[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 6`U]%qx_I  
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审计词汇英汉对照 R1NwtnS  
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ability to continue as a going concern               持续经营能力 {2
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acceptability                                     可接受性，可接受程度 _omz74   
acceptable level of detection risk                     检查风险的可接受水平 BhC>G2 ^7  
acceptance of engagement                       接受委托 ~sbn"OS+  
accepting the engagement for the first time              首次接受委托 X82
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access to asset                                         对资产的接触 +N:=|u.g  
according to                                     根据，依据，依照 Y! w {,\3  
account balance                                账户余额 ]Wdnr1d~8  
account for                                       对……进行会计处理，核算；解释 4]mAV\1  
accounting                                        会计，会计学 NG?-dkD  
accounting advisory serve                        会计咨询服务 J!@`tR-  
accounting firm                                 会计师事务所 )G=hgqy  
accounting information                      会计信息，会计资料 tB==v{t  
accounting period                             会计期间 /aX5G  
accounting policies                                   会计政策 2<33BBlWA  
accounting professional bodies                 会计职业组织，会计职业团体 Gfy9?sa  
accounting records                                   会计记录 h1jEulcMtq  
accounting responsibility                           会计责任 pA?2UZ  
accounting service                             会计服务 bA8RoC  
accounting standards                                会计准则 ]iE)8X  
Accounting Standards for Business Enterprises       企业会计准则 Yo;Mexo!  
accounting system                             会计系统 MZK%IC>  
accounting treatment                                会计处理 BNpc-O~  
accuracy                                    准确性，精确性 DZ5QC  aA  
additional audit procedures                      追加审计程序 G*\U'w4w|*  
addressee                                         收件人，收信人 ^U[yk'!Y  
Administration of State-owned Assets  (the～)     国有资产管理局 $KMxq=  
administrative laws and regulations                 行政法规 VSW"/{Lp  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 %% A==_b  
advisory group                                  咨询组，顾问组 vD'YLn%Q  
agency fee                                        代理费，代理费用 *>8Y/3Y\B  
aggregate                                          总计，合计为…… j#[%-nOT  
alternation of document and record                 变造文件和记录 D;QV`Z%I  
alternative audit procedures                      替代审计程序，备选审计程序 ]?A-D,!(  
amend                                              修改，修订 iDrQ4>  
amortisation                                      摊销 sTChbks  
analytical capacity                             分析能力 [&h%T;!Qii  
analytical procedures                               分析性程序 wS}Rl}#Oh?  
annual financial statements                        年度会计报表，年度财务报表 6 ~d\+aV  
appendix                                          附录，附表 6*tbil_G+  
applicable                                         适用的 0FG|s#Ig  
applicable laws and regulations                 适用的法规 p4M7BK:nf  
application systems                                  应用系统 z;+LU 6V  
apply consistently                              一贯地执行，一贯地实施 o]O  
appropriate                                       适当的，合适的； hsZ}FLStJ  
征用，挪用 }j6<S-s~  
appropriate authorization                          适当的授权 $ Ov#^wfA  
appropriateness of audit evidence                    审计证据的适当性 ->Bx>Y  
approval                                    批准，核准 f$p7L.d<  
assertion                                    (会计报表上的)认定；确认 DX#_0-o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f%cbBx^;  
asset                                                 资产，财产
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asset restructuring                             资产重组 ~zD*=h2C  
assignment of duties                                 职责的划分 E GIwqci:  
assistant                                     助理，助理人员 B#Z-kFn@  
associated company                                 联属公司，联营公司 9_I#{?  
