[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 A.7:.5Cx'  
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审计词汇英汉对照 1lyJ;6i6L  
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ability to continue as a going concern               持续经营能力 VlW#_ .  
acceptability                                     可接受性，可接受程度 ~`2w u l  
acceptable level of detection risk                     检查风险的可接受水平 Rf@D]+v  
acceptance of engagement                       接受委托 8D]:>[|E  
accepting the engagement for the first time              首次接受委托 *nNzhcuR  
access to asset                                         对资产的接触 Mq) n=M  
according to                                     根据，依据，依照 Myss$gt}  
account balance                                账户余额 !f_GR Pj'  
account for                                       对……进行会计处理，核算；解释 dJ\6m!Mp  
accounting                                        会计，会计学 /H.QGPr  
accounting advisory serve                        会计咨询服务 !8&,GT  
accounting firm                                 会计师事务所 ^|}C!t+  
accounting information                      会计信息，会计资料 5A1oZ+C#  
accounting period                             会计期间 T#Pz_ hAu  
accounting policies                                   会计政策 8o8FL~&]  
accounting professional bodies                 会计职业组织，会计职业团体 o;Ijv\Em  
accounting records                                   会计记录 #oMbE<//"  
accounting responsibility                           会计责任 A/N*Nc  
accounting service                             会计服务 }yqRz6=YB  
accounting standards                                会计准则 20m6-rkI<}  
Accounting Standards for Business Enterprises       企业会计准则 >_M}l@1  
accounting system                             会计系统 X:-X3mV9{  
accounting treatment                                会计处理 <[C9F1]Ya  
accuracy                                    准确性，精确性 H
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additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 7ka^y k@Q  
Administration of State-owned Assets  (the～)     国有资产管理局 G B!3` A%&  
administrative laws and regulations                 行政法规 4zghM<  
adverse impact                                 不利影响，负面影响 kFv\V   
adverse opinion                                反对意见 1=#r$H  
advisory group                                  咨询组，顾问组 V5rnI\:7  
agency fee                                        代理费，代理费用 T
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aggregate                                          总计，合计为…… x6HebIR+  
alternation of document and record                 变造文件和记录 X@+:O-$  
alternative audit procedures                      替代审计程序，备选审计程序 m6V
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amend                                              修改，修订 j5z, l  
amortisation                                      摊销 IcL3.(!]l  
analytical capacity                             分析能力 Td[w<m+p<P  
analytical procedures                               分析性程序 ]Oc :x  
annual financial statements                        年度会计报表，年度财务报表 `.aL>hf  
appendix                                          附录，附表 )|LX_kyW  
applicable                                         适用的 MSeO#X  
applicable laws and regulations                 适用的法规 Js+d4``W  
application systems                                  应用系统 w|WZEu:0|  
apply consistently                              一贯地执行，一贯地实施 hM\QqZFyp  
appropriate                                       适当的，合适的； ;0E"4(S.q1  
征用，挪用 /iif@5lw{  
appropriate authorization                          适当的授权 p@i U}SUaE  
appropriateness of audit evidence                    审计证据的适当性 `Q26D
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approval                                    批准，核准 f<SSg*A;  
assertion                                    (会计报表上的)认定；确认 mXc/sh")X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )I]E%ut{4,  
asset                                                 资产，财产 +lJuF/sS8m  
asset restructuring                             资产重组 rQ}4\PTi  
assignment of duties                                 职责的划分 ]+0 -$t7Y  
assistant                                     助理，助理人员 y NV$IN%  
associated company                                 联属公司，联营公司 JoW*)3Z  
association                                        联合，结合；协会，社团 6AU
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assumption                                       假设，假定 QZ{&7
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at a given date                                         在某一特定时日 XyS
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attestation                                         鉴证，公证 !qrF=a  
attestation service                             鉴证服务 {DNc7G  
audit adjustment                                审计调整 zQ{ Q>"-  
audit areas                                        审计领域 ZfT%EPoZ:  
audit conclusion                                审计结论 } Q1$v~  
audit effectiveness                             审计效果 vzi= [ A  
audit efficiency                                  审计效率 QN_5q5  
audit engagement letter                      审计业务约定书 \(T;@r  
audit evidence                                          审计证据 D\ ({]oj]  
audit fee                                    审计费 W<!q>8Xn?  
