ v\Gz  
audit report with dual dates                      双重日期审计报告 hZt!/?dc  
audit reporting stage                                 审计报告阶段 V1B5w_^>h'  
audit responsibility                                   审计责任 NU2;X (z[  
audit results                                      审计结果 C,|,-CY  
audit risk                                          审计风险 ds[|   
audit sampling                                          审计抽样 cTTL1SW  
audit sampling techniques                         审计抽样方法，审计抽样技术 Se =`N  
audit strategies                                  审计策略 *VxgARIL  
audit summary                                         审计总结，审计小结 St*h>V6  
audit team                                         审计小组 ~oY^;/ j  
audit test                                    审计测试 d>qY{Fdz  
audit trail                                          审计轨迹 1o{Mck  
audit work                                        审计工作 1#+S+g@#  
audit working paper                                 审计工作底稿 49HZ2`Y  
audited financial statement                        审计会计报表，已审计财务报表 ;>7De8v@@  
Auditing Guidelines (the～)                      审计规范指南 Vs!Nmv`  
auditing standards                             审计准则 </*6wpN  
audit-oriented working paper                          (审计)业务类工作底稿 kMN~Y  
authorisation                                     授权 ePo}y])2  
authorisation of transaction                       交易的授权 A^<jy=F&  
availability                                         可获得性 U&p${IcEm  
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balance                                      余额；差额；平衡 aAUvlb  
balance sheet                                    资产负债表 =Jb>x#Y  
bank                                                 银行 9q~s}='"  
bank account                                    银行账户，银行户头 c9h6C  
bank statement                                 银行对账单 &^Q/,H~S  
barter transaction                              易货交易，以物换物交易 oYH-wQj  
basis of audit                                    审计依据 cSV aI  
basis of preparation                                (会计报表的)编制基础 Jdj4\ju  
book of account                               账目，账簿 k;FUs[  
borrowing                                         借款，贷款，借债 o&$A]ph8X  
branch                                              分支，分支机构，分店 $-sHWYZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 F7#J
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budget                                              预算 :"/d|i`T  
building                                      建筑物；大楼 $6SW;d+>n  
business conditions                                  业务情况，经营情况 R8'RA%O9J  
business licence                               (企业等的)营业执照
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business relation                                业务关系 P/_['7  
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