association                                        联合，结合；协会，社团 DY6ra% T  
assumption                                       假设，假定 nk^-+olm  
at a given date                                         在某一特定时日 7UA|G2Zr  
attestation                                         鉴证，公证 vB;$AFh{  
attestation service                             鉴证服务 N_qKIc_R  
audit adjustment                                审计调整 8j<
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audit areas                                        审计领域 KM jnY2  
audit conclusion                                审计结论 tF=Y3W+L  
audit effectiveness                             审计效果 ;gmfWHB<  
audit efficiency                                  审计效率 +K
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audit engagement letter                      审计业务约定书 9a;8^?Ld%S  
audit evidence                                          审计证据 F\(7B#  
audit fee                                    审计费 `.F+T)
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audit files                                          审计档案 Oxq} dX7S  
audit findings                                     审计中发现的事项 gP 6`q  
audit implementation stage                        审计实施阶段 R4P$zB_<2  
audit mark                                        审计标识 -y5Zc?e  
audit materiality                                 审计重要性 `UH 1B/  
audit method                                     审计方法 h&$,mbEoI  
audit objective                                         审计目标，审计目的 [tY +P7j9)  
audit of financial statements                      会计报表审计，财务报表审计 b"QeCw#v`>  
audit opinion                                     审计意见 .?CumaU  
audit period                                      被审计期间，被审计年度 5*31nMP\  
audit plan                                          审计计划 _z(ydL*  
audit planning                                    编制审计计划，制定审计计划，审计计划 _mSQ>BBRl  
audit planning stage                                  审计计划阶段 h<ULp&g  
audit procedure                                审计程序 |nTZ/MXbw  
audit programme                               审计程序表，具体审计计划 Q1(6U6L  
audit report                                       审计报告 |`i.8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p&4#9I5  
audit report with a qualified opinion                 有保留意见的审计报告 ;V"(! 'd  
audit report with an adverse opinion                否定意见的审计报告 ?B`Yq\L)  
audit report with dual dates                      双重日期审计报告 baL-~`(T  
audit reporting stage                                 审计报告阶段 < {yQNXf[  
audit responsibility                                   审计责任 Y^P'slY{%  
audit results                                      审计结果 Up|>)WFw"  
audit risk                                          审计风险 q\gvX 76a  
audit sampling                                          审计抽样 BpQ/$?5E"  
audit sampling techniques                         审计抽样方法，审计抽样技术 jQ[M4)>_k`  
audit strategies                                  审计策略 ezR!ngt  
audit summary                                         审计总结，审计小结 2E X Rq  
audit team                                         审计小组 |~I-  
audit test                                    审计测试 70&]nb6f  
audit trail                                          审计轨迹 N2_9V~!  
audit work                                        审计工作 999E0A$dkv  
audit working paper                                 审计工作底稿 z LHE;  
audited financial statement                        审计会计报表，已审计财务报表 ' y9yx[ P  
Auditing Guidelines (the～)                      审计规范指南 FTfejk!  
auditing standards                             审计准则 P Zc{wbjp&  
audit-oriented working paper                          (审计)业务类工作底稿 F&
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authorisation                                     授权 G,J~Ed  
authorisation of transaction                       交易的授权 J}vxK H#=  
availability                                         可获得性 xjDV1Xf*  
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balance                                      余额；差额；平衡 wWNHZv&  
balance sheet                                    资产负债表 cjel 6 nj  
bank                                                 银行 @xI:ZtM  
bank account                                    银行账户，银行户头 8Qg,U X  
bank statement                                 银行对账单 j7M[]/|  
barter transaction                              易货交易，以物换物交易 /Xds+V^Z  
basis of audit                                    审计依据 P5*~Wi`   
basis of preparation                                (会计报表的)编制基础 7>`VZ?  
book of account                               账目，账簿 eHjn<@  
borrowing                                         借款，贷款，借债 Ka"Z,\T   
branch                                              分支，分支机构，分店 !7 O!)WJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 iS"(  
budget                                              预算 =(~UK9`  
building                                      建筑物；大楼 oT
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business conditions                                  业务情况，经营情况 02~+$R]L  
business licence                               (企业等的)营业执照 Z$? Ql@M  
business relation                                业务关系 krC4O2Fkj  
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