audit files                                          审计档案 gEKJrAA  
audit findings                                     审计中发现的事项 WY 2b   
audit implementation stage                        审计实施阶段 5B'-&.Aj+  
audit mark                                        审计标识 )2S0OY.  
audit materiality                                 审计重要性 FGwz5@|E  
audit method                                     审计方法 KH pxWq  
audit objective                                         审计目标，审计目的 fS#/-wugOB  
audit of financial statements                      会计报表审计，财务报表审计 ^Jnp\o>  
audit opinion                                     审计意见 .6O>P2m]a_  
audit period                                      被审计期间，被审计年度 m.K"IXD  
audit plan                                          审计计划 Rp`}"x9  
audit planning                                    编制审计计划，制定审计计划，审计计划 P]Gsc  
audit planning stage                                  审计计划阶段 9k7|B>LT  
audit procedure                                审计程序 7h&xfrSrD  
audit programme                               审计程序表，具体审计计划 Br#]FB|
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audit report                                       审计报告 =m}{g/Bk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d1 y(Jt  
audit report with a qualified opinion                 有保留意见的审计报告 #S<>+,Lk  
audit report with an adverse opinion                否定意见的审计报告 }d.R=A9L
 
audit report with dual dates                      双重日期审计报告 ?9?0M A<[i  
audit reporting stage                                 审计报告阶段 )>\Ne~%  
audit responsibility                                   审计责任 ?rBj{]=  
audit results                                      审计结果 2#+@bk>^{  
audit risk                                          审计风险 \XRViG,|5  
audit sampling                                          审计抽样  !Z=`Wk5  
audit sampling techniques                         审计抽样方法，审计抽样技术 [*}[W6 3v  
audit strategies                                  审计策略 .\U+`>4av  
audit summary                                         审计总结，审计小结 ybS7uo  
audit team                                         审计小组 I*lq0&  
audit test                                    审计测试 qsJA|z&6x  
audit trail                                          审计轨迹 6Ir ?@O1'!  
audit work                                        审计工作 Q8:u1$
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audit working paper                                 审计工作底稿 5j]}/Aq  
audited financial statement                        审计会计报表，已审计财务报表 a S<JsB  
Auditing Guidelines (the～)                      审计规范指南 |AFF*]e S  
auditing standards                             审计准则 |qI_9#M\(  
audit-oriented working paper                          (审计)业务类工作底稿 %J|EDf,M  
authorisation                                     授权 y|MW-|0=!  
authorisation of transaction                       交易的授权 :eIBK  
availability                                         可获得性 #ml
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balance                                      余额；差额；平衡 hJd#Gc~*M  
balance sheet                                    资产负债表 sXhtn'<v  
bank                                                 银行
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bank account                                    银行账户，银行户头 JpuW !I  
bank statement                                 银行对账单 aaaC8;.  
barter transaction                              易货交易，以物换物交易 E#H O0]S  
basis of audit                                    审计依据 r ,b  
basis of preparation                                (会计报表的)编制基础 \!SC;  
book of account                               账目，账簿 @L
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borrowing                                         借款，贷款，借债 q1?2 U<  
branch                                              分支，分支机构，分店 JWn9&WK  
brought forward                                (账户余额等的)承上年，承上期，承上页 &0>{mq}p,:  
budget                                              预算 ,Y`C7Px  
building                                      建筑物；大楼 ^2mXXAQf7^  
business conditions                                  业务情况，经营情况 ,/d-o;W  
business licence                               (企业等的)营业执照 <|2_1[,sl  
business relation                                业务关系 "V9!srIC  